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Committee on Sustainability Assessment

EIN 45-3867653 · Philadelphia, PA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair69 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$3.4 million
Spending
$3.0 million
Spent on programs
87%
Reserves
0.7 months of spending
Largest source of income
donations and private grants, 76%
Employees
7
Volunteers
6
Highest pay
$189,422, chief executive officer

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 69 out of 100. Higher than 42% of charities in its peer group (food and agriculture, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.7 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 12% of income.

  • Income trend

    15 of 15

    Income rose 161% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 2 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (food and agriculture, $1m to $10m).

  • Independent board

    25 of 25

    7 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $2.6 million spent. 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.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2012.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.