Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
EIN 47-4926106 • 501(c)3 • Williamsburg, MA
Profile
We develop educational programming for consumers, chocolate professionals, specialty retailers and foodservice professionals. We conduct research and disseminate information on fine cacao and chocolate origin, processing, production, quality and ethics. We build community by creating opportunities forknowledge sharing and mutual understanding throughout the cacao-chocolate supply chain.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$23,903
Down $19,116 (-44%) from 2023
Liabilities
Up$103,378
Up $1,721 (+1.7%) from 2023
Net Assets
Down-$79,475
Down $20,837 (-36%) from 2023
Revenue
Down$115,323
Down $21,951 (-16%) from 2023
Expenses
Up$136,160
Up $36,108 (+36%) from 2023
Net Income
Down-$20,837
Down $58,059 (-156%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
We develop educational programming for consumers, chocolate professionals, specialty retailers, and foodservice professionals. We conduct research and disseminate information on fine cacao and chocolate origin, processing, production, quality, and ethics. We build community by creating opportunities for knowledge sharing and mutual understanding throughout the cacao-chocolate supply chain.
We develop educational programming for consumers, chocolate professionals, specialty retailers and foodservice professionals. We conduct research and disseminate information on fine cacao and chocolate origin, processing, production, quality and ethics. We build community by creating opportunities forknowledge sharing and mutual understanding throughout the cacao-chocolate supply chain.
| Description | Grants | Expenses |
|---|---|---|
| FCCI PROVIDES RIGOROUS TRAINING IN CACAO SAMPLING AND CALIBRATION FOR PROFESSIONALS WHO SEEK TO CONSISTENTLY AND ACCURATELY EVALUATE CACAO QUALITY WORLDWIDE. OUR GOAL IN THIS TRAINING IS TO CREATE A COMMON LANGUAGE AND COMMUNICATION TOOL FOR CACAO QUALITY, GIVING ALL SUPPLY CHAIN STAKEHOLDERS A MORE ACCESSIBLE, OBJECTIVE WAY OF PROVIDING FEEDBACK TO ONE ANOTHER. OUR CURRICULUM WAS DESIGNED FOLLOWING SIGNIFICANT RESEARCH WITH CACAO PRODUCERS, CHOCOLATE PROFESSIONALS AND SCHOLARLY EXPERTS. THE COURSE IS SUITABLE FOR CACAO PRODUCERS, QUALITY MANAGERS, TECHNICAL ADVISORS, IMPORTERS, EXPORTERS, CHOCOLATE MAKERS, MANUFACTURERS, CHOCOLATIERS AND RETAIL PROFESSIONALS. THE COURSE TEACHES PARTICIPANTS HOW TO EVALUATE CACAO AND CHOCOLATE USING A VARIETY OF TRADITIONAL TECHNIQUES, WHILE FOCUSING ON FCCI'S INNOVATIVE CACAO SAMPLING PROTOCOL. THE FCCI PROTOCOL IS UNIQUE DUE TO ITS SIMPLICITY, REPEATABILITY AND ACCESSIBILITY, OPENING PARTICIPATION IN QUALITY CONVERSATIONS TO ALL SUPPLY CHAIN STAKEHOLDERS IN AN UNPRECEDENTED MANNER. IT THEREFORE SERVES AS A CRITICAL COMPLEMENT TO TRADITIONAL CHOCOLATE LIQUOR AND FINISHED CHOCOLATE SAMPLING PROTOCOLS USED IN MANY CHOCOLATE COMPANIES. FCCI IS COLLECTING DATA FEEDBACK FROM PARTICIPANTS THROUGHOUT THE CACAO-CHOCOLATE SUPPLY CHAIN TO FURTHER REFINE ITS CACAO EVALUATION SYSTEM. NUMBER OF PERSONS BENEFITED THE CACAO GRADER INTENSIVE CLASS HAS BEEN TAUGHT DIRECTLY TO 75 STUDENTS TO DATE. ADDITIONALLY, FCCI TEAM MEMBERS AND COLLABORATORS HAVE LED SHORTER FORM WORKSHOPS ON THE CACAO SAMPLING PROTOCOL IN AT LEAST 23 COUNTRIES: AUSTRALIA, BELIZE, BOLIVIA, BRAZIL, CANADA, COLOMBIA, COSTA RICA, DOMINICAN REPUBLIC, ECUADOR, ESTONIA, FRANCE, GRENADA, GUATEMALA, HONDURAS, JAPAN, MEXICO, NICARAGUA, PERU, SOLOMON ISLANDS, UNITED KINGDOM, UNITED STATES (INCLUDING HAWAII), VANUATU AND VENEZUELA. AS A RESULT, THE FCCI CACAO SAMPLING PROTOCOL IS NOW BEING USED BY COOPERATIVES, ESTATES, PRIVATE FERMENTARIES, EXPORTERS, IMPORTERS, CHOCOLATE MAKERS AND OTHER PROFESSIONALS IN EACH OF THESE COUNTRIES. | - | $132,609 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CARLA MARTIN | President | FT | $8,337 | - | $8,337 |
| KATHRYN SAMPECK | Secretary | PT | $0 | - | - |
| MICHAEL ODIJIE | Vice Preside | PT | $0 | - | - |
| ADAM MCGEE | Treasurer | PT | $0 | - | - |
| MARLON AC-PANGAN | Director | PT | $0 | - | - |
| AMANDA BERLAN | Director | PT | $0 | - | - |
| MEGAN ELIAS | Director | PT | $0 | - | - |
“Expenses sales & marketing 1,024 travel 41,772 conference 3,435 interest 230 insurance 3,551 payment fees 490 contract labor 21,500 dues & subscriptions 833 annual report 31 bank fees 680 software expenses 2,914 meals 1,095 parking 1,203 payroll service fees 196 miscellaneous 49 research services 17,415 supplies 2,839 total 99,257”
“2,465 2,465 less accumulated amortization 1,313 1,477 collection 0 14,235 total 1,152 15,223”
“Credit card liability 1,277 2,998 loans from officers 100,380 100,380”
“We develop educational programming for consumers, chocolate professionals, specialty retailers and foodservice professionals. We conduct research and disseminate information on fine cacao and chocolate origin, processing, production, quality and ethics. We build community by creating opportunities forknowledge sharing and mutual understanding throughout the cacao-chocolate supply chain.”
“Fcci provides rigorous training in cacao sampling and calibration for professionals who seek to consistently and accurately evaluate cacao quality worldwide. Our goal in this training is to create a common language and communication tool for cacao quality, giving all supply chain stakeholders a more accessible, objective way of providing feedback to one another. Our curriculum was designed following significant research with cacao producers, chocolate professionals and scholarly experts. The course is suitable for cacao producers, quality managers, technical advisors, importers, exporters, chocolate makers, manufacturers, chocolatiers and retail professionals. The course teaches participants how to evaluate cacao and chocolate using a variety of traditional techniques, while focusing on fcci's innovative cacao sampling protocol. The fcci protocol is unique due to its simplicity, repeatability and accessibility, opening participation in quality conversations to all supply chain stakeholders in an unprecedented manner. It therefore serves as a critical complement to traditional chocolate liquor and finished chocolate sampling protocols used in many chocolate companies. Fcci is collecting data feedback from participants throughout the cacao-chocolate supply chain to further refine its cacao evaluation system. Number of persons benefited the cacao grader intensive class has been taught directly to 75 students to date. Additionally, fcci team members and collaborators have led shorter form workshops on the cacao sampling protocol in at least 23 countries: australia, belize, bolivia, brazil, canada, colombia, costa rica, dominican republic, ecuador, estonia, france, grenada, guatemala, honduras, japan, mexico, nicaragua, peru, solomon islands, united kingdom, united states (including hawaii), vanuatu and venezuela. As a result, the fcci cacao sampling protocol is now being used by cooperatives, estates, private fermentaries, exporters, importers, chocolate makers and other professionals in each of these countries.”
