2024-11-15T08:58:30-06:00 2023-12-31 PwC US Tax LLP 655 NEW YORK AVE NW SUITE 1100 WASHINGTON DC 20001 990 2023-01-01 753159126 ATCC GLOBAL % SCOTT BOLLER ATCC 7033652700 10801 UNIVERSITY BOULEVARD MANASSAS VA 201102209 SCOTT BOLLER CFO 7033652754 2024-11-14 true true TRAVIS L PATTON P00369623 2024141000 2024-11-14 2023 2024-10-15 13:58:12Z RAYMOND H CYPESS 10801 UNIVERSITY BOULEVARD MANASSAS VA 201102209 0 false X WWW.ATCC.ORG X 2004 DC ATCC GLOBAL IS ORGANIZED TO OPERATE EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, AND LITERARY PURPOSES; TO SUPPORT THE EDUCATIONAL AND SCIENTIFIC MISSION OF ATCC. 9 8 0 0 0 0 26000000 0 0 0 0 0 0 0 26000000 0 26000000 0 0 0 188850 202000 0 0 0 315011 550023 26503861 752023 -503861 -752023 12118539 12118539 1047623 1799646 11070916 10318893 X ATCC GLOBAL IS ORGANIZED TO OPERATE EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, LITERARY PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR CORRESPONDING PROVISIONS OF ANY SUBSEQUENT FEDERAL TAX LAWS); AND WITHIN SUCH LIMITED TO (1) SERVE AS THE SOLE VOTING MEMBER OF; (2) SUPPORT, PROMOTE, MAINTAIN, AND MAKE DISTRIBUTIONS TO; (3) OPERATE FOR THE BENEFIT OF; (4) CARRY OUT THE FUNCTIONS AND PURPOSES OF; AND (5) OTHERWISE COORDINATE, SUPERVISE AND CONTRIBUTION TO THE ACTIVITIES OF THE AMERICAN TYPE CULTURE COLLECTION, WHICH HAS BEEN DETERMINED BY THE IRS TO BE EXEMPT FROM TAXATION. false false 0 0 0 ATCC GLOBAL IS ORGANIZED TO OPERATE EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, LITERARY PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR CORRESPONDING PROVISIONS OF ANY SUBSEQUENT FEDERAL TAX LAWS); AND WITHIN SUCH LIMITED TO (1) SERVE AS THE SOLE VOTING MEMBER OF; (2) SUPPORT, PROMOTE, MAINTAIN, AND MAKE DISTRIBUTIONS TO; (3) OPERATE FOR THE BENEFIT OF; (4) CARRY OUT THE FUNCTIONS AND PURPOSES OF; AND (5) OTHERWISE COORDINATE, SUPERVISE AND CONTRIBUTION TO THE ACTIVITIES OF THE AMERICAN TYPE CULTURE COLLECTION, WHICH HAS BEEN DETERMINED BY THE IRS TO BE EXEMPT FROM TAXATION. 0 true false false false false false false false false false false true false true true true false true false false true false false false false false false false false true false false false false false false false false false false false false false true true true false false true 0 0 0 false false false false false false false false false false false false X 9 8 true false false false false false false true true false false true true true true true true true true false VA X SCOTT BOLLER 7033652754 10801 UNIVERSITY BOULEVARD MANASSAS VA 201102209 X RAYMOND H CYPESS CEO/CHAIRMAN 0.6 38.7 X X 0 2193354 64646 RUTH CHENG ASST SEC./CSIO (FROM 11/2023) 0.6 38.7 X 0 499575 70067 THERESE SELLARS ASST SEC./VP HR/CPO 0.6 38.7 X 0 402648 65344 GREGORY