Civic Intelligence

Cooperative Development Institute Inc

990 • Fiscal year 2018 • EIN 04-3241596

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 17, 2018

Organization Profilewww.cdi.coop
PO Box 1051Northampton, MA 01061

(413) 665-1271

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.23x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$180,452

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

92nd percentile

53%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

30%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$891,112

Up $307,059 (+53%) from 2017

Net Assets

Up

$682,308

Up $360,729 (+112%) from 2017

Liabilities

Down

$208,804

Down $53,670 (-20%) from 2017

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin73rd percentile

Revenue

Up

$2,314,215

Up $533,709 (+30%) from 2017

Expenses

Down

$1,953,486

Down $6,901 (-0.4%) from 2017

Net Income

Up

$360,729

Up $540,610 (+301%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $236,772Liabilities 2011: $118,107Net Assets 2011: $118,6652011Assets 2012: $802,246Liabilities 2012: $444,603Net Assets 2012: $357,6432012Assets 2013: $669,070Liabilities 2013: $205,091Net Assets 2013: $463,9792013Assets 2014: $723,261Liabilities 2014: $342,230Net Assets 2014: $381,0312014Assets 2015: $733,024Liabilities 2015: $320,934Net Assets 2015: $412,0902015Assets 2016: $856,814Liabilities 2016: $355,354Net Assets 2016: $501,4602016Assets 2017: $584,053Liabilities 2017: $262,474Net Assets 2017: $321,5792017Assets 2018: $891,112Liabilities 2018: $208,804Net Assets 2018: $682,3082018Assets 2019: $1,151,916Liabilities 2019: $225,566Net Assets 2019: $926,3502019Assets 2020: $1,115,513Liabilities 2020: $409,746Net Assets 2020: $705,7672020Assets 2021: $1,759,590Liabilities 2021: $668,208Net Assets 2021: $1,091,3822021Assets 2022: $3,414,721Liabilities 2022: $537,211Net Assets 2022: $2,877,5102022Assets 2023: $3,663,324Liabilities 2023: $1,519,462Net Assets 2023: $2,143,8622023Assets 2024: $3,288,571Liabilities 2024: $975,801Net Assets 2024: $2,312,7702024

Highlighted filing

2018

Assets$891,112
Liabilities$208,804
Net Assets$682,308
Open 2018 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $603,908Expenses 2011: $576,851Net Income 2011: $27,0572011Revenue 2012: $1,003,955Expenses 2012: $764,977Net Income 2012: $238,9782012Revenue 2013: $961,232Expenses 2013: $854,896Net Income 2013: $106,3362013Revenue 2014: $886,164Expenses 2014: $969,112Net Income 2014: -$82,9482014Revenue 2015: $942,155Expenses 2015: $911,096Net Income 2015: $31,0592015Revenue 2016: $1,673,908Expenses 2016: $1,584,538Net Income 2016: $89,3702016Revenue 2017: $1,780,506Expenses 2017: $1,960,387Net Income 2017: -$179,8812017Revenue 2018: $2,314,215Expenses 2018: $1,953,486Net Income 2018: $360,7292018Revenue 2019: $2,338,995Expenses 2019: $2,094,953Net Income 2019: $244,0422019Revenue 2020: $2,414,161Expenses 2020: $2,485,544Net Income 2020: -$71,3832020Revenue 2021: $3,716,521Expenses 2021: $3,253,679Net Income 2021: $462,8422021Revenue 2022: $4,954,779Expenses 2022: $3,168,154Net Income 2022: $1,786,6252022Revenue 2023: $3,738,343Expenses 2023: $4,455,490Net Income 2023: -$717,1472023Revenue 2024: $4,404,987Expenses 2024: $4,371,079Net Income 2024: $33,9082024

Highlighted filing

2018

Revenue$2,314,215
Expenses$1,953,486
Net Income$360,729
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 17, 2018
Return Version
2017v2.2
Gross Receipts
$2,314,215
Mission and Program Overview

