CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Global Climate Justice

aka COTAP, COTAP.org | Walnut Creek, CA | https://COTAP.org

GuideStar Charity Check

EIN: 27-4220630

Contributions tax deductible
as of November 2023

IRS BMF 509(a)(1)
as of November 13, 2023

View summary

Charity Check report

Mission

The mission of Carbon Offsets To Alleviate Poverty (www.COTAP.org) is to empower individuals in developed countries to simultaneously fight both global poverty and climate change by connecting their carbon footprints with certified forestry projects in least-developed countries which create life-changing income for the world's poorest people.

Ruling year info

2011

Founder

Mr. Tim Whitley

Main address

1200 Mt Diablo Blvd, Ste 111

Walnut Creek, CA 94596 USA

Show more contact info

EIN

27-4220630

Subject area info

Environment

Forest preservation

International economics and trade

Population served info

Indigenous peoples

Economically disadvantaged people

NTEE code info

International Economic Development (Q32)

Forest Conservation (C36)

Pollution Abatement and Control Services (C20)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Blog

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Please see www.COTAP.org

The "programs" section is a GuideStar requirement and does not apply to COTAP.

Population(s) Served

Indigenous peoples

Economically disadvantaged people

Farmers

Self-employed people

Unemployed people

Where we work

External reviews

Videos

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

We shared information about our current feedback practices.

How is your organization using feedback from the people you serve?

To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To strengthen relationships with the people we serve
Which of the following feedback practices does your organization routinely carry out?

We aim to collect feedback from as many people we serve as possible, We look for patterns in feedback based on people’s interactions with us (e.g., site, frequency of service, etc.), We act on the feedback we receive, We share the feedback we received with the people we serve
What challenges does the organization face when collecting feedback?

We don’t have the right technology to collect and aggregate feedback efficiently, It is difficult to find the ongoing funding to support feedback collection, Staff find it hard to prioritize feedback collection and review due to lack of time

Financials

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Fiscal year: Jan 01 - Dec 31

Financial documents

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

1.39

Average of 0.80 over 5 years

Months of cash in 2021

SOURCE: IRS Form 990

10.1

Average of 6 over 5 years

Fringe rate in 2021

SOURCE: IRS Form 990

8%

Average of 3% over 5 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$71,018
Program Services	$0
Investments	$0
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$71,018

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$4,405
Occupancy	$2,000
Printing, Publications, Postage, etc.	$469
Other Expenses	$25,500
Total Expenses	$32,374
Net Gain/Loss	$38,644

Revenue
Contributions	$138,136
Program Services	$0
Investments	$0
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$138,136

Expenses
Grants	$0
Salaries & Employee Benefits	$0
Professional Fees	$1,750
Occupancy	$4,700
Printing, Publications, Postage, etc.	$0
Other Expenses	$80,289
Total Expenses	$86,739
Net Gain/Loss	$51,397

Revenue
Contributions	$210,923
Government Grants	$0
Program Services	$0
Investments	$27
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$210,950

Expenses
Program Services	$158,906
Administration	$56,837
Fundraising	$0
Total Expenses	$215,743
Net Gain/Loss	($4,793)

Functional expenses
Accounting Fees	$11,000
Advertising & Promotion	$3,810
Information Technology Expenses	$5,806
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$254,943
Government Grants	$0
Program Services	$0
Investments	$47
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$254,990

Expenses
Program Services	$148,432
Administration	$56,218
Fundraising	$0
Total Expenses	$204,650
Net Gain/Loss	$50,340

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$32,235
Information Technology Expenses	$3,179
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$513,032
Government Grants	$15,000
Program Services	$0
Investments	$112
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$528,144

Expenses
Program Services	$424,410
Administration	$54,240
Fundraising	$0
Total Expenses	$478,650
Net Gain/Loss	$49,494

Functional expenses
Accounting Fees	$10,806
Advertising & Promotion	$3,000
Information Technology Expenses	$7,559
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2017	Dec 31, 2017	Change
Contributions	$71,018
Cash & Equivalents	$23,085	$22,335	($750)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$7,345	$7,345
Total Assets	$23,085	$29,680	$6,595

Liabilities	Jan 01, 2017	Dec 31, 2017	Change
Total Liabilities	$35,233	$0	($35,233)

Fund balance	Jan 01, 2017	Dec 31, 2017	Change
Net Assets	($12,148)	$29,680	$41,828

Assets	Jan 01, 2018	Dec 31, 2018	Change
Contributions	$138,136
Cash & Equivalents	$22,335	$73,058	$50,723
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$7,345	$400	($6,945)
Total Assets	$29,680	$73,458	$43,778

Liabilities	Jan 01, 2018	Dec 31, 2018	Change
Total Liabilities	$63,458	$55,839	($7,619)

Fund balance	Jan 01, 2018	Dec 31, 2018	Change
Net Assets	($33,778)	$17,619	$51,397

Assets	Jan 01, 2019	Dec 31, 2019	Change
Contributions	$210,923
Cash & Equivalents	$73,058	$162,181	$89,123
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$400	$400	$0
Total Assets	$73,458	$162,581	$89,123

