Nonprofit · EIN 47-4120941
COCOA360 FUND
Tax-exempt · CAMBRIDGE, MA 02139
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $522,855 | $450,006 | $72,849 | $144,806 | $0 | $144,806 |
| December 31, 2024 | 990 | $376,267 | $442,134 | -$65,867 | $71,957 | $0 | $71,957 |
| December 31, 2023 | 990 | $421,819 | $302,548 | $119,271 | $137,824 | $0 | $137,824 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $522,855
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $367,128
- Compensation of officers, directors and key employees
- $26,719
- Salaries, compensation and benefits (total)
- $26,719
- Professional fundraising fees
- $0
- Accounting fees
- $687
- Occupancy
- $24,201
- Program services (functional)
- $380,286
- Management and general (functional)
- $7,500
- Fundraising (functional)
- $62,220
Balance sheet and other
- Total assets, start of year
- $71,957
- Total assets, end of year
- $144,806
- Total liabilities, end of year
- $0
- Net assets, end of year
- $144,806
- Net assets without donor restrictions
- $144,806
- Gross receipts
- $522,855
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2015
- State of legal domicile
- PA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shadrack Frimpong | Chief Executive Officer Officer, Key employee | 0 | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shadrack Frimpong | Chief Executive Officer Officer, Key employee | 0 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shadrack Frimpong | Chief Executive Officer Officer, Key employee | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 955 MASSACHUSETTS AVE STE 195, CAMBRIDGE, MA 02139-3180
- In care of
- % JERRY BOSROTSI
- Principal officer (990 for 2025)
- Jerry Bosrotsi, 955 MASSACHUSETTS AVE 195, CAMBRIDGE, MA 021393233
- Signed the 990
- Shadrack Osei Frimpong, C.E.O
- Phone
- (215) 253-5587
- Website
- www.cocoa360.org
Mission
To leverage existing community resources to fund improvements in education and health care build a self-sustaining development model that puts the underprivileged rural Cocoa Farmers in the drivers seat of development. Our pioneering model uses cocoa to transform community infrastructure and facilitate consistent access to education and health care. We hope to replicate this model to empower rural farming communities all over the world.
Program accomplishments
- The organization awarded a total of 367128 in grants to its local affiliate Cocoa360 Tarkwa Ghana to run its centre of Excellence campus - a girls School clinic and community library. In exchange of tuition-free education and subsidized healthcare services community members work on a community run cocoa farm.Expenses $380,286 · grants $367,128
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-4120941
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $144,806
- Income (IRS master file)
- $522,855
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $522,855 | $450,006 | $144,806 | IRS |
| 990 | December 2024 | $376,267 | $442,134 | $71,957 | IRS |
| 990 | December 2023 | $421,819 | $302,548 | $137,824 | XML |
| 990 | December 2022 | $229,424 | $225,059 | $18,553 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 47-4120941).
Questions about COCOA360 FUND
- What is the EIN of COCOA360 FUND?
- The employer identification number (EIN) of COCOA360 FUND is 47-4120941.
- Is COCOA360 FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to COCOA360 FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COCOA360 FUND 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 COCOA360 FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COCOA360 FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COCOA360 FUND?
- The 990 for the year ended December 31, 2025 names Jerry Bosrotsi.
- Who are the officers and directors of COCOA360 FUND?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does COCOA360 FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $522,855, expenses of $450,006 and total assets of $144,806 at year end.
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