2024-10-17T14:35:31-07:00 2023-12-31 271375413 BWK Rogers PC 431 South 7th Street Suite 2424 Minneapolis MN 55415 990 2023-01-01 237044533 COOPERATIVE DEVELOPMENT FOUNDATION COOP 2023835440 1775 I Street NW Suite 800 Washington DC 20006 Mary Griffin Executive Director 2023835440 2024-10-17 1 1 Melissa J Baraibar P02464922 6123325446 2024-10-03 2023 2024-10-15 13:58:12Z Mary Griffin 1775 I Street NW Suite 800 Washington DC 20006 3107778 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 3237586 1299776 11182 17293 201407 476223 -47747 -51397 3402428 1741895 806643 1453014 0 0 316856 374259 0 0 94317 705011 998339 1828510 2825612 1573918 -1083717 11289391 11173928 852782 1062000 10436609 10111928 To promote and develop cooperatives to improve economic opportunities for all. 0 0 1339006 1336506 0 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: 1) 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. 553303 113530 17293 2) Development - CDF provides cooperative development projects for which we provide programmatic and/or financial support, particularly in the worker cooperative and food sectors. 552388 2978 0 3) 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 2444697 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 19 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 AL AR AZ CA CT FL GA IN KS KY MA MD ME MI MN MS NC ND NH NJ NM 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 188940 14070 Kirstie E Boyette Associate Director 40 0 X 0 113025 14674 Deborah Trocha Director 1 0 X 0 0 0 Cornelius Blanding Director 1 0 X 0 0 0 Linda Tank Director 1 0 X 0 0 0 John Holdsclaw IV Director 1 0 X 0 0 0 Larry Blanchard Director 1 0 X 0 0 0 Devin Fuhrman Director 1 0 X 0 0 0 Judy Ziewacz Director 1 0 X 0 0 0 Adria Powell Director 1 0 X 0 0 0 Rich Larochelle Chair 1 0 X X 0 0 0 Christina Jennings Treasurer/Secretary 1 0 X X 0 0 0 0 301965 28744 0 0 1 0 0 0 0 293410 0 340243 666123 0 1299776 Registration Fees 900099 6015 6015 0 0 COOP loan interest 900099 11278 11278 0 0 0 0 0 0 17293 322445 0 0 322445 0 0 0 0 0 0 0 0 0 0 1426764 0 1272986 0 153778 0 153778 0 0 153778 41500 293410 92897 -51397 0 -51397 0 1741895 17293 0 424826 1453014 1453014 107500 83171 13055 11274 164607 58602 56881 49124 102152 49547 28227 24378 62662 62662 29150 29150 267516 237099 30417 39045 1430 32766 4849 14923 4477 5969 4477 338338 318728 19610 716 215 286 215 7575 7575 Government Grants - Contractual 238414 238414 0 0 2825612 2444697 286598 94317 2836294 537804 513093 161908 188315 59440 322409 326832 46487 20545 6627 6209 1134 418 7921159 9522481 5000 11289391 11173928 91177 109163 368786 877773 392819 75064 0 852782 1062000 X 4544520 3646847 5892089 6465081 10436609 10111928 11289391 11173928 -1083717 759036 0 0 0 0 X 0 1 X 1 0 X 1020241 704503 1014095 3237586 1299776 7276201 1020241 704503 1014095 3237586 1299776 7276201 2148102 5128099 282894 205650 231753 204228 322445 1246970 8523171 47971 0.60167 0.6941 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 8584 0 1291481 0 1382819 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 6209 418 0 0 0 0 418 0 0 X 2523178 759036 0 0 0 759036 1764142 29150 -51397 -22247 1741895 2847859 0 0 0 51397 51397 2796462 29150 0 29150 2825612 Schedule D, Part V, Line 4 The Foundation's endowment fund is restricted to support specific 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, 2023 and 2022, 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 264086 222586 41500 0 0 0 0 0 80612 Co-op 5K Race 70824 70824 0 0 0 0 0 0 12285 0 334910 293410 41500 0 0 0 0 0 92897 92897 -51397 1 University of Wisconsin Foundation 1848 University Avenue Madison WI 53726 390743975 501c3 22000 Conference sponsorship and scholarship support Colmenar Consulting Cooperative 2526 Ritchie St Oakland CA 94605 852017232 10000 Multimedia guide to addressing confllict US Federation of Worker Co-ops 1315 Walnut St Suite 320 Philadelphia PA 19107 203778257 501c6 5500 Series of co-op clinics Northcountry Cooperative Foundation 2171 University Ave W Suite 300 Saint Paul MN 55114 411953515 501c3 37000 Support for limited equity housing cooperatives and Sponsorship of Common Ground conference Ralph K Morris Foundation 5775 Wayzata Blvd Suite 700 Minneapolis MN 55416 411981038 501c3 10000 Sponsorship of various cooperative education and leadership programs Cooperation Buffalo 228 Park Ave S Suite 65768 Buffalo NY 10003 202264584 501c3 7171 Co-op academy sponsorship Cooperacion Santa Ana 1505 E 17th St Ste117 Santa Ana CA 92705 872148510 501c3 7500 Marketing curriculum for Spanish speakers Nexus Community Partners 2314 University Ave West Saint Paul MN 55114 300658898 501c3 10000 North Star development program Federation of Southern Cooperative LAF 2769 Church Street East Point GA 30344 581026695 501c3 10000 Sponsorship of various rural ag events CASA of Oregon 20508 SW Roy Rogers RD No 155 Sherwood OR 97140 930977842 501c3 24500 Redevelopment of a ROC community after a fire South Dakota State University Foundation Mors a 200C Box 2201 Brookings SD 57006 466000364 501c3 350000 Expanding services for young, beginning, and small farmers on the Pine Ridge reservation American Indian College Fund 8333 Greenwood Blvd Denver CO 80221 521573446 501c3 300000 CoBank scholars program Langston University Foundation PO Box 725 Langston OK 73050 113815948 501c3 500000 CoBank scholars program NCBA CLUSA 1775 I Street NW 8th Floor Washington DC 20006 362007481 501c6 35000 Sponsorhip of Co-op IMPACT Conference and CEC 11 3 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 179935 0 9005 0 0 0 10806 0 3264 0 203010 0 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 Development 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. 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 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 National Cooperative Business Association o 374259 Per Agreement National Cooperative Business Association c 52955 Cash Value