Mission

Develop and Train Cooperatives

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$258,802$652,802▲ $394,000
Pledges and Grants Receivable$292,500$172,733▼ $119,767
Other Notes and Loans Receivable, Net-$41,994-
Total Assets$584,053$891,112▲ $307,059
Other Assets Total$32,751$23,583▼ $9,168
Liabilities
Accounts Payable and Accrued Expenses$262,474$208,804▼ $53,670
Total Liabilities$262,474$208,804▼ $53,670
Net Assets / Fund Balance
Unrestricted Net Assets$28,583$436,667▲ $408,084
Temporarily Rstr Net Assets$292,996$245,641▼ $47,355
Total Net Assets Fund Balance$321,579$682,308▲ $360,729
Total Liabilities and Net Assets / Fund Balance$584,053$891,112▲ $307,059

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$13,781--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Andrew DanforthProject DirectorFT$180,452$180,452
Andrew Danforth--$180,452$180,452
Colleen PrestonClerkFT$50,266$50,266
Noemi GiszpencExecutive DirectorFT$31,169$31,169

Board Members and Trustees

NameTitle
Greg BrodskyPresident
Davis TaylorDirector
Erin DomagelDirector
Jordan MotzkinDirector
Joshua DalyDirector
Maggie CohnDirector
Terrance HollowayDirector
Emma YorraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$813,602
Program Service Revenue
$1,500,008
Investment Income
$605
Other Revenue
$0
All Other Contributions
$364,652
Change in Net Assets
$360,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,217,436
Other Expenses$736,050
Total Fundraising Expense$53,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,063$48,692$38,218$764,973
Other Expenses$350,277$27,869$8,500$386,646
Current Officers, Directors, Trustees, and Key Employees$261,887$0$0$261,887
Travel$138,601$15,882$1,534$156,017
Other Employee Benefits$105,497$5,303$2,058$112,858
Payroll Taxes$21,301$54,675$1,742$77,718
Occupancy$575$44,252$0$44,827
All Other Expenses$31,374$5,736$168$37,278
Fees for Services Accounting$0$15,200$0$15,200
Advertising$14,140$150$0$14,290
Insurance$1,341$11,519$0$12,860
Fees for Services Legal$5,325$0$0$5,325
Total Functional Expenses$1,648,655$251,781$53,050$1,953,486
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Cooperative Development Institute Inc
EIN
04-3241596
Phone
4136651271
Address
PO Box 1051, Northampton, MA 01061

Signing Officer

Name
Noemi L Giszpenc
Title
Executive Director
Phone
4136651271
Signed
2018-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Noemi Giszpenc
Formed
1994
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
8
Employees
19
Volunteers
5

Preparer

Firm
Scott M Sawyer CPA pc
Address
21 Mohawk Trail Suite 306, Greenfield, MA 01301
Preparer
Scott M Sawyer CPA
Phone
4137746811
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Reviewed by Board”

Form 990, Part IX, Line 24E

“Printing 15788. 15572. 100. 116.”

Form 990, Part IX, Line 24E

“Telephone & Internet 3977. 487. 3490. 0.”

Form 990, Part IX, Line 24E

“Postage 2264. 1835. 377. 52.”

Form 990, Part IX, Line 24E

“Grants and donations 4042. 2387. 1655. 0.”

Form 990, Part IX, Line 24E

“Equipment Maintenance 1325. 1211. 114. 0.”

Form 990, Part IX, Line 24E

“Bad debt expense 9882. 9882. 0. 0.”