Liabilities	Jan 01, 2019	Dec 31, 2019	Change
Accounts Payable	$55,839	$149,755	$93,916
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$55,839	$149,755	$93,916

Fund balance	Jan 01, 2019	Dec 31, 2019	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$17,619	$12,826	($4,793)
Net Assets	$17,619	$12,826	($4,793)

Assets	Jan 01, 2020	Dec 31, 2020	Change
Contributions	$254,943
Cash & Equivalents	$162,181	$184,665	$22,484
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$1,650	$1,650	$0
Total Assets	$163,831	$186,315	$22,484

Liabilities	Jan 01, 2020	Dec 31, 2020	Change
Accounts Payable	$149,755	$121,899	($27,856)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$149,755	$121,899	($27,856)

Fund balance	Jan 01, 2020	Dec 31, 2020	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$14,076	$64,416	$50,340
Net Assets	$14,076	$64,416	$50,340

Assets	Jan 01, 2021	Dec 31, 2021	Change
Contributions	$513,032
Cash & Equivalents	$184,665	$401,199	$216,534
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$1,650	$1,650	$0
Total Assets	$186,315	$402,849	$216,534

Liabilities	Jan 01, 2021	Dec 31, 2021	Change
Accounts Payable	$121,899	$288,939	$167,040
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$121,899	$288,939	$167,040

Fund balance	Jan 01, 2021	Dec 31, 2021	Change
Temporarily Restricted Net Assets	N/A	N/A	N/A
Permanently Restricted Net Assets	N/A	N/A	N/A
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$64,416	$113,910	$49,494
Net Assets	$64,416	$113,910	$49,494

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	-$4,793	$50,340	$49,494
As % of expenses	-2.2%	24.6%	10.3%
Unrestricted surplus (deficit) after depreciation	-$4,793	$50,340	$49,494
As % of expenses	-2.2%	24.6%	10.3%

Revenue composition
Total revenue (unrestricted & restricted)	$210,950	$254,990	$528,144
Total revenue, % change over prior year	0.0%	20.9%	107.1%
Program services revenue	0.0%	0.0%	0.0%
Membership dues	0.0%	0.0%	0.0%
Investment income	0.0%	0.0%	0.0%
Government grants	0.0%	0.0%	2.8%
All other grants and contributions	100.0%	100.0%	97.1%
Other revenue	0.0%	0.0%	0.0%

Expense composition
Total expenses before depreciation	$215,743	$204,650	$478,650
Total expenses, % change over prior year	0.0%	-5.1%	133.9%
Personnel	0.0%	2.9%	18.0%
Professional fees	12.2%	2.2%	3.6%
Occupancy	3.2%	5.2%	2.1%
Interest	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%
All other expenses	84.7%	89.7%	76.4%

Full cost components (estimated)	2019	2020	2021
Total expenses (after depreciation)	$215,743	$204,650	$478,650
One month of savings	$17,979	$17,054	$39,888
Debt principal payment	$0	$0	$0
Fixed asset additions	$0	$0	$0
Total full costs (estimated)	$233,722	$221,704	$518,538

Capital structure indicators

Liquidity	2019	2020	2021
Months of cash	9.0	10.8	10.1
Months of cash and investments	9.0	10.8	10.1
Months of estimated liquid unrestricted net assets	0.7	3.8	2.9

Balance sheet composition	2019	2020	2021
Cash	$162,181	$184,665	$401,199
Investments	$0	$0	$0
Receivables	$0	$0	$0
Gross land, buildings, equipment (LBE)	$0	$0	$0
Accumulated depreciation (as a % of LBE)	0.0%	0.0%	0.0%
Liabilities (as a % of assets)	92.1%	65.4%	71.7%
Unrestricted net assets	$12,826	$64,416	$113,910
Temporarily restricted net assets	N/A	N/A	N/A
Permanently restricted net assets	N/A	N/A	N/A
Total restricted net assets	$0	$0	$0
Total net assets	$12,826	$64,416	$113,910

Key data checks

Key data checks	2019	2020	2021
Material data errors	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination

Form 1023/1024 is not available for this organization

Founder

Mr. Tim Whitley

LinkedIn profile

Number of employees

Source: IRS Form 990

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Board of directors
as of 11/22/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Tim Whitley

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

David Minor

Ameriprise Financial Services

Organizational demographics

SOURCE: Self-reported; last updated 9/20/2023

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Male, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person without a disability

Race & ethnicity

No data

Gender identity

No data

Sexual orientation

No data

Disability

No data

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Global Climate Justice

Mission

Is this your nonprofit?

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

Our programs

Please see www.COTAP.org

Where we work

How we listen

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2021 info

1.39

Months of cash in 2021 info

10.1

Fringe rate in 2021 info

8%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Founder

Mr. Tim Whitley

Number of employees

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Compensation data

CARBON OFFSETS TO ALLEVIATE POVERTY (COTAP)

Board of directors data

Tim Whitley

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities