COOPERATIVE DEVELOPMENT FOUNDATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- COOPERATIVE DEVELOPMENT FOUNDATION (EIN 23-7044533)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-16
- IRS object ID
- 202631979349300303
- Schema version
- 2025v4.2
- 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 D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-16T00:02:34-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271375413 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BWK Rogers PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 431 South 7th Street Suite 2424 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55415 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237044533 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cooperative Development Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COOP | BusinessNameControlTxt |
| Phone | 2023835440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1725 I Street NW 300 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Julie Bosland | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2023835440 | PhoneNum |
| Signature | 2026-07-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa J Baraibar | PreparerPersonNm |
| PTIN | P02464922 | PTIN |
| Phone | 6123325446 | PhoneNum |
| Preparation | 2026-07-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Julie Bosland | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1725 I Street NW 300 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,721,386 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cdf.coop | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | CDF builds the capacity of the cooperative business community to solve societal challenges, reinforce democratic decision-making, and improve economic opportunities for all. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,024,144 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,085,371 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,656 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,251 | CYProgramServiceRevenueAmt |
| PY Investment Income | $496,891 | PYInvestmentIncomeAmt |
| CY Investment Income | $565,832 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$39,865 | PYOtherRevenueAmt |
| CY Other Revenue | -$19,481 | CYOtherRevenueAmt |
| PY Total Revenue | $2,504,826 | PYTotalRevenueAmt |
| CY Total Revenue | $4,648,973 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $870,870 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,386,825 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $435,038 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $495,625 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $12,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $62,081 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $932,502 | PYOtherExpensesAmt |
| CY Other Expenses | $1,061,454 | CYOtherExpensesAmt |
| PY Total Expenses | $2,250,410 | PYTotalExpensesAmt |
| CY Total Expenses | $4,943,904 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $254,416 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$294,931 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,532,146 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,927,391 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $718,612 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,558,487 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,813,534 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,368,904 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CDF builds the capacity of the cooperative business community to solve societal challenges, reinforce democratic decision-making, and improve economic opportunities for all. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,576,409 | ExpenseAmt |
| Grant | $2,576,409 | GrantAmt |
| Revenue | $9,051 | RevenueAmt |
| Desc | National Co-op Support System - CDF strengthens and aligns co-op support organizations - such as researchers, funders, and developers - to ensure cooperatives can access actionable knowledge, patient capital, and high quality education and technical assistance. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,564,359 | ExpenseAmt |
| Grant | $810,416 | GrantAmt |
| Revenue | $8,200 | RevenueAmt |
| Desc | Cross-Sector Outreach & Leadership Development - CDF engages and builds the capacity of new cooperators, including young people and people in adjacent movements, and offer cross-sector training and leadership development. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $376,744 | ExpenseAmt |
| Desc | Place-Based Demonstration - Through local demonstrations, CDF learns what it takes to create robust and connected cooperative economies, and we spread the resulting models to other communities. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,517,512 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | Yes (1) | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023835440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1725 I Street NW 300 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Richard Larochelle | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Deborah Trocha | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Michelle Schry | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Devin Fuhrman | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| John Holdsclaw IV | ||||||||
