2026-04-02T15:06:58-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 1202 N 16TH AVE STE 100 YAKIMA WA 98902 990 2024-07-01 263813271 LABORATORY SERVICES COOPERATIVE LABO 3604759090 2001 E MADISON STREET SEATTLE WA 98122 MARGARET HARRIS PRESIDENT & CEO 2063286819 2026-03-31 1 1 KURT BENNION CPA P01469618 5097351561 2026-03-24 2024 2025-03-06 01:10:19Z MARGARET HARRIS 2001 E MADISON STREET SEATTLE WA 98122 17569310 0 X N/A X 2008 WA TO PERFORM LABORATORY SERVICES ON A CENTRALIZED AND COOPERATIVE BASIS FOR ITS MEMBERS. 10 10 0 12 0 0 0 0 19083967 17505130 0 0 101496 64180 19185463 17569310 0 0 0 0 174347 249651 0 0 0 9302261 9100082 9476608 9349733 9708855 8219577 4159500 12512471 1270449 9562598 2889051 2949873 TO OPERATE FOR CHARITABLE OR SCIENTIFIC PURPOSES BY PERFORMING SERVICES PERMITTED UNDER SECTION 501(E) OF THE CODE ON A CENTRALIZED AND COOPERATIVE BASIS FOR ITS MEMBERS, INCLUDING SPECIFICALLY LABORATORY SERVICES. 0 0 6354014 0 17569310 LABORATORY SERVICES:THE COOPERATIVE PROVIDES SUPERIOR LABORATORY SERVICES AND CUSTOMER SUPPORT FOR ITS MEMBER AFFILIATES AND THEIR CLIENTS. THE COOPERATIVE SUPPORTS THE MISSION OF ITS MEMBER AFFILIATES BY ISSUING FINANCIAL DISTRIBUTIONS. 6354014 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 X SUN YOON 2063286819 2001 EAST MADISON STREET SEATTLE WA 98122 MARGARET HARRIS PRESIDENT & CEO 37.50 X 189078 0 52265 KARL EASTLUND CHAIR 1.00 X X 0 0 0 REBECCA GIBRON VICE CHAIR 1.00 X X 0 0 0 KATE TARPEY SECRETARY TREASURER (THROUGH NOVEMBER 2024) 1.00 X X 0 0 0 TOM WOHLFEIL SECRETARY/TREASURER 1.00 X X 0 0 0 ELIZABETH CARDWELL BOARD MEMBER 0.50 X 0 0 0 SHEILAHN DAVIS-WYATT BOARD MEMBER 0.50 X 0 0 0 AMY HANDLER BOARD MEMBER 0.50 X 0 0 0 KATE HAYES BOARD MEMBER 0.50 X 0 0 0 LINDA MCCARTHY BOARD MEMBER (THROUGH APRIL 2025) 0.50 X 0 0 0 YOLANDA ROBLES BOARD MEMBER 0.50 X 0 0 0 MICHELLE WETZEL BOARD MEMBER 0.50 X 0 0 0 KRISTA WOOD BOARD MEMBER 0.50 X 0 0 0 189078 0 52265 1 0 1 0 PPGNHAIK 2001 E MADISON STREET SEATTLE WA 98122 MANAGEMENT SERVICES 2320804 1 SERVICES REVENUE 541380 17479130 17479130 MEMBERSHIP FEES 541380 26000 26000 17505130 OTHER INCOME 541380 64180 64180 64180 17569310 17569310 0 0 249651 74895 174756 2038127 611438 1426689 5248 1574 3674 34613 10384 24229 80526 24158 56368 705442 211632 493810 354940 106482 248458 140913 42274 98639 1741 1741 632 190 442 61 61 16375 16375 LAB SUPPLIES 3625830 3625830 BAD DEBT 1605627 1605627 BILLING SERVICES 417767 417767 B&O TAXES 39530 39530 32710 32710 9349733 6354014 2995719 0 1106981 1060903 1306369 1378561 1182531 1168641 255473 376480 45449 57705 203645 203645 0 0 262697 8470181 4159500 12512471 372451 929976 897998 8632622 1270449 9562598 X 2889051 2949873 2889051 2949873 4159500 12512471 X 8219577 -8158755 X X 0 1 X 1 0 X 13429 13429 0 190216 190216 0 0 RIGHT-OF-USE LEASE ASSETS 8470181 8470181 RIGHT-OF-USE LEASE LIABILITIES 8470181 MEMBER DISTRIBUTIONS PAYABLE 162441 8632622 X 15873500 0 15873500 1695810 1695810 17569310 7743900 0 7743900 1605833 1605833 9349733 PART X, LINE 2: LSC IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(E) OF THE INTERNAL REVENUE CODE (IRC). LSC RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMANT. LSC RECOGNIZED INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. AS OF JUNE 30, 2025, LSC IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: MEMBERSHIP FEES 26,000. OTHER INCOME 64,180. FINANCIAL STATEMENT ROUNDING 3. BAD DEBT EXPENSE 1,605,627. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL STATEMENT ROUNDING 206. BAD DEBT EXPENSE 1,605,627. X X 0 0 0 0 0 0 0 0 0 MARGARET HARRIS PRESIDENT & CEO 188778 0 0 0 300 0 5754 0 46511 0 241343 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 ALL EMPLOYEES ARE LEASED FROM PPGNHAIK, BUT ARE MONITORED, MANAGED, AND CONTROLLED BY LABORATORY SERVICES COOPERATIVE. THE EMPLOYEES REPORT DIRECTLY TO THE ORGANIZATION'S PRESIDENT & CEO, WHO REPORTS TO THE BOARD OF DIRECTORS. ALL POSITIONS ARE APPROVED BY THE BOARD DURING THE BUDGET PROCESS OR DURING BOARD MEETINGS. SINCE ALL EMPLOYEE COSTS ARE ALLOCATED TO THE AFFILIATE MEMBERS, THE EXPENSE MUST BE APPROVED BY THE MEMBERS. BUDGET AND FINANCIAL OPERATIONS ARE REVIEWED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. DAILY SUPERVISION AND OVERSIGHT ARE PERFORMED BY LEASED EMPLOYEES, BUT SIGNIFICANT OR MAJOR ACTIVITIES AND TRANSACTIONS ARE REVIEWED AND APPROVED BY THE BOARD. DUE TO THE NATURE OF THE COOPERATIVE, BOARD MEMBERS MUST BE INVOLVED IN ORDER TO SUCCESSFULLY MANAGE THE RELATIONSHIP AND PROCESS FLOW BETWEEN THE AFFILIATE AND THE COOPERATIVE. FORM 990, PART VI, SECTION A, LINE 6 EACH AFFILIATE IS CONSIDERED TO BE A MEMBER. FORM 990, PART VI, SECTION A, LINE 7A ONE DIRECTOR (THE "FEDERATION DIRECTOR") IS DESIGNATED BY THE CHIEF OPERATING OFFICER OF PLANNED PARENTHOOD FEDERATION OF AMERICA, A NEW YORK NOT-FOR-PROFIT CORPORATION ("PPFA"). ALL OF THE DIRECTORS OTHER THAN THE FEDERATION DIRECTOR ARE ELECTED BY THE ACTIVE MEMBERS OF THE COOPERATIVE. FORM 990, PART VI, SECTION A, LINE 7B NO PROVISION OF THE BYLAWS RELATING TO THE FEDERATION DIRECTOR MAY BE AMENDED WITHOUT THE WRITTEN CONSENT OF PPFA, WHICH MAY BE GIVEN OR WITHHELD AT ITS SOLE DISCRETION. NO PROVISION OF THE BYLAWS RELATING TO THE MEMBERSHIP MAY BE AMENDED WITHOUT AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ITS BOARD MEMBERS, OFFICERS, MEMBERS OF ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD, AND ANY EMPLOYEES DESIGNATED BY THE PRESIDENT. COVERED INDIVIDUALS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY UPON JOINING THE ORGANIZATION AND ANNUALLY THEREAFTER. IF A COVERED INDIVIDUAL HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY DISCLOSURE THE RELEVANT DETAILS TO EITHER THE PRESIDENT OR THE FULL BOARD OF DIRECTORS. IF IT'S UNCLEAR WHETHER A CONFLICT EXISTS, THE BOARD OF DIRECTORS MAKES THE DETERMINATION. THE CONFLICTED INDIVIDUAL IS RECUSED FROM VOTES AND IS NOT PRESENT FOR VOTES RELATED TO THE CONFLICT. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE A CONFLICT OF INTEREST, THEY MAY COUNSEL THE PERSON REGARDING SUCH FAILURE AND, IF THE ISSUE ISN'T RESOLVED TO THE BOARD'S SATISFACTION, MAY CONSIDER ADDITIONAL CORRECTIVE ACTION AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 PRESIDENT & CEO COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY A THIRD-PARTY ORGANIZATION AND IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT OPEN TO PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: CURRENT YEAR DISTRIBUTIONS TO MEMBERS PER IRC SEC 501(E) -8,158,755. FORM 990, PART XII, LINE 2C: THE AUTHORITY AND PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE FISCAL YEAR.