COOPERATIVE DEVELOPMENT FOUNDATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- COOPERATIVE DEVELOPMENT FOUNDATION (EIN 23-7044533)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-09-06
- IRS object ID
- 201132499349300023
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-09-06T12:33:26-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kositzka Wicks and Company | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5500 Cherokee Ave Suite 400 | AddressLine1 |
| City | Alexandria | City |
| State | VA | State |
| ZIP Code | 22312 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237044533 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cooperative Development Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COOP | NameControl |
| Phone | 7033028093 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2011 Crystal Drive No 800 | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22202 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Elizabeth Bailey | Name |
| Title | Executive Director | Title |
| Phone | 7033028093 | Phone |
| Date Signed | 2011-11-15 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Stephen G Travis | Name |
| Phone | 7036422700 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Elizabeth Bailey | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2011 Crystal Drive No 800 | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 637581 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | http://www.cdf.coop | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1944 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | The Foundation promotes community, economic and social development through cooperative enterprise development. The Foundation provides scholarships and promotes education programs that increase understanding of the cooperative business structure, cooperative governance, and the cooperative principles of self-help and mutual aid. The Foundation also acts as a catalyst to bring individuals and organizations together to identify new and innovative opportunities for cooperative development that will stimulate economic activity in communities and diverse sectors of the economy. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 3 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 209354 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 307766 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 26014 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7065 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 194219 | InvestmentIncomePriorYear |
| Investment Income Current Year | 170499 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 140441 | OtherRevenuePriorYear |
| Other Revenue Current Year | 84278 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 570028 | TotalRevenuePriorYear |
| Total Revenue Current Year | 569608 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 353416 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 211835 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 222506 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 224664 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 52276 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 159588 | OtherExpensePriorYear |
| Other Expenses Current Year | 123467 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 735510 | TotalExpensesPriorYear |
| Total Expenses Current Year | 559966 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -165482 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 9642 | RevenuesLessExpensesCY |
| Total Assets BOY | 4364349 | TotalAssetsBOY |
| Total Assets EOY | 4121856 | TotalAssetsEOY |
| Total Liabilities BOY | 350179 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 130781 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4014170 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3991075 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The Foundation promotes community, economic and social development through cooperative enterprise development. The Foundation provides scholarships and promotes education programs that increase understanding of the cooperative business structure, cooperative governance, and the cooperative principles of self-help and mutual aid. The Foundation also acts as a catalyst to bring individuals and organizations together to identify new and innovative opportunities for cooperative development that will stimulate economic activity in communities and diverse sectors of the economy. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 396157 | Expense |
| Grants | 211835 | Grants |
| Revenue | 7182 | Revenue |
| Description | Through its grant and loan funds, the foundation raises and distributes funds for cooperative development projects that meet community, social, and economic needs. The Foundation also supports training programs on cooperative-related topics for cooperative staff, members of cooperative boards of directors and the general public. | Description |
| Total Program Service Expense | 396157 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 3 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ME | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NJ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NM | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ND | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | RI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | TN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WV | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7033028093 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2011 Crystal Drive Suite 800 | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22202 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Terry Lewis | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Ralph Paige | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Doug Graham | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Rebecca Dunn | ||||||
| Treasurer | 1.00 | X | 0 | 0 | 0 | X |
| James Johnson | ||||||
| Secretary | 2.00 | X | 0 | 0 | 0 | |
| Ira Schwartz | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Gasper Kovach Jr | ||||||
| Chair | 1.00 | X | 0 | 0 | 0 | X |
| Mary McLaury | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Elizabeth Bailey | ||||||
| Executive Director | 40.00 | 82917 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 82917 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 84000 | FundraisingEvents |
| Government Grants | 6680 | GovernmentGrants |
| All Other Contributions | 217086 | AllOtherContributions |
| Total Contributions | 307766 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Interest on loans to c | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 7065 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7065 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7065 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 170499 | TotalRevenueColumn |