| Board Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Larry Blanchard | ||||||||
| Vice Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Adria Powell | ||||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Christina Jennings | ||||||||
| Board Treasurer (through 9/30) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Holly Jo Sparks | ||||||||
| Board Treasurer (beginning 10/1) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Julie Bosland | ||||||||
| Executive Director | 24.00 | 16.00 | $0 | $153,479 | $56,680 | Yes (X) | ||
| Kirstie Boyette | ||||||||
| Deputy Director | 40.00 | 0.00 | $0 | $123,494 | $45,606 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $276,973 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $102,286 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The ICA Group | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 Main Street | AddressLine1Txt |
| City | Florence | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 10006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Technical Assistance & Conference Coordi | ServicesDesc |
| Compensation | $130,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $216,364 | FundraisingAmt |
| Government Grants | $374,799 | GovernmentGrantsAmt |
| All Other Contributions | $3,494,208 | AllOtherContributionsAmt |
| Total Contributions | $4,085,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Co-op Loan Interest | 900099 | $9,051 | $9,051 |
| Fees for Service | 900099 | $8,200 | $8,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,251 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $332,416 | TotalRevenueColumnAmt |
| Exclusion | $332,416 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $233,416 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $233,416 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $233,416 | TotalRevenueColumnAmt |
| Exclusion | $233,416 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $52,861 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $216,364 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $72,413 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$19,552 | TotalRevenueColumnAmt |
| Exclusion | -$19,552 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71 | TotalRevenueColumnAmt |
| Exclusion | $71 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $71 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,648,973 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,251 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $546,351 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,386,825 | TotalAmt |
| Program Services | $3,386,825 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,121 | TotalAmt |
| Program Services | $73,029 | ProgramServicesAmt |
| Management And General | $39,718 | ManagementAndGeneralAmt |
| Fundraising | $15,374 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,705 | TotalAmt |
| Program Services | $170,150 | ProgramServicesAmt |
| Management And General | $59,171 | ManagementAndGeneralAmt |
| Fundraising | $15,384 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,836 | TotalAmt |
| Program Services | $11,706 | ProgramServicesAmt |
| Management And General | $4,071 | ManagementAndGeneralAmt |
| Fundraising | $1,059 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,557 | TotalAmt |
| Program Services | $51,145 | ProgramServicesAmt |
| Management And General | $17,787 | ManagementAndGeneralAmt |
| Fundraising | $4,625 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,406 | TotalAmt |
| Program Services | $21,410 | ProgramServicesAmt |
| Management And General | $8,447 | ManagementAndGeneralAmt |
| Fundraising | $2,549 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,050 | TotalAmt |
| Management And General | $2,050 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,245 | TotalAmt |
| Management And General | $97,245 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,736 | TotalAmt |
| Program Services | $133,145 | ProgramServicesAmt |
| Management And General | $55,298 | ManagementAndGeneralAmt |
| Fundraising | $6,293 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $897 | TotalAmt |
| Management And General | $897 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,824 | TotalAmt |
| Program Services | $2,306 | ProgramServicesAmt |
| Management And General | $41,133 | ManagementAndGeneralAmt |
| Fundraising | $1,385 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,406 | TotalAmt |
| Program Services | $4,622 | ProgramServicesAmt |
| Management And General | $6,162 | ManagementAndGeneralAmt |
| Fundraising | $4,622 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,774 | TotalAmt |
| Program Services | $263,292 | ProgramServicesAmt |
| Management And General | $25,692 | ManagementAndGeneralAmt |
| Fundraising | $10,790 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,560 | TotalAmt |
| Management And General | $6,560 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Government Grants - Con | Desc |
| Total | $399,882 | TotalAmt |
| Program Services | $399,882 | ProgramServicesAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80 | TotalAmt |
