EVERGREEN COOPERATIVE CORPORATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- EVERGREEN COOPERATIVE CORPORATION (EIN 45-2743815)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-12
- IRS object ID
- 202103199349326460
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-12T15:43:28-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203740641 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bertemes Johnson & Company | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2648 Medina Rd | AddressLine1Txt |
| City | Medina | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452743815 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVERGREEN COOPERATIVE CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EVER | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 540 EAST 105TH STREET | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John McMicken | PersonNm |
| Person Title | Chief Executive | PersonTitleTxt |
| Phone | 2162981182 | PhoneNum |
| Signature | 2021-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | John | PersonFirstNm |
| Person Last | McMicken | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Will Bertemes | PreparerPersonNm |
| PTIN | P00177047 | PTIN |
| Phone | 3306352318 | PhoneNum |
| Preparation | 2021-11-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | John McMicken | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4205 St Clair Ave | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441021121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,836,900 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.EVERGREENCOOPERATIVES.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | 1. TO PROMOTE, COORDINATE AND EXPAND ECONOMIC OPPORTUNITY AND WEALTH BUILDING THROUGH A NETWORK OF GREEN, COMMUNITY-BASED ENTERPRISES. 2. TO PROMOTE COMMUNITY STABILIZATION AND REVITALIZATION OF THE DISINVESTED NEIGHBORHOODS OF GREATER UNIVERSITY CIRCLE AND SIMILAR AREAS OF | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,950 | PYContributionsGrantsAmt |
| CY Contributions Grants | $620 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,254,683 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,459,883 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $139,996 | PYOtherRevenueAmt |
| CY Other Revenue | $1,376,397 | CYOtherRevenueAmt |
| PY Total Revenue | $2,398,629 | PYTotalRevenueAmt |
| CY Total Revenue | $2,836,900 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,123,911 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,394,005 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $218,799 | PYOtherExpensesAmt |
| CY Other Expenses | $229,450 | CYOtherExpensesAmt |
| PY Total Expenses | $1,342,710 | PYTotalExpensesAmt |
| CY Total Expenses | $1,623,455 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,055,919 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,213,445 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,492,307 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,471,304 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,077,052 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,842,604 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,415,255 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,628,700 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 1. TO PROMOTE, COORDINATE AND EXPAND ECONOMIC OPPORTUNITY AND WEALTH BUILDING THROUGH A NETWORK OF GREEN, COMMUNITY-BASED ENTERPRISES. 2. TO PROMOTE COMMUNITY STABILIZATION AND REVITALIZATION OF THE DISINVESTED NEIGHBORHOODS OF GREATER UNIVERSITY CIRCLE AND SIMILAR AREAS OF | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $622,404 | ExpenseAmt |
| Desc | Compensation for key management with respect to Evergreen Business Services, Inc., Evergreen Cooperative Development Fund, LLC and other start-up cooperative ventures. Key management is charged with the responsibility to share their knowledge regarding cooperative ownership, capital planning and budgets, strategic planning, the importance and roles of company board of directors and committees, and other important business concepts with the board, staff, and employees of the cooperative companies. Former workers had the opportunity to apply for the jobs and those retained immediately received a $1/hour pay increase. The workers are eligible to become members of the cooperative association after 6-months employment and share in the profits of the company. This also prevented the laundry contract being awarded to an out-of-town provider and leaving the laundry facility located in the low-income area vacant. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $346,898 | ExpenseAmt |
| Desc | Support of Green City Growers Cooperative for start-up operations including worker, board and management education and management assistance. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $283,787 | ExpenseAmt |
| Desc | Support of Evergreen Business Services, Inc. for operations including worker, board and management education and management assistance. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (8 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $71,249 | BIG for TFEO for acquisitions |
| $33,389 | Employee training |
| $20,419 | Feasibility study for Internet Service Provider (ISP) cooperative |
| $15,859 | JP Morgan Chase Foundation |
| NWF Start-Up expenses | |
| THE FUND FOR EMPLOYEE OWNERSHIPDuring 2017, much time and effort was spent in responding to a RFP from the Federal Home Loan Bank of San Francisco and the New World Foundation to receive a forgivable Program Related Investment (PRI) from their Quality Jobs Fund. The purpose of the award is to convert existing small business located in low-to-moderate income areas whose owner(s) want to retire to worker-owned businesses. In October 2017, we were one of three organizations awarded $5 million payable in five (5) tranches in the first round. The PRI documents were not finalized until April 2018. One million dollars of the award will be converted to a grant for every 100 created/retained jobs converted to worker-ownership. During 2019, The Kendeda Fund granted ECC $8 million over 4 years to further capitalize The Fund for Employee Ownership. Restricted use of $6,500,000 is for ECC to acquire and convert existing small businesses to employee owned business. Th | |
| Evergreen Housing includes assistance with site inspections of the houses, providing the documentation worker-owners of their association need to apply, coordinating the housing and financial training needed to be completed prior to purchasing a house. The program is a joint program between Cleveland Housing Network & Evergreen Cooperative Corporation whereby Members can purchase a home primarily located in Greater University Circle, 0% interest, tax abatement, and the homes usually paid off within 5 years via payroll deductoin. At 12/31/17, 19 worker-owners purchased homes; eleven (11) were community re-entry, i.e. formerly in the penal system. Without this program, none of them would have had the opportunity to purchase a home. | |
| Support of Evergreen Real Estate Corporation for new market tax credits. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $140,916 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,394,005 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John McMicken | PersonNm |
| Phone | 2162981182 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4205 St Clair Ave | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441021121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Heidi L Gartland | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kirk Neiswander | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Andrea Kantor | ||||||||
| Vice Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Shawn Osborne | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ronald B Richard | ||||||||
| Board Chair | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Angela Wilcoxson | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ann Conn | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Simrit D Sandhu | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Julie Rehm | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Paul Dolan | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Arlishea L Fulton | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| John McMicken | ||||||||
| Chief Executive Officer | 16.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Rosalyn Ciulla | ||||||||
| Secretary | 35.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $620 | AllOtherContributionsAmt |
| Total Contributions | $620 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Program Service Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,459,883 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,459,883 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,459,883 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Interest Income | 522299 | $59,953 | $59,953 |
| Dividend Income | 522299 | $343,895 | $343,895 |
| Forgiveness of Debt Inc | 900099 | $962,089 | $962,089 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,460 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,460 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,376,397 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,836,900 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,836,280 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,394,005 | TotalAmt |
| Program Services | $1,394,005 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,791 | TotalAmt |
| Management And General | $83,791 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,100 | TotalAmt |
| Management And General | $81,100 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,541 | TotalAmt |
| Management And General | $19,541 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,994 | TotalAmt |
| Management And General | $9,994 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,812 | TotalAmt |
| Management And General | $7,812 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,717 | TotalAmt |
| Management And General | $4,717 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,139 | TotalAmt |
| Management And General | $12,139 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,093 | TotalAmt |
| Management And General | $7,093 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263 | TotalAmt |
| Management And General | $263 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Contributions | Desc |
| Total | $3,000 | TotalAmt |
| Management And General | $3,000 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,623,455 | TotalAmt |
| Program Services | $1,394,005 | ProgramServicesAmt |
| Management And General | $229,450 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,292,361 | BOYAmt |
| EOY | $5,659,612 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,294,775 | BOYAmt |
