2025-07-24T10:55:49-07:00 2024-12-31 271375413 BWK Rogers PC 431 South 7th Street Suite 2424 Minneapolis MN 55415 990 2024-01-01 237044533 COOPERATIVE DEVELOPMENT FOUNDATION COOP 2023835440 1775 I Street NW Suite 800 Washington DC 20006 Julie Bosland Executive Director 2023835440 2025-07-24 1 1 Melissa J Baraibar P02464922 6123325446 2025-07-17 2024 2025-03-06 01:10:19Z Julie Bosland 1775 I Street NW Suite 800 Washington DC 20006 12620652 0 X www.cdf.coop X 1944 IL To promote and develop cooperatives to improve economic opportunities for all. 9 9 0 19 0 0 1299776 2024144 17293 23656 476223 496891 -51397 -39865 1741895 2504826 1453014 870870 0 0 374259 435038 0 12000 56603 998339 932502 2825612 2250410 -1083717 254416 11173928 11532146 1062000 718612 10111928 10813534 To promote and develop cooperatives to improve economic opportunities for all. 0 0 801456 340846 12367 Development - CDF provides cooperative development projects for which we provide programmatic and/or financial support, particularly in the worker cooperative and food sectors. 530024 530024 11289 Through its grants and loan funds as well as its unrestricted revenue, CDF makes grants and loans to cooperatives, cooperative development organizations, cooperative lenders, universities and groups organizing cooperatives. We work predominately in the following areas: Education and Research - We fund the development and distribution of cooperative education and research materials and programs historically underserved populations and communities; and the education and knowledge sharing of those interested in cooperatives, among various coop sectors, and for emerging cooperatives leaders. 482411 0 0 Awareness - Raising the awareness of cooperatives as an economic alternative both domestically and abroad, including the impact of cooperatives on healthy, sustainable and equitable communities. 0 0 0 1813891 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AK AL AR CA CO CT FL HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN VA WA WI WV X The Organization 2023835440 1775 I Street NW Suite 800 Washington DC 20006 Mary Griffin Executive Director 24 16 X 0 184497 13739 Kirstie E Boyette Associate Director 40 0 X 0 115269 14965 Deborah Trocha Board Member 1 0 X 0 0 0 Cornelius Blanding Board Member 1 X 0 0 0 Linda Tank Board Member 1 X 0 0 0 John Holdsclaw IV Board Member 1 X 0 0 0 Larry Blanchard Board Member 1 X 0 0 0 Devin Fuhrman Board Member 1 X 0 0 0 Adria Powell Board Member 1 X 0 0 0 Rich Larochelle Board Chair 1 X X 0 0 0 Christina Jennings Board Treasurer 1 X X 0 0 0 0 299766 28704 2 0 1 0 0 0 0 285914 0 374946 1363284 0 2024144 Registration Fees 900099 12367 12367 0 0 COOP loan interest 900099 11289 11289 0 0 0 0 0 0 23656 341311 0 0 341311 0 0 0 0 0 0 0 0 0 0 10134293 0 9978713 0 155580 0 155580 0 0 155580 97248 285914 137113 -39865 0 -39865 0 2504826 23656 0 457026 X 866620 866620 4250 4250 0 123086 79569 33741 9776 189603 91358 80286 17959 18761 10255 6842 1664 103588 56625 37775 9188 87791 87791 12000 12000 11189 11189 292958 250295 41663 1000 50994 4953 45662 379 15039 4512 6015 4512 225714 202387 23327 418 125 168 125 5457 5457 Government Grants - Contractual 242942 242942 0 0 0 2250410 1813891 379916 56603 537804 1335200 513093 500000 188315 414951 59440 0 0 0 0 0 326832 331167 0 0 20545 24138 6627 6627 418 0 9522481 8921690 5000 5000 11173928 11532146 109163 144204 877773 552310 75064 22098 0 0 1062000 718612 X 3646847 3765374 6465081 7048160 10111928 10813534 11173928 11532146 254416 447190 0 0 0 0 X 0 1 X 1 0 X 704503 1014095 3237586 1299776 2024144 8280104 0 0 0 0 704503 1014095 3237586 1299776 2024144 8280104 2880745 5399359 205650 231753 204228 322445 341311 1305387 0 0 0 0 9585491 65040 0.56328 0.60167 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 250000 0 423010 0 1133128 0 1 1 381151 0 0 0 0 0 381151 381151 0 0 0 0 0 381151 381151 0 0 0 0 0 381151 381151 0 0 0 0 0 381151 381151 0 0 0 0 0 381151 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6627 6627 0 0 0 0 0 0 0 0 X 2980692 447190 0 0 0 447190 2533502 11189 -39865 -28676 2504826 2279086 0 0 0 39865 39865 2239221 11189 0 11189 2250410 Schedule D, Part V, Line 4 The Foundations's endowment fund is restricted to support cooperative activities and to provide leadership training and other specified development activities. The Foundation intends to use the endowment fund for its restricted purposes. Schedule D, Part X, Line 2 CDF's activities are generally exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. Since CDF is exempt from federal and state income tax liability, no provision is made for current or deferred income tax expense. CDF is not a private foundation. Management has determined that CDF is not subject to unrelated business income tax. Management is not aware of any transactions that would impact CDF's tax-exempt status. CDF follows the guidance of the Accounting Standard Codification (ASC) 740, Accounting for Income Taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of positions taken or expected to be taken in a tax return. For the years ended December 31, 2024 and 2023, management of CDF is not aware of any material uncertain tax positions. All tax-exempt entities are subject to review and audit by federal, state and other applicable agencies. Such agencies may review the taxability of unrelated business income, or the qualification of the tax-exempt entity under the Internal Revenue Code and applicable state