Raw XML AppendixShowing 400 of 441 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0262474
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0208804
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DEVELOP AND TRAIN COOPERATIVES
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0150
IRS990/AdvertisingGrp/ProgramServicesAmt014140
IRS990/AdvertisingGrp/TotalAmt014290
IRS990/AllOtherContributionsAmt0364652
IRS990/AllOtherExpensesGrp/FundraisingAmt0168
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05736
IRS990/AllOtherExpensesGrp/ProgramServicesAmt031374
IRS990/AllOtherExpensesGrp/TotalAmt037278
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0NOEMI GISZPENC
IRS990/BooksInCareOfDetail/PhoneNum04014399795
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017 Martson PL
IRS990/BooksInCareOfDetail/USAddress/CityNm0Glen Ridge
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd007028
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0258802
IRS990/CashNonInterestBearingGrp/EOYAmt0652802
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0261887
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0261887
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0813602
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0605
IRS990/CYOtherExpensesAmt0736050
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01500008
IRS990/CYRevenuesLessExpensesAmt0360729
IRS990/CYSalariesCompEmpBnftPaidAmt01217436
IRS990/CYTotalExpensesAmt01953486
IRS990/CYTotalFundraisingExpenseAmt053050
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02314215
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0COOPERATIVE DEVELOPMENT & ASSISTANCE TO COOPERATIVES ASSIST RESIDENT OWNED COMMUNITIES IN FORMATION OF COOPERATIVE
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01482562
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015200
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt015200
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt05325
IRS990/FeesForServicesLegalGrp/TotalAmt05325
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0GREG BRODSKY
IRS990/Form990PartVIISectionAGrp/PersonNm1EMMA YORRA
IRS990/Form990PartVIISectionAGrp/PersonNm2COLLEEN PRESTON
IRS990/Form990PartVIISectionAGrp/PersonNm3TERRANCE HOLLOWAY
IRS990/Form990PartVIISectionAGrp/PersonNm4MAGGIE COHN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVIS TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSHUA DALY
IRS990/Form990PartVIISectionAGrp/PersonNm7JORDAN MOTZKIN
IRS990/Form990PartVIISectionAGrp/PersonNm8ERIN DOMAGEL
IRS990/Form990PartVIISectionAGrp/PersonNm9ANDREW DANFORTH
IRS990/Form990PartVIISectionAGrp/PersonNm10NOEMI GISZPENC
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250266
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9180452
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1031169
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Clerk
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Project Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0448950
IRS990/GrantAmt01479
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02314215
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt011519
IRS990/InsuranceGrp/ProgramServicesAmt01341
IRS990/InsuranceGrp/TotalAmt012860
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0605
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Develop and Train Cooperatives
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0321579
IRS990/NetAssetsOrFundBalancesEOYAmt0682308
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt044252
IRS990/OccupancyGrp/ProgramServicesAmt0575
IRS990/OccupancyGrp/TotalAmt044827
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt032751
IRS990/OtherAssetsTotalGrp/EOYAmt023583
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02058
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05303
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0105497
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0112858
IRS990/OtherExpensesGrp/Desc0Fees Permits
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Dues & Subs
IRS990/OtherExpensesGrp/Desc3Consultants
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt121
IRS990/OtherExpensesGrp/FundraisingAmt2809
IRS990/OtherExpensesGrp/FundraisingAmt38500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01484
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1551
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt220468
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt327869
IRS990/OtherExpensesGrp/ProgramServicesAmt01972
IRS990/OtherExpensesGrp/ProgramServicesAmt134927
IRS990/OtherExpensesGrp/ProgramServicesAmt23375
IRS990/OtherExpensesGrp/ProgramServicesAmt3350277
IRS990/OtherExpensesGrp/TotalAmt03456
IRS990/OtherExpensesGrp/TotalAmt135499
IRS990/OtherExpensesGrp/TotalAmt224652
IRS990/OtherExpensesGrp/TotalAmt3386646
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038218
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt048692
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0678063
IRS990/OtherSalariesAndWagesGrp/TotalAmt0764973
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt041994
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01742
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt054675
IRS990/PayrollTaxesGrp/ProgramServicesAmt021301
IRS990/PayrollTaxesGrp/TotalAmt077718
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0292500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0172733
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0NOEMI GISZPENC
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Cooperative Development
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01500008
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE TRAINING AND EDUCATION THROUGH CONFERENCES AND OTHER FORUMS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt069713
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0908
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE EDUCATION AND COMMUNICATION REGARDING COOPERATIVES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt096380