| EOY | $1,310,218 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,251 | BOYAmt |
| EOY | $1,245,681 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $36,180 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,344 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,049 | BOYAmt |
| EOY | $27,836 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,871 | BOYAmt |
| EOY | $1,227,957 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,492,307 | BOYAmt |
| EOY | $9,471,304 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,812 | BOYAmt |
| EOY | $65,273 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,613,716 | BOYAmt |
| EOY | $6,613,716 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,418,524 | BOYAmt |
| EOY | $163,615 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,077,052 | BOYAmt |
| EOY | $6,842,604 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,123 | BOYAmt |
| EOY | $1,415,255 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,136,132 | BOYAmt |
| EOY | $1,213,445 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415,255 | BOYAmt |
| EOY | $2,628,700 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,492,307 | BOYAmt |
| EOY | $9,471,304 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,213,445 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,010,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $747,320 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $978,060 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,254,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,459,883 | CurrentTaxYearAmt |
| Total | $6,450,046 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,010,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $747,320 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $978,060 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,254,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,459,883 | CurrentTaxYearAmt |
| Total | $6,450,046 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $6,450,046 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,010,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $747,320 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $978,060 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,254,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,459,883 | CurrentTaxYearAmt |
| Total | $6,450,046 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,750 | OtherCostOrOtherBasisAmt |
| Depreciation | $809 | DepreciationAmt |
| Book Value | $4,941 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,430 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,535 | DepreciationAmt |
| Book Value | $22,895 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,836 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Investment in EREC | $415,000 | C |
| ECL Series A Preferred Stock | $1 | C |
| ECL Class C Capital Credits | $240,315 | C |
| Ohio PC SeriesA Preferred Stock | $372,641 | C |
| BI Series B Preferred Stock | $200,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,227,957 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Loan Payable to Cleveland Found | Desc |
| Amt | $163,615 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $163,615 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN |
|---|---|---|---|---|
| Evergreen Business Services | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 272239352 |
| Evergreen Energy Solutions | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 800303998 |
| Green City Growers Cooperative | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 344715816 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | NO REVIEWS WILL BE CONDUCTED. |
| Officer director etc mailing address Part VI line 9 | Julie M Rehm 11900 Euclid Ave, Cleveland 44106Ralph D. Turner 9500 Euclid Avenue Cleveland, OH 44195Arlishea L Fulton 10900 Euclid Avenue Cleveland, OH 44106Paul Dolan 2401 Ontario St. Cleveland, OH 44115Ann Conn 14900 Private Dr. East Cleveland, OH 44112Andrea Kantor 9500 Euclid Ave, Cleveland 44195Kirk Neiswander 6801 Brecksville Rd., Suite 160 Independence, OH 44131-5065Heidi L. Gartland 11100 Euclid Avenue Cleveland, OH 44106Angela Wilcoxson 127 Public Square Cleveland, OH 44114Ronald B Richard 1422 Euclid Ave., Suite 1300 Cleveland, OH 44115 Shawn M Osborne 11100 Euclid Avenue Cleveland, OH 44106 |
| Conflict of interest policy compliance Part VI line 12c | The Conflict of Interest Policy was included in the information packet provided to the board members and each member was asked if they had a conflict. |
| CEO executive director top management comp Part VI line 15a | Compensation for John McMicken during the tax period was paid via Evergreen Business Services, Inc. 540 East 105th Street Cleveland, OH 44108. John was named CEO in 2013. In accordance with the management agreement, 40% of Johns compensation will be paid by Evergreen Cooperative Corporation. As indicated in Part III of Form 990, compensation for key management of Evergreen Business Services, Inc. is one of Evergreen Cooperative Corporations program service accomplishments. |
| Governing documents etc available to public Part VI line 19 | THE ORGANIZATION MADE AN INITIAL FILING FOR THE TAX YEAR ENDING JUNE 30, 2012. FOR THE INITIAL FILING, AS WELL AS SUBSEQUESNT FILINGS, IT WILL BE THE PRACTICE OF THE ORGANIZATION TO MAKE ALL DOCUMENTS AND POLICIES AVAILABLE UPON REQUEST. |
