COMAGINE HEALTH: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: COMAGINE HEALTH (EIN 91-1072875)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-02-13
IRS object ID: 202640449349301429
Schema version: 2024v5.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-02-13T12:04:01-06:00	ReturnTs
Tax Period End	2025-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	202253063	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TANNER LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	36 S STATE STREET SUITE 600	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84111	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	911072875	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMAGINE HEALTH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMA	BusinessNameControlTxt
Phone	8018920155	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10700 MERIDIAN AVENUE N SUITE 300	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98133	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARC BENNETT	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	8018920155	PhoneNum
Signature	2026-01-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARC A METCALF	PreparerPersonNm
PTIN	P00170461	PTIN
Phone	8015327444	PhoneNum
Preparation	2026-01-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARC BENNETT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10700 MERIDIAN AVENUE N SUITE 300	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98133	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$82,593,209	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	COMAGINE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1974	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	WITH OUR PARTNERS, WE WORK TO IMPROVE HEALTH AND CREATE A BETTER HEALTH CARE SYSTEM SO THAT PEOPLE AND COMMUNITIES WILL FLOURISH.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	534	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,926,183	PYContributionsGrantsAmt
CY Contributions Grants	$8,627,130	CYContributionsGrantsAmt
PY Program Service Revenue	$77,878,923	PYProgramServiceRevenueAmt
CY Program Service Revenue	$72,751,774	CYProgramServiceRevenueAmt
PY Investment Income	$1,004,150	PYInvestmentIncomeAmt
CY Investment Income	$1,210,209	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$87,809,256	PYTotalRevenueAmt
CY Total Revenue	$82,589,113	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$57,488,701	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$56,251,339	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$25,352,985	PYOtherExpensesAmt
CY Other Expenses	$22,989,421	CYOtherExpensesAmt
PY Total Expenses	$82,841,686	PYTotalExpensesAmt
CY Total Expenses	$79,240,760	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,967,570	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,348,353	CYRevenuesLessExpensesAmt
Total Assets BOY	$57,305,378	TotalAssetsBOYAmt
Total Assets EOY	$66,409,468	TotalAssetsEOYAmt
Total Liabilities BOY	$18,564,594	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$24,441,737	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$38,740,784	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$41,967,731	NetAssetsOrFundBalancesEOYAmt
Mission	WITH OUR PARTNERS, WE WORK TO IMPROVE HEALTH AND CREATE A BETTER HEALTH CARE SYSTEM SO THAT PEOPLE AND COMMUNITIES WILL FLOURISH.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$36,828,289	ExpenseAmt
Revenue	$48,119,980	RevenueAmt
Desc	CARE MANAGEMENT: COMAGINE HEALTH PROVIDES A SUITE OF CARE MANAGEMENT SERVICES (ALSO KNOWN AS "MEDICAL MANAGEMENT") TO SUPPORT COST-EFFECTIVE, PATIENT-CENTERED, HIGH QUALITY CARE THROUGH UTILIZATION MANAGEMENT AND CASE MANAGEMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$16,282,176	ExpenseAmt
Revenue	$15,585,296	RevenueAmt
Desc	HEALTHCARE QUALITY, SAFETY AND EFFICIENCY CONSULTING: COMAGINE HEALTH TEAMS WITH HEALTH CARE PROVIDERS, INSTITUTIONS, COMMUNITY PARTNERS, AND POLICY MAKERS TO MAKE TRANSFORMATIONAL CHANGES TO MORE EFFICIENT, EFFECTIVE HEALTHCARE DELIVERY SYSTEMS AND MODELS, EMPHASIZING LEAN WORKFLOWS AND PATIENT-CENTERED PROCESSES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$10,152,079	ExpenseAmt
Revenue	$9,042,402	RevenueAmt
Desc	HEALTH INFORMATION TECHNOLOGY CONSULTING, HEALTHCARE ANALYTICS, RESEARCH AND EVALUATION: OUR HEALTH INFORMATION TECHNOLOGY CONSULTING SERVICES INCREASE EFFICIENCIES, MAXIMIZE THE CARE DELIVERY PROCESS, AND HELP ORGANIZATIONS MEET AND EXCEED REGULATORY REQUIREMENTS. WITH HEALTHCARE ANALYTICS, WE TURN DATA INTO BEST PRACTICES FOR IMPROVED HEALTH CARE QUALITY, EFFICIENCY AND OUTCOMES. COMAGINE HEALTH COLLABORATES WITH ACADEMIC, GOVERNMENT AND NONPROFIT PARTNERS TO CONDUCT BEHAVIORAL AND PHYSICAL HEALTH STUDIES THAT RESULT IN TANGIBLE IMPROVEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$63,262,544	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	135	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	534	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DON CATON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8018920155	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10700 MERIDIAN AVE N SUITE 300	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98133	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MARC H BENNETT