| Exclusion | $170,499 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 152134 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 84000 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 67973 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 84161 | TotalRevenueColumn |
| Exclusion | $84,161 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Income | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 117 | TotalRevenueColumn |
| Related Or Exempt Function Income | 117 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 117 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 569608 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7182 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $254,660 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211835 | Total |
| Program Services | 211835 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82917 | Total |
| Program Services | 40024 | ProgramServices |
| Management And General | 31016 | ManagementAndGeneral |
| Fundraising | 11877 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99943 | Total |
| Program Services | 45974 | ProgramServices |
| Management And General | 33981 | ManagementAndGeneral |
| Fundraising | 19988 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5585 | Total |
| Program Services | 2569 | ProgramServices |
| Management And General | 1899 | ManagementAndGeneral |
| Fundraising | 1117 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21899 | Total |
| Program Services | 10074 | ProgramServices |
| Management And General | 7445 | ManagementAndGeneral |
| Fundraising | 4380 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14320 | Total |
| Program Services | 6587 | ProgramServices |
| Management And General | 4869 | ManagementAndGeneral |
| Fundraising | 2864 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12932 | Total |
| Program Services | 7759 | ProgramServices |
| Management And General | 5173 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30960 | Total |
| Program Services | 27864 | ProgramServices |
| Management And General | 3096 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14400 | Total |
| Program Services | 8279 | ProgramServices |
| Management And General | 3529 | ManagementAndGeneral |
| Fundraising | 2592 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17356 | Total |
| Program Services | 8678 | ProgramServices |
| Management And General | 6942 | ManagementAndGeneral |
| Fundraising | 1736 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15658 | Total |
| Program Services | 7204 | ProgramServices |
| Management And General | 5325 | ManagementAndGeneral |
| Fundraising | 3129 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8140 | Total |
| Program Services | 3744 | ProgramServices |
| Management And General | 2768 | ManagementAndGeneral |
| Fundraising | 1628 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2239 | Total |
| Program Services | 1791 | ProgramServices |
| Management And General | 448 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4984 | Total |
| Program Services | 2293 | ProgramServices |
| Management And General | 1695 | ManagementAndGeneral |
| Fundraising | 996 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1080 | Total |
| Program Services | 497 | ProgramServices |
| Management And General | 367 | ManagementAndGeneral |
| Fundraising | 216 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3757 | Total |
| Program Services | 1728 | ProgramServices |
| Management And General | 1277 | ManagementAndGeneral |
| Fundraising | 752 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Transfer to NCDF | 6954 | 6954 | ||
| Postage and delivery | 2044 | 940 | 695 | 409 |
| Equipment rental and ma | 1778 | 818 | 605 | 355 |
| Printing and duplicatio | 956 | 440 | 325 | 191 |
| Dues, subscriptions, an | 229 | 105 | 78 | 46 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 559966 | Total |
| Program Services | 396157 | ProgramServices |
| Management And General | 111533 | ManagementAndGeneral |
| Fundraising | 52276 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 153912 | BOY |
| EOY | 82038 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47134 | BOY |
| EOY | 40464 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 16280 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 353529 | BOY |
| EOY | 153473 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22265 | BOY |
| EOY | 29065 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5398 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3115 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3363 | BOY |
| EOY | 2283 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3784146 | BOY |
| EOY | 3798253 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4364349 | BOY |
| EOY | 4121856 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98179 | BOY |
| EOY | 126846 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76000 | BOY |
| EOY | 3935 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6000 | BOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 170000 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 350179 | BOY |
| EOY | 130781 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72125 | BOY |
| EOY | 53794 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3444885 | BOY |
| EOY | 3614151 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 497160 | BOY |
| EOY | 323130 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4014170 | BOY |
| EOY | 3991075 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4364349 | BOY |
| EOY | 4121856 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 9642 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -32737 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 609370 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 394295 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 420988 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 303016 | CurrentTaxYearMinus1Year |
| Current Tax Year | 307766 | CurrentTaxYear |
| Total | 2035435 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 609370 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 394295 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 420988 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 303016 | CurrentTaxYearMinus1Year |
| Current Tax Year | 307766 | CurrentTaxYear |
| Total | 2035435 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 365040 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1670395 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 227118 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 199199 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 295647 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 175219 | CurrentTaxYearMinus1Year |
| Current Tax Year | 170499 | CurrentTaxYear |
| Total | 1067682 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 1376 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 650 | CurrentTaxYearMinus1Year |
| Current Tax Year | 117 | CurrentTaxYear |
