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Nonprofiteer
← COOPERATIVE DEVELOPMENT FOUNDATION

Form 990 for tax year 2025

Filed by COOPERATIVE DEVELOPMENT FOUNDATION.

Totals

Total revenue
$4,648,973
Total expenses
$4,943,904
Contributions and grants received
$4,085,371
Grants paid
$3,386,825
Program service revenue
$17,251
Investment income
$565,832
Other revenue
-$19,481
Total assets, end of year
$12,927,391
Total liabilities, end of year
$1,558,487
Net assets or fund balances, end of year
$11,368,904
Program services expenses (Part IX)
$4,517,512
Management and general expenses
$364,311
Fundraising expenses
$62,081
Program service expenses (Part III)
$4,517,512

Program services were 91.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $216,364

  • 1e · Government grants (contributions)

    $374,799

  • 1f · All other contributions, gifts and grants

    $3,494,208

  • 2a · Program service revenue: Co-op Loan Interest

    total $9,051 · related or exempt $9,051

  • 2b · Program service revenue: Fees for Service

    total $8,200 · related or exempt $8,200

  • 3 · Investment income

    total $332,416 · excluded $332,416

  • 7a · Gross sales of assets other than inventory

    securities $233,416

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $233,416

  • 7d · Net gain or loss

    total $233,416 · excluded $233,416

  • 8a · Fundraising events: gross income

    $52,861

  • 8a · Fundraising events: contributions included on line 1c

    $216,364

  • 8b · Fundraising events: direct expenses

    $72,413

  • 8c · Net income from fundraising events

    total -$19,552 · excluded -$19,552

  • 11d · All other revenue

    total $71 · excluded $71

  • 11e · Other revenue, total

    $71

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,386,825 · program services $3,386,825

  • 5 · Compensation of officers, directors and key employees

    total $128,121 · program services $73,029 · management and general $39,718 · fundraising $15,374

  • 7 · Other salaries and wages

    total $244,705 · program services $170,150 · management and general $59,171 · fundraising $15,384

  • 8 · Pension plan contributions

    total $16,836 · program services $11,706 · management and general $4,071 · fundraising $1,059

  • 9 · Other employee benefits

    total $73,557 · program services $51,145 · management and general $17,787 · fundraising $4,625

  • 10 · Payroll taxes

    total $32,406 · program services $21,410 · management and general $8,447 · fundraising $2,549

  • 11b · Fees: legal

    total $2,050 · management and general $2,050

  • 11c · Fees: accounting

    total $97,245 · management and general $97,245

  • 11g · Fees: other

    total $194,736 · program services $133,145 · management and general $55,298 · fundraising $6,293

  • 12 · Advertising and promotion

    total $897 · management and general $897

  • 13 · Office expenses

    total $44,824 · program services $2,306 · management and general $41,133 · fundraising $1,385

  • 16 · Occupancy

    total $15,406 · program services $4,622 · management and general $6,162 · fundraising $4,622

  • 17 · Travel

    total $299,774 · program services $263,292 · management and general $25,692 · fundraising $10,790

  • 23 · Insurance

    total $6,560 · management and general $6,560

  • 24a · Other expenses: Government Grants - Con

    total $399,882 · program services $399,882

  • 24e · All other expenses

    total $80 · management and general $80

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,335,200 · end of year $1,444,050

  • 2 · Savings and temporary cash investments

    beginning of year $500,000 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $414,951 · end of year $832,847

  • 4 · Accounts receivable

    beginning of year $0

  • 7 · Other notes and loans receivable

    beginning of year $331,167 · end of year $333,400

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,138 · end of year $9,097

  • 10a · Land, buildings and equipment: cost or other basis

    $6,627

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,627

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $8,921,690 · end of year $10,300,632

  • 13 · Investments: program-related

    beginning of year $5,000 · end of year $5,000

  • 15 · Other assets

    beginning of year $0 · end of year $2,365

  • 17 · Accounts payable and accrued expenses

    beginning of year $144,204 · end of year $908,217

  • 18 · Grants payable

    beginning of year $552,310 · end of year $532,320

  • 19 · Deferred revenue

    beginning of year $22,098 · end of year $117,950

  • 27 · Net assets without donor restrictions

    beginning of year $3,765,374 · end of year $4,147,270

  • 28 · Net assets with donor restrictions

    beginning of year $7,048,160 · end of year $7,221,634

Mission and programs · 2025

Mission

CDF builds the capacity of the cooperative business community to solve societal challenges, reinforce democratic decision-making, and improve economic opportunities for all.

  • National Co-op Support System - CDF strengthens and aligns co-op support organizations - such as researchers, funders, and developers - to ensure cooperatives can access actionable knowledge, patient capital, and high quality education and technical assistance.

    Expenses $2,576,409 · Grants $2,576,409 · Revenue $9,051

  • Cross-Sector Outreach & Leadership Development - CDF engages and builds the capacity of new cooperators, including young people and people in adjacent movements, and offer cross-sector training and leadership development.

    Expenses $1,564,359 · Grants $810,416 · Revenue $8,200

  • Place-Based Demonstration - Through local demonstrations, CDF learns what it takes to create robust and connected cooperative economies, and we spread the resulting models to other communities.

    Expenses $376,744

As filed on the 2025 return.

Listed in Part VII

  • Richard Larochelle

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Deborah Trocha

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michelle Schry

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Devin Fuhrman

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • John Holdsclaw IV

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Larry Blanchard

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Adria Powell

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Christina Jennings

    Board Treasurer (through 9/30)

    Total calculated
    $0
    Hours/week
    1

  • Holly Jo Sparks

    Board Treasurer (beginning 10/1)

    Total calculated
    $0
    Hours/week
    1

  • Julie Bosland

    Executive Director

    Total calculated
    $210,159
    From this org
    $0
    From related orgs
    $153,479
    Other
    $56,680
    Hours/week
    24 + 16 related

    Schedule J breakdown matched by us

    Base
    $0 + $153,479 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $10,559 related
    Nontaxable benefits
    $0 + $46,121 related
    Filer's total
    $0 + $210,159 related

  • Kirstie Boyette

    Deputy Director

    Total calculated
    $169,100
    From this org
    $0
    From related orgs
    $123,494
    Other
    $45,606
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $120,419 related
    Bonus
    $0 + $3,075 related
    Other
    $0
    Deferred
    $0 + $8,496 related
    Nontaxable benefits
    $0 + $37,110 related
    Filer's total
    $0 + $169,100 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
To determine the ED salary, CDF conducts a periodic Executive Compensation Study (last one was in 2023 by CBIZ), which is then approved by the board. The written employment agreement is based on these factors as well as taking into consideration the budget.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
16 July 2026
IRS schema version
2025v4.2
Source object
202631979349300303

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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