Civic Intelligence

Companion Community Development Alternatives Inc.

990 • Fiscal year 2023 • EIN 35-1854592

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 15, 2024

5055 W 15th StreetIndianapolis, IN 46224

(317) 503-5852

Siviq Scores

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

Liabilities / Assets

79th percentile

0.08x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

22nd percentile

-17%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$49,500

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

10th percentile

-53%

Faster asset growth than 10% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-8.1%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$32,746

Down $36,837 (-53%) from 2022

Net Assets

Down

$29,964

Down $38,225 (-56%) from 2022

Liabilities

Up

$2,782

Up $1,388 (+100%) from 2022

Revenue

Down

$230,284

Down $20,195 (-8.1%) from 2022

Expenses

Up

$268,509

Up $50,818 (+23%) from 2022

Net Income

Down

-$38,225

Down $71,013 (-217%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$32,746
Liabilities$2,782
Net Assets$29,964

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$230,284
Expenses$268,509
Net Income-$38,225
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$230,284
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
Cash and Non-Interest-Bearing Accounts$69,583$32,746▼ $36,837
Total Assets$69,583$32,746▼ $36,837
Liabilities
Accounts Payable and Accrued Expenses$1,394$2,782▲ $1,388
Total Liabilities$1,394$2,782▲ $1,388
Net Assets / Fund Balance
Net Assets With Donor Restrictions$67,688$17,539▼ $50,149
Net Assets Without Donor Restrictions$501$12,425▲ $11,924
Total Net Assets Fund Balance$68,189$29,964▼ $38,225
Total Liabilities and Net Assets / Fund Balance$69,583$32,746▼ $36,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James MulhollandExecutive DiFT$49,500$49,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$102,176
Program Service Revenue
$101,780
Investment Income
$89
Other Revenue
$26,239
All Other Contributions
$102,176
Change in Net Assets
$-38,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$131,557
Salaries, Compensation, and Employee Benefits$91,805
Other Expenses$45,147
Total Fundraising Expense$1,048
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$131,557--$131,557
Current Officers, Directors, Trustees, and Key Employees$18,810$30,690-$49,500
Other Salaries and Wages$31,344--$31,344
Payroll Taxes$4,046$6,581-$10,627
Office Expenses$2,086$7,729-$9,815
Travel-$1,698-$1,698
Other Expenses$27,098$2,141$1,048$1,048
Other Employee Benefits$127$207-$334
Fees for Services Accounting-$300-$300
All Other Expenses-$77-$77
Total Functional Expenses$215,068$52,393$1,048$268,509
International Activity

International Summary

Employees
4
Spending
$131,557

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
NicaraguaProgram ServicesWater, Education, Et-2$77,102
El SalvadorProgram ServicesWater, Education, Et-2$54,455
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,239
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$26,239$26,239-$26,239
Total Events$26,239$26,239-$26,239
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 9

Mandy brookins plainfield, in

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
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Mulholland
Formed
1992
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
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/ProgSrvcAccomActy2Grp/RevenueAmt046280
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER EXPENSES RELATED TO THE STATED MISSION OF COMPANION COMMUNITY DEVELOPMENT ALTERNATIVES, INC.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt070875
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0113491
IRS990/PYInvestmentIncomeAmt019
IRS990/PYOtherExpensesAmt016727
IRS990/PYOtherRevenueAmt021228
IRS990/PYProgramServiceRevenueAmt0158357
IRS990/PYRevenuesLessExpensesAmt032788
IRS990/PYSalariesCompEmpBnftPaidAmt087473
IRS990/PYTotalExpensesAmt0217691
IRS990/PYTotalRevenueAmt0250479
IRS990/ReconcilationRevenueExpnssAmt0-38225
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt055500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0102176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt078487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt063066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt050804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0365408
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0150
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0715417
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt026239
IRS990ScheduleA/OtherIncome170Grp/TotalAmt026239
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93260
IRS990ScheduleA/PublicSupportTotal170Amt0365408
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0102176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt070875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt078487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt063066
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt050804
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0365408
IRS990ScheduleA/TotalSupportAmt0391797
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/RegionTotalExpendituresAmt054455
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt177102
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/CashGrantAmt066593
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt17959
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt220000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt37180
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt412000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt512725
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt4WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt5WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0WATER PROJECTS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1EDUCATION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2EDUCATION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3PUBLIC HEALTH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt4TRANSPORTATION
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt5LEGAL DEFENSE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc1FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc2FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc3FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc4FMV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc5FMV
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt04
IRS990ScheduleF/SubtotalSpentAmt0131557
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EL SALVADOR 54,455 0 NICARAGUA 77,102 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt04
IRS990ScheduleF/TotalSpentAmt0131557
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026239
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026239
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/ExplanationTxt3MANDY BROOKINS PLAINFIELD, IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD REVIEWS POLICY ANNUALLY AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST TO DETERMINE AND REVIEW EACH CASE INDIVIDUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD REVIEWS COMPENSATION OF EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOARD REVIEWS KEY EMPLOYEES COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DOCUMENTS 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 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 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

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