Nonprofit · EIN 04-3241596
COOPERATIVE DEVELOPMENT INSTITUTE
Tax-exempt · NORTHAMPTON, MA 01061
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $6,771,830 | $6,423,174 | $348,656 | $3,381,190 | $719,764 | $2,661,426 |
| June 30, 2024 | 990 | $4,404,987 | $4,371,079 | $33,908 | $3,288,571 | $975,801 | $2,312,770 |
| June 30, 2023 | 990 | $3,738,343 | $4,455,490 | -$717,147 | $3,663,324 | $1,519,462 | $2,143,862 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $4,254,966
- of which government grants
- $2,407,649
- Program service revenue
- $2,226,107
- Investment income
- $30,319
- Other revenue
- $260,438
Expenses
- Grants and similar amounts paid
- $53,500
- Compensation of officers, directors and key employees
- $226,500
- Other salaries and wages
- $2,403,635
- Salaries, compensation and benefits (total)
- $3,301,196
- Professional fundraising fees
- $0
- Legal fees
- $42,834
- Accounting fees
- $48,758
- Occupancy
- $119,316
- Travel
- $206,328
- Program services (functional)
- $5,497,363
- Management and general (functional)
- $921,608
- Fundraising (functional)
- $4,203
Balance sheet and other
- Total assets, start of year
- $3,288,571
- Total assets, end of year
- $3,381,190
- Total liabilities, end of year
- $719,764
- Net assets, end of year
- $2,661,426
- Net assets without donor restrictions
- $1,994,576
- Net assets with donor restrictions
- $666,850
- Gross receipts
- $6,771,830
- Employees
- 42
- Volunteers
- 13
- Year formed
- 1994
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ALYSON FREDERICK | FINANCE DIRECTOR Officer | 40 | $87,158 | $19,730 |
| PAMELA ZAGORSKI | EXECUTIVE DIRECTOR Officer | 40 | $94,972 | $10,422 |
| DEBORAH WINIEWICZ | CHAIR (AS OF 06/25) Trustee or director, Officer | 2 | $0 | $0 |
| CAROLYN EDSELL-VETTER | CHAIR (UNTIL 06/25), DIRECTOR Trustee or director, Officer | 2 | $0 | $0 |
| MATTHEW LEWIS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| CARLOS TEUSCHER | VICE CHAIR & CLERK Trustee or director, Officer | 2 | $0 | $0 |
| CHRISTIAN CERVANTES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| GILLIAN O'FLAHERTY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PATRICK HARRIS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HEATHER HOLLAND | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRISTOPHER ILLUM | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOSEPH WENDOVER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HEINY MALDONADO | DIRECTOR (UNTIL 11/24) Trustee or director | 2 | $0 | $0 |
| NICK CLARK | DIRECTOR (UNTIL 11/24) Trustee or director | 2 | $0 | $0 |
| BRITTANY HENDERSON | DIRECTOR (UNTIL 08/24) Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAMELA ZAGORSKI | EXECUTIVE DIRECTOR Officer | 40 | $37,383 | $6,400 |
| ALYSON FREDERICK | FINANCE DIRECTOR Officer | 40 | $18,291 | $692 |
| CAROLYN EDSELL-VETTER | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MAGGIE COHN | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MATTHEW LEWIS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| CARLOS TEUSCHER | CLERK Trustee or director, Officer | 2 | $0 | $0 |
| HEINY MALDONADO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NICK CLARK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BRITTANY HENDERSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| GILLIAN O'FLAHERTY | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DeJongh Wells | Director Trustee or director | 2 | $0 |
| Carolyn Edsell-Vetter | Chair Trustee or director | 2 | $0 |
| Jo Lum | Director Trustee or director, Officer | 2 | $0 |
| Arthur Sabiti | Directorstaff representative Trustee or director, Officer | 2 | $0 |
| Heiny Maldonado | Director Trustee or director, Officer | 2 | $0 |
| Maria Femandes-Dominique | SecretaryTreasurer Trustee or director, Officer | 2 | $0 |
| Maggie Cohn | Director Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1051, NORTHAMPTON, MA 01061-1051
- In care of
- % NOEMI GISZPENC
- Principal officer (990 for 2024)
- MATTHEW LEWIS, PO BOX 1051, NORTHAMPTON, MA 01061
- Signed the 990
- MATTHEW LEWIS, TREASURER
- Phone
- (431) 665-1271
- Website
- HTTPS://CDI.COOP/
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
DEVELOP AND TRAIN COOPERATIVES TO CREATE AND SUSTAIN DEMOCRATICALLY OWNED, COOPERATIVE ENTERPRISES AND NETWORKS IN THE NORTHEAST THAT GROW A PROSPEROUS AND EQUITABLE ECONOMY.
