Cooperative Development Institute INC

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Develop and train cooperatives to create and sustain democratically owned, Cooperative enterprises and networks in the northeast that grow a prosperous and equitable economy.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 13 volunteers and 42 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $307K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$182K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $84K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$720K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.8M
+54% vs prior year
Spent
$6.4M
To programs
86%
Net assets
$2.7M
By yearFY2020–FY2025
Revenue
$6.8M
FY2025▲ +54%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$3.7M
FY2022$5.0M
FY2023$3.7M
FY2024$4.4M
FY2025$6.8M
Expenses
$6.4M
FY2025▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.5M
FY2021$3.3M
FY2022$3.2M
FY2023$4.5M
FY2024$4.4M
FY2025$6.4M
Net assets
$2.7M
FY2025▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$706K
FY2021$1.1M
FY2022$2.9M
FY2023$2.1M
FY2024$2.3M
FY2025$2.7M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $5.5M Management & general 14% · $922K Fundraising 0% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

15 people listed on the 990; $182K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$94,972Pt VII · Sec A
Finance Director
$87,158Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Chair & Clerk
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chair (as of 06/25)
$0Pt VII · Sec A

Pamela Zagorski’s $95K as Executive Director is at the 17th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2021
Pamela Zagorski$94,972$37,383—
Alyson Frederick$87,158$18,291—
Nomi Giszpenc——$69,835
Christina Jones——$10,511

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cooperative Development Institute INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Develops and trains cooperatives to empower communities.

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3 programs · $4.2M · in their own filed words · FY2024
01

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.

$2.2Mprogram expense
02

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…

$1.0Mprogram expense
03

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.

$981Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$84K
Grants paid · 1 grant · $54K · 2024–2024
Unitemized GrantFY2024$53,500

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $1.9M federal money spent
Economic Development Initiative, Community Project Funding, and Miscellaneous GrantsDepartment of Housing and Urban Development · ALN 14.251 · Direct$774K
Water and Waste Technical Assistance and Training GrantsDepartment of Agriculture · ALN 10.761 · Direct$323K
Rural Cooperative Development GrantsDepartment of Agriculture · ALN 10.771 · Direct$204K
Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and RanchersDepartment of Agriculture · ALN 10.443 · Direct$184K
Socially-Disadvantaged Groups GrantDepartment of Agriculture · ALN 10.871 · Direct$163K

Plus 6 smaller programs.

The auditor reported 10 findings: a material weakness in money controls.

Year ending Jun 2024 · $1.1M federal money spent
Water and Waste Technical Assistance and Training GrantsDepartment of Agriculture · ALN 10.761 · Direct$344K
Rural Cooperative Development GrantsDepartment of Agriculture · ALN 10.771 · Direct$222K
Socially-Disadvantaged Groups GrantDepartment of Agriculture · ALN 10.871 · Direct$168K
Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and RanchersDepartment of Agriculture · ALN 10.443 · Direct$146K
Rural Community Development InitiativeDepartment of Agriculture · ALN 10.446 · Direct$110K

Plus 3 smaller programs.

The auditor reported: a material weakness in money controls.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.8M
Ln 12
Gifts and grantsLn 1h$4.3M
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$260K
Money outPt IX
$6.4M
Ln 25
Programscol B$5.5M
Managementcol C$922K
Fundraisingcol D$4K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$3.4M
LiabilitiesLn 26$720K
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.3M
Government grantsLn 1e$2.4M
Fees for servicesLn 2g$2.2M
Investment incomeLn 3$30K
Other incomeLn 4–11$260K
Total revenueLn 12$6.8M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$2.4M
Total assetsLn 16$3.4M
LiabilitiesLn 26$720K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 542
VolunteersI 613
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.6M$2.4M
Total assetsLn 16$3.3M$3.4M
LiabilitiesLn 26$976K$720K
Net assetsLn 32$2.3M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$54K$54K
Pay of current officers, directors and key staffLn 5$226K$182K$45K
Other salaries and wagesLn 7$2.4M$1.9M$475K
Pension plan contributionsLn 8$44K$36K$9K
Other employee benefitsLn 9$419K$336K$83K
Payroll taxesLn 10$208K$167K$41K
Legal feesLn 11b$43K$43K
Accounting feesLn 11c$49K$49K
Other fees for servicesLn 11g$2.4M$2.2M$158K
Advertising and promotionLn 12$17K$14K$3K
Office expensesLn 13$45K$37K$8K
OccupancyLn 16$119K$98K$21K
TravelLn 17$206K$171K$35K
Conferences, conventions and meetingsLn 19$8K$6K$1K
InterestLn 20$4K$3K$659
InsuranceLn 23$21K$17K$4K
Other expenses (24a–d)Ln 24$193K$160K$34K
All other expensesLn 24e$9K$4K$4K
Total functional expensesLn 25$6.4M$5.5M$922K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 14, 2026 $6.8M$6.4M$349K$2.7M 990 PDF
FY2024Filed with the IRS May 15, 2025 $4.4M$4.4M$34K$2.3M 990 PDF
FY2023Filed with the IRS Jul 21, 2024 $3.7M$4.5M−$717K$2.1M 990 PDF
FY2022Filed with the IRS May 12, 2023 $5.0M$3.2M$1.8M$2.9M 990 PDF
FY2021Filed with the IRS May 10, 2022 $3.7M$3.3M$463K$1.1M 990 PDF
FY2020Filed with the IRS Feb 6, 2021 $2.4M$2.5M−$71K$706K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $6,771,830 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,874,984$4,254,966
I-9 Program service revenuePrior year $1,515,001$2,226,107
I-10 Investment incomePrior year $10,633$30,319
I-11 Other revenuePrior year $4,369$260,438
I-12 Total revenuePrior year $4,404,987$6,771,830
I-13 Grants and similar amounts paidPrior year $0$53,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,529,757$3,301,196
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,841,322$3,068,478
I-18 Total expensesPrior year $4,371,079$6,423,174
I-19 Revenue less expensesPrior year $33,908$348,656
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,771,830 across 7 lines filed
Lines not itemized here account for $50 of total revenue; see the IRS return.
VIII-1e Government grants$2,407,649
VIII-1f All other contributions, gifts and grants$1,847,317
VIII-1h Total contributions, gifts and grants$4,254,966
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,226,107$2,226,107
VIII-3 Investment incomeExcluded from tax $30,319$30,319
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $170,752 · Excluded from tax $89,636$260,388
VIII-12 Total revenueRelated to mission $2,396,909 · Unrelated business $0 · Excluded from tax $119,955$6,771,830
Part IX · Statement of functional expenses $6,423,174 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $53,500$53,500
IX-5 Pay of current officers, directors and key staffPrograms $181,698 · Management $44,802$226,500
IX-7 Other salaries and wagesPrograms $1,928,248 · Management $475,387$2,403,635
IX-8 Pension plan contributionsPrograms $35,522 · Management $8,758$44,280
IX-9 Other employee benefitsPrograms $335,834 · Management $82,796$418,630
IX-10 Payroll taxesPrograms $166,983 · Management $41,168$208,151
IX-11b Legal feesPrograms $42,834$42,834
IX-11c Accounting feesPrograms $48,758$48,758
IX-11g Other fees for servicesPrograms $2,196,916 · Management $157,798$2,354,714
IX-12 Advertising and promotionPrograms $14,130 · Management $3,041$17,171
IX-13 Office expensesPrograms $37,190 · Management $8,116$45,306
IX-16 OccupancyPrograms $98,185 · Management $21,131$119,316
IX-17 TravelPrograms $171,471 · Management $34,857$206,328
IX-19 Conferences, conventions and meetingsPrograms $6,362 · Management $1,369$7,731
IX-20 InterestPrograms $3,064 · Management $659$3,723
IX-23 InsurancePrograms $17,129 · Management $3,686$20,815
IX-24 Other expenses (24a–d)Programs $159,539 · Management $33,702$193,241
IX-24e All other expensesManagement $4,338 · Fundraising $4,203$8,541
IX-25 Total functional expensesPrograms $5,497,363 · Management $921,608 · Fundraising $4,203$6,423,174
Part X · Balance sheet $3,381,190 assets, 12 lines filed
Asset lines not itemized here account for $118,869; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $2,635,252$1,268,914
X-2 Savings and temporary cash investments$1,173,344
X-4 Accounts receivableStart of year $515,511$748,572
X-9 Prepaid expenses and deferred chargesStart of year $17,596$71,491
X-16 Total assetsStart of year $3,288,571$3,381,190
X-17 Accounts payable and accrued expensesStart of year $306,978$536,738
X-19 Deferred revenueStart of year $529,922$48,093
X-26 Total liabilitiesStart of year $975,801$719,764
X-27 Net assets without donor restrictionsStart of year $1,645,920$1,994,576
X-28 Net assets with donor restrictionsStart of year $666,850$666,850
X-32 Total net assets or fund balancesStart of year $2,312,770$2,661,426
X-33 Total liabilities and net assetsStart of year $3,288,571$3,381,190
Part XI · Reconciliation of net assets $2,661,426 net assets at year end
XI-1 Total revenue$6,771,830
XI-2 Total expenses$6,423,174
XI-3 Revenue less expenses$348,656
XI-4 Net assets at start of year$2,312,770
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,661,426

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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