PRESIDENT & CEO	40.00	Yes (X)	Yes (X)	$577,676	$0	$227,080
DANIEL S LESSLER
DIRECTOR	0.00	Yes (X)		$0	$0	$0
STEVEN HANSEN
DIRECTOR	0.00	Yes (X)		$0	$0	$0
JIM WIGFALL
BOARD SECRETARY	0.00	Yes (X)		$0	$0	$0
ANDREW CROSHAW
BOARD CHAIR	0.00	Yes (X)		$0	$0	$0
ROD BETIT
DIRECTOR	0.00	Yes (X)		$0	$0	$0
SCOTT RASGON
DIRECTOR	0.00	Yes (X)		$0	$0	$0
DOROTHY TEETER
DIRECTOR	0.00	Yes (X)		$0	$0	$0
CRAIG WRIGHT
BOARD VICE CHAIR	0.00	Yes (X)		$0	$0	$0
JOHN CLOUSE
DIRECTOR	0.00	Yes (X)		$0	$0	$0
JENNI GUDAPATI
DIRECTOR	0.00	Yes (X)		$0	$0	$0
SUSAN MCLAUGHLIN
DIRECTOR	0.00	Yes (X)		$0	$0	$0
BRIAN SIKORA
TREASURER	0.00	Yes (X)		$0	$0	$0
SANDRA HEFFERN
DIRECTOR	0.00	Yes (X)		$0	$0	$0
VICTORIA WALKER
DIRECTOR	0.00	Yes (X)		$0	$0	$0
JULIANA L FARNSWORTH
COO	40.00		Yes (X)	$288,120	$0	$31,471
AKBAR A SULTAN
CPO	40.00		Yes (X)	$370,406	$0	$26,395
NEIDRA BLAKE
CFO	40.00		Yes (X)	$279,249	$0	$23,946
EVAN C STULTS
COS	40.00		Yes (X)	$254,096	$0	$27,841
DANA A HAWES
CGO	40.00		Yes (X)	$279,167	$0	$10,852
EMILY TRANSUE
CCO	40.00		Yes (X)	$398,387	$0	$35,460
JOHN W SPARKS
SR MEDICAL DIRECTOR	40.00			$441,573	$0	$37,760	Yes (X)
REGINA M MCGOVERN
AMD - ORTHOPEDIST	40.00			$366,427	$0	$42,270	Yes (X)
DOUGLAS A BOENNING
REGIONAL MEDICAL DIRECTOR	40.00			$342,864	$0	$19,330	Yes (X)
FOSTER BEALL
VICE PRESIDENT CARE MANAGE	40.00			$281,839	$0	$39,409	Yes (X)
ANDREW AMBRAMOWITZ
MEDICAL REVIEWER	40.00			$272,033	$0	$17,374	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,151,837	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$539,188	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	128	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ZEOMEGA LLC
6200 TENNYSON PKWY SUITE 200	PLANO	TX	75024	IT SERVICES	$1,581,501
UTAH HEALTH INFORMATION NETWORK
1226 E 6600 S	SALT LAKE CITY	UT	84121	CONSULTING	$1,396,566
GOODWILL INDUSTRIES OF NEW MEXICO
5000 SAN MATEO BLVD NE	ALBUQUERQUE	NM	87109	CONSULTING	$947,499
STRATIS HEALTH
3001 METRO DRIVE SUITE 280	BLOOMINGTON	MN	55425	CONSULTING	$640,749
MOUNTAIN-PACIFIC QUALITY HEALTH FOUND
PO BOX 5119	HELENA	MT	59604	CONSULTING	$550,206

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	19	CntrctRcvdGreaterThan100KCnt
Government Grants	$8,627,130	GovernmentGrantsAmt
Total Contributions	$8,627,130	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CARE MANAGEMENT	541900	$48,124,076	$48,124,076
HEALTH IT	541900	$15,585,296	$15,585,296
QUALITY IMPROVEMENT	541900	$9,042,402	$9,042,402

Field	Value	IRS element (for citing)
Total Program Service Revenue	$72,751,774	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,214,305	TotalRevenueColumnAmt
Exclusion	$1,214,305	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$4,096	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$4,096	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,096	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$4,096	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,589,113	TotalRevenueColumnAmt
Related Or Exempt Func Income	$72,747,678	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,214,305	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,151,837	TotalAmt
Program Services	$3,253,449	ProgramServicesAmt
Management And General	$898,388	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$36,392,339	TotalAmt
Program Services	$28,517,645	ProgramServicesAmt
Management And General	$7,874,694	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,164,299	TotalAmt
Program Services	$927,873	ProgramServicesAmt
Management And General	$236,426	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$10,772,670	TotalAmt
Program Services	$9,131,433	ProgramServicesAmt
Management And General	$1,641,237	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,770,194	TotalAmt
Program Services	$2,989,764	ProgramServicesAmt
Management And General	$780,430	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$109,146	TotalAmt
Program Services	$36,379	ProgramServicesAmt
Management And General	$72,767	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$171,446	TotalAmt
Management And General	$171,446	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,618,263	TotalAmt
Program Services	$925,342	ProgramServicesAmt
Management And General	$692,921	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$272,179	TotalAmt
Program Services	$110,594	ProgramServicesAmt