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0869079
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01383
IRS990/PYOtherExpensesAmt0770060
IRS990/PYProgramServiceRevenueAmt0910044
IRS990/PYRevenuesLessExpensesAmt0-179881
IRS990/PYSalariesCompEmpBnftPaidAmt01190327
IRS990/PYTotalExpensesAmt01960387
IRS990/PYTotalRevenueAmt01780506
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0360729
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01500008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0821806
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0870414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0866799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0484814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0360341
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03404174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01383
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04233
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08358
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08583
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023162
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04196019
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88060
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99580
IRS990ScheduleA/PublicSupportTotal170Amt03018176
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0385998
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0821806
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0870414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0866799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0484814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0360341
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03404174
IRS990ScheduleA/TotalSupportAmt03427336
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt09802
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt113781
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Prepaid Expenses
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Property Held for Resale
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023583
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0true
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0180452
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREW DANFORTH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180452
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Schedule J Line 5(a) - compensation based on Resident Owned Community Cooperatives converted.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 5a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Printing 15788. 15572. 100. 116.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Telephone & Internet 3977. 487. 3490. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Postage 2264. 1835. 377. 52.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Grants and donations 4042. 2387. 1655. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Equipment Maintenance 1325. 1211. 114. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bad debt expense 9882. 9882. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0292996
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0245641
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0584053
IRS990/TotalAssetsEOYAmt0891112
IRS990/TotalAssetsGrp/BOYAmt0584053
IRS990/TotalAssetsGrp/EOYAmt0891112
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0813602
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt053050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251781
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01648655
IRS990/TotalFunctionalExpensesGrp/TotalAmt01953486
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0262474
IRS990/TotalLiabilitiesEOYAmt0208804
IRS990/TotalLiabilitiesGrp/BOYAmt0262474
IRS990/TotalLiabilitiesGrp/EOYAmt0208804
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0321579
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0682308
IRS990/TotalProgramServiceExpensesAmt01648655
IRS990/TotalProgramServiceRevenueAmt01500008
IRS990/TotalReportableCompFromOrgAmt0261887
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01500613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02314215
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0584053
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0891112
IRS990/TravelGrp/FundraisingAmt01534
IRS990/TravelGrp/ManagementAndGeneralAmt015882
IRS990/TravelGrp/ProgramServicesAmt0138601
IRS990/TravelGrp/TotalAmt0156017
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028583
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0436667
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1051

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$891,112
Liabilities
$208,804
Net assets
$682,308
Revenue
$2,314,215
Expenses
$1,953,486
Net income
$360,729
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.98$2.31$4.40$4.37$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.66$1.52$2.14$3.74$4.46$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.54$2.88$4.95$3.17$1.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.67$1.09$3.72$3.25$0.46
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.41$0.71$2.41$2.49$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.23$0.93$2.34$2.09$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.21$0.68$2.31$1.95$0.36
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.26$0.32$1.78$1.96$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.36$0.50$1.67$1.58$0.09
2015Summary only. Only limited summary data is available for this year.$0.73$0.32$0.41$0.94$0.91$0.03
2014Summary only. Only limited summary data is available for this year.$0.72$0.34$0.38$0.89$0.97$0.08
2013Summary only. Only limited summary data is available for this year.$0.67$0.21$0.46$0.96$0.85$0.11
2012Summary only. Only limited summary data is available for this year.$0.80$0.44$0.36$1.00$0.76$0.24
2011Summary only. Only limited summary data is available for this year.$0.24$0.12$0.12$0.60$0.58$0.03