| Cessation of or significant change to any program service Part III line 3 | This Change in Activities was previously submitted in the then fiscal year-end June 30, 2013 tax return. This is an update to that submission. As stated in Attachment L to Form 1023, to further its exempt purpose of expanding economic opportunity and therein revitalizing certain disinvested neighborhoods of Cleveland, Ohio, Evergreen Cooperative Corporation (ECC) will provide funds to organizations through two different processes. First, ECC will provide access to low-cost capital to Evergreen Cooperative Businesses. Second, ECC itself will directly award grants to nonprofit organizations that work to help stabilize and improve low-income neighborhoods in Cleveland, Ohio. (Continued)It was further stated that it would provide loans to Evergreen Cooperative Businesses through Evergreen Cooperative Development Fund (ECDF).It further stated that while ECDF (and not ECC) would be providing the loans, but that ECC would actively be involved in ECDFs loan activity and would have representatives on the loan advisory board. (Continued)The original intent of ECCs Board was to have CCAF manage the fund with ECC being actively involved in order for it to build its capacity as a nonprofit organization that could successfully manage a community development loan fund. Subsequently, ECC has built that capacity and the Governance Committee of ECCs Board of Directors recommended that CCAF assign its sole membership interest to ECC and that ECC retain a Fund Administrator to manage the fund as directed by ECDFs Board of Directors. CCAF agreed to do so as it recognized that there were policies, procedures and systems in place to effectively and independently manage ECDF as provided below. (Continued)I. Loans to Evergreen Cooperative Businesses - Through use of the Evergreen Cooperative Development Fund, LLC (ECDF) (an Ohio nonprofit limited liability company), ECC (a Section 501(c)(3) public charity) through ECDFs Board of Directors and Fund Administrator will provide low-cost access to capital in the form of loans to the Evergreen Cooperative Businesses. While ECDF (and not ECC) is actually providing the loans, as described below, ECC will be involved in ECDFs loan activity by holding the sole membership (Continued)interest and the appointment of ECDFs Board of Directors.Purpose of ECDF - The purpose of ECDF will remain as originally submitted: The purpose of ECDF is to provide low-interest, predevelopment and long-term financing to Evergreen Cooperative Businesses within its target market through a dedicated community development revolving loan fund. The goal is to improve the neighborhoods of Clevelands Greater University Circle and other City of Cleveland low-income areas by investing in the start-up of businesses closely linked to the procurement needs of area anchor institutions (in particular, hospitals and universities), while at the same time creating living wage jobs and promoting economic opportunities for residents living within its targeted low-income neighborhoods. (Continued)ECDF serves a unique role in community economic development in that it is principally a debt fund that provides formation capital for starting a group or network of self-sustaining cooperative businesses. ECDF provides flexible capital at and before start-up to Evergreen Cooperative Businesses that traditional lending and private equity would not support. The goal is to have these loans repaid to ECDF by the Evergreen Cooperative Businesses; the repaid funds will then be used to finance additional start-ups, fostering the creation of a sustainable community development loan fund. (Continued)Governance of ECDF - ECDF will be governed by the Board of Directors who will appoint the Fund Administrator. The Fund Administrator of ECDF remains the same as originally submitted, Rosalyn Ciulla (the Manager) who is responsible for the day-to-day operations of the ECDF. The Board of Directors currently consist of five (5 members); one (1) member is independent of ECCs Board. All have the background and experience to review and approve investments. Ms. Ciulla underwrites and recommends the loans for approval to the Board of Directors who also serve as ECDFs loan committee.Loan Legibility and Loan Terms and Conditions - Loan Legibility and Loan Terms and Conditions remain consistent with the original application. Policies and Procedures have been developed (Continued)and reviewed by members of ECCs Board who found them to be detailed and comprehensive. |
| General explanation attachment | FORM 990 PART III, LINE 1 (CONTINUED)2. OF CLEVELAND, OHIO.3. TO PROMOTE PUBLIC UNDERSTANDING OF COOPERATIVE PRINCIPLES AND HOW COOPERATIVES AND OTHER COMMUNITY WEALTH BUILDING MODELS FUNCTION. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Evergreen Cooperative Development F | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 540 EAST 105TH STREET | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270326577 | EIN |
| Primary Activities | Lender | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVERGREEN COOPERATIVE CORPORATION | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|
| EVERGREEN REAL ESTATE CORP | |||||||||
| 540 EAST 105TH STREET | Cleveland | OH | 44108 | 364713688 | LEASING | OH | N/A | C Corp | 1.00000 |
| EVERGREEN BUSINESS SERVICES | |||||||||
| 540 EAST 105TH STREET | Cleveland | OH | 44108 | 272239352 | MANAGEMENT | OH | N/A | C Corp | 1.00000 |