Management And General	$161,585	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,523,201	TotalAmt
Program Services	$1,179,805	ProgramServicesAmt
Management And General	$343,396	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$803,745	TotalAmt
Program Services	$609,854	ProgramServicesAmt
Management And General	$193,891	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$178,190	TotalAmt
Program Services	$92,633	ProgramServicesAmt
Management And General	$85,557	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,190,881	TotalAmt
Program Services	$1,060,738	ProgramServicesAmt
Management And General	$130,143	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$415,150	TotalAmt
Program Services	$380,538	ProgramServicesAmt
Management And General	$34,612	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUBCONTRACTORS & SUBREC	$10,261,298	$10,261,298
DUES AND SUBSCRIPTIONS	$4,619,284	$2,792,191	$1,827,093
MISCELLANEOUS	$676,861	$571,450	$105,411
UTILITIES	$448,892	$121,419	$327,473

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$700,885	TotalAmt
Program Services	$300,139	ProgramServicesAmt
Management And General	$400,746	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$79,240,760	TotalAmt
Program Services	$63,262,544	ProgramServicesAmt
Management And General	$15,978,216	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$26,504,428	BOYAmt
EOY	$39,556,637	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,897,497	BOYAmt
EOY	$1,470,666	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,794,005	BOYAmt
EOY	$12,017,984	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,228,710	BOYAmt
EOY	$1,990,721	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,772,265	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,321,574	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$491,911	BOYAmt
EOY	$450,691	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,358,676	BOYAmt
EOY	$5,312,359	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,030,151	BOYAmt
EOY	$5,610,410	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$57,305,378	BOYAmt
EOY	$66,409,468	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,172,362	BOYAmt
EOY	$7,216,922	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,613,779	BOYAmt
EOY	$12,423,603	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,778,453	BOYAmt
EOY	$4,801,212	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,564,594	BOYAmt
EOY	$24,441,737	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$38,740,784	BOYAmt
EOY	$41,967,731	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$38,740,784	BOYAmt
EOY	$41,967,731	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$57,305,378	BOYAmt
EOY	$66,409,468	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,348,353	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$121,406	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,180,205	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,856,168	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,032,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,926,183	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,627,130	CurrentTaxYearAmt
Total	$44,621,768	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,180,205	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,856,168	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,032,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,926,183	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,627,130	CurrentTaxYearAmt
Total	$44,621,768	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$44,621,768	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,218	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$34,583	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$301,711	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,020,179	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,214,805	CurrentTaxYearAmt
Total	$2,572,496	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$47,194,264	TotalSupportAmt
Gross Receipts Rltd Activities	$326,613,561	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.94550	PublicSupportCY170Pct
Public Support PY170	0.97490	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$2,207	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$2,207	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$79,238,553	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$79,240,760	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,000,000	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$250,000	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$1,000,000	CurrentYearMinus3Amt
Current Year Minus2	$1,000,000	CurrentYearMinus2Amt
Current Year Minus1	$1,000,000	CurrentYearMinus1Amt
Current Year	$1,000,000	CurrentYearAmt
Total	$4,000,000	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$7,820	CurrentYearMinus3Amt
