EVERGREEN COOPERATIVE CORPORATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- EVERGREEN COOPERATIVE CORPORATION (EIN 45-2743815)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201743189349306034
- Schema version
- 2016v3.0
- 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 | 2017-11-14T14:22:09-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | 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 and 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 | 2016-01-01 | 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 | 2017-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Will Bertemes | PreparerPersonNm |
| PTIN | P00177047 | PTIN |
| Phone | 3306352318 | PhoneNum |
| Preparation | 2017-11-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.106.77.198 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-14 | IPDt |
| IP Tm | 14:26:09 | IPTm |
| Federal Original Submission Id | 3428212017318amgowbi | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2017-11-14 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BDBB0DD6DE3C4DA869514202CA0DBC2CD096AF1C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BDBB0DD6DE3C4DA869514202CA0DBC2CD096AF1C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | John McMicken | PrincipalOfficerNm |
| Gross Receipts | $1,249,211 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,567,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,010,100 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $284,854 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $239,111 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,852,354 | PYTotalRevenueAmt |
| CY Total Revenue | $1,249,211 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,528,576 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $933,325 | 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 | $69,489 | PYOtherExpensesAmt |
| CY Other Expenses | $974,335 | CYOtherExpensesAmt |
| PY Total Expenses | $1,598,065 | PYTotalExpensesAmt |
| CY Total Expenses | $1,907,660 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $254,289 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$658,449 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,965,281 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,697,354 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $568,307 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $958,829 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,396,974 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,738,525 | 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 | $488,918 | 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 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $250,000 | ExpenseAmt |
| Desc | Support of Evergreen Cooperative Laundry 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 | $163,207 | ExpenseAmt |
| Desc | Support of Evergreen Energy Solutions for start-up operations including worker, board and management education and management assistance. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $31,200 | FAMICOS FOUNDATION OPERATING SUPPORT Evergreen Cooperative Development Fund |
| Support of Green City Growers Cooperative for start-up operations including worker, board and management education and management assistance. | |
| EVERGREEN TRAINING AND LEADERSHIP DEVELOPMENT PROGRAMIn 2013, the Kendeda Fund awarded the Evergreen Cooperative Corporation a two-year grant of $200,000 ($100,000/year) to underwrite the development and initial implementation of a comprehensive training and leadership development program for Evergreen worker-owners, cooperative board members and other key stakeholders through the Evergreen system.The purpose of the training program is to prepare Evergreen stakeholders to be effective in their respective cooperatives, engaged participants in the Evergreen system, and inspired leaders in their communities. The training program will do this by engaging all stakeholders in mastering the skills necessary for successfully developing, working in, managing, and governing the Evergreen Cooperative businesses. Impact and Assessment:During the first year of the grant period, the following was accomplished:Retained consultants Hilary Abell and Chanell Scott to develop the training framework and curriculum content. Abell has 20+ years of experience in the U.S. cooperative field, including 8 years as executive director of the WAGES cooperative network in the San Francisco Bay Area. She is also an important thought leader in the field and is the author of a report, Worker Cooperatives: Pathways to Scale, that was published in June 2014 by The Democracy Collaborative. Scott is a former National Urban Fellow with the Cleveland Foundation with work experience in social enterprise and workforce development. Designed Phase 2 of the Training Program, with a focus on training employees in four curriculum topic areas and providing leadership training for supervisors and crew leaders in all three Evergreen companies. The four curriculum topic areas are Life Skills (starting with communication and self-management), Business Skills (starting with finances and governance), Evergreen Foundations (starting with mission, vision and cooperation), and Job Skills.Used the advice of a prior formed Advisory Group engaged in 2013 to further enhance the Training Program, which included Joselyn DiPetta, a social inclusion and life skills expert with Axialent; Phyllis Robinson, a worker-owner at Equal Exchange who was a popular educator in Central America for many years; Peggy Powell of PHI, thought leader for the coaching supervision model used at CHCA; Steve Dubb and Keane Bhatt of The Democracy Collaborative; and Alex Moss and Linshuang Lu from Praxis Consulting Group. The curriculum on Life Skills and Diversity and Inclusion was further developed; trained 52 employees, representing all three companies, on these topics. Because training is highly interactive, small groups were most effective for learning, and workshops had an average of ten to twelve participants. In all, our consultants trained three groups at ECL, two at GCG and one at E2S, for a total of six three- hour sessions on each topic. Trainees were enthusiastic and eager to continue with the training. They also provided useful feedback to the training team, enabling us to refine and finalize each curriculum after its pilot run. Completed development on the curriculum for Personal and Business Finances. This curriculum was taught in three sessions totaling eight hours. It taught employees financial concepts through the lens of family budgeting and personal financial goal setting, and provide an overview of key business finance topics including profit and loss, how to read a financial statement and the economics of one unit. The financial training used each companys dashboard to deepen employees understanding of Key Performance Indicators. These curriculums were delivered to all three cooperatives totaling 41 workers. | |
| EVERGREEN HOUSING AND DRIVE TO SUCCESS PROGRAMS. Evergreen Housing includes assistance with site inspections of the houses, providing the documentation Members 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 through Cleveland Housing Network, 0% interest, tax abatement, and the homes usually paid off within 5 years. Drive to Success is organized through a Nissan dealership. Each Member leases a new car for 12 months, 3 months no payment, $200 escrowed via payroll deduction months 4-12, insurance & maintenance paid during that first year. At the end of the year, the Member can use the entire payroll deduction amount to either continue the lease, purchase the auto, or use it towards down payment for another car. Both programs have been very successful. At 12/31/14, 19 worker-owners purchased homes and 3 purchased automobiles through the program. Eleven (11) and the housing program and one (1) in the auto program 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. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $31,200 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $933,325 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 |
| Employee | 0 | EmployeeCnt |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 540 EAST 105TH STREET | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 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 |
|---|---|---|---|---|---|---|---|---|
| Julie Rehm | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert Glick | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Lonnie Coleman | ||||||||
| 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 | ||
| Paul Dolan | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rob Hilton | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Andrea Kantor | ||||||||
| Vice Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kirk Neiswander | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Heidi L Gartland | ||||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Angela Wilcoxson | ||||||||
| 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 | ||
| Steven Standley | ||||||||
| 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 | $1,010,100 | AllOtherContributionsAmt |
| Total Contributions | $1,010,100 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Development Fee Income | 522299 | $80,358 | $80,358 |
| Interest Income | 522299 | $158,753 | $158,753 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $239,111 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,249,211 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $239,111 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,325 | TotalAmt |
| Program Services | $933,325 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139 | TotalAmt |
| Management And General | $139 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,110 | TotalAmt |
| Management And General | $24,110 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,516 | TotalAmt |
| Management And General | $1,516 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,899 | TotalAmt |
| Management And General | $2,899 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,068 | TotalAmt |
| Management And General | $5,068 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,765 | TotalAmt |
| Management And General | $2,765 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,371 | TotalAmt |
| Management And General | $13,371 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,127 | TotalAmt |
| Management And General | $3,127 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| Bad debt | $909,555 | $909,555 |
| Training | $9,485 | $9,485 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,300 | TotalAmt |
| Management And General | $2,300 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,907,660 | TotalAmt |
| Program Services | $933,325 | ProgramServicesAmt |
| Management And General | $974,335 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,672 | BOYAmt |
| EOY | $186,047 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,824 | BOYAmt |
| EOY | $296,707 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,785 | BOYAmt |
| EOY | $29,600 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,185,000 | BOYAmt |
| EOY | $3,185,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,965,281 | BOYAmt |
| EOY | $3,697,354 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,137 | BOYAmt |
| EOY | $84,879 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,170 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $460,000 | BOYAmt |
| EOY | $873,950 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,307 | BOYAmt |
| EOY | $958,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,396,975 | BOYAmt |
| EOY | $2,738,525 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,396,974 | BOYAmt |
| EOY | $2,738,525 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,965,281 | BOYAmt |
| EOY | $3,697,354 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$658,449 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| 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 | $1,083,969 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $880,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,245,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,567,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,010,100 | CurrentTaxYearAmt |
| Total | $5,787,608 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,083,969 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $880,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,245,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,567,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,010,100 | CurrentTaxYearAmt |
| Total | $5,787,608 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,787,608 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,083,969 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $880,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,245,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,567,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,010,100 | CurrentTaxYearAmt |
| Total | $5,787,608 | 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
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMT IN EVERGREEN RL ESTATE COR | $415,000 | C |
| INVESTMT IN EVERGREEN ENERGY SOLUTI | $1,000,000 | C |
| INVESTMT IN EVERGREEN COOP LAUNDRY | $1,770,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $3,185,000 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LOAN PAYABLE | $823,950 |
| LOAN PAYABLE | $50,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $873,950 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 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 Cooperative Laundry | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 900398035 |
| Evergreen Energy Solutions | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 800303998 |
| Green City Growers Cooperative | ||||
| 540 East 105th Street | Cleveland | OH | 44108 | 344715816 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | The Organization monitors the use of grant funds | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 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 44106Robert A Glick 38383 Fairmount Blvd. Hunting Valley, OH 44022Lonnie Coleman 1775 East 45th St. Cleveland, OH 44103Arlishea L Fulton 10900 Euclid Avenue Cleveland, OH 44106Paul Dolan 2401 Ontario St. Cleveland, OH 44115Rob Hilton 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 Steven D Standley 3605 Warrensville Center Rd Shaker Heights, OH 44122 |
| 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).At the time of submission, ECDF was formed as an Ohio nonprofit limited liability company with a subsidiary of the National Development Council, Cleveland Cooperative Assistance Fund, as the sole member. 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)The manager interest in the sole owner limited liability company was assigned to ECC on May 2, 2014. ECDF is a disregarded entity for tax purposes thus is consolidated with ECCs 12/31/14 tax return. ECDF had no liabilities at the time of the assignment.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. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | PART XI (RECONCILIATION OF NET ASSETS), LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES ($6,619,087) - ADJUSTMENT TO ASSETS FROM ASSIGNMENT OF EVERGREEN COOPERATIVE DEVELOPMENT FUND LLC AS DESCRIBED IN CHANGE IN ACTIVITIES |
| 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 | 452743815 | 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
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVERGREEN REAL ESTATE CORP | 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 | 364713688 | EIN |
| Primary Activities | LEASING | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C Corp | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |