Civic Intelligence

Madison Community Cooperative

990 • Fiscal year 2019 • EIN 39-1134828

Jun 01, 2018 to May 31, 2019 • Filed on Feb 25, 2020

Organization ProfileWWW.MADISONCOMMUNITY.COOP
1202 Williamson St No 106Madison, WI 53703-4830

(608) 251-2667

Siviq Scores

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

Liabilities / Assets

77th percentile

0.40x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

1.08x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

5.2%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

37th percentile

$3,988

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

64th percentile

8.5%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$3,680,999

Up $289,786 (+8.5%) from 2018

Net Assets

Up

$2,214,749

Up $70,484 (+3.3%) from 2018

Liabilities

Up

$1,466,250

Up $219,302 (+18%) from 2018

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin55th percentile

Revenue

Up

$1,356,166

Up $168,563 (+14%) from 2018

Expenses

Up

$1,285,682

Up $101,704 (+8.6%) from 2018

Net Income

Up

$70,484

Up $66,859 (+1844%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,389,985Liabilities 2010: $1,567,689Net Assets 2010: $822,2962010Assets 2011: $2,390,695Liabilities 2011: $1,509,219Net Assets 2011: $881,4762011Assets 2012: $2,889,874Liabilities 2012: $1,457,772Net Assets 2012: $1,432,1022012Assets 2013: $2,865,222Liabilities 2013: $1,378,200Net Assets 2013: $1,487,0222013Assets 2014: $3,229,994Liabilities 2014: $1,359,559Net Assets 2014: $1,870,4352014Assets 2015: $3,209,381Liabilities 2015: $1,313,296Net Assets 2015: $1,896,0852015Assets 2016: $3,306,975Liabilities 2016: $1,280,127Net Assets 2016: $2,026,8482016Assets 2017: $3,440,677Liabilities 2017: $1,276,258Net Assets 2017: $2,164,4192017Assets 2018: $3,391,213Liabilities 2018: $1,246,948Net Assets 2018: $2,144,2652018Assets 2019: $3,680,999Liabilities 2019: $1,466,250Net Assets 2019: $2,214,7492019Assets 2020: $3,684,363Liabilities 2020: $1,439,695Net Assets 2020: $2,244,6682020Assets 2021: $4,314,440Liabilities 2021: $1,293,304Net Assets 2021: $3,021,1362021Assets 2022: $4,314,477Liabilities 2022: $1,175,386Net Assets 2022: $3,139,0912022Assets 2023: $4,210,319Liabilities 2023: $1,189,548Net Assets 2023: $3,020,7712023Assets 2024: $4,416,833Liabilities 2024: $1,355,330Net Assets 2024: $3,061,5032024Assets 2025: $4,399,691Liabilities 2025: $1,272,396Net Assets 2025: $3,127,2952025

Highlighted filing

2019

Assets$3,680,999
Liabilities$1,466,250
Net Assets$2,214,749
Open 2019 Filing

Operations Trend

Revenue Growth68th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $795,3382010Revenue 2011: $847,626Expenses 2011: $788,446Net Income 2011: $59,1802011Expenses 2012: $772,2172012Revenue 2013: $889,294Expenses 2013: $834,374Net Income 2013: $54,9202013Revenue 2014: $1,047,089Expenses 2014: $856,388Net Income 2014: $190,7012014Revenue 2015: $918,696Expenses 2015: $893,046Net Income 2015: $25,6502015Revenue 2016: $963,693Expenses 2016: $832,930Net Income 2016: $130,7632016Revenue 2017: $1,215,247Expenses 2017: $1,070,389Net Income 2017: $144,8582017Revenue 2018: $1,187,603Expenses 2018: $1,183,978Net Income 2018: $3,6252018Revenue 2019: $1,356,166Expenses 2019: $1,285,682Net Income 2019: $70,4842019Revenue 2020: $1,323,633Expenses 2020: $1,289,717Net Income 2020: $33,9162020Revenue 2021: $2,157,572Expenses 2021: $1,371,060Net Income 2021: $786,5122021Revenue 2022: $1,420,997Expenses 2022: $1,303,042Net Income 2022: $117,9552022Revenue 2023: $1,224,116Expenses 2023: $1,342,436Net Income 2023: -$118,3202023Revenue 2024: $1,585,216Expenses 2024: $1,539,838Net Income 2024: $45,3782024Revenue 2025: $1,529,994Expenses 2025: $1,464,202Net Income 2025: $65,7922025