| Total | 2143 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 3105260 | TotalSupport |
| Gross Receipts From Admissions Etc | 819111 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.53790 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.61560 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 497160 | BeginningOfYearBalance |
| Contributions | 25970 | Contributions |
| Other Expenditures | 200000 | OtherExpenditures |
| End Of Year Balance | 323130 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 480860 | BeginningOfYearBalance |
| Contributions | 16300 | Contributions |
| End Of Year Balance | 497160 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4005383 | BeginningOfYearBalance |
| Contributions | 92030 | Contributions |
| Investment Earnings Or Losses | 170299 | InvestmentEarningsOrLosses |
| Other Expenditures | 217752 | OtherExpenditures |
| End Of Year Balance | 4049960 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5398 | OtherCostOrOtherBasis |
| Depreciation | 3115 | Depreciation |
| Book Value | 2283 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2283 | TotalOfBookValueLandBuildings |
| Total Revenue | 569608 | TotalRevenue |
| Total Expenses | 559966 | TotalExpenses |
| Excess Or Deficit For Year | 9642 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -32737 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -32737 | TotalAdjustments |
| Excess Or Deficit Per FS | -23095 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 524244 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -32737 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 1773 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | -30964 | RevenueNotRptdF990 |
| Revenue Subtotal | 555208 | RevenueSubtotal |
| Investment Expenses Not Included | 14400 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14400 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 569608 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 547339 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 1773 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 1773 | ExpensesNotRptdF990 |
| Expenses Subtotal | 545566 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 14400 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 14400 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 559966 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The Foundation's endowment funds are restricted to support specific cooperative activities and to provide leadership training and other specified development activities. The Foundation intends to use the endowment funds for their restricted purposes. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | The following was disclosed related to uncertain tax positions in the financial statements. CDF is exempt from income taxes under Section 501(c)(3) of the Internal Revenue code and is classified as an organization other than a private foundation under 509(a) of the Internal Revenue Code. The Foundation adopted the provisions in FASB ASC 740-10. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Hall of Fame Banquet | NameOfEvent1 |
| Gross Receipts Event1 | 196035 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 84000 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 112035 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 34455 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 24733 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Race | NameOfEvent2 |
| Gross Receipts Event2 | 40099 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 40099 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 8785 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 236134 | GrossReceiptsTotal |
| Charitable Contributions Total | 84000 | CharitableContributionsTotal |
| Gross Revenue Total Events | 152134 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 34455 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 33518 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 67973 | DirectExpenseSummaryEvents |
| Net Income Summary | 84161 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (9 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| Federation of Southern CooperativeLAF | |||||||
| 2769 Church Street | East Point | GA | 30344 | 581026695 | 501(c)(3) | 10000 | General support for the South's poorest counties |
| National Cooperative Business Assoc | |||||||
| 1401 New York Avenue NW Suite 1100 | Washington | DC | 20005 | 362007481 | 501(c)(6) | 51000 | Co-op business development, board, and other education |
| ACDIVOCA | |||||||
| 50 F Street NW Suite 1075 | Washington | DC | 20001 | 052081146 | 15000 | General support | |
| Direct Care Alliance | |||||||
| 4 West 43rd Street Unit 611 | New York | NY | 10036 | 260116549 | 15000 | General support | |
| National Rural Electric Coop Association | |||||||
| 4301 Wilson Boulevard | Arlington | VA | 22203 | 530116145 | 24250 | General support | |
| Partners Worldwide | |||||||
| 6139 Tahoe Drive | Grand Rapids | MI | 49546 | 383293173 | 5000 | General support | |
| Resident Owned Communities USA | |||||||
| 7 wall Street | Concord | NH | 03301 | 352319441 | 50000 | General support | |
| World Council of Credit Unions | |||||||
| 5710 Mineral Point Road | Madison | WI | 53705 | 391143339 | 23750 | General support | |
| Consumer Cooperative Management Association | |||||||
| 1300 Linden Drive Room 345A | Madison | WI | 53706 | 391805963 | 11947 | General support | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | The board 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, have the power to elect up to 5 of the allowed 9 directors of the Cooperative Development Foundation governing board. | |
| Form 990, Part VI, Section B, line 11 | The 990 is sent to the Board's audit committee for approval before it is filed. | |
| The conflict of interest policy is completed annually after a review of situations that need to be disclosed. | Form 990, Part VI, Section B, line 12c | |
| Compensation of the Executive Director is initially based on senior management compensation at similar 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 Foundation can afford. | Form 990, Part VI, Section B, line 15a | |
| 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 available on the Foundation's website. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized losses on investments: -32,737. | Form 990, Part XI, line 5: |
| The oversight and selection process have not changed. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Cooperative Business Association | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 NY Ave NW 1100 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20005 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362007481 | EIN |
| Legal Domicile State | VA | LegalDomicileState |
| Exempt Code Section | 501(c)(6) | ExemptCodeSection |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| National Cooperative Business Association | |
| O | 238059 |
| National Cooperative Business Association | |
| B | 51000 |
Comments