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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| IRS990EZ/PrimaryExemptPurposeTxt | 0 | WE DEVELOP EDUCATIONAL PROGRAMMING FOR CONSUMERS, CHOCOLATE PROFESSIONALS, SPECIALTY RETAILERS AND FOODSERVICE PROFESSIONALS. WE CONDUCT RESEARCH AND DISSEMINATE INFORMATION ON FINE CACAO AND CHOCOLATE ORIGIN, PROCESSING, PRODUCTION, QUALITY AND ETHICS. WE BUILD COMMUNITY BY CREATING OPPORTUNITIES FORKNOWLEDGE SHARING AND MUTUAL UNDERSTANDING THROUGHOUT THE CACAO-CHOCOLATE SUPPLY CHAIN. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FCCI PROVIDES RIGOROUS TRAINING IN CACAO SAMPLING AND CALIBRATION FOR PROFESSIONALS WHO SEEK TO CONSISTENTLY AND ACCURATELY EVALUATE CACAO QUALITY WORLDWIDE. OUR GOAL IN THIS TRAINING IS TO CREATE A COMMON LANGUAGE AND COMMUNICATION TOOL FOR CACAO QUALITY, GIVING ALL SUPPLY CHAIN STAKEHOLDERS A MORE ACCESSIBLE, OBJECTIVE WAY OF PROVIDING FEEDBACK TO ONE ANOTHER. OUR CURRICULUM WAS DESIGNED FOLLOWING SIGNIFICANT RESEARCH WITH CACAO PRODUCERS, CHOCOLATE PROFESSIONALS AND SCHOLARLY EXPERTS. THE COURSE IS SUITABLE FOR CACAO PRODUCERS, QUALITY MANAGERS, TECHNICAL ADVISORS, IMPORTERS, EXPORTERS, CHOCOLATE MAKERS, MANUFACTURERS, CHOCOLATIERS AND RETAIL PROFESSIONALS. THE COURSE TEACHES PARTICIPANTS HOW TO EVALUATE CACAO AND CHOCOLATE USING A VARIETY OF TRADITIONAL TECHNIQUES, WHILE FOCUSING ON FCCI'S INNOVATIVE CACAO SAMPLING PROTOCOL. THE FCCI PROTOCOL IS UNIQUE DUE TO ITS SIMPLICITY, REPEATABILITY AND ACCESSIBILITY, OPENING PARTICIPATION IN QUALITY CONVERSATIONS TO ALL SUPPLY CHAIN STAKEHOLDERS IN AN UNPRECEDENTED MANNER. IT THEREFORE SERVES AS A CRITICAL COMPLEMENT TO TRADITIONAL CHOCOLATE LIQUOR AND FINISHED CHOCOLATE SAMPLING PROTOCOLS USED IN MANY CHOCOLATE COMPANIES. FCCI IS COLLECTING DATA FEEDBACK FROM PARTICIPANTS THROUGHOUT THE CACAO-CHOCOLATE SUPPLY CHAIN TO FURTHER REFINE ITS CACAO EVALUATION SYSTEM. NUMBER OF PERSONS BENEFITED THE CACAO GRADER INTENSIVE CLASS HAS BEEN TAUGHT DIRECTLY TO 75 STUDENTS TO DATE. ADDITIONALLY, FCCI TEAM MEMBERS AND COLLABORATORS HAVE LED SHORTER FORM WORKSHOPS ON THE CACAO SAMPLING PROTOCOL IN AT LEAST 23 COUNTRIES: AUSTRALIA, BELIZE, BOLIVIA, BRAZIL, CANADA, COLOMBIA, COSTA RICA, DOMINICAN REPUBLIC, ECUADOR, ESTONIA, FRANCE, GRENADA, GUATEMALA, HONDURAS, JAPAN, MEXICO, NICARAGUA, PERU, SOLOMON ISLANDS, UNITED KINGDOM, UNITED STATES (INCLUDING HAWAII), VANUATU AND VENEZUELA. AS A RESULT, THE FCCI CACAO SAMPLING PROTOCOL IS NOW BEING USED BY COOPERATIVES, ESTATES, PRIVATE FERMENTARIES, EXPORTERS, IMPORTERS, CHOCOLATE MAKERS AND OTHER PROFESSIONALS IN EACH OF THESE COUNTRIES. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES SALES & MARKETING 1,024 TRAVEL 41,772 CONFERENCE 3,435 INTEREST 230 INSURANCE 3,551 PAYMENT FEES 490 CONTRACT LABOR 21,500 DUES & SUBSCRIPTIONS 833 ANNUAL REPORT 31 BANK FEES 680 SOFTWARE EXPENSES 2,914 MEALS 1,095 PARKING 1,203 PAYROLL SERVICE FEES 196 MISCELLANEOUS 49 RESEARCH SERVICES 17,415 SUPPLIES 2,839 TOTAL 99,257 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 2,465 2,465 LESS ACCUMULATED AMORTIZATION 1,313 1,477 COLLECTION 0 14,235 TOTAL 1,152 15,223 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CREDIT CARD LIABILITY 1,277 2,998 LOANS FROM OFFICERS 100,380 100,380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WE DEVELOP EDUCATIONAL PROGRAMMING FOR CONSUMERS, CHOCOLATE PROFESSIONALS, SPECIALTY RETAILERS AND FOODSERVICE PROFESSIONALS. WE