Civic Intelligence

Companion Community Development

EIN 35-1854592 • 501(c)3 • Indianapolis, IN

Profile

Support democratic, community based social and economic programs in central america with a focus on projects in water and sanitation, public health, and eduction. Build relationships between north americans and central americans through cultural immersion and service learning experiences.

5055 W 15th StreetIndianapolis, IN 46224

www.cocoda.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

93%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$89,069

Up $56,323 (+172%) from 2023

Liabilities

Up

$4,132

Up $1,350 (+49%) from 2023

Net Assets

Up

$84,937

Up $54,973 (+183%) from 2023

Revenue

Up

$262,203

Up $31,919 (+14%) from 2023

Expenses

Down

$207,230

Down $61,279 (-23%) from 2023

Net Income

Up

$54,973

Up $93,198 (+244%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2017: $80,679Liabilities 2017: $1,370Net Assets 2017: $79,3092017Assets 2018: $79,599Liabilities 2018: $2,464Net Assets 2018: $77,1352018Assets 2019: $38,344Liabilities 2019: $1,799Net Assets 2019: $36,5452019Assets 2020: $35,547Liabilities 2020: $16,376Net Assets 2020: $19,1712020Assets 2021: $36,042Liabilities 2021: $641Net Assets 2021: $35,4012021Assets 2022: $69,583Liabilities 2022: $1,394Net Assets 2022: $68,1892022Assets 2023: $32,746Liabilities 2023: $2,782Net Assets 2023: $29,9642023Assets 2024: $89,069Liabilities 2024: $4,132Net Assets 2024: $84,9372024

Highlighted filing

2024

Assets$89,069
Liabilities$4,132
Net Assets$84,937

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2017: $199,343Expenses 2017: $203,665Net Income 2017: -$4,3222017Revenue 2018: $179,002Expenses 2018: $181,176Net Income 2018: -$2,1742018Revenue 2019: $291,894Expenses 2019: $332,484Net Income 2019: -$40,5902019Revenue 2020: $210,126Expenses 2020: $227,500Net Income 2020: -$17,3742020Revenue 2021: $180,153Expenses 2021: $163,923Net Income 2021: $16,2302021Revenue 2022: $250,479Expenses 2022: $217,691Net Income 2022: $32,7882022Revenue 2023: $230,284Expenses 2023: $268,509Net Income 2023: -$38,2252023Revenue 2024: $262,203Expenses 2024: $207,230Net Income 2024: $54,9732024

Highlighted filing

2024

Revenue$262,203
Expenses$207,230
Net Income$54,973

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 31, 2024
Return Version
2023v6.0
Gross Receipts
$262,203
Mission and Program Overview

Mission

Support democratic, community based social and economic programs in central america with a focus on projects in water and sanitation, public health, and eduction. Build relationships between north americans and central americans through cultural immersion and service learning experiences.

Support democratic, community based social and economic initiatives in central america with a focus on water and sanitation, public health and education initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$55,770-
Cash and Non-Interest-Bearing Accounts$32,746$33,299▲ $553
Total Assets$32,746$89,069▲ $56,323
Liabilities
Accounts Payable and Accrued Expenses$2,782$4,132▲ $1,350
Total Liabilities$2,782$4,132▲ $1,350
Net Assets / Fund Balance
Net Assets With Donor Restrictions$17,539$48,135▲ $30,596
Net Assets Without Donor Restrictions$12,425$36,802▲ $24,377
Total Net Assets Fund Balance$29,964$84,937▲ $54,973
Total Liabilities and Net Assets / Fund Balance$32,746$89,069▲ $56,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James MulhollandExecutive DiFT$55,567$55,567

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$115,610
Program Service Revenue
$124,576
Investment Income
$773
Other Revenue
$21,244
All Other Contributions
$115,610
Change in Net Assets
$54,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,129
Grants and Similar Amounts Paid$49,640
Other Expenses$45,461
Total Fundraising Expense$137
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,115$34,452-$55,567
Foreign Grants$49,640--$49,640
Other Salaries and Wages$38,482--$38,482
Payroll Taxes$6,639$10,801-$17,440
Office Expenses$4,436$7,217-$11,653
Travel-$1,901-$1,901
Other Expenses$25,103$867-$867
Other Employee Benefits$244$396-$640
Fees for Services Accounting-$300-$300
All Other Expenses--$137$137
Total Functional Expenses$145,659$61,434$137$207,230
International Activity

International Summary

Employees
4
Spending
$46,515

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
El SalvadorProgram ServicesWater, Education, Et-2$29,615
NicaraguaProgram ServicesWater, Education, Et-2$16,900
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,244
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$21,244$21,244-$21,244
Total Events$21,244$21,244-$21,244
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board reviews 990 before submission.

