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The Endowment
The Cordis Endowment · Cordis Group · 2026
The Cordis Endowment · Capital with a Purpose

Capital committed
to the work the
market will not
fund on its own.

The Cordis Endowment is a permanent, funded commitment from the firm to the structural conditions that surround every transaction we advise on. The commercial practice and the philanthropic commitment are expressions of the same belief. They grow together.

Research · Community · Education · Access

The founders who built something real deserve to exit it on informed terms.

Cordis · Founding Belief
Why It Exists

A transaction is never
only a financial event.

When a founder sells a business, the consequences extend far beyond the closing table. They touch the families who built equity alongside them, the employees whose livelihoods were shaped by that enterprise, and the communities whose tax base and institutional memory are embedded in what that business represented.

Cordis was built on the observation that information asymmetry in private markets is not a neutral condition. It is a structural bias that consistently transfers value away from founders and toward buyers who arrive better prepared. The MRI engagement corrects that asymmetry for individual clients. The Endowment funds the work that addresses it at scale.

Every engagement Cordis closes sharpens the research the Endowment funds. Every piece of research the Endowment produces makes the next engagement more precise. The architecture is intentional.

The Founding Belief

The information asymmetry in private markets is a correctable problem. Correcting it is worth doing — not because it is good for Cordis, but because the founders who built something real deserve to exit it on informed terms. The Endowment exists because that belief has consequences that extend beyond any single engagement.

79%
Have no written transition plan
Of small business owners have done no formal exit planning — not because they are indifferent, but because the infrastructure to prompt it does not exist before the moment of crisis.
Exit Planning Institute · State of Owner Readiness 2023
50%
Of exits are involuntary
All business exits in the U.S. forced by death, disability, divorce, disagreement, or distress. These are not failures of ambition. They are failures of preparation — in a market that provides no preparation infrastructure.
Exit Planning Institute · Business Owner Perspectives
$10T
Transferring by 2030
In private business assets changing hands as Baby Boomers retire — 10,000 per day. Only 30% of family businesses survive to the second generation. Only 12% to the third.
McKinsey Global Institute · The Great Ownership Transfer 2025
R
01
Domain 01 · Research

Independent Transaction
Intelligence

The lower-middle market is the least studied segment of private transactions in the United States. Academic M&A research concentrates where data is visible — public companies, large-cap PE, disclosed transactions above $250 million. The $5M to $250M founder-owned business market operates almost entirely out of view.

The data that does exist is fragmentary and buyer-side. SRS Acquiom, GF Data, PitchBook — valuable, but none answer the question a seller actually needs answered: what happened to businesses whose profile looks like mine, and why?

Between 40 and 60 percent of signed LOIs in the lower-middle market are repriced before close. In 8 out of 10 repriced transactions, the seller had access to the same information the buyer used to renegotiate. They simply had not organized it before the process began.

10%
Of U.S. adults aged 65 and older have clinical dementia. Another 22% have mild cognitive impairment. The disease is subclinical — developing for a decade before symptoms appear. A meaningful share of founder-owned businesses are being governed by owners whose capacity is silently declining while they negotiate deals and make succession decisions.
Columbia University · Population Study of Aging

The advisory community has no protocol for cognitive decline in business ownership. The Endowment funds the research that builds one — and the frameworks that allow preparation before the moment of crisis.

Types of Initiatives the Endowment Supports
Misalignment Tax Tracking Study
A longitudinal study tracking the gap between LOI price and actual proceeds at close, across revenue bands, industries, and buyer types. Conducted through the Cordis Institute. Designed to become the most complete independent record of lower-middle-market transaction outcomes in existence — published regardless of what it shows.
Buyer Behavior Research
Documenting how institutional buyers actually underwrite acquisitions across a fund cycle — which variables they model, how their thesis shifts as a platform matures, and where the gap between what buyers say publicly and what they negotiate privately is widest. Research a seller's attorney, CPA, or Vistage chair can use directly with any client.
Forced Exit Studies
Examining what forced exits — driven by the Five Ds — cost sellers relative to planned exits, what preparation would have changed, and what the aggregate cost to families and communities looks like at the market level. An underexplored dimension that no existing dataset captures.
Cognitive Decline and Business Governance
Research into the scale of dementia and mild cognitive impairment among active business owners, and the governance frameworks needed to address it before incapacity triggers a crisis. The legal system has limited tools for this. The advisory community has no protocol. The Endowment is funding the development of one.
C
02
Domain 02 · Community

Enterprise Resilience
and the Ripple Effect

When a business closes — not sells, but closes — the consequences are rarely contained to the owner. A manufacturer in a mid-sized city is forty jobs, a customer to a dozen local suppliers, a contributor to the municipal tax base, and in many communities the institutional anchor that everything else organizes around.