CONDUCT RESEARCH AND DISSEMINATE INFORMATION ON FINE CACAO AND CHOCOLATE ORIGIN, PROCESSING, PRODUCTION, QUALITY AND ETHICS. WE BUILD COMMUNITY BY CREATING OPPORTUNITIES FORKNOWLEDGE SHARING AND MUTUAL UNDERSTANDING THROUGHOUT THE CACAO-CHOCOLATE SUPPLY CHAIN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FCCI PROVIDES RIGOROUS TRAINING IN CACAO SAMPLING AND CALIBRATION FOR PROFESSIONALS WHO SEEK TO CONSISTENTLY AND ACCURATELY EVALUATE CACAO QUALITY WORLDWIDE. OUR GOAL IN THIS TRAINING IS TO CREATE A COMMON LANGUAGE AND COMMUNICATION TOOL FOR CACAO QUALITY, GIVING ALL SUPPLY CHAIN STAKEHOLDERS A MORE ACCESSIBLE, OBJECTIVE WAY OF PROVIDING FEEDBACK TO ONE ANOTHER. OUR CURRICULUM WAS DESIGNED FOLLOWING SIGNIFICANT RESEARCH WITH CACAO PRODUCERS, CHOCOLATE PROFESSIONALS AND SCHOLARLY EXPERTS. THE COURSE IS SUITABLE FOR CACAO PRODUCERS, QUALITY MANAGERS, TECHNICAL ADVISORS, IMPORTERS, EXPORTERS, CHOCOLATE MAKERS, MANUFACTURERS, CHOCOLATIERS AND RETAIL PROFESSIONALS. THE COURSE TEACHES PARTICIPANTS HOW TO EVALUATE CACAO AND CHOCOLATE USING A VARIETY OF TRADITIONAL TECHNIQUES, WHILE FOCUSING ON FCCI'S INNOVATIVE CACAO SAMPLING PROTOCOL. THE FCCI PROTOCOL IS UNIQUE DUE TO ITS SIMPLICITY, REPEATABILITY AND ACCESSIBILITY, OPENING PARTICIPATION IN QUALITY CONVERSATIONS TO ALL SUPPLY CHAIN STAKEHOLDERS IN AN UNPRECEDENTED MANNER. IT THEREFORE SERVES AS A CRITICAL COMPLEMENT TO TRADITIONAL CHOCOLATE LIQUOR AND FINISHED CHOCOLATE SAMPLING PROTOCOLS USED IN MANY CHOCOLATE COMPANIES. FCCI IS COLLECTING DATA FEEDBACK FROM PARTICIPANTS THROUGHOUT THE CACAO-CHOCOLATE SUPPLY CHAIN TO FURTHER REFINE ITS CACAO EVALUATION SYSTEM. NUMBER OF PERSONS BENEFITED THE CACAO GRADER INTENSIVE CLASS HAS BEEN TAUGHT DIRECTLY TO 75 STUDENTS TO DATE. ADDITIONALLY, FCCI TEAM MEMBERS AND COLLABORATORS HAVE LED SHORTER FORM WORKSHOPS ON THE CACAO SAMPLING PROTOCOL IN AT LEAST 23 COUNTRIES: AUSTRALIA, BELIZE, BOLIVIA, BRAZIL, CANADA, COLOMBIA, COSTA RICA, DOMINICAN REPUBLIC, ECUADOR, ESTONIA, FRANCE, GRENADA, GUATEMALA, HONDURAS, JAPAN, MEXICO, NICARAGUA, PERU, SOLOMON ISLANDS, UNITED KINGDOM, UNITED STATES (INCLUDING HAWAII), VANUATU AND VENEZUELA. AS A RESULT, THE FCCI CACAO SAMPLING PROTOCOL IS NOW BEING USED BY COOPERATIVES, ESTATES, PRIVATE FERMENTARIES, EXPORTERS, IMPORTERS, CHOCOLATE MAKERS AND OTHER PROFESSIONALS IN EACH OF THESE COUNTRIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CARLA MARTIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FINE CACAO AND CHOCOLATE INSTITUTE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FINE |
| ReturnHeader/Filer/EIN | 0 | 474926106 |
| ReturnHeader/Filer/PhoneNum | 0 | 6177211695 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3 JUDD LANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WILLIAMSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01096 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 320344584 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RUANE & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 105 CENTRAL STREET SUITE 1200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STONEHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02180 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7816430090 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | THOMAS M RUANE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-02-14T10:10:18-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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