Highlighted filing

2019

Revenue$1,356,166
Expenses$1,285,682
Net Income$70,484
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 25, 2020
Return Version
2018v3.1
Gross Receipts
$1,361,535
Mission and Program Overview

Mission

Madison community cooperative's mission is to improve the madison community by providing low cost, not-for-profit cooperative housing for very low to moderate income people and to be inclusive of underrepresented and marginalized groups of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,562,654$3,049,635▲ $486,981
Savings and Temporary Cash Investments$164,065$316,597▲ $152,532
Cash and Non-Interest-Bearing Accounts$590,944$216,365▼ $374,579
Accounts Receivable$7,992$38,346▲ $30,354
Other Notes and Loans Receivable, Net$29,357$30,253▲ $896
Prepaid Expenses and Deferred Charges$27,853$21,355▼ $6,498
Total Assets$3,391,213$3,680,999▲ $289,786
Other Assets Total$8,348$8,448▲ $100
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,151,981$1,388,432▲ $236,451
Other Liabilities$39,484$44,709▲ $5,225
Accounts Payable and Accrued Expenses$44,198$30,456▼ $13,742
Deferred Revenue$11,285$2,653▼ $8,632
Total Liabilities$1,246,948$1,466,250▲ $219,302
Net Assets / Fund Balance
Unrestricted Net Assets$2,136,765$2,214,749▲ $77,984
Temporarily Rstr Net Assets$7,500$0▼ $7,500
Total Net Assets Fund Balance$2,144,265$2,214,749▲ $70,484
Total Liabilities and Net Assets / Fund Balance$3,391,213$3,680,999▲ $289,786

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,641,896$1,847,214$4,489,110
Land$394,751-$394,751
Equipment$12,988$115,974$128,962
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristin StopenMaintenance OfficerPT$3,988$3,988
Noell ReadingPresidentPT$3,745$3,745
Alessandra GaglioTreasurerPT$2,995$2,995
Beverly LewisPresidentPT$2,750$2,750
Jacqueline SchmittMembership OfficerPT$2,675$2,675
Cameron BrenMaintenance OfficerPT$2,625$2,625
Steven VigMembership OfficerPT$2,625$2,625
Benjamin BishopTreasurerPT$2,313$2,313
Jackson FroilandEducation OfficerPT$2,118$2,118
Madeline BratzliEducation OfficerPT$2,118$2,118
Samantha LinkEducation OfficerPT$1,313$1,313
Kristi ParsonsTreasurerPT$820$820
Shaun MedlockMaintenance OfficerPT$820$820
Shaun PettsMembership OfficerPT$820$820

Board Members and Trustees

NameTitle
Dave PerezPresident
Anna MullenDirector
Auden KrauskaDirector
Claire LewandowskiDirector
Cynthia HsiehDirector
Delaney GobsterDirector
Fred KolyszkoDirector
Gina KimDirector
Gwen KellyDirector
Jackson Aleman SoteloDirector
Jane HanDirector
Kevin JonesDirector
Malu Machuca RoseDirector
Minda HogsethDirector
Noah BalgooyenDirector
Olivia DavisonDirector
Olivia WilliamsDirector
Paisley KochDirector
Rachel PellerDirector
Reid KurkerewiczDirector
Sam ClaytonDirector
Sid EdwardsDirector
Staci StrawDirector
Tiago RibeiroDirector
Zawadi CarrollDirector
Fletcher KurtzMaintenance Officer
Brel Hutton-okpalaekeMembership Officer
Lilah MyhreMembership Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,271,486
Investment Income
$-4,218
Other Revenue
$88,898
Change in Net Assets
$70,484