Form 990, Page 6, Part VI, Line 12C

Board reviews policy annually and discloses any potential conflicts of interest to determine and review each case individually.

Form 990, Page 6, Part VI, Line 15A

Board reviews compensation of executive director annually.

Form 990, Page 6, Part VI, Line 15B

Board reviews key employees compensation annually.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Companion Community Development
EIN
35-1854592
Phone
3175035852
Address
5055 W 15TH STREET, INDIANAPOLIS, IN 46224
Doing Business As
Cocoda

Signing Officer

Name
James Mulholland
Title
Executive Director
Phone
3175035852
Signed
2024-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Mulholland
Formed
1992
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
75

Preparer

Firm
Shahbaz Carothers & Company Pa
Address
2102 N ELM ST SUITE A, GREENSBORO, NC 27408
Preparer
Philip Carothers
Phone
3365741438
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Support democratic, community based social and economic programs in central america with a focus on projects in water and sanitation, public health, and eduction. Build relationships between north americans and central americans through cultural immersion and service learning experiences.

Form 990, Page 2, Part III, Line 4D

All other expenses related to the stated mission of companion community development alternatives, inc.

Form 990, Part V, Line 4B

EL SALVADOR, NICARAGUA

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

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IRS990/RevenueAmt044385
IRS990/SavingsAndTempCashInvstGrp/EOYAmt055770
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 26,239
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0115610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0102176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt070875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt078487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt063066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0430214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0773
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0892
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0607253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt021244
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt026239
IRS990ScheduleA/OtherIncome170Grp/TotalAmt047483
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79650
IRS990ScheduleA/PublicSupportPY170Pct00.93260
IRS990ScheduleA/PublicSupportTotal170Amt0381218
IRS990ScheduleA/SubstantialContributorsTotAmt048996
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0115610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0102176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt070875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt078487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt063066
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0430214
IRS990ScheduleA/TotalSupportAmt0478589
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt12
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt029615
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt116900
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EL SALVADOR
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1NICARAGUA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0WATER, EDUCATION, ET
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1WATER, EDUCATION, ET
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt012375
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt122900
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0EDUCATION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1EDUCATION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc1FMV
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt04
IRS990ScheduleF/SubtotalSpentAmt046515
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EL SALVADOR 29,615 0 NICARAGUA 16,900 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt04
IRS990ScheduleF/TotalSpentAmt046515
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021244
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021244
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021244
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORT DEMOCRATIC, COMMUNITY BASED SOCIAL AND ECONOMIC PROGRAMS IN CENTRAL AMERICA WITH A FOCUS ON PROJECTS IN WATER AND SANITATION, PUBLIC HEALTH, AND EDUCTION. BUILD RELATIONSHIPS BETWEEN NORTH AMERICANS AND CENTRAL AMERICANS THROUGH CULTURAL IMMERSION AND SERVICE LEARNING EXPERIENCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OTHER EXPENSES RELATED TO THE STATED MISSION OF COMPANION COMMUNITY DEVELOPMENT ALTERNATIVES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EL SALVADOR, NICARAGUA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS POLICY ANNUALLY AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST TO DETERMINE AND REVIEW EACH CASE INDIVIDUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD REVIEWS COMPENSATION OF EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD REVIEWS KEY EMPLOYEES COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART V, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032746
IRS990/TotalAssetsEOYAmt089069
IRS990/TotalAssetsGrp/BOYAmt032746
IRS990/TotalAssetsGrp/EOYAmt089069
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0115610
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0137
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02782
IRS990/TotalLiabilitiesEOYAmt04132
IRS990/TotalLiabilitiesGrp/BOYAmt02782
IRS990/TotalLiabilitiesGrp/EOYAmt04132
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029964
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt084937
IRS990/TotalProgramServiceExpensesAmt0145659
IRS990/TotalProgramServiceRevenueAmt0124576
IRS990/TotalReportableCompFromOrgAmt055567
IRS990/TotalRevenueGrp/ExclusionAmt022017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124576
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0262203
IRS990/TotalVolunteersCnt075

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