Current Year Minus2	$2,946	CurrentYearMinus2Amt
Current Year Minus1	$4,198	CurrentYearMinus1Amt
Current Year	$2,207	CurrentYearAmt
Total	$17,171	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$250,000	CurrentYearMinus3Amt
Current Year Minus2	$250,000	CurrentYearMinus2Amt
Current Year Minus1	$250,000	CurrentYearMinus1Amt
Current Year	$250,000	CurrentYearAmt
Total	$1,000,000	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,105,554	OtherCostOrOtherBasisAmt
Depreciation	$1,029,244	DepreciationAmt
Book Value	$76,310	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,666,711	OtherCostOrOtherBasisAmt
Depreciation	$2,292,330	DepreciationAmt
Book Value	$374,381	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$450,691	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
RIGHT OF USE ASSETS	$3,893,003
DEPOSITS AND LONG-TERM PREPAID EXPENSES	$474,282
UNBILLED ACCOUNTS RECEIVABLE	$737,389
457 PLAN ASSETS	$505,736

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,610,410	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
CURRENT PORTION OF OPERATING LEASE OBLIGATIONS	$1,449,964
457 PLAN LIABILITIES	$485,036
OPERATING LEASE OBLIGATIONS, LESS CURRENT PORTION	$2,866,212

Field	Value	IRS element (for citing)
Total Liability	$4,801,212	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$82,467,707	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$121,406	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$121,406	RevenueNotReportedAmt
Revenue Subtotal	$82,589,113	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$82,589,113	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$79,240,760	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$79,240,760	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$79,240,760	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	A LIABILITY FOR UNCERTAIN TAX POSITIONS INITIALLY NEEDS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. AS OF SEPTEMBER 30, 2025 AND 2024, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARC H BENNETT
PRESIDENT & CEO	$577,676	$0	$0	$0	$0	$0	$205,235	$0	$21,845	$0	$804,756	$0	$0	$0
JOHN W SPARKS
SR MEDICAL DIRECTOR	$441,573	$0	$0	$0	$0	$0	$13,247	$0	$24,513	$0	$479,333	$0	$0	$0
EMILY TRANSUE
CCO	$398,387	$0	$0	$0	$0	$0	$24,072	$0	$11,388	$0	$433,847	$0	$0	$0
REGINA M MCGOVERN
AMD - ORTHOPEDIST	$366,427	$0	$0	$0	$0	$0	$10,993	$0	$31,277	$0	$408,697	$0	$0	$0
AKBAR A SULTAN
CPO	$370,406	$0	$0	$0	$0	$0	$9,260	$0	$17,135	$0	$396,801	$0	$0	$0
DOUGLAS A BOENNING
REGIONAL MEDICAL DIRECTOR	$342,864	$0	$0	$0	$0	$0	$10,286	$0	$9,044	$0	$362,194	$0	$0	$0
FOSTER BEALL
VICE PRESIDENT CARE MANAGE	$281,839	$0	$0	$0	$0	$0	$8,455	$0	$30,954	$0	$321,248	$0	$0	$0
JULIANA L FARNSWORTH
COO	$288,120	$0	$0	$0	$0	$0	$8,644	$0	$22,827	$0	$319,591	$0	$0	$0
NEIDRA BLAKE
CFO	$279,249	$0	$0	$0	$0	$0	$8,377	$0	$15,569	$0	$303,195	$0	$0	$0
DANA A HAWES
CGO	$279,167	$0	$0	$0	$0	$0	$8,375	$0	$2,477	$0	$290,019	$0	$0	$0
ANDREW AMBRAMOWITZ
MEDICAL REVIEWER	$272,033	$0	$0	$0	$0	$0	$0	$0	$17,374	$0	$289,407	$0	$0	$0
EVAN C STULTS
COS	$254,096	$0	$0	$0	$0	$0	$7,623	$0	$20,218	$0	$281,937	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PART I, QUESTION 4B:	FormAndLineReferenceDesc
Explanation	MARC BENNETT, PRESIDENT & CEO, PARTICIPATES IN A SECTION 457 PLAN ($100,000). EMILY TRANSUE, CCO, PARTICIPATES IN A SECTION 457 PLAN ($13,740).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY THE CONTROLLER, CFO, AND THE CEO. IT IS THEN SUBMITTED TO THE FINANCE COMMITTEE WHO REVIEWS IT AND RECOMMENDS BOARD APPROVAL. ONCE APPROVED, THE FORM 990 IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	ALL MEMBERS OF THE BOARD OF DIRECTORS, THE CEO, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS MUST COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY AS ONE OF THE REQUIREMENTS OF THE QIO CONTRACTS.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE CEO BASED ON A VARIETY OF EMPIRICAL DATA. HUMAN RESOURCES ANNUALLY EVALUATES INDEPENDENTLY PUBLISHED AGGREGATE MARKET DATA ON WAGE AND SALARY TRENDS IN THE INDUSTRY, AS WELL AS REVIEWING PUBLISHED WAGE AND SALARY SURVEY BENCHMARK DATA FOR ITS POSITIONS. ALL WAGE AND SALARY COMPENSATION RANGES ARE EVALUATED ANNUALLY AND ADJUSTED ACCORDINGLY. THE CEO IS CHARGED WITH THE RESPONSIBILITY TO ANNUALLY REVIEW THE PERFORMANCE OF OTHER OFFICERS OF THE ORGANIZATION AND SET COMPENSATION LEVELS USING THE DATA GATHERED BY THE HUMAN RESOURCES DEPARTMENT.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, COLUMN (D)	ALTHOUGH THE ORGANIZATION HAS SUBSTANTIAL CONTRIBUTION REVENUE, IT DOES NOT INCUR FUNDRAISING EXPENSES. COSTS RELATED TO OBTAINING GOVERNMENT CONTRACTS REPORTED AS CONTRIBUTION REVENUE ON FORM 990, PART VIII, LINE 1(E) ARE REPORTED AS PROGRAM EXPENSES ON FORM 990, PART IX.