McKinsey's 2025 analysis found that nearly 80% of projected ownership exits will occur among businesses valued below $2 million — the firms most likely to close rather than transfer, because they lack access to buyers, advisors, and financing. In smaller, aging states, firm closures permanently break local economic ladders. The value at stake exceeds $3 trillion.

The Five Ds account for roughly 50% of all business exits. More than half of owners rarely think about protection against these risks. Only 40% have a buy-sell agreement. Of those, most have not reviewed it in five years — and most do not address disability, despite the fact that the odds of a long-term disabling illness before age 65 are measurably greater than the odds of dying prematurely.

1 in 3
Americans relies on the income of a Baby Boomer-owned small business. Boomers own 40% of U.S. small businesses, employing more than 25 million people. By 2030, every Boomer will be at or beyond retirement age — with 10,000 retiring daily.
Teamshares · Silver Tsunami Report 2025

Only 30% of family businesses make it to the second generation. Only 12% survive to the third. The Endowment funds work that changes those odds — at the enterprise and community level.

Types of Initiatives the Endowment Supports
Employee Ownership Transitions
Organizations like Project Equity, which provides comprehensive transition services for ESOPs, employee ownership trusts, and worker cooperatives. Employee-owned businesses have 8.5% higher profit margins than competitors and dramatically lower layoff rates. For a retiring founder without an obvious buyer, employee ownership is often the only structure that preserves jobs, keeps the business locally rooted, and delivers fair value.
Five-D Preparedness Programs
Legal clinics that help founders create buy-sell agreements and disability provisions. Financial planning organizations that close the gap between retirement planning and business transition planning. Community-based advisory networks in markets where professional M&A counsel is unavailable or unaffordable.
Cognitive Decline Planning Frameworks
Governance frameworks for founder-owned businesses that address cognitive decline before the moment of crisis — POA structures, succession triggers, board authority provisions. With 10% of adults over 65 having clinical dementia and another 22% having mild cognitive impairment, this is a foreseeable risk that warrants preparation, not improvisation.
Workforce Transition Support
Partnerships with regional workforce development organizations in areas where a single employer represents a significant share of local employment. When a business closes unexpectedly, the workforce consequences can be as significant as the ownership consequences. The Endowment supports programs that address both simultaneously.
E
03
Domain 03 · Education

Transaction Literacy
at Scale

Institutional buyers train their deal teams extensively. They run post-mortems on every completed transaction. They maintain internal playbooks documenting which variables move purchase price, which diligence findings create the most negotiating leverage, and which structural terms — earnouts, escrow holdbacks, working capital pegs — convert guaranteed consideration into contingent payment.

The founder across the table is navigating this for the first and only time. Their attorney may have done a handful of transactions at this size. Their CPA may have never been present at a closing table. The informational asymmetry does not begin at the LOI. It begins years before, in the absence of any infrastructure that transmits transaction intelligence to founders before they need it.

The goal of the Education domain is not to create Cordis clients. It is that the framework for understanding what is at stake in a lower-middle-market transaction becomes common knowledge among the advisors who serve founders — so that a founder who never engages Cordis still enters their process better prepared.

78%
Of business owners who sought transition advice in 2023 still lacked a formal transition team. The gap is not awareness. It is infrastructure — the absence of a professional network equipped to deliver transaction intelligence before a transaction is imminent.
Exit Planning Institute · State of Owner Readiness 2023

SCORE has helped more than 17 million entrepreneurs since 1964. Its research shows that business owners who receive three or more hours of mentoring report higher revenues and faster growth. But SCORE's transaction-specific resources do not yet address the informational asymmetry that governs lower-middle-market deal outcomes. The Endowment funds work that closes that gap.