| Management And General | $80 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,943,904 | TotalAmt |
| Program Services | $4,517,512 | ProgramServicesAmt |
| Management And General | $364,311 | ManagementAndGeneralAmt |
| Fundraising | $62,081 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335,200 | BOYAmt |
| EOY | $1,444,050 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414,951 | BOYAmt |
| EOY | $832,847 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,167 | BOYAmt |
| EOY | $333,400 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,138 | BOYAmt |
| EOY | $9,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,627 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,627 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,921,690 | BOYAmt |
| EOY | $10,300,632 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000 | BOYAmt |
| EOY | $5,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,365 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,532,146 | BOYAmt |
| EOY | $12,927,391 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,204 | BOYAmt |
| EOY | $908,217 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $552,310 | BOYAmt |
| EOY | $532,320 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,098 | BOYAmt |
| EOY | $117,950 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,612 | BOYAmt |
| EOY | $1,558,487 | 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 | $3,765,374 | BOYAmt |
| EOY | $4,147,270 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,048,160 | BOYAmt |
| EOY | $7,221,634 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,813,534 | BOYAmt |
| EOY | $11,368,904 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,532,146 | BOYAmt |
| EOY | $12,927,391 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$294,931 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $850,301 | 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 | 0 | FederalGrantAuditRequiredInd |
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 | $1,014,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,237,586 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,299,776 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,024,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,085,371 | CurrentTaxYearAmt |
| Total | $11,660,972 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,014,095 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,237,586 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,299,776 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,024,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,085,371 | CurrentTaxYearAmt |
| Total | $11,660,972 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,192,824 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,468,148 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $231,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $204,228 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $322,445 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $341,311 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $332,416 | CurrentTaxYearAmt |
| Total | $1,432,153 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $13,093,125 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $75,686 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.49400 | PublicSupportCY170Pct |
| Public Support PY170 | 0.56330 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 1 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $821,523 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $761,394 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $1,153,257 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $381,151 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $381,151 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $381,151 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $381,151 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $381,151 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $381,151 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $381,151 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $381,151 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $381,151 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $381,151 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,627 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,627 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,499,274 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $850,301 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $850,301 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,648,973 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,648,973 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,943,904 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,943,904 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,943,904 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Foundation's endowment fund is restricted to support cooperative activities and to provide leadership training and other specified development activities. The Foundation intends to use the endowment fund for its restricted purposes. |