statutes. For federal tax purposes, the tax returns remain open for possible examination for a period of three years after the respective filing deadlines of those returns. Schedule D, Part XI, Line 4b Direct costs of fundraising events. Schedule D, Part XII, Line 2d Direct costs of fundraising events. Hall of Fame Ceremony 315717 218469 97248 0 0 0 0 0 122441 Co-op 5K Race 67445 67445 0 0 0 0 0 0 14672 0 383162 285914 97248 0 0 0 0 0 137113 137113 -39865 1 Austin Cooperative Business Foundation 3507 N Lamar Blvd PO 301928 Austin TX 78705 812782668 501c3 10000 Exploration of owning real estate for housing and business cooperatives Board of Regents of the Univeristy of Wisconsin System 21 N Park St Suite 6301 Madison WI 53715 396006492 government entity 5203 Transcreating cooperative education materials for Spanish speakers Columinate Community Foundation 846 North Stone Ave Tucson AZ 85705 933614121 501c3 26500 Cooperative economics series Cooperative Development Institute Inc PO Box 1051 Northampton MA 01061 043241596 501c3 11450 Immigrant cooperative bookkeeping training manual and event sponsorship Federation of Southern Cooperatives LAF 2769 Church Street East Point GA 30344 581026695 501c3 10000 Sponsorship of various rural agriculture events French Broad Trading Cooperative Inc 90 Biltmore Ave Asheville NC 28801 561207192 100000 Hurricane relief Hendersonville Community Co-op 60 South Charleston Lane Hendersonville NC 28792 561375643 15800 Hurricane relief Human Connections Fund 3400 Sumner Blvd Raleigh NC 27616 651261123 501c3 49900 Hurricane relief Indiana Cooperative Development Center 225 S East St Suite 252 Indianapolis IN 46202 611487004 501c3 7000 Sponsorship of Up & Coming Food Co-op Conferences Kansas State University Foundation 305 Waters Hall Manhattan KS 66506 237120898 501c3 240318 Support for the Arthur Capper Cooperative Center Keystone Development Center 1631 N Front St Harrisburg PA 17102 251832121 501c3 8200 SBDC curriculum development Langston University Foundation PO Box 725 Langston OK 73050 113815948 501c3 23712 Scholars Program focused on coaching and mentoring Naugatuck Valley Project Inc 16 Church Street Waterbury CT 06702 222726260 501c3 25000 0 Capacity building for housing cooperatives in the Naugatuck Valley NCBA CLUSA 1775 I Street NW 8th floor Washington DC 20006 362007481 501c6 35000 Sponsorship of Co-op IMPACT Conference and CEC North Dakota State University 1241 N University Drive Fargo ND 58102 237120898 501c3 144196 Support for the Quentin Burdick Center for Cooperatives Ralph K Morris Foundation 5775 Wayzata Blvd Suite 700 Minneapolis MN 55416 411981038 501c3 10000 Sponsorship of various cooperative education and leadership programs South Carolina Cooperatives Care Foundation 808 Knox Abbott Drive Cayce SC 29033 203563490 501c3 49900 Hurricane relief The Working World dba Seed Commons 228 Park Avenue South Suite 65768 New York NY 10003 202264584 501c3 9800 Advanced cooperator training and mutual aid program UHAB 120 Wall St 20th floor New York NY 10005 132902798 501c3 6000 Sponsorship of gala University of Wisconsin Foundation 1848 University Avenue Madison WI 53726 390743975 501c3 6861 Sponsorship of CCMA conference South Dakota State University Foundation 815 Medary Ave Brookings SD 57006 460273801 501c3 5623 Support for developing micro-agriculture and local foods programs on the Pine Ridge reservation 17 4 Schedule I, Part I, Line 2 CDF requests grant applications and budgets before expending funds and requests grant reports at the end of the grant period. 0 0 0 0 0 0 0 0 0 Mary Griffin Executive Director 0 165982 0 18515 0 0 0 11070 0 2669 0 198236 Form 990, Part VI, Section A, Line 6 The board members of the National Cooperative Business Association are the members of CDF. Form 990, Part VI, Section A, Line 7a The members of the Cooperative Develpment Foundation, which are the board of the National Cooperative Business Association, elect 5 of the allowed 9 directors of the Cooperative Development Foundation governing board. Form 990, Part VI, Section B, Line 11b The 990 is sent to the Board's audit committee for approval before it is filed. Form 990, Part VI, Section B, Line 12c The conflict of interest policy is completed annually. Form 990, Part VI, Section B, Line 15 Compensation of the Executive Director is initially based on senior management compensation at similarly sized non-profit organizations. Each year, the Board determines the amount of a raise, if any, based on the performance of the Executive Director and the amount the organization can afford. Form 990, Part VI, Section C, Line 19 Financial statements, governing documents, and the conflict of interest policy are available upon request. Condensed financial information is also included in the annual report and is available on the organization's website. Form 990, Part IX, Line 11g Human Resources $7,200, Honorariums and Stipends $35,922, Consultants $182,590, Photography $1,500, and IT Services $65,746. Form 990, Part IX, Line 24e Government Grants - Contractual National Cooperative Business Association 1775 I Street NW 8th Floor Washington DC 20006 362007481 Advance, promote and defend the cooperative business model DC 501(c)(6) N/A 0 0 1 1 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 National Cooperative Business Association c 51450 Cash Value National Cooperative Business Association o 435038 Per Agreement National Cooperative Business Association p 85812 Cash Value