Program accomplishments
- NEW ENGLAND RESIDENT-OWNED COMMUNITIES (NEROC):CDI'S NEROC PROGRAM HAS HELPED RESIDENTS OF 66 MANUFACTURED HOME COMMUNITIES ACROSS NEW ENGLAND RAISE MORE THAN $328 MILLION IN CAPITAL TO PURCHASE THEIR COMMUNITIES AND PERMANENTLY PRESERVED MORE THAN 6,634 UNITS OF AFFORDABLE HOUSING.MANUFACTURED HOMES ARE AN ESSENTIAL SOURCE OF AFFORDABLE HOUSING IN NEW ENGLAND. HOWEVER, THEY HAVE INCREASINGLY BEEN TARGETED BY INVESTORS AND PRIVATE EQUITY FIRMS WHO SEEK TO PURCHASE THE PARKS FOR A PROFIT. RESIDENTS IN THESE COMMUNITIES OWN THE HOMES BUT NOT THE LAND UNDERNEATH THEM, MAKING THEM VULNERABLE TO UNAFFORDABLE RENT-HIKES, MISMANAGEMENT, AND DETERIORATING INFRASTRUCTURE. CDI'S NEROC PROGRAM HELPS MANUFACTURED HOMEOWNERS COOPERATIVELY PURCHASE AND DEMOCRATICALLY MANAGE THEIR COMMUNITIES, GIVING RESIDENTS CONTROL OVER THEIR FUTURES AND PRESERVING THE QUALITY AND AFFORDABILITY OF HOMES IN OUR REGION.Expenses $2,158,331 · revenue $1,701,455
- BUSINESS OWNERSHIP SOLUTIONS (BOS):SINCE BOS WAS FOUNDED IN 2013, WE HAVE LED 35 BUSINESSES THROUGH TRANSITIONS TO EMPLOYEE-OWNED COOPERATIVES, CREATING OWNERSHIP OPPORTUNITIES FOR MORE THAN 600 WORKERS AND HELPING THEM SECURE MORE THAN $36 MILLION IN CAPITAL TO BUY THOSE BUSINESSES.IN DECEMBER 2025, CDI'S BOS PROGRAM WAS AWARDED A $900,000 GRANT FROM JP MORGAN CHASE TO HEAD UP A REGIONAL PARTNERSHIP THAT WILL EXPAND SERVICES AND AWARENESS OF EXIT PLANNING FOR BUSINESS OWNERS AND EMPLOYEE OWNERSHIP THROUGH A MASSACHUSETTS-FOCUSED FELLOWSHIP PROGRAM AND RESEARCH INITIATIVE.ACROSS THE U.S., A WAVE OF AGING BABY BOOMER BUSINESS OWNERS ARE PLANNING TO RETIRE IN THE NEXT FEW YEARS, BUT THEY DO NOT HAVE A PLAN AND DO NOT KNOW WHO TO TURN TO FOR HELP. THIS POSES A GREAT THREAT TO BUSINESS, JOB PRESERVATION, AND GROWTH IN OUR COMMUNITIES. IN NEW ENGLAND AND NY ALONE, AN ESTIMATED 200,000+ SMALL BUSINESSES HAVE OWNERS WHO ARE LOOKING TO RETIRE OR TRANSITION WITHIN THE NEXT FEW YEARS, BUT ONLY ABOUT 17% OF THEM HAVE A SUCCESSION PLAN. EMPLOYEE OWNERSHIP IS A PROVEN STRATEGY TO PRESERVE CRITICAL BUSINESSES AND JOBS AND PROVIDE WEALTH BUILDING OPPORTUNITIES FOR WORKERS. CDI'S BOS PROGRAM HELPS BUSINESS OWNERS AND THEIR EMPLOYEES EXECUTE CONVERSIONS TO EMPLOYEE OWNERSHIP AND PROVIDES PUBLIC EDUCATION TO HELP BUSINESSES UNDERSTAND THEIR OPTIONS TO AVOID THE LOSS OF BUSINESSES AND JOBS.Expenses $1,028,236 · revenue $236,590
- COOPERATIVE BUSINESS SERVICES (CBS):CBS HAS HELPED TO FORM 190 CO-OPS, REPRESENTING 914 NEW JOBS, AND HAS ASSISTED MORE THAN 221 EXISTING CO-OPS WITH GROWTH AND TRANSFORMATION PLANNING.CBS SUPPORTS COOPERATIVE STARTUPS AND ESTABLISHED COOPERATIVES MEET THEIR NEEDS THROUGH TECHNICAL ASSISTANCE AND TRAINING. OUR EXPERIENCED TECHNICAL ASSISTANTS GUIDE STARTUPS THROUGH THE PROCESS OF INCEPTION, DESIGN, AND LAUNCH. CBS IS INDUSTRY-AGNOSTIC WITH A FOCUS ON HIGH IMPACT AREAS SUCH AS AGRICULTURE, CHILDCARE, AND MANUFACTURING AS WELL AS HISTORICALLY UNDERSERVED RURAL COMMUNITIES. WE ALSO SUPPORT EXISTING CO-OPS TO REACH THEIR GROWTH AND RE-DEVELOPMENT GOALS.Expenses $980,554 · revenue $62,909
