Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
A For the 2025 calendar year, or tax year beginning 01-01-2025 , and ending 12-31-2025
BCheck if applicable:
CName of organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
 
Doing business as
NATIONAL COOPERATIVE BUSINESS ASSOCIATION
 
Number and street (or P.O. box if mail is not delivered to street address)
1775 EYE STREET NW 8TH FLOOR
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC20006
D Employer identification number

36-2007481
E Telephone number

G Gross receipts $ 20,036,129
F Name and address of principal officer:
VALERIA R ROACH
1775 EYE STREET NW 8TH FLOOR
WASHINGTON,DC20006
I
Tax-exempt status: ( 6 ) (insert no.) or
J
Website:
WWW.NCBACLUSA.COOP
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1916
M State of legal domicile: DC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: NCBA CLUSA'S MISSION IS TO DEVELOP, ADVANCE AND PROTECT COOPERATIVE ENTERPRISE IN THE UNITED STATES AND ACROSS THE GLOBE. NCBA CLUSA ADVANCES MISSION WITH ADVOCACY, DEVELOPMENT, PUBLIC AWARENESS AND THOUGHT LEADERSHIP.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 24
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 24
5 Total number of individuals employed in calendar year 2025 (Part V, line 2a) ...... 5 76
6 Total number of volunteers (estimate if necessary) ............. 6 30
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 30,514,570 19,071,027
9 Program service revenue (Part VIII, line 2g) ......... 988,107 907,009
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 57,570 26,098
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 7,411 31,995
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 31,567,658 20,036,129
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 4,670,328 3,135,753
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 13,795,011 9,302,374
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 14,171,815 8,857,190
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 32,637,154 21,295,317
19 Revenue less expenses. Subtract line 18 from line 12....... -1,069,496 -1,259,188
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 47,080,415 40,223,528
21 Total liabilities (Part X, line 26)............. 30,286,145 24,697,535
22 Net assets or fund balances. Subtract line 21 from line 20..... 16,794,270 15,525,993
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2025)
Form 990 (2025)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: NCBA CLUSA IS THE APEX ASSOCIATION FOR ALL CO-OPS IN THE U.S. WITH A MISSION OF DEVELOPING, ADVANCING, AND PROTECTING COOPERATIVES. IT REALIZES ITS VISION OF HELPING MORE PEOPLE USE COOPERATIVES TO BUILD A MORE INCLUSIVE ECONOMY BY ENGAGING IN ADVOCACY, PUBLIC AWARENESS, EDUCATION, AND COOPERATIVE DEVELOPMENT.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PEOPLE, NATURE AND SPICES PARTNERSHIP (PENS):ORIGINALLY, THIS WAS PLANNED AS A FIVE-YEARS PROJECT (SEP.2022-SEP 2027) FUNDED BY USDA/FOOD FOR PROGRESS ($23 M) TO SUSTAINABLY INCREASE THE PRODUCTIVITY AND TRADE OF THREE SPICES (GINGER, OREGANO AND TURMERIC) PRODUCED IN PERU AND FOLLOWING A COST-EFFECTIVE MODEL. THE PROGRAM WAS TERMINATED IN JUNE 2025 AS PART OF THE US FEDERAL GOVERNMENT'S DECISION TO END FINANCIAL SUPPORT TO INTERNATIONAL COOPERATION INNITIATIVES. DESPITE ITS SHORTER IMPLEMENTATION PERIOD, THIS PROGRAM HAD A POSITIVE SOCIAL, ECONOMIC AND ENVIRONMENTAL IMPACT, WHICH INCLUDED: THE USE OF ENVIRONMENTALLY FRIENDLY PRODUCTION PRACTICES BY FARMERS, STRENGTHENING LOCAL ASSOCIATIVITY CAPACITY -INCLUDING FARMER ASSOCIATIONS AND COOPERATIVES LED BY WOMEN. THE PROJECT DIRECTLY BENEFITTED OVER 6,000 PRODUCERS WITHIN THE GINGER, TURMERIC, AND OREGANO VALUE CHAINS, CLOSE TO 70 PRODUCER ORGANIZATIONS AND COOPERATIVES, PARTICULARLY IN THE GEOGRAPHICAL AREAS OF PIURA, LAMBAYEQUE, JUNN, MOQUEGUA, AND TACNA. PROJECT ACTIONS WERE GROUPED INTO SEVEN CLUSTERS, AS FOLLOWS: CLUSTER 1 FACILITATING ACCESS TO FINANCIAL SERVICES; CLUSTER 2 TRAINING OF AGRICULTURAL EXTENSION AGENTS WITH FOCUS ON DELIVERY OF HIGH-QUALITY AGRO-SERVICES; CLUSTER 3 TRAINING ON AGRICULTURAL PRODUCTION TECHNIQUES (WITH FOCUS ON ORGANIC PRODUCTION AND ECO-FRIENDLY TECHNIQUES); CLUSTER 4 CAPACITY BUILDING ON RELEVANT QUALITY STANDARDS AND CERTIFICATIONS WITH FOCUS ON ORGANIC PRODUCTION; CLUSTER 5 CAPACITY BUILDING TO STRENGTHEN PRODUCER GROUPS AND COOPERATIVES, WITH FOCUS ON ASSOCIATIVITY AND MANAGEMENT SKILLS; CLUSTER 6 FACILITATION OF BUYER-SELLER LINKAGES AS A WAY TO ENHANCE ACCESS TO MARKETS; CLUSTER 7 -SUPPORT TO RELEVANT LOCAL-LEVEL REGULATIONS AND POLICIES, INCLUDING UPDATES TO STRENGTHEN COMPETITIVENESS AND WORK OF TECHNICAL COMMITTEES. THE PROJECT'S BASELINE WAS APPROVED BY USDA IN NOVEMBER 2023, AND OFFICIAL PROJECT LAUNCH FOLLOWED IN 29 NOVEMBER. BETWEEN DEC 2023 AND MARCH 2024, THE PROJECT PROFILED BENEFICIARIES FOR PROJECT ACTIVITIES, ADVANCED IN SIGNING MOUS WITH STRATEGIC PARTNERS, DEVELOPPED TRAINING MATERIALS FOR CAPACITY BUILDING ACTIVITIES, AND ENGAGED IN THE ORGANIZATION OF ACTIVITIES FACILITATING BUYER-SELLER LINKAGES.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
THE USDA-FUNDED INDONESIA SPICE TRADE ALLIANCE (ISTA): PROJECT WAS A SEVEN YEAR (2019-2026) INNITATIVE IMPLEMENTED BY NATIONAL COOPERATIVE BUSINESS ASSOCIATION CLUSA INTERNATIONAL (NCBA CLUSA) AND FUNDED BY USDA. WITH THE TERMINATION OF FEDERAL GOVERNMENT'S FUNDING TO INTERNATIONAL COOPERATION INNITIATIVES, THE ISTA PROJECT HAD ITS CLOSING IN JUNE 2025. THE PROJECT COLLABORATED WITH LEADING ORGANIZATIONS IN SPICE SECTOR INCLUDING U.S. COMPANIES SUCH AS MCCORMICK & COMPANY, LEADING INDONESIA AGRIBUSINESSES AS WELL AS LOCAL COOPERATIVES AND FARMERS TO INCREASE PRODUCTIVITY AND EFFICIENCY IN THREE INDONESIAN SPICE VALUE CHAINS (BLACK PEPPER, CINNAMON, AND VANILLA) THROUGH STRENGTHENING THE CAPACITIES OF FARMERS, COOPERATIVES, AND OTHER PRIVATE ENTITIES; AND TO IMPROVE AND EXPAND THE PRODUCTION OF THESE CROPS THROUGH IMPROVING QUALITY TO MEET INTERNATIONAL STANDARDS; STRENGTHENING COOPERATIVES; STRENGTHENING PUBLIC-PRIVATE PARTNERSHIPS; CONNECTING FARMERS AND COOPERATIVES WITH INDONESIAN AND U.S. INTERNATIONAL SPICE TRADERS; IMPROVING ENVIRONMENTAL RESILIENCY, SUSTAINABLE CERTIFICATIONS, AND SPICE CROP DIVERSITY; AND LINKING RECENT UNIVERSITY GRADUATES TO CAREERS IN EXTENSION SERVICES. TO DATE, ISTA HAS HELPED 10,054 INDIVIDUALS IN AGRICULTURE TO APPLY IMPROVED MANAGEMENT PRACTICES AND TECHNOLOGIES ON 4,900 HECTARES; AND GENERATE $6 MILLION IN ANNUAL SALES. OVER 1.8 MILLION IMPROVED SEEDLINGS/CUTTINGS WERE PRODUCED AND DISTRIBUTED WHILE OVER 7,000 ISTA FARMERS ACHIEVED CERTIFIED STATUS.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
TUDITUALE:THIS 5-YEAR (NOV 2023-SEP 2028) FUNDED PROJECT WAS LED BY THE CATHOLIC RELIEF SERVICES (CRS) AND NCBA CLUSA PROVIDED TECHNICAL SUPPORT SERVICES AS SUBAWARDEE WITH APPROVED TOTAL BUDGET OF $10.1 M. THE PROJECT WAS EXPECTED TO SUPPORT LOCAL COMMUNITIES AND AUTHORITIES IN THE DRC (SPECIFICALLY LOCALTED IN THE KASAI CENTRAL REGION) TO ADDRESS FOOD, NUTRITION AND ECONOMIC INSECURITY, AS WELL AS LACK OF RESILIENCE TO CLIMATE-RELATED SHOCKS. WITHIN THIS CONTEXT, NCBA CLUSA LED TECHNICAL WORK RELATED TO THE STRENGTHENING OF PRODUCER ORGANIZATION'S GOVERNANCE AND CAPACITY, THE DEVELOPMENT OF SMALL BUSINESSES, THE ACCESS TO MARKET OPPORTUNITIES (FOR FARMERS), THE IMPROVEMENT OF THE CONDITIONS NEEDED FOR SUSTAINABLE AGRICULTURAL PRODUCTION, AS WELL AS THOSE FOR ACCESS TO QUALITY FOOD BY LOCAL COMMUNITIES, SPECIALLY THOSE IN VULNERABLE CONDITIONS. IN 2024 NCBA CLUSA CARRIED OUT TECHNICAL ASSISTANCE THROUGH ACTIVITIES THAT INCLUDED: WORKSHOPS FOR LOCAL COMMUNITY MEMBERS, REPRESENTATIVES OF LOCAL INSPECTION FOR RURAL DEVELOPMENT (LOCAL AUTHORITY) AND SMALL-BUSINESS OWNERS, TO EXCHANGE ON OPPORTUNITIES AND CHALLENGES FOR BUSINESS OPPORTUNITIES DEVELOPMENT. ALSO WORK SESSIONS FOCUSING ON WATER RESSOURCES MANAGEMENT, AND PRACTICAL MEASURES TO STRENGTHEN COMMUNITY-LEVEL COLLABORATION DYNAMICS. THE PROJECT WAS TERMINATED IN 2025 AS PART OF THE US FEDERAL GOVERNMENT'S DECISION TO END FINANCIAL SUPPORT TO INTERNATIONAL COOPERATION INITIATIVES.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
ADVANCING FOOD SYSTEMS AND NUTRITION:THIS USAID FUNDED PROJECT ($15 M) WAS EXPECTED TO BE IMPLEMENTED IN TIMOR OVER A FIVE-YEAR PERIOD (SEP 2023 TO SEP 2028). HOWEVER, IN JANUARUAY 2025 RECEIVED A STOP WORK ORDER, AND SUBSEQUENTLY IN FEBRUARY A CANCELLATION NOTICE, AS PART OF THE US FEDERAL GOVERNMENT'S DECISION TO CANCEL FUNDING FOR SEVERAL INTERNATIONAL COOPERATION INNITIATIVES. THE MAIN GOAL OF THIS PROJECT WAS TO STRENGTHEN THE COUNTRY'S FOOD SYSTEMS BY INCREASING THE AVAILABILITY, ACCESS, AFFORDABILITY, DESIRABILITY, AND CONSUMPTION OF HEALTHY DIETS THAT ARE SAFE, DIVERSE, AND MADE UP OF NUTRITIOUS FOODS, PARTICULARLY FOR WOMEN AND CHILDREN. IT DEVELOPPED WORK IN FOUR TARGET LOCATIONS (EMERA, AILEU, AINARO AND DILI) IN PARTNERSHIP WITH THE LOCAL COOPERATIVE "COOPERATIVA CAFE TIMOR" (CCT) AND HAMUTUK ITA AJUDA MALU (HIAM) HEALTH. THE WORK CARRIED OUT IN 2024 HELPED TO REGISTER 1,040 FARMERS KEEN ON LEARNING AND GROWING NUTRITIOUS FOODS FOR HOME CONSUMPTION AS WELL AS FOR LOCAL TRADITIONAL MARKETS (FARMER DISTRIBUTION: AILEU: 269, AINARO: 284, DILI: 235, ERMERA: 252). IT ALSO ORGANIZED IN COLLABORATION WITH THE MINISTRY OF HEALTH A COMMUNITY OUTREACH EVENT FOCUSING ON COMMUNITY'S NUTRITION AND GOOD HEALTH -THE EVENT COUNTED WITH THE PARTICIPATION OF 150 COMMUNITY MEMBERS. A FARMER-TRADE FORUM WAS ORGANIZED IN AILEU TO EXPLORE OPPORTUNITIES AND CHALLENGES IN MARKETING VEGETABLES, AND EFFECTIVE COLLABORATION FOR FARM PRODUCTS TO REACH LOCAL MARKETS. SEVERAL ASSESSMENTS WERE CARRIED OUT, INCLUDING ON ENVRONMENT, NUTRITION BARRIERS, AND WATER RESOURCES.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
USDA CLIMATE-SMART COMMODITIES:THIS 4.5-YEAR PROJECT ( APRIL 2023 - SEP 2027) IS FUNDED BY USDA/NATURAL RESOURCES CONSERVATION SERVICE (NRCS)'S PERTNERSHIP FOR CLIMATE-SMART COMMODITIES ($15.6 M).IT WAS TEMPORALY PAUSED IN 2025 AS PART OF THE US FEDERAL GOVERNMENT'S TERMINATION OF SEVERAL US FUNDED PROJECTS, AND RE-ACTIVATED IN 2026/FIRST QUARTER. IT'S MAIN GOAL IS TO BUILD MARKETS FOR CLIMATE-SMART COMMODITIES AND INVEST IN AMERICA'S CLIMATE-SMART PRODUCERS TO STRENGTHEN U.S. RURAL AND AGRICULTURAL COMMUNITIES. TO ACHIEVE THIS, THE PROJECT DEVELOPS WORK AROUND SUPPORTING, THROUGH TECHNICAL AND FINANCIAL ASSISTANE, UNDERSERVED PUERTO RICAN FARMERS IN ADOPTING CLIMATE-SMART AGRICULTURE AND FORESTRY PRACTICES (CSFA) MEETING NRCS' PRACTICE STANDARDS FOR THE PRODUCTION IN 10,000 ACRES OF LAND OF CLIMATE-SMART COMMODITIES -NAMELY: RUST/CLIMATE CHANGE RESISTANT VARIETALS OF ARABICA COFFEE, SHADE, HARDWOOD, AND CITRUS. THE PROJECT PROVIDES VOLUNTARY INCENTIVES TO PRODUCERS AND LANDOWNERS, INCLUDING EARLY ADOPTERS, TO IMPLEMENT CIMATE-SMART AGRICULTURAL PRODUCTION PRACTICES. IT ALSO WORKS IN MEASURING/QUANTIFYING CARBON AND GREENHOUSE GAS BENEFITS ASSOCIATED WITH THOSE PRACTICES; AND ENGAGES IN DEVELOPPING MARKET OPPORTUNITIES FOR RESULTING CLIMATE-SMART COMMODITIES. IN TOTAL, THE PROJECT EXPECTS TO INVOLVE AROUND 2,000 PRODUCERS/FARMERS, DISTRIBUTE OVER 2 MILLION TREES, AND ESTABLISH OVER 30 NEW MARKETING CHANNELS. AMONG THE WORK DONE TO DATE, IT IS WORTH TO MENTION THE PARTNERSHIP WITH PROCAFE WHICH INCLUDES THE DISTRIBUTION OF OVER 15,000 TREES.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
WADATA:THIS 7-YEAR (OCT 2018-SEP 2025) FUNDED PROJECT WAS LED BY SAVE THE CHILDREN (SAVE) AND NCBA CLUSA PROVIDED TECHNICAL SUPPORT SERVICES AS SUBAWARDEE WITH APPROVED TOTAL BUDGET OF $7.1 M. WITH THE US FEDERAL GOVERNMENT'S DECISION OF TERMINATING FUNDING FOR SEVERAL INTERNATIONAL COOPERATION INNITIATIVES, THIS PROJECT WAS PAUSED IN 2025/IST QUARTER, AND RE-ACTIVATED AT LATER STAGE. NCBA CLUSA'S SUBAWARD ENDED 30TH SEP. 2025. WADATA WAS A USAID FOOD FOR PEACE / FOOD SECURITY ACTIVITY THAT HELPED OVER 600 VILLAGES IN THE ZINDER REGION OF NIGER TO ENHANCE COLLECTIVE ACTIONS ADDRESSING FOOD, NUTRITION AND WATER SECURITY, AS WELL AS TO DEVELOP LOCAL-LEVEL INNITIATIVES TO BETTER MANAGE NATURAL RESSOURCES, AND PLAN FOR VILLAGES DEVELOPMENT. NCBA CLUSA PLAYED A KEY ROL BY LEADING TECHNICAL IMPLEMENTATION OF ACTIVITIES FOCUSING ON WATER MANAGEMENT, NATURAL RESOURCES MANAGEMENT, LOCAL-LEVEL DEVELOPMENT PLANS, AND STRENGTHENING COMMUNITY-BASED ORGANIZATIONS, AS WELL AS COMMUNITY-LEVEL COMMITTEES IN THEIR COMPOSITION, PLANNING, AND WORK EXECUTION.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
STRENGTHENING THE COOPERATIVE ECOSYSTEM: THIS 5-YEAR (2022-2027) $4.6 M PROJECT FUNDED BY USDA NATIONAL INSTITUTE FOR FOOD AND AGRICULTURE (NIFA) LOOKS AT STRENGTHENING THE COOPERATIVE ECOSYSTEM FOR HISTORICALLY UNDERSERVED FARMERS, RANCHERS, COOPERATIVES, AND THEIR COMMUNITIES. IT OPERATES IN THE UNITED STATES, AND IN PUERTO RICO. THE PROJECT IS FOCUSED ON PROVIDING ACCESS TO USDA SERVICES, INCLUDING PREPARING GRANT APPLICATIONS, INCREASING CAPACITY AND TECHNICAL ASSISTANCE OPPORTUNITIES FOR FARMERS AND COOPERATIVES TO CREATE BUSINESS PLANS AND CONDUCT FEASIBILITY STUDIES FOR THEIR COOPERATIVE. THIS PROJECT PROVIDES SMALL GRANTS TO COOPERATIVES FOR PROGRAMMING AND EDUCATIONAL RESOURCES. OUR MAIN OBJECTIVES INCLUDE INCREASING AWARENESS OF THE COOPERATIVE MODEL AMONG HISTORICALLY UNDERSERVED FARMERS, RANCHERS, FORESTERS, AND THE ORGANIZATIONS THAT ASSIST THEM; CREATING CULTURALLY APPROPRIATE RESOURCES TO DEVELOP AND RUN COOPERATIVELY OWNED BUSINESSES; PROVIDING EDUCATIONAL AND TRAINING OPPORTUNITIES TO DEVELOP A CADRE OF COOPERATIVE DEVELOPERS WITH ECONOMIC AND CULTURAL TIES AND EXPERIENCE WITH HISTORICALLY UNDERSERVED COMMUNITIES; AND RESEARCHING POLICY AND REGULATORY FACTORS THAT ENCOURAGE SUSTAINABLE COOPERATIVE DEVELOPMENT.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
COOPERATIVE ECOSYSTEM AND SOCIAL INCLUSION:THIS USAID FUNDED PROJECT ($9.4M) WAS EXPECTED TO BE IMPLEMENTED OVER A FIVE YEAR PERIOD (OCT 2023 TO SEP 2028). HOWEVER, IN JANUARY 2025 RECEIVED A STOP WORK ORDER, AND SUBSEQUENTLY IN FEBRUARY A CANCELLATION NOTICE. IT INCLUDED WORK WITH LOCAL SUBAWARDEES IN PERU AND IN MADAGASCAR, AS WELL AS WITH COOPERATIVES IN GUATEMALA AND KENYA. ITS MAIN GOAL IS TO CONTRIBUTE TO ADVANCE COOPERATIVES IN COUNTRIES WHERE USAID ENGAGED, AS PART OF ITS COOPERATIVE DEVELOPMENT PROGRAM, TO IMPROVE COOPERATIVES' CAPACITY, ENABLING ENVIRONMENT, AND RESOURCES GENERATION AND MANAGEMENT. THE PROJECT HAD AS TARGET BENEFICIARIES 49 COOPERATIVES (10 IN MADAGASCAR, 16 IN KENYA, 11 IN PERU, 12 IN GUATEMALA), AND ABOUT 197,000 MEMBERS OF COOPERATIVES. TECHNICAL ACTIVITIES WERE ORGANIZED UNDER THE FOLLOWING MAIN CATEGORIES: (I) COOPERATIVE CAPACITY STRENGTHENING; (II) COOPERATIVE ENABLING ENVIRONMENT; (III) LEARNING APPLIED TO COMMUNITY'S DEVELOPMENT. IN KENYA, THE PROJECT SUPPORTED WORK TO ENAHNCE THE COOPERATIVE BILL AS PART OF ENHANING ENABLING ENVIRONMENT FOR COOPERATIVES, WHILE IN PERU WORKED WITH THE COOPERATIVES ASSOCIATION IN CARRYING OUT LEARNING ACTIVITIES FOR COOPERATIVES.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses  
Form 990 (2025)
Form 990 (2025)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2025)
Form 990 (2025)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
46
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2025)
Form 990 (2025)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
76
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: CG , DR , TT , EC , GT , HO , ID , KE , MA , MZ , NG , PE , RQ
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2025)
Form 990 (2025)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
24
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
VALERIA R ROACH1775 EYE STREET NW 8TH FLOOR   WASHINGTON,DC20006 (202) 638-6222
Form 990 (2025)
Form 990 (2025)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) ESTEBAN KELLY CHAIR UNTIL......................................................................
6/25, THEN BOARD MEMBER
 2.00
.................
  		X   X       0 0 0
(2) JEFFREY CONNOR 1ST VICE CHAIR......................................................................
UNTIL 6/25, THEN CHAIR
 2.00
.................
  		X   X       0 0 0
(3) CHRISTINA JENNINGS 2ND VICE CHAIR......................................................................
UNTIL 6/25, THEN 1ST VICE CHAIR
 2.00
.................
  		X   X       0 0 0
(4) JILL TOMALIN BOARD MEMBER......................................................................
UNTIL 6/25, THEN 2ND VICE CHAIR
 2.00
.................
  		X   X       0 0 0
(5) BRIAN CAVEY......................................................................
TREASURER
 2.00
.................
  		X   X       0 0 0
(6) LADONNA SANDERS REDMOND - SEC......................................................................
UNTIL 6/25, BOARD MEM UNTIL 11/25
 2.00
.................
  		X   X       0 0 0
(7) ROSEMARY MAHONEY BOARD MEMBER......................................................................
UNTIL 6/25, THEN SECRETARY
 2.00
.................
  		X   X       0 0 0
(8) CORNELIUS BLANDING......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(9) PAUL BRADLEY......................................................................
BOARD MEMBER UNTIL 5/25
 2.00
.................
  		X           0 0 0
(10) SYLANDI BROWN......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(11) BRAD CAPTAIN......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(12) ERBIN CROWELL......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(13) CARLA DECKER......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(14) ANN DIVJAK......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(15) ANN FEFORCHAK......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(16) DEVIN FUHRMAN......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
(17) FRED GIBBS......................................................................
BOARD MEMBER
 2.00
.................
  		X           0 0 0
Form 990 (2025)
Form 990 (2025)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) EMMA MCCORMICK........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(19) TRACY MCINTYRE........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(20) CHRISTOPHER ROE........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(21) MICHELLE SCHRY........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(22) ALEXANDRA STONE........................................................................
BOARD MEMBER AS OF 6/25
 2.00
.......................   		X           0 0 0
(23) JUAN FERNANDEZ........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(24) DEBBIE WEGE........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(25) MATTHEW WEHLAND........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(26) KAREN ZIMBELMAN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(27) DOUGLAS O'BRIEN........................................................................
PRESIDENT & CEO
 40.00
.......................   		    X       363,477 0 40,866
(28) VALERIA ROACH........................................................................
EVP & CHIEF FINANCIAL OFFICER
 40.00
.......................   		    X       372,811 0 30,684
(29) SAMUEL FILIACI........................................................................
REGIONAL DIR, SOUTHEAST ASIA
 40.00
.......................   		      X     285,887 0 31,827
(30) MANUEL SERRANO........................................................................
SR VP, INTERNATIONAL PROGRAMS
 40.00
.......................   		      X     263,270 0 30,092
(31) CARL HAMMERDORFER........................................................................
SR VP,PROGRAMS & INNOVATION
 40.00
.......................   		        X   190,691 0 29,508
(32) BAGESHWARI SHERCHAND........................................................................
CHIEF OF PARTY
 40.00
.......................   		        X   175,603 0 14,705
(33) ALAIN XAVIER KY-ZERBO........................................................................
DEPUTY CHIEF OF PARTY
 40.00
.......................   		        X   175,597 0 27,906
(34) JHON MANNING........................................................................
VP, GRANTS, CONTRACTS & COMPLIANCE
 40.00
.......................   		        X   158,748 0 33,171
(35) CRISTINE NARDI........................................................................
SR. DIRECTOR, US COOPS AND EC. DEV
 40.00
.......................   		        X   144,286 0 16,761
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 2,130,370 0 255,520
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 26
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
COMPASS ADVISORY GROUP LLC

11166 FAIRFAX BLVD STE 600
FAIRFAX,VA22030 		IT SERVICES 226,129
IRON MOUNTAIN

PO BOX 27128
NEW YORK,NY10087 		FILE STORAGE 146,289
AMERICAN TECH SERVICE

2751 PROSPERITY AVE FL 6
FAIRFAX,VA22031 		IT SERVICES 145,545
CONVENE ETC VENUES

600 14TH ST NW
WASHINGTON,DC20005 		CONVENTION VENUE RENTAL 144,453
STRATEGIC PARTNERSHIPS LLC

1600 DUKE STREET
ALEXANDRIA,VA22314 		DOMESTIC BUSINESS DEVELOPMENT 125,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 6
Form 990 (2025)
Form 990 (2025)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 12,048,843
f All other contributions, gifts, grants, and similar amounts not included above1f 7,022,184
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 19,071,027
Program Service RevenueAmt Business Code
2a MEMBERSHIP DUES 900099 692,982 692,982    
b REGISTRATIONS AND SPONSORSHIPS 900099 206,827 206,827    
c OTHER FEES FOR SERVICE 900099 7,200 7,200    
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 907,009
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 26,098     26,098
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a    
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c    
d Net gain or (loss).........        
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a OTHER INCOME 900099 31,995     31,995
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 31,995
12 Total revenue. See instructions..... 20,036,129 907,009 0 58,093
Form 990 (2025)
Form 990 (2025)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 554,627  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 120,432  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 2,460,694  
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 1,418,914      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 5,191,193      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 295,609      
9 Other employee benefits ....... 1,931,818      
10 Payroll taxes ........... 464,840      
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 118,413      
c Accounting ........... 186,332      
d Lobbying ........... 37,081      
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,604,216      
12 Advertising and promotion .... 160      
13 Office expenses ....... 582,467      
14 Information technology ...... 11,865      
15 Royalties ..        
16 Occupancy ........... 1,326,936      
17 Travel ............ 542,906      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 175,693      
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 213,453      
23 Insurance ... 198,855      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a IN-COUNTRY TRAINING 2,339,508      
b DUES, LICENSES & FEES 286,128      
c FOREX LOSS 176,371      
d BAD DEBT EXPENSE 39,770      
e All other expenses 17,036      
25 Total functional expenses. Add lines 1 through 24e 21,295,317      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2025)
Form 990 (2025)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 3,683,653 1 4,636,886
2 Savings and temporary cash investments ......... 21,294,905 2 17,636,742
3 Pledges and grants receivable, net ...... 2,554,464 3 646,728
4 Accounts receivable, net ............. 1,144,106 4 525,545
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 9,397,043 7 8,743,410
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 159,880 9 282,447
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 2,306,015
b Less: accumulated depreciation 10b 2,101,169 418,300 10c 204,846
11 Investments—publicly traded securities . 74,383 11 74,105
12 Investments—other securities. See Part IV, line 11 ..... 2,415,440 12 2,406,351
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 5,938,241 15 5,066,468
16 Total assets. Add lines 1 through 15 (must equal line 33)... 47,080,415 16 40,223,528
Liabilities 17 Accounts payable and accrued expenses ..... 2,936,962 17 1,610,173
18 Grants payable ...   18  
19 Deferred revenue ......... 19,616,543 19 15,918,422
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 7,732,640 25 7,168,940
26 Total liabilities. Add lines 17 through 25.. 30,286,145 26 24,697,535
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 5,890,546 27 4,693,288
28 Net assets with donor restrictions ........... 10,903,724 28 10,832,705
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 16,794,270 32 15,525,993
33 Total liabilities and net assets/fund balances ........ 47,080,415 33 40,223,528
Form 990 (2025)
Form 990 (2025)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
20,036,129
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
21,295,317
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-1,259,188
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
16,794,270
5
Net unrealized gains (losses) on investments ...............
5
-9,089
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
15,525,993
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2025)
Form 990 (2025)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA 		Employer identification number
36-2007481
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA 		Employer identification number

36-2007481
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA 		Employer identification number

36-2007481
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

Complete if the organization is described below. Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities .....
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2025

Schedule C (Form 990) 2025
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check expenses, and share of excess lobbying expenditures).
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2022 (b) 2023 (c) 2024 (d) 2025 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2025


Schedule C (Form 990) 2025
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
Yes
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
692,982
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
37,081
b
Carryover from last year ............................................................................................................
2b
16,786
c
Total ...........................................................................................................................................
2c
53,867
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
34,649
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
19,218
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part II-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2025


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year  
4
Number of states where property subject to conservation easement is located  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
 
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
$  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 ......................... $  
(ii)
Assets included in Form 990, Part X ............................... $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 .......................... $  
b
Assets included in Form 990, Part X ............................... $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment  
b
Permanent endowment  
c
Term endowment  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   1,581,678 1,423,798 157,880
d Equipment ....   369,579 369,295 284
e Other .....   354,758 308,076 46,682
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).. 204,846
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) INVESTMENT IN CBI		 2,233,525 F

(B) INVESTMENT IN DOTCOOPERATION, LLC		 172,826 F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) 2,406,351
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)DEPOSITS 91,634
(2)ROU ASSETS 4,974,834
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)........... 5,066,468
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
LEASE LIABILITY - OPERATING 7,168,940








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.) 7,168,940
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 20,027,040
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -9,089
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e -9,089
3 Subtract line 2e from line 1.................. 3 20,036,129
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 20,036,129
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 21,295,317
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 21,295,317
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 21,295,317
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: MANAGEMENT OF NCBA CLUSA EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Attach to Form 990.Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
SOUTH AMERICA 2 4 PROGRAM SERVICES COOPERATIVE DEVELOPMENT, GENERATE ECONOMIC GROWTH IN AGRICULTURE SECTOR, INCREASE UNDERSTANDING OF US. 2,046,416
SUB-SAHARAN AFRICA 8 24 PROGRAM SERVICES COOPERATIVE DEVELOPMENT, GENERATE ECONOMIC GROWTH IN AGRICULTURE SECTOR, IMPROVED NUTRITION, NATURAL RESOURCE MANAGEMENT, CLIMATE CHANGE. 1,694,957
CENTRAL AMERICA & THE CARIBBEAN 2 4 PROGRAM SERVICES COOPERATIVE DEVELOPMENT, GENERATE ECONOMIC GROWTH IN AGRICULTURE SECTOR, INCREASE UNDERSTANDING OF US, AND SANITARY PRACTICES, EXPORT AND MARKETING OF AGRICULTURAL. 446,062
EAST ASIA & THE PACIFIC 3 211 PROGRAM SERVICES IMPROVE FARMER PRODUCTIVITY, FARM MANAGEMENT, COOPERATIVE MANAGEMENT, NATURAL RESOURCE MANAGEMENT, INCREASED EXPORTS. 1,599,354
EAST ASIA & THE PACIFIC 0 0 GRANTMAKING   1,017,480
SOUTH AMERICA 0 0 GRANTMAKING   1,403,412
SUB-SAHARAN AFRICA 0 0 GRANTMAKING   3,906
CENTRAL AMERICA & THE CARIBBEAN 0 0 GRANTMAKING   35,896
           
           
           
           
           
           
           
           
           
3a Sub-total .... 15 243 8,247,483
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 15 243 8,247,483
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
EAST ASIA AND THE PACIFIC DELIVERING ON-THE-GROUND TECHNICAL SUPPORT 135,274 CHECK 0    
EAST ASIA AND THE PACIFIC DELIVERING ON-THE-GROUND TECHNICAL SUPPORT, FINALIZE OF NURSERY SEEDLING PRODUCTION & DISTRIBUTION 416,332 CHECK 0    
EAST ASIA AND THE PACIFIC FARMER ASSISTANCE (MUSHROOM FARMERS) 0   6,240 FARMER ASSISTANCE (MUSHROOM FARMERS) BOOK
EAST ASIA AND THE PACIFIC DELIVERING ON-THE-GROUND TECHNICAL SUPPORT 52,290 CHECK 0    
CENTRAL AMERICA & THE CARIBBEAN PURCHASE OF SUPPLIES FOR THE COMBO GRANTS TO BE DISTRIBUTED TO BENEFICIARIES 21,257 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF AGRICULTURAL SUPPLIES SUCH AS PLASTIC HARVESTER CRATES, AMMONIUM SULFATE, SULPOMAG PREMIUM BAG, WHITE SACKS, YEAST, ZINC SULFATE 39,795 ACH/WIRE 0    
SOUTH AMERICA SUBAWARD APASEM SPECIALIZED TECHNICAL ASSISTANCE 74,467 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF INPUTS FOR SUSTAINABLE NUTRITION COMMITTED UNDER COINVESTMENT AGREEMENTS 8,816 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF INPUTS FOR SUSTAINABLE NUTRITION COMMITTED UNDER COINVESTMENT AGREEMENTS 5,805 ACH/WIRE 0    
SOUTH AMERICA GREENHOUSE INSTALLATION, ACQUISITION OF MATERIALS FOR THE PRODUCTION OF ARTISANAL DRYERS. PURCHASE OF FERTERLIZER AND SOIL 38,427 ACH/WIRE 0    
SOUTH AMERICA INCREASE CROP PRODUCTIVITY THROUGH ENVIRONMENTALLY SUSTAINABLE TECHNOLOGICAL PACKAGES; CONSTRUCTION OF ARTISANAL DRYER. PURCHASE OF CHOPPER MILL, ORGANIC FERTALIZER AND RASCHEL MESH, STEEL WIRE, SLIM BEAM , WOODEN SLATS, PRINTED MESH ETC. 16,119 ACH/WIRE 0    
SOUTH AMERICA FOR THE ACQUISITION OF THRESHING MACHINERY 66,830 ACH/WIRE 0    
SOUTH AMERICA IMPLEMENTATION OF THE GINGER PROCESSING PLANT 148,174 ACH/WIRE 0    
SOUTH AMERICA TRAINING IN COMPOST PRODUCTION, INTEGRATED MANAGEMENT OF PESTS AND DISEASES IN GINGER CULTIVATION. PURCHASE OF AGRICULTURAL INPUTS, MATERIALS 37,854 ACH/WIRE 0    
SOUTH AMERICA INSTALLATION OF AN IRRIGATION SYSTEM AND SOLAR DEHYDRATOR 15,429 ACH/WIRE 0    
SOUTH AMERICA PURCHASE AND TRANPORT OF AGRICULTURAL INPUTS 5,503 ACH/WIRE 0    
SOUTH AMERICA FOR THE SERVICE OF IMPLEMENTING ROOFING FOR FACILITIES AT BIOFACTORIES. INSTALLATION OF AN IRRIGATION SYSTEM AND SOLAR DEHYDRATOR 27,319 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF MACHINERY, GINGER SEEDS, FERTILIZER AND SUPPLIES 92,269 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF MATERIALS, SOIL ANALYSIS, THE DELIVERY OF LEGUME SEEDS AND CENTROSEMA FOR THE IMPLEMENTATION OF TWO DEMONSTRATION PLOTS 10,120 ACH/WIRE 0    
SOUTH AMERICA THE PURCHASE OF THE SUPPLIES, MATERIALS, AND EQUIPMENT .TRAINING OF FARMERS IN SUSTAINABLE SOIL MANAGEMENT AND THE AGRICULTURAL ECOSYSTEM IN GINGER CULTIVATION - IMPLEMENTATION AND MONITORING OF THE ORGANIC FERTILIZER PRODUCTION MODULE. - REPORT ON THE IDENTIFICATION OF NEW TURMERIC AND GINGER FARMERS 23,205 ACH/WIRE 0    
SOUTH AMERICA FOR THE ACQUISITION OF AGRICULTURAL SUPPLIES 31,790 ACH/WIRE 0    
SOUTH AMERICA TRAINING FOR FARMERS IN TURMERIC CULTIVATION WITHIN A GREEN ECONOMY. - TRAINING FARMERS IN FERTILIZATION AND HILLING. PURCHASE OF EQUIPMENT AND SUPPLIES 25,031 ACH/WIRE 0    
SOUTH AMERICA FOR THE INSTALLATION OF IRRIGATION SYSTEM AND SOLAR DEHYDRATOR 15,292 ACH/WIRE 0    
SOUTH AMERICA TRAINING IN WEEDING AND FERTILIZATION IN GINGER CULTIVATION. - REPORT ON THE IDENTIFICATION OF NEW FARMERS IN TURMERIC AND GINGER. PURCHASE OF SUPPLIES 34,859 ACH/WIRE 0    
SOUTH AMERICA ACQUISITION OF AGRICULTURAL SUPPLIES, YEAST, POTASSIUM SULFATE, ZINC SULFATE, COPPER SULFATE MAGNESIUM SULFATE 30,346 ACH/WIRE 0    
SOUTH AMERICA ACQUISITION OF AGRICULTURAL SUPPLIES, YEAST, POTASSIUM SULFATE, ZINC SULFATE, COPPER SULFATE MAGNESIUM SULFATE 33,498 ACH/WIRE 0    
SOUTH AMERICA IMPLEMENT TWO DEMONSTRATION PLOTS FOR GINGER CULTIVATION, INCORPORATING ORGANIC INPUTS FOR NUTRITION AND PEST PREVENTION, IN ORDER TO ENSURE PROFITABLE AND SUSTAINABLE PRODUCTION IN THE LONG TERM WITHOUT AFFECTING THE ENVIRONMENT 25,099 ACH/WIRE 0    
SOUTH AMERICA THE MANUFACTURE AND ASSEMBLY OF A REFRIGERATION CHAMBER TWO UNITS OF GINGER PACKER BELTS TWO UNITS OF INDUSTRIAL FAN 77 UNITS OF HARVESTING BELTS 121,763 ACH/WIRE 0    
SOUTH AMERICA TRAINING IN EFFICIENT APPLICATION OF SOLID AND LIQUID FERTILIZERS AND PROPER APPLICATION OF MICROELEMENTS. TRAINING FOR FARMERS IN INTEGRATED PEST AND DISEASE MANAGEMENT IN ORGANIC GINGER CULTIVATION. 31,020 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF MATERIALS TO IMPLEMENT TRELLIS OR NETTING STRUCTURES TO ENSURE THE PROPER DEVELOPMENT OF CROPS, IMPROVING MANAGEMENT CONDITIONS AND FACILITATING HARVEST. INSTALLATION, MANAGEMENT, AND TECHNICAL ADVICE TO THE COMPANY'S PARTNERS IN PASSION FRUIT CULTIVATION 8,653 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF SUPPLIES, MATERIALS, AND EQUIPMENT 28,812 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF MACHINERY 17,160 ACH/WIRE 0    
SOUTH AMERICA THE PURCHASE OF SUPPLIES, MATERIALS, AND EQUIPMENT. TRAINING IN WEEDING AND FERTILIZATION IN GINGER CULTIVATION. TRAINING OF FARMERS IN HARVESTING TECHNIQUES AND THE APPLICATION OF SAFETY MEASURES IN PRODUCT TRANSPORTATION. TRAINING IN HANDLING AGRICULTURAL EQUIPMENT FOR PEST AND DISEASE CONTROL OF GINGER FOR FARMERS 31,366 ACH/WIRE 0    
SOUTH AMERICA ACQUISITION OF TRIO MACHINERY 66,803 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF SUPPLIES, GINGER SEED, POTASSIUM SULFATE, FOREST PLANTS. CERTIFICATION SERVICE 16,579 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF AN ESSENTIAL OIL DISTILLER STILL 20,043 ACH/WIRE 0    
SOUTH AMERICA TRAINING IN THE USE OF MACHINERY AND EQUIPMENT (ROTOTILLER, MOTORIZED SPRAYER, AND PICK AUGER) IN ORGANIC GINGER PRODUCTION. TRAINING IN SOIL RECOVERY, CROP ROTATION, AND ASSOCIATED CROPS IN ORGANIC GINGER PRODUCTION. TRAINING IN AWARENESS AND FOREST CONSERVATION 30,315 ACH/WIRE 0    
SOUTH AMERICA TRAINING IN AWARENESS AND ADOPTION OF GAP FOR SUSTAINABLE GINGER PRODUCTION. TRAINING ON COMPOST PRODUCTION. PRESENTATION OF PROGRESS OF INTERNAL INSPECTION OF THE FARMERS FOR ORGANIC CERTIFICATION. PURCHASE OF AGRICULTURAL SUPPLIES SUCH AS WHITE SACKS, YEAST, POTASSIUM SULFATE, ETC 8,630 ACH/WIRE 0    
SOUTH AMERICA ORGANIC INSPECTION AND CERTIFICATION SERVICE 20,697 ACH/WIRE 0    
SOUTH AMERICA TRAINING ON AGRICULTURAL SECTOR PRODUCTIVITY OR FOOD SECURITY. TRAINING ON THE USE OF INPUTS AND CULTIVATION TECHNIQUES (GINGER AND TURMERIC). PURCHASE OF MACHINERY FOR THE IMPLEMENTATION OF THE FRESH GINGER PROCESSING PLANT, STAINLESS STEEL WASHER, DISINFECTION TANK 20,627 ACH/WIRE 0    
SOUTH AMERICA PURCHASE OF MACHINERY FOR THE IMPLEMENTATION OF THE GINGER PROCESSING PLANT SUCH AS HAMMER MILL, STAINLESS STEEL MATERIAL,HOISTING MACHINE FOR KION, GAS TRAY DRYER, AUTOMATIC BURNER 24,000 ACH/WIRE 0    
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......
29
3 Enter total number of other organizations or entities .......................
12
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
ESTABLISHMENT OF BENEFICIARY FARMER DEMONSTRATION FARMS EAST ASIA AND THE PACIFIC 10,181     99,351 TRAINING AND BASIC AGRICULTURAL INPUTS (SEEDLINGS) BOOK
FARMER ASSISTANCE (COFFEE & COCOA) EAST ASIA AND THE PACIFIC 23,830     217,046 TRAINING AND BASIC AGRICULTURAL INPUTS (SEEDLINGS AND TOOLS) BOOK
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: NCBA CLUSA HAS FIELD OFFICES IN EACH COUNTRY WHICH CONDUCT SITE VISITS TO GRANT RECIPIENTS: MEASUREMENT OF PROGRESS IN ACHIEVING GRANT OBJECTIVES THROUGH MILESTONES; REIMBURSEMENT OF COSTS BASED ON SUBMISSION OF FISCAL REPORTS WITH SUPPORTING DOCUMENTATION (RECEIPTS, TIMESHEETS, ETC.).
PART I, LINE 3: EXPENDITURES WERE ACCOUNTED FOR USING THE ACCRUAL BASIS OF ACCOUNTING.
PART III, COL (C): THE NUMBER OF RECIPIENTS IS AN ACTUAL TOTAL, NOT AN ESTIMATED TOTAL.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number
36-2007481
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) PUERTO RICO COFFEE ROASTERS
PO BOX 13097
SAN JUAN,PR00908 		66-0713732 FOR-PROFIT ENTITY 225,814 0     SUB AWARD EXPENSE AT PUERTO RICO COFFEE ROASTERS THOROUGH JAN - DEC 2025
(2) PRODUCTORES DE CAFE DE PUERTO RICO
PO BOX 945
ADJUNTAS,PR00601 		66-0904470 501(C)(3) 209,389 0     SUB AWARD EXPENSE AT PROCAFE THOROUGH JAN - DEC 2025
(3) JUST RESULTSLLC
OPENGOV HUB 1100 13TH ST NW
WASHINGTON,DC20005 		83-1013665 FOR-PROFIT ENTITY 60,000 0     CONTRACTOR SERVICES AT JUST RESULTS THROUGH JAN-DEC. 2025
(4) UNIVERSIDAD DE PUERTO RICO ESTACIN EXPERIMENTAL AGRICOLA
1187 CALLE FLAMBOYAN JARDIN
BOTANICO SUR
SAN JUAN,PR00926 		66-0433763 115 45,813 0     SUB AWARD EXPENSE AT ESTACION AGRICOLA THOROUGH JAN - DEC 2025
(5) SUSTAINCERT USA INC
850 NEW BURTON ROAD SUITE 201
DOVER,DE19904 		87-4771751 FOR-PROFIT ENTITY 7,393 0     SUB AWARD EXPENSE AT SUSTAINCERT THOROUGH JAN-DEC 2025
(6) LA LIGA DE COOPERATIVAS DE PUERTO RICO
761 AV MUNOZ RIVERA
SAN JUAN,PR00918 		66-0198100 501(C)(3) 6,218 0     SUB AWARD EXPENSE AT LA LIGA DE COOPERATIVAS DE PR THOROUGH JAN - DEC 2025
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table .................
2
3
Enter total number of other organizations listed in the line 1 table ........................ .
4
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) PRODUCER INCENTIVES FOR IMPLEMENTATION OF CONSERVATION PRACTICES 60 120,432 0    
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: NCBA CLUSA HAS FIELD OFFICES IN EACH COUNTRY WHICH CONDUCT SITE VISITS TO GRANT RECIPIENTS: MEASUREMENT OF PROGRESS IN ACHIEVING GRANT OBJECTIVES THROUGH MILESTONES; REIMBURSEMENT OF COSTS BASED ON SUBMISSION OF FISCAL REPORTS WITH SUPPORTING DOCUMENTATION (RECEIPTS, TIMESHEETS, ETC.).
Schedule I (Form 990) Rev. 1-2025



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Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1DOUGLAS O'BRIEN
PRESIDENT & CEO 		(i)

(ii)		 344,669
-------------
0 		18,808
-------------
0 		0
-------------
0 		21,000
-------------
0 		19,866
-------------
0 		404,343
-------------
0 		0
-------------
0
2VALERIA ROACH
EVP & CHIEF FINANCIAL OFFICER 		(i)

(ii)		 325,154
-------------
0 		47,657
-------------
0 		0
-------------
0 		19,842
-------------
0 		10,842
-------------
0 		403,495
-------------
0 		0
-------------
0
3SAMUEL FILIACI
REGIONAL DIR, SOUTHEAST ASIA 		(i)

(ii)		 279,133
-------------
0 		6,754
-------------
0 		0
-------------
0 		13,903
-------------
0 		17,924
-------------
0 		317,714
-------------
0 		0
-------------
0
4MANUEL SERRANO
SR VP, INTERNATIONAL PROGRAMS 		(i)

(ii)		 236,529
-------------
0 		26,741
-------------
0 		0
-------------
0 		14,174
-------------
0 		15,918
-------------
0 		293,362
-------------
0 		0
-------------
0
5CARL HAMMERDORFER
SR VP,PROGRAMS & INNOVATION 		(i)

(ii)		 184,811
-------------
0 		5,880
-------------
0 		0
-------------
0 		11,838
-------------
0 		17,670
-------------
0 		220,199
-------------
0 		0
-------------
0
6ALAIN XAVIER KY-ZERBO
DEPUTY CHIEF OF PARTY 		(i)

(ii)		 106,552
-------------
0 		3,722
-------------
0 		65,323
-------------
0 		7,220
-------------
0 		20,686
-------------
0 		203,503
-------------
0 		0
-------------
0
7JHON MANNING
VP, GRANTS, CONTRACTS & COMPLIANCE 		(i)

(ii)		 149,594
-------------
0 		9,154
-------------
0 		0
-------------
0 		10,006
-------------
0 		23,165
-------------
0 		191,919
-------------
0 		0
-------------
0
8BAGESHWARI SHERCHAND
CHIEF OF PARTY 		(i)

(ii)		 133,353
-------------
0 		5,850
-------------
0 		36,400
-------------
0 		8,266
-------------
0 		6,439
-------------
0 		190,308
-------------
0 		0
-------------
0
9CRISTINE NARDI
SR. DIRECTOR, US COOPS AND EC. DEV 		(i)

(ii)		 144,286
-------------
0 		0
-------------
0 		0
-------------
0 		8,859
-------------
0 		7,902
-------------
0 		161,047
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A BAGESHWARI SHERCHAND, CHIEF OF PARTY, RECEIVES A HOUSING ALLOWANCE OF $15,097, WHICH IS INCLUDED IN THE TAXABLE COMPENSATION.
Schedule J (Form 990) (Rev. 1-2025)

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SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
COOPERATIVE LEAGUE OF THE UNITED STATES
OF AMERICA
Employer identification number

36-2007481
Return Reference Explanation
FORM 990, PART III, LINE 2 FINANCIAL INCLUSION FOR YOUTH AND MSMES: A PROJECT LED BY A KENYAN BASED ORGANIZATION (MESPT) AND FUNDED BY MASTER CARD FOUNDATION. NCBA CLUSA ACTS AS IMPLEMENTATION PARTNER UNDER A SUB-AGREEMENT SIGNED WITH MESPT (SIGNATURE WAS ON DEC 2025). THE PROJECT FOCUSES ON HELPING SMALL AND MID-SIZE BUSINESS INIITIATIVES LED BY YOUTH ASSOCIATIONS TO GROW AND THRIVE. IT FOCUSES ON 28 COUNTIES WITHIN KENYA. ITS IMPLEMENTATION STARTED IN DEC. 2025.
FORM 990, PART III, LINE 3 NCBA CLUSA HAD SIGNIFICANT CHANGES IN ITS PROGRAM PORTFOLIO DUE TO US FEDERAL GOVERNMENT DECISION ON TERMINATING ITS FINANCIAL SUPPORT TO INTERNATIONAL COOPERATION PROJECTS. IN THE COURSE OF 2025 NCBA CLUSA TERMINATED 12 PROJECTS WITHIN ITS INTERNATIONAL PROGRAM PORTFOLIO (CDP, F2F, DOM002, DRC002, ECU01, GUA005, INA016, MAD009, PER001, PUE001, TLS012, TLS013) -ALL THESE PROJECTS FOCUSING ON TECHNICAL SUPPORT TO HELP IMPROVING AND/OR STRENGTHENING LOCAL PRODUCER / FARMER ASSOCIATIONS, COOPERATIVES, ORGANIZATIONS, AND HELPING THEM TO ACHIEVE BETTER INCOME GENERATION, ORGANIZATIONAL CAPACITY, ETC. DUE TO THIS SITUATION, NCBA CLUSA HEAVILY FOCUSED IN 2025 ON SERVICES RELATED TO PROGRAM CLOSURE, AND ON STRENGTHENING ITS DOMESTIC PROGRAM PORTFOLIO, WHICH HAD MORE OPPORTUNITIES FOR DEVELOPMENT THROUGH FUNDING FROM PRIVATE SECTOR / FOUNDATIONS.
FORM 990, PART VI, SECTION A, LINE 6 NCBA CLUSA OFFERS THREE TYPES OF MEMBERSHIP: INDIVIDUAL, COOPERATIVES, AND ASSOCIATE. MEMBERS HAVE THE RIGHT TO PROVIDE A REPRESENTATIVE TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7A THERE IS AN ANNUAL ELECTION BY THE MEMBERS FOR THE OFFICERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY A VOTE OF THE MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND CEO, EVP AND CHIEF FINANCIAL OFFICER, AND FINANCE AND AUDIT COMMITTEE REVIEW THE FEDERAL FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. NOTIFICATION OF THE 990-TAX RETURN AND DRAFT ARE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C WHEN NEW DIRECTORS JOIN THE BOARD OF DIRECTORS, AN ORIENTATION IS HELD TO INCLUDE TRAINING AND DISTRIBUTION OF THE CODE OF BUSINESS ETHICS AND CONDUCT (CBEC) POLICY. THE POLICY IS DISTRIBUTED TO THE BOARD OF DIRECTORS, ANNUAL RECERTIFICATION TRAINING IS REQUIRED FOR THE FULL BOARD; ACKNOWLEDGMENT OF UNDERSTANDING AND CONFLICT OF INTEREST DISCLOSURES ARE REQUIRED. THE BOARD MONITORS WHISTLEBLOWER HOTLINE NOTIFICATIONS AND REVIEWS FOR COMPLIANCE WITH CODE OF ETHICS AND CONFLICT-OF-INTEREST POLICIES. THE BOARD MEMBERS ARE REQUIRED TO REPORT ANY INCIDENCE OF A CONFLICT OF INTEREST AS THEY OCCUR ON THE CONFLICT-OF-INTEREST DISCLOSURE FORM. THE SENIOR MANAGEMENT TEAM AND ALL EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT-OF-INTEREST STATEMENT ON AN ANNUAL BASIS AND REPORT ANY INCIDENCE OF A CONFLICT OF INTEREST AS IT OCCURS.
FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT AND CEO'S SALARY IS APPROVED BY THE BOARD OF DIRECTORS, BASED ON HIS/HER ANNUAL PERFORMANCE REVIEW, AND A COMPARISON OF CURRENT SALARIES FOR SIMILAR POSITIONS WITHIN THE WASHINGTON, DC METROPOLITAN AREA THROUGH EXTERNAL EXECUTIVE COMPENSATION STUDY. FOR THE PRESIDENT AND CEO, EXECUTIVE LEADERSHIP TEAM, AND ALL OTHER EMPLOYEES, AN EXTERNAL COMPENSATION CONSULTANT WAS RETAINED TO CONDUCT A COMPREHENSIVE ASSESSMENT OF THE NCBA CLUSA'S COMPENSATION STRUCTURE IN COMPARISON TO ESTABLISH A BASELINE FOR COMPENSATION ACROSS ALL POSITION GRADE LEVELS. ON AN ANNUAL BASIS, THE CONSULTING FIRM PROVIDES AN ANALYSIS OF THE RECOMMENDED ACROSS-THE-BOARD PERCENTAGE INCREASE FOR ALL POSITIONS BASED ON SALARY SURVEY DATA OBTAINED FROM VARIOUS RECOGNIZED INDUSTRY SOURCES. THE EMPLOYEES' SALARIES ARE DETERMINED USING THIS INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19 NCBA CLUSA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.THE AUDITED FINANCIAL STATEMENTS ARE FILED IN THE FEDERAL AUDIT CLEARINGHOUSE (FAC) AND ARE AVAILABLE TO THE PUBLIC. THE NCBA CLUSA WEBSITE INCLUDES THE CODE OF BUSINESS ETHICS AND CONDUCT POLICY GUIDELINES TO THE PUBLIC AND REPORTABLE METHODS TO PROMOTE GOOD BEHAVIORAL STANDARDS FOR ALL WORKING WITH NCBA CLUSA.
FORM 990, PART IX, LINE 11G CONSULTANTS 938,297. OTHER PROFESSIONAL SERVICES 859,459. CONTRACTORS 798,898. OUTSIDE TEMPORARY SERVICES 1,633. GRAPHICS, DESIGN, ENGRAVING 5,149. RECRUITMENT SERVICES 780.
FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


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