2025-10-17T13:40:02-05:00 2024-12-31 WITHUMSMITHBROWN PC 1800 TYSONS BLVD SUITE 1800 TYSONS VA 22102 990 2024-01-01 453867653 Committee On Sustainability Assessment % LIAM J BRODY COMM 2158255500 1700 Market Street Suite 1005 Philadelphia PA 19103 Carli Rosencranz Treasurer 2158255500 2025-10-08 true true RICHARD RUVELSON P00234075 2155462140 2024 2025-03-06 01:10:19Z LIAM J BRODY 1700 Market Street 1005 Philadelphia PA 19103 3385938 false X WWW.THECOSA.ORG X 2012 PA TO RESEARCH AND DEVELOP MEASUREMENT TOOLS TO ANALYZE THE SOCIAL, ENVIRONMENTAL AND ECONOMIC IMPACTS OF AGRICULTURAL PRACTICES. 8 7 7 6 0 0 342071 2587057 931008 760995 22915 42596 0 -4710 1295994 3385938 0 24412 0 0 987358 664743 0 0 41738 1337176 2275607 2324534 2964762 -1028540 421176 4011146 4348992 530153 446823 3480993 3902169 X WE ACCELERATE SUSTAINABILITY BY ADVANCING SMART PERFORMANCE metrics AND INNOVATIVE TECHNOLOGIES, ENABLING USERS TO TAKE BETTER DECISIONS THAT MAKE A TANGIBLE DIFFERENCE FOR PEOPLE AND PLANET. false false 2586315 24412 756285 COSA FACILITATES THE COLLECTIVE IMPACT OF INSTITUTIONS DEDICATED TO ACCELERATING RURAL PROSPERITY & AGRICULTURAL SUSTAINABILITY IN THE WORLD'S POOREST COUNTRIES. DRIVEN BY THE CONVICTION THAT RELIABLE DATA ENABLES BETTER DECISION-MAKING & GREATER ACCOUNTABILITY, WE DEVELOP & SHARE PRAGMATIC INDICATORS & SOLUTIONS TO BETTER MEASURE & MANAGE SUSTAINABILITY. CREATING A "PUBLIC SQUARE" FOR ALIGNMENT OF PURPOSE & UNDERSTANDING SERVES EVERYONE EQUALLY. THE COSA NETWORK IS AN INCUBATOR OF LESSONS THAT CATALYZE FACT-BASED DECISION-MAKING TO IMPROVE SUSTAINABILITY PROGRAMS IN FOOD & AGRICULTURE. WE COLLABORATE WITH A DIVERSE SET OF PARTNERS FROM RESEARCH INSTITUTES & DEVELOPMENT AGENCIES TO PRIVATE COMPANIES & FOUNDATIONS - IN ORDER TO BUILD LOCAL CAPACITY IN MANY COUNTRIES & AMONG TENS OF THOUSANDS OF FARMERS. OUR CORE WORK IS FOUR PRONGED: 1) DESIGN - COSA WORKS TOGETHER WITH PARTNERS & LOCAL COMMUNITIES TO DESIGN & IMPLEMENT SUSTAINABILITY ASSESSMENTS THAT ADDRESS THE IMPORTANT CHALLENGES THAT THEY FACE. BY WORKING THROUGH LOCAL ORGANIZATIONS COSA IMPROVES THEIR PRACTICES, ENSURES LOCAL RELEVANCE, & HELPS THEM CONFORM TO INTERNATIONAL STANDARDS OF BEST PRACTICES SO THAT THEY CAN KNOW THE ACTUAL IMPACTS OR LONG TERM SUSTAINABILITY OF DIVERSE TYPES OF PROJECTS OR INVESTMENTS IN RURAL COMMUNITIES. 2) MEASURE - WE APPLY A CONSISTENT, STANDARDIZED APPROACH WHICH ENSURES COMPARABILITY, PROVIDES CLARITY, & REDUCES COSTS. COSA TRAINS & SUPPORTS LOCAL ENTITIES OR INSTITUTIONS WITH TOOLS & SERVICES TO CONDUCT THE HANDS-ON FIELDWORK & ASSESSMENTS THEMSELVES. THIS ENSURES THE CAPACITY BUILDING THAT IS NECESSARY FOR LONG TERM ADOPTION OF SOUND MONITORING AND ASSESSMENT PRACTICES. EVIDENCE-BASED SCIENTIFIC METHODS FORM THE CORE OF THE WORK. 3) MANAGE - FOR SUSTAINABILITY PRACTICES TO BE COST-EFFECTIVE REQUIRES THAT ENTITIES HAVE THE RIGHT INFORMATION AT THE RIGHT TIME. COSA TOOLS & TECHNOLOGIES HELP TO IMPROVE MANAGEMENT CHOICES SO THAT ORGANIZATIONS CAN QUICKLY APPLY THE MOST SUSTAINABLE PRACTICES THAT REDUCE ENVIRONMENTAL & ECONOMIC VULNERABILITY AMONG FARM COMMUNITIES. 4) SHARE & DISSEMINATE - COSA ADVANCES A COMMUNITY OF LEARNING BY MAKING INFORMATION & LESSONS AVAILABLE TO FARMERS, RURAL ORGANIZATIONS & THE SUSTAINABILITY ASSESSMENT COMMUNITY AS A WHOLE. THIS SERVICE IS ESPECIALLY VALUABLE IN LOW RESOURCE COUNTRIES WHERE, FOR THE FIRST TIME, GOVERNMENTS, COMPANIES, NGOS, FARMERS, & RESEARCHERS (THE COMMUNITY) HAVE A MUTUAL & TRANSPARENT WAY TO SHARE THEIR UNDERSTANDING & ADVANCE THE BEST ECONOMIC, SOCIAL, & ENVIRONMENTAL PRACTICES. 2586315 true true false false false false false false false false true false false false false true true false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false true 5 0 true 7 true false false false false false false false false false false false false X 8 7 false false false false true true false true true false false true true true true true true true false false PA X LIAM J BRODY 2158255500 1700 MARKET STREET SUITE 1005 PHILADELPHIA PA 19147 LIAM J BRODY Chief Executive Officer 40.0 0.0 X X 167956 0 21466 JESSICA MULLAN SR. DIR. MEASUREMENT SYSTEMS 40.0 0.0 X 129584 0 4797 MATTHEW HIMMEL Sr Dir Sustainability Intel Sy 40.0 0.0 X 109865 0 17038 louise salinas Senior Director Finance - Ops 40.0 0.0 X 119770 0 6650 DANIELE GIOVANNUCCI FORMER PRESIDENT(thru 05/2023) 0.0 0.0 X 97168 0 2690 RICHARD ROGERS CHAIRMAN 1.0 0.0 X X 0 0 0 CARLI ROSENCRANZ TREASURER 1.0 0.0 X X 0 0 0 HAN DE GROOT Member (Thru 03/2024) 1.0 0.0 X 0 0 0 RIC RHINEHART Vice Chair 1.0 0.0 X X 0 0 0 Barbara Fiorito MEMBER 1.0 0.0 X 0 0 0 Blanca Castro MEMBER 1.0 0.0 X 0 0 0 Cate Baril MEMBER 1.0 0.0 X 0 0 0 Jeremy Gottschalk MEMBER 1.0 0.0 X 0 0 0 624343 0 52641 4 true true false AidData of William and Mary College 400 Landrum Dr WILLIAMSBURG VA 23186 Research Services 492910 Stichting BoP Innovation Center Bo ARTHUR VAN SCHENDELSTRAAT 500 3511 MH UTRECHT 0 NL Research Services 221750 Element 84 Inc 210 N Lee Street Suite 203 ALEXANDRIA VA 22314 Web Plat. Dev. Svc. 143676 Elena Serfilippi VIA DEI CAMPI 20 PESARO 0 IT 61122 Research Services 100125 4 2587057 2587057 PROJECTS & ADVISORY 900099 760995 760995 760995 42596 42596 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 167 167 FOREIGN CURRENCY LOSS 900099 -4877 -4877 -4710 3385938 756285 42596 0 0 24412 24412 0 189422 123124 56827 9471 99858 64908 29957 4993 293037 190474 87912 14651 0 37773 24552 11332 1889 44653 29024 13396 2233 0 10530 10530 45858 45858 0 0 0 1984675 1937436 43342 3897 0 24708 2204 22455 49 10201 276 9925 0 6840 3343 3497 96547 89571 2490 4486 0 0 1326 1326 0 85991 85991 0 BANK FEES 5462 54 5408 PAYROLL SERVICE FEES 2140 2140 MISCELLANEOUS 1329 416 844 69 2964762 2586315 336709 41738 142584 296131 446174 1518584 2706761 1759470 472486 224998 0 0 0 0 0 0 0 0 13834 42385 622078 114654 229307 507424 0 0 0 0 0 0 0 0 0 0 4011146 4348992 196165 154307 0 0 333988 292516 0 0 0 0 0 0 0 0 0 0 0 0 530153 446823 X 382165 671479 3098828 3230690 3480993 3902169 4011146 4348992 421176 X false true X true false X 236047 222743 449291 342071 318186 1568338 0 0 236047 222743 449291 342071 318186 1568338 941951 626387 4986 3140 3679 22915 42596 77316 0 -4710 -4710 1640944 3773524 0.38172 0.45779 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 622078 114654 507424 507424 0 0 X 3385938 3385938 3385938 2964762 2964762 2964762 Schedule D, Part X, Line 2: The Committee qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Committee's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Committee qualifies for the charitable contribution deduction under Section 170(b)(1)(a)(vi) and has been classified as an organization other than a private foundation. GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. GAAP prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. The Committee believes that it had no uncertain tax positions as defined in GAAP. South America 0 5 Program Services Impact Measurement 207247 Europe (Including Iceland and Greenland) 0 6 Program Services Impact measurement 507367 Sub-Saharan Africa 0 2 Program Services Impact measurement 155364 North America 0 2 Program Services Impact measurement 96609 Central America and the Caribbean 0 3 Program Services Impact measurement 202761 South Asia 0 1 Program Services Impact measurement 88280 East Asia and the Pacific 0 1 Program Services Impact measurement 20300 0 20 0 20 1277928 1277928 North America research grant 24412 wire 1 0 false false false false false false X true false false false false false false false false LIAM J BRODY Chief Executive Officer 167956 0 0 0 0 0 5400 0 16066 0 189422 0 0 0 DANIELE GIOVANNUCCI FORMER PRESIDENT(thru 05/2023) 0 0 0 0 97168 0 2690 0 0 0 99858 0 0 0 SCHEDULE J, part I, Line 4a: Daniele GIOVANNUCCI, former president, received a severance payment of $97,168 in 2024. FORM 990, PART VI, SECTION A, LINE 6: THE COMMITTEE HAS ONE CLASS OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B: PRIOR TO ITS FILING WITH THE IRS, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C: Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms that such entity: a. has received a copy of the conflicts of interest policy, b. has read and understands the policy, c. has agreed to comply with the policy, and d. understands COSA is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. The Conflict of Interest Statement is sent together with the policy annually prior to the December board meeting. Members of the Board and Officers are asked to read the policy and complete the statement and return it to Administration staff. Administration staff forward them to the Board Chair ahead of the meeting for review. If conflicts are disclosed they are discussed by the board in session and subsequent actions taken if needed. The process is documented in the Board Minutes. FORM 990, PART VI, SECTION B, LINE 15A: THE PRESIDENT'S PERFORMANCE IS REVIEWED ANNUALLY BY THE BOARD AND DOCUMENTED. THE COMPENSATION OF THE PRESIDENT IS TIED TO THIS PERFORMANCE REVIEW AND COMPARATIVE INFORMATION. FORM 990, PART VI, SECTION C, LINE 19: THE COMMITTEE'S GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTORS TOTAL FEES:1964506 FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE SERVICES TOTAL FEES:11275 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL LIABILITY TOTAL FEES:8894