- WATER INFRASTRUCTURE SUPPORT PROGRAM (WISP):SINCE ITS INCEPTION IN MARCH 2023, WISP HAS HELPED 64 MANUFACTURED HOME COMMUNITIES OBTAIN $39.7 MILLION IN GRANT FUNDING AWARDED FOR NEW ENGLAND COMMUNITIES' INFRASTRUCTURE PROJECTS.IN 2025, WISP SUPPORTED THE COMPLETION OF FOUR INFRASTRUCTURE PROJECTS, INCLUDING THE REPLACEMENT OF AGING WATER, WASTEWATER, AND/OR SEWER SYSTEMS AFFECTING 315 NEW ENGLAND HOMES.WISP PROVIDES FREE TECHNICAL AND MANAGERIAL SUPPORT TO CONNECT ELIGIBLE MANUFACTURED HOME COMMUNITIES ACROSS NEW ENGLAND WITH AVAILABLE FUNDING SOURCES FOR INFRASTRUCTURE PROJECTS INCLUDING DRINKING WATER, SEPTIC, AND ELECTRICAL SYSTEMS IMPROVEMENTS. MANUFACTURED-HOME COMMUNITIES ARE AN ESSENTIAL SOURCE OF AFFORDABLE HOUSING FOR NEW ENGLAND. HOWEVER, THEIR INFRASTRUCTURE IS OFTEN AT THE END OF ITS USEFUL LIFESPAN AND MAJOR INVESTMENT IS NEEDED TO SUSTAIN THESE AFFORDABLE COMMUNITIES FOR THE LONG TERM.Expenses $546,357 · revenue $73,980
- IMMIGRANT SERVICESSINCE THE PROGRAM'S INCEPTION IN MAY 2023, IMMIGRANT SERVICES HAS EMPOWERED 54 COOPERATIVES FOUNDED BY NEW AMERICANS IN NEW YORK, RHODE ISLAND, CONNECTICUT, MASSACHUSETTS, AND MAINE, IMPACTING 390 INDIVIDUALS. CDI'S IMMIGRANT SERVICES PROGRAM HELPS GROUPS ESTABLISH NEW COOPERATIVES, FORTIFY EXISTING CO-OPS, AND FORGE VITAL ALLIANCES.IMMIGRANT SERVICES UNITES WITH OVER 95 REGIONAL ORGANIZATIONS, INCLUDING ECUMENICAL CHURCHES, UNIONS, AND WORKERS' CENTERS, CREATING A POWERFUL NETWORK OF COLLABORATION AND COORDINATION.Expenses $783,885
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-3241596
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $3,381,190
- Income (IRS master file)
- $6,771,830
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $6,771,830 | $6,423,174 | $3,381,190 | IRS |
| 990 | June 2024 | $4,404,987 | $4,371,079 | $3,288,571 | IRS |
| 990 | June 2023 | $3,738,343 | $4,455,490 | $3,663,324 | XML |
| 990 | June 2022 | $4,954,779 | $3,168,154 | $3,414,721 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3241596).
Questions about COOPERATIVE DEVELOPMENT INSTITUTE
- What is the EIN of COOPERATIVE DEVELOPMENT INSTITUTE?
- The employer identification number (EIN) of COOPERATIVE DEVELOPMENT INSTITUTE is 04-3241596.
- Is COOPERATIVE DEVELOPMENT INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to COOPERATIVE DEVELOPMENT INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COOPERATIVE DEVELOPMENT INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COOPERATIVE DEVELOPMENT INSTITUTE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COOPERATIVE DEVELOPMENT INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COOPERATIVE DEVELOPMENT INSTITUTE?
- The 990 for the year ended June 30, 2025 names MATTHEW LEWIS.
- Who are the officers and directors of COOPERATIVE DEVELOPMENT INSTITUTE?
- The 990 for the year ended June 30, 2025 lists 15 people; 2 received compensation from the organization, the highest $87,158 (ALYSON FREDERICK, FINANCE DIRECTOR).
- How much revenue does COOPERATIVE DEVELOPMENT INSTITUTE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $6,771,830, expenses of $6,423,174 and total assets of $3,381,190 at year end.
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All nonprofits in NORTHAMPTON · Massachusetts · Community improvement and capacity building