Types of Initiatives the Endowment Supports
CPA and Attorney Continuing Education
The placement of Cordis Institute research into the continuing education programs of CPA state societies, bar association M&A practice sections, and regional accounting and legal organizations. When a founder's CPA understands what a working capital peg is and how buyers use it, that founder enters a process better protected regardless of who advises them.
Vistage and Peer Group Integration
The Vistage network reaches more than 45,000 business leaders in peer advisory groups. Placing transaction literacy curriculum into Vistage chapter programming — not as a Cordis product pitch but as a resource the chair can deploy independently — is one of the highest-leverage points of intervention in the lower-middle market.
Business School Curriculum
The development and placement of seller-side transaction curriculum into regional business schools and executive education programs. Most M&A instruction is buyer-side and large-cap. There is almost no curriculum addressing the seller-side experience in the lower-middle market. The Endowment funds its development and placement where founder-owners are most likely to encounter it.
SCORE Partnership
Supporting the development of transaction-specific exit preparation resources within the SCORE network — focused on the informational asymmetry that governs deal outcomes, not just general exit strategy. SCORE's reach across all 50 states and 10,000 volunteer mentors makes it one of the most efficient transmission mechanisms available for this material.
A
04
Domain 04 · Access

Removing Structural Barriers
to Formation and Preparation

Two distinct access problems define the edges of the Cordis mission. The first is at the exit end: founders navigating transactions without institutional-grade advisory support — not because they are indifferent, but because the infrastructure simply does not exist in the markets where they operate.

The second is at the formation end: people who would build the businesses that eventually become Cordis clients, if the structural barriers to formation were lower. The most consequential of those barriers in the United States is health insurance.

The academic literature has documented a phenomenon called entrepreneurship lock — the suppression of business formation caused by the bundling of health insurance and employment. Research published in the Journal of Health Economics found that business ownership rates increase measurably in the months immediately after individuals turn 65 — when Medicare removes the health insurance dependency. The jump at age 65 is specifically attributable to the removal of the coverage barrier, not retirement or pension eligibility.

A 2024 study in Small Business Economics found that a $100 per month increase in health insurance exchange premiums decreases the annual probability of entry into self-employment by 18%. Published research in PMC found that self-employed females are 83% less likely to be insured than women in the general population. The Endowment takes the gendered dimension of this specifically seriously.

49%
Of would-be entrepreneurs say they would be more likely to start a business if they had access to benefits — including health insurance — currently tied to full-time employment. This is not a demand for subsidy. It is a description of a structural condition.
Harris Poll · Commissioned by Zapier · 2021
83%
Less likely to be insured — self-employed females versus women in the general population. Women face compounded barriers: lower access to startup capital, higher relative premiums, and a coverage gap male counterparts are less likely to face.
PMC · Journal of Health Economics Research · 2016
Types of Initiatives the Endowment Supports
Health Coverage Portability Programs
Initiatives addressing the coverage gap in the first 24 months of business formation: association health plan expansions, ICHRA implementation support for micro-employers, and partnerships with healthcare navigation organizations serving self-employed individuals. Particularly for women, caregivers, and first-generation entrepreneurs who do not have alternative coverage sources.
The Founders' Intelligence Access Program
A direct program of the Cordis Endowment extending MRI-level transaction intelligence to founders navigating significant transactions without institutional advisory support. Participants are nominated by Cordis COI network members — CPAs, exit attorneys, Vistage chairs — with direct knowledge of the founder's situation. Selection is based on whether the founder is at a genuine inflection point and whether preparation would change the outcome. One to four engagements per year, conducted at the same standard as a full Cordis MRI.
Sub-$10M Transaction Preparation
Partnerships with regional SBDCs focused specifically on transaction preparation, legal aid organizations providing pro bono M&A support in underserved markets, and financial literacy programs covering transaction mechanics — earnouts, escrow, working capital, deal structure — for founders who will encounter these instruments without the advisory infrastructure to interpret them.
First-Generation Seller Programming
Partnerships with organizations serving immigrant-owned businesses, minority-owned businesses, and businesses in rural or economically distressed markets where the professional advisory ecosystem is thin. The Endowment does not fund this work to create Cordis clients. It funds it because these founders built something real, and they deserve to exit it on informed terms regardless of whether they ever engage Cordis.
The Commitment

Funded by the firm.
Governed independently.
Growing with the practice.

The Cordis Endowment is funded directly from firm revenue. It is not a marketing vehicle, a client relations program, or a line item that competes with operating expenses. It is a first-party financial commitment to the belief that built the firm — that the information asymmetry in private markets is a correctable problem, and that correcting it matters beyond the principals who pay to have it corrected individually.

The capital committed to the Endowment grows as the firm grows. This is deliberate. A stronger Endowment produces more independent research. More independent research produces a more precise SENTRY model. A more precise model produces better outcomes for clients. Better outcomes produce more revenue. More revenue produces a stronger Endowment. The cycle is intentional and it is permanent.

The Endowment is governed with the same discipline Cordis brings to every engagement: defined domains, measurable outcomes, and a commitment to publishing what is found regardless