FORTON CFO (UNTIL 4/2023) 0.6 38.7 X 0 443205 22667 SCOTT BOLLER ASST TRE/CFO/VP (FROM 03/2023) 0.6 38.7 X 0 248166 25545 STEVE KAMINSKY BOARD MEMBER 0.6 1.2 X 0 27000 0 LYDIA VILLA-KOMAROFF BOARD MEMBER (UNTIL 12/2023) 0.6 1.2 X 0 24500 0 PATRICK BOURKE BOARD MEMBER 0.6 0.6 X 0 24500 0 HEATHER KIESSLING BOARD MEMBER/TREASURER 0.6 1.8 X X 0 23750 0 JOSH LABAER BOARD MEMBER 0.6 1.2 X 0 23500 0 STEVE CURTS BOARD MEMBER 0.6 1.2 X 0 22250 0 MELISSA REWOLINSKI BOARD MEMBER/SECRETARY 0.6 1.8 X X 0 22250 0 LESLIE LENERT BOARD MEMBER 0.6 1.2 X 0 21750 0 ALFREDO MOLINOLO BOARD MEMBER (FROM 11/2023) 0.6 0.6 X 0 10500 0 0 3986948 248269 0 false true false BIO ESSENTIALS LTD GROUND FLOOR 123 PALL MALL LONDON 0 UK SW1Y 5EA ADMINISTRATIVE SVCS 550023 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 202000 0 202000 0 0 0 0 0 0 0 0 0 0 0 0 550023 0 550023 0 0 0 0 0 0 0 0 0 0 0 0 0 752023 0 752023 0 0 0 0 0 0 0 0 0 0 0 0 0 446058 446058 0 0 0 0 0 0 0 0 10000000 10000000 0 0 0 0 1672481 1672481 12118539 12118539 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1047623 1799646 1047623 1799646 X 11070916 10318893 0 0 11070916 10318893 12118539 12118539 -752023 X false true X true false X X X 1 AMERICAN TYPE CULTURE COLLECTION 530196548 10 true 0 0 1 0 0 true false false false false false false false false false false false false false false true 10000000 C 10000000 DUE FROM AFFILIATES 1672481 1672481 0 DUE TO AFFILIATES 1799646 1799646 X PART X, LINE 2: AS PER CONSOLIDATED FINANCIAL STATEMENTS, WHICH INCLUDE ATCC GLOBAL: ATCC GLOBAL, ATCC, AND THE BIONEXUS FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE INCOME TAX REGULATIONS OF THE COMMONWEALTH OF VIRGINIA, EXCEPT FOR INCOME FROM ACTIVITIES NOT RELATED TO THEIR TAX-EXEMPT PURPOSE. ATCC GLOBAL, ATCC, AND THE BIONEXUS FOUNDATION RECOGNIZE OR DERECOGNIZE TAX POSITIONS ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ATCC CELL SYSTEMS AND BIO ESSENTIALS LTD ACCRUE INCOME TAXES CURRENTLY PAYABLE AND ALSO RECOGNIZES DEFERRED TAX ASSETS AND LIABILITIES FOR THE ESTIMATED FUTURE TAX CONSEQUENCES OF TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE RESULT OF DIFFERENCES BETWEEN THE TAX BASIS OF ASSETS AND LIABILITIES AND THEIR FINANCIAL STATEMENT AMOUNTS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED BY APPLYING ENACTED STATUTORY RATES APPLICABLE TO THE FUTURE YEARS IN WHICH DEFERRED TAX ASSETS OR LIABILITIES ARE EXPECTED TO BE SETTLED OR REALIZED. VALUATION ALLOWANCES ARE ESTABLISHED, WHEN NECESSARY, TO REDUCE DEFERRED TAX ASSETS TO THE AMOUNTS EXPECTED TO BE REALIZED. ATCC GLOBAL, ATCC, ACS, BIO ESSENTIALS LTD AND THE BIONEXUS FOUNDATION RECOGNIZE TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, AND INTEREST AND PENALTIES ON INCOME TAXES. WITH FEW EXCEPTIONS, ATCC