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,361,535
Revenue Not Reported on Financial Statements
$-5,369
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-5,369
Total Revenue per Audited Statements
$1,361,535
Total Revenue per Form 990
$1,356,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,135,365
Salaries, Compensation, and Employee Benefits$142,817
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$297,873$4,402-$302,275
Depreciation Depletion$129,849--$129,849
Other Salaries and Wages$82,868$9,208-$92,076
Insurance$37,320$18,382-$55,702
Fees for Services Accounting-$53,118-$53,118
Current Officers, Directors, Trustees, and Key Employees$23,383$8,182-$31,565
Other Employee Benefits$10,559$1,174-$11,733
All Other Expenses$7,389$3,641-$11,030
Fees for Services Legal-$10,538-$10,538
Grants to Domestic Orgs$7,500--$7,500
Payroll Taxes$4,978$553-$5,531
Office Expenses$3,188$1,811-$4,999
Information Technology$3,313$1,632-$4,945
Other Expenses$16,234$4,772-$4,772
Pension Plan Contributions$1,721$191-$1,912
Total Functional Expenses$1,168,078$117,604$0$1,285,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,291,051
Expenses per Audited Statements$1,285,682
Total Expenses per Form 990$1,285,682
Expenses Not Reported on Form 990$5,369
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$44,709
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All residents of the eleven cooperative houses are members of madison community cooperative.”

Form 990, Part VI, Section A, Line 7A

“The members of madison community cooperative have the right to elect the members of the governing body. The members of the governing body are elected on an annual basis and as vacancies arise.”

Form 990, Part VI, Section A, Line 7B

“The members of madison community cooperative have the right to approve the organization's annual budget and significant decisions of the governing body such as the purchase and sale of real estate.”

Form 990, Part VI, Section B, Line 11B

“The prepared form 990 is reviewed by the finance coordinator before the return is filed with the irs.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Madison Community Cooperative
EIN
39-1134828
Phone
6082512667
Address
1202 WILLIAMSON ST NO 106, MADISON, WI 53703-4830

Signing Officer

Name
Robin Kodosky
Title
Treasurer
Phone
6082512667
Signed
2020-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Kodosky
Formed
1968
Legal Domicile
Wi
Voting Board Members
21
Independent Board Members
15
Employees
20
Volunteers
250

Preparer

Firm
Wegner Cpas Llp
Address
2110 LUANN LN, MADISON, WI 53713-3074
Preparer
Bruce Mayer CPA
Phone
6082744020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on disposal of assets -5,369.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on disposal of assets 5,369.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4MAINTENANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EDUCATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBERSHIP OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MAINTENANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EDUCATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11EDUCATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MAINTENANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBERSHIP OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBERSHIP OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBERSHIP OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBERSHIP OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt39DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt40DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt41DIRECTOR
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,680,999
Liabilities
$1,466,250
Net assets
$2,214,749
Revenue
$1,356,166
Expenses
$1,285,682
Net income
$70,484
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.40$1.27$3.13$1.53$1.46$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$1.36$3.06$1.59$1.54$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$1.19$3.02$1.22$1.34$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$1.18$3.14$1.42$1.30$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$1.29$3.02$2.16$1.37$0.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$1.44$2.24$1.32$1.29$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.68$1.47$2.21$1.36$1.29$0.07
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.39$1.25$2.14$1.19$1.18$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$1.28$2.16$1.22$1.07$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$1.28$2.03$0.96$0.83$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.21$1.31$1.90$0.92$0.89$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.23$1.36$1.87$1.05$0.86$0.19
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$1.38$1.49$0.89$0.83$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$1.46$1.43$0.77
2011Summary only. Only limited summary data is available for this year.$2.39$1.51$0.88$0.85$0.79$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$1.57$0.82$0.80