| Part X, Line 2: | CDF's activities are generally exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. Since CDF is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expense. CDF is not a private foundation. Management has determined that CDF is not subject to unrelated business income tax. Management is not aware of any transactions that would impact CDF's tax-exempt status. CDF follows the guidance of the Accounting Standard Codification (ASC) 740, Accounting for Income Taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of positions taken or expected to be taken in a tax return. For the years ended December 31, 2025 and 2024, management of CDF is not aware of any material uncertain tax positions. All tax-exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the Internal Revenue Code and applicable state statutes. For federal tax purposes, the tax returns remain open for possible examination for a period of three years after the respective filing deadlines of those returns. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Co-op 5K | Event1Nm |
| Gross Receipts Event1 | $63,052 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $63,052 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $21 | OtherDirectExpensesEvent1Amt |
| Event2 | Hall of Fame | Event2Nm |
| Gross Receipts Event2 | $206,173 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $153,312 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $52,861 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $6,932 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $32,888 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $19,972 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $12,600 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $269,225 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $216,364 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $52,861 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $6,932 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $32,888 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $19,972 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,621 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $72,413 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$19,552 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (35 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| American Indian College Fund | |||||||||
| 8333 Greenwood Blvd | Denver | CO | 80221 | 521573446 | 501(c)(3) | $9,407 | $0 | Support for scholarship fund | |
| Catalyst Miami Inc | |||||||||
| c/o NHSSF 300 NW 12th Ave | Miami | FL | 33128 | 650690368 | 501(c)(3) | $10,000 | $0 | Education | |
| Chatham Real Food Market Co-op | |||||||||
| 15 Church St | Chatham | NY | 12037 | 421599245 | $22,000 | $0 | Disaster Relief | ||
| Cleveland Owns | |||||||||
| 3402 Monroe Ave | Cleveland | OH | 44113 | 364929660 | 501(c)(3) | $30,000 | $0 | Cooperative Development | |
| Colorado State University Foundation | |||||||||
| 300 University Service Center Dept | Fort Collins | CO | 805239100 | 237098397 | 501(c)(3) | $6,368 | $0 | Support the AgNext: Sustainable Solutions for Animal Agriculture program | 9100 |
| Center for Environmentally Recycled Building Alternatives | |||||||||
| 3233 Kelton Ave | Los Angeles | CA | 90034 | 860889143 | 501(c)(3) | $9,595 | $0 | Education | |
| Cooperative Development Fund of CDS | |||||||||
| 997 Ticonderoga Trail | Eagan | MN | 55123 | 391540529 | 501(c)(3) | $7,250 | $0 | Education | |
| Cooperative Development Institute | |||||||||
| PO Box 1051 | Northamptom | MA | 01061 | 043241596 | 501(c)(3) | $84,400 | $0 | Education | |
| Farm Generations Cooperative | |||||||||
| PO Box 241 | Cooperstown | NY | 13326 | 831574829 | $50,000 | $0 | Co-op Start Grant | ||
| Federation of Southern CooperativesLAF | |||||||||
| 2769 Church Street | East Point | GA | 30344 | 581026695 | 501(c)(3) | $10,150 | $0 | Education | |
| Florida Electric Cooperatives Association Inc | |||||||||
| 2916 Apalachee Parkway | Tallahassee | FL | 32301 | 590633990 | 501(c)(6) | $52,936 | $0 | Disaster Relief | |
| Food Co-op Initiative | |||||||||
| 2801 Hennepin Ave 208 | Minneapolis | MN | 55408 | 272252564 | 501(c)(3) | $10,490 | $0 | Education | |
| Georgia EMC Foundation Inc | |||||||||
| 2100 E Exchange Pl | Tucker | GA | 30084 | 262655280 | 501(c)(3) | $52,936 | $0 | Disaster Relief | |
| Green River Meats | |||||||||
| 4000 Greensburg Road | Campbellsville | KY | 42718 | 881739682 | $50,000 | $0 | Co-op Start Fund | ||
| Heartsong Home Care Cooperative | |||||||||
| 2308 Commercial Ave Suite A | Anacortes | WA | 98221 | 831746392 | $20,000 | $0 | Co-op Development | ||
| Hendersonville Community Co-op | |||||||||
| 60 South Charleston Lane | Hendersonville | NC | 28792 | 561375643 | $10,200 | $0 | Disaster Relief | ||
| Kentucky Center for Agriculture and Rural Development | |||||||||
| 411 Ring Road | Elizabethtown | KY | 42701 | 611390010 | 501(c)(3) | $25,000 | $0 | Co-op Start Grant | |
| Kansas State University Foundation | |||||||||
| 1800 Kimball Ave Suite 200 | Manhattan | KS | 665023373 | 480667209 | 501(c)(3) | $249,469 | $0 | Multi-year grant for general support | |
| Montana Cooperative Development Center Inc | |||||||||
| PO Box 3027 | Great Falls | MT | 59403 | 200436490 | 501(c)(3) | $15,000 | $0 | Co-op Start Grant | |
| Montana Food Hub | |||||||||
| 513 2nd Ave South | Great Falls | MT | 59405 | 393327536 | $30,000 | $0 | Co-op Start Grant | ||
| North American Students of Cooperation (NASCO) | |||||||||
| 337 E William St | Ann Arbor | MI | 48104 | 382219436 | 501(c)(3) | $33,500 | $0 | Education and Co-op Development | |
| National Cooperative Business Association | |||||||||
| 1775 I Street NW 8th floor | Washington | DC | 20016 | 362007481 | 501(c)(6) | $1,745,248 | $0 | Multiple Fiscal Sponsorships; Nationwide Foundation Grant support | |
| NYC NOWC Inc | |||||||||
| PO Box 800028 | Elmhurst | NY | 11380 | 465245034 | 501(c)(6) | $10,000 | $0 | Education | |
| Ralph K Morris Foundation | |||||||||
| 5775 Wayzata Blvd Ste 700 | Minneapolis | MN | 55416 | 411981038 | 501(c)(3) | $10,000 | $0 | Education | |
| Social Good Fund Inc | |||||||||
| 12651 San Pablo Ave Unit 5473 | Richmond | CA | 94805 | 461323531 | 501(c)(3) | $10,000 | $0 | Education | |
| South Dakota State University Foundation | |||||||||
| 815 Medary Ave | Brookings | SD | 57006 | 460273801 | 501(c)(3) | $10,975 | $0 | Education | |
| Southern Wisconsin Meat Cooperative | |||||||||
| PO Box 155 | Blachardville | WI | 53516 | 863381791 | $50,000 | $0 | Co-op Start Grant | ||
| Beverly-Vermont Community Land Trust | |||||||||
| 117 Bimini Pl Apt 110 | Los Angeles | CA | 90004 | 261117569 | 501(c)(3) | $30,000 | $0 | Co-op Development | |
| The ICA Group Inc | |||||||||
| 35 Main Street | Florence | MA | 01062 | 042628399 | 501(c)(3) | $40,873 | $0 | Education and Co-op Development | |
| The Regents of the University of California Los Angeles | |||||||||
| Box 597089 1125 Murphy Hall 405 | Los Angeles | CA | 90095 | 956006143 | 501(c)(3) | $10,000 | $0 | Education | Hilgard Ave |
| The Working World Inc dba Seed Commons | |||||||||
| 228 Park Ave S 65768 | New York City | NY | 10003 | 202264584 | 501(c)(3) | $34,750 | $0 | Co-op Start Grant; fiscal sponsorship; Fall Education Fund Grant | |
| Timber Professionals Cooperative Enterprises | |||||||||
| 3243 Gold Course Raod | Rhinelander | WI | 54501 | 931645065 | $50,000 | $0 | Co-op Start Grant | ||
| University of Colorado Foundation | |||||||||
| 1800 N Grant St Ste 725 | Denver | CO | 80203 | 846049811 | 501(c)(3) | $483,212 | $0 | Cooperative Education Fund - Building the Field | |
| University of Wisconsin Foundation | |||||||||
| 1848 University Ave | Madison | WI | 53726 | 390743975 | 501(c)(3) | $52,281 | $0 | Education | |
| Worker Justice Wisconsin | |||||||||
| 1602 South Park Street Room 116 | Madison | WI | 53713 | 412227413 | 501(c)(3) | $10,000 | $0 | Education | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 23 | Total501c3OrgCnt |
| Total Other Org | 12 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | CDF requests grant applications and budgets before expending funds and requests grant reports at the end of the grant period. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Julie Bosland | ||||||||||||||
| Executive Director | $0 | $153,479 | $0 | $0 | $0 | $0 | $0 | $10,559 | $0 | $46,121 | $0 | $210,159 | $0 | $0 |
| Kirstie Boyette | ||||||||||||||
| Deputy Director | $0 | $120,419 | $0 | $3,075 | $0 | $0 | $0 | $8,496 | $0 | $37,110 | $0 | $169,100 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | To determine the ED salary, CDF conducts a periodic Executive Compensation Study (last one was in 2023 by CBIZ), which is then approved by the board. The written employment agreement is based on these factors as well as taking into consideration the budget. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The board members of the National Cooperative Business Association are the members of CDF. |
| Form 990, Part VI, Section A, line 7a | The members of the Cooperative Development Foundation, which are the board of the National Cooperative Business Association, elect 5 of the allowed 9 directors of the Cooperative Development Foundation governing board. |
| Form 990, Part VI, Section B, line 11b | The 990 is sent to the Board's audit committee for approval before it is filed. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is completed annually. |
| Form 990, Part VI, Section B, line 15a | Compensation of the Executive Director is initially based on senior managment compensation at similarly sized non-profit organizations. Each year, the Board determines the amount of a raise, if any, based on the performance of the Executive Director and the amount the organization can afford. |
| Form 990, Part VI, Section C, line 19 | Financial statements, governing documents, and the conflict of interest policy are available upon request. Condensed financial information is also included in the annual report and is available on the organization's website. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Cooperative Business Association | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1775 I Street NW 8th Floor | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362007481 | EIN |
| Primary Activities | Develop, advance, and protect cooperative enterprise | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| National Cooperative Business Association | ||
| B | $1,745,248 | Payments Made |
| National Cooperative Business Association | ||
| M | $76,609 | Per Agreement |
| National Cooperative Business Association | ||
| O | $495,625 | Per Agreement |
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