GLOBAL, ATCC, ACS AND THE BIONEXUS FOUNDATION ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2019 AND PRIOR. BIO ESSENTIALS LTD IS SUBJECT TO TAXATION IN THE UNITED KINGDOM AS A PRIVATE LIMITED CORPORATION. MANAGEMENT HAS EVALUATED ATCC GLOBAL, ATCC, BIO ESSENTIALS LTD AND THE BIONEXUS FOUNDATION'S TAX POSITIONS AND HAS CONCLUDED THAT THESE ENTITIES HAVE TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. Europe (Including Iceland and Greenland) 0 0 Program Services OPERATIONAL EXPENSES 550023 0 0 0 0 550023 550023 false false true false false false true false false false false false false false false RAYMOND H CYPESS CEO/CHAIRMAN 0 1566573 0 449400 0 177381 0 42204 0 22442 0 2258000 0 0 THERESE SELLARS ASST SEC./VP HR/CPO 0 324738 0 77910 0 0 0 30115 0 35229 0 467992 0 0 GREGORY FORTON CFO (UNTIL 4/2023) 0 165668 0 85000 0 192537 0 13185 0 9482 0 465872 0 0 RUTH CHENG ASST SEC./CSIO (FROM 11/2023) 0 387227 0 105000 0 7348 0 31675 0 38392 0 569642 0 0 SCOTT BOLLER ASST TRE/CFO/VP (FROM 03/2023) 0 248166 0 0 0 0 0 23545 0 2000 0 273711 0 0 PART I, LINE 3: ALL OF ATCC GLOBAL'S OFFICERS AND DIRECTORS ARE COMPENSATED DIRECTLY BY THE AMERICAN TYPE CULTURE COLLECTION, A SUPPORTED ORGANIZATION AND COMMON PAYMASTER OF ATCC GLOBAL. HOWEVER, AS ATCC'S PARENT, ATCC GLOBAL RETAINS THE RIGHT TO APPROVE EXECUTIVE AND DIRECTOR COMPENSATION. THE EXECUTIVE COMMITTEE OF THE ATCC GLOBAL BOARD OF DIRECTORS REVIEWS RECOMMENDATIONS BY THE CEO OF ATCC AND GIVES FINAL APPROVAL FOR THE OVERALL COMPENSATION PROGRAMS FOR ATCC. THESE PROGRAMS MAY INCLUDE MARKET AND RANGE ADJUSTMENTS, MERIT INCREASES, BONUSES, AND BENEFITS. A THIRD-PARTY ANALYSIS OF TOTAL EXECUTIVE COMPENSATION WAS COMPLETED IN DECEMBER 2022. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES COMPENSATION FOR THE CEO AND EXECUTIVES USING DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS WITHIN SIMILAR INDUSTRIES. DOCUMENTATION OF SUCH DISCUSSIONS AND DECISIONS AND RELATED APPROVALS ARE PROVIDED TO THE VP, HUMAN RESOURCES/CHIEF PEOPLE OFFICER FOR RECORDKEEPING. PART I, LINE 4A: THE INDIVIDUALS DESCRIBED BELOW RECEIVED A SEVERANCE PAYMENT. THE AMOUNT OF THE SEVERANCE PAYMENT IS INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III): GREGORY FORTON: $192,537 PART VI, LINE 2: RAYMOND CYPESS, JOSHUA LABAER, STEVE CURTS, HEATHER KIESSLING, MELISSA REWOLINSKI, SCOTT BOLLER, GREGORY FORTON, THERESE SELLARS, AND RUTH CHENG, DIRECTORS AND/OR OFFICERS OF ATCC GLOBAL, HAD A BUSINESS RELATIONSHIP DURING THE TAX YEAR; THEY ALL SERVED AS DIRECTORS AND/OR OFFICERS OF ATCC CELL SYSTEMS, INC., A RELATED PARTY AS DISCUSSED ON SCHEDULE R. RAYMOND CYPESS, SCOTT BOLLER AND THERESE SELLARS ALSO SERVED AS DIRECTORS OF BIO ESSENTIALS LTD., A RELATED PARTY AS DISCUSSED ON SCHEDULE R. PART VI, LINE 11B: THE FORM 990 IS PREPARED BY PWC US TAX LLP ("PWC"), BASED ON THE INFORMATION PROVIDED BY THE ORGANIZATION'S STAFF. PRIOR TO FILING WITH THE IRS, THE FORM 990 IS MADE AVAILABLE TO THE BOARD, PWC SIGNS AS PREPARER AND THE CHIEF FINANCIAL OFFICER SIGNS ON BEHALF OF THE ORGANIZATION. PART VI, LINE 12C: ATCC GLOBAL HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES OFFICERS AND DIRECTORS TO DISCLOSE ANNUALLY, INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THIS POLICY IS CONSISTENTLY MONITORED AND ENFORCED. BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST DO NOT VOTE ON ANY MATTER RELATED TO THE ISSUE FOR WHICH THEY HAVE A POTENTIAL CONFLICT. CONFLICT OF INTEREST FORMS ARE DISTRIBUTED TO, AND SIGNED BY, THE MEMBERS OF THE BOARD, AND THEN RETURNED TO OUTSIDE COUNSEL FOR REVIEW. DISCLOSED CONFLICTS, IF ANY, ARE ASSESSED BY OUTSIDE COUNSEL, AND OUTSIDE COUNSEL ASSISTS WITH ANY NECESSARY FOLLOW-UP ACTIVITIES. PART VI, LINES 15A & 15B: ATCC, A RELATED ORGANIZATION, PAYS COMPENSATION FOR ALL OF ATCC GLOBAL'S OFFICERS AND EMPLOYEES. ATCC GLOBAL DETERMINES THE COMPENSATION PROCESSES FOR ALL RELATED ENTITIES. THE EXECUTIVE COMMITTEE OF THE ATCC GLOBAL BOARD OF DIRECTORS REVIEWS RECOMMENDATIONS MADE BY THE CEO OF ATCC, AND GIVES FINAL APPROVAL FOR THE OVERALL COMPENSATION PROGRAMS FOR ATCC. THESE PROGRAMS MAY INCLUDE SALARY STRUCTURES, MERIT INCREASES, BONUSES AND BENEFITS, AS WELL AS MARKET AND RANGE ADJUSTMENTS. A THIRD-PARTY ANALYSIS OF TOTAL EXECUTIVE COMPENSATION WAS COMPLETED IN DECEMBER 2022. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES COMPENSATION FOR THE CEO AND EXECUTIVES USING DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS WITHIN SIMILAR INDUSTRIES. DOCUMENTATION OF SUCH DISCUSSIONS AND DECISIONS, AS WELL AS RELATED APPROVALS ARE PROVIDED BY THE VP, HUMAN RESOURCES/CHIEF PEOPLE OFFICER FOR RECORDKEEPING. PART VI, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART IX LINE 11G DESCRIPTION:ADMINISTRATIVE SERVICES TOTAL FEES:550023 AMERICAN TYPE CULTURE COLLECTION 10801 UNIVERSITY BOULEVARD MANASSAS VA 20110 530196548 SCIENCE RSRCH DC 501(C)(3) 10 ATCC GLOBAL true BIONEXUS FOUNDATION 10801 UNIVERSITY BOULEVARD MANASSAS VA 20110 201512696 SUPPORT ATCC DC 501(C)(3) 12B-TYPE II ATCC GLOBAL true ATCC CELL SYSTEMS INC 10801 UNIVERSITY BOULEVARD MANASSAS VA 20110 541805129 LAB SERVICES VA ATCC GLOBAL C CORP 5728138 590633 1.00000 true BIO ESSENTIALS LTD GROUND FLOOR 123 PALL MALL LONDON UK SW1Y 5EA ADMIN UK ATCC GLOBAL C CORP 517819 45626 1.00000 true false false false true false false false false false false false false true true true true false false false AMERICAN TYPE CULTURE COLLECTION P 202000 COST ATCC CELL SYSTEMS INC D 446058 FMV BIO ESSENTIALS LTD M 550023 FMV