COCOA360 FUND (EIN 474120941) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2015

Legal Domicile

Principal Officer

Jerry Bosrotsi

Phone

2152535587

Tax Period

2024-01-01 to 2024-12-31

COCOA360 FUND, founded in 2015, is a small nonprofit in the Human Services sector that reported $376K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $442K exceeded revenue, resulting in a 18% operating deficit.

Mission

To leverage existing community resources to fund improvements in education and healthcare and build a self-sustaining development model that puts the underprivilegedrural cocoa farmers in the drivers seat of development. Our pioneering model uses cocoa to transform community infrastructure and facilitate consistent access to education and healthcare. We hope to replicate this model to empower rural farming communities all over the world.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $376,267

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $376,267

Expense Breakdown

Grants Paid $309,666

Salaries & Benefits $58,550

Fundraising Expenses $126,170

Program Expenses $315,764

Other Expenses $73,918

TOTAL EXPENSES $442,134

Year-over-Year Comparison

	2024	2023	Change
Revenue	$376,267	$421,819	-0.1%
Expenses	$442,134	$302,548	+0.5%
Net Income	$-65,867	$119,271	-1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	Chief Executive Officer	0.00	Officer Key Emp	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$376,267	$442,134	$71,957	$-65,867
2023	$421,819	$302,548	$137,824	$119,271
2022	$229,424	$225,059	$18,553	$4,365
2021	$302,616	$350,124	$14,188	$-47,508
2020	$223,744	$251,137	$68,735	$-27,393
2019	$262,727	$257,667	$96,128	$5,060
2018	$284,873	$243,170	$91,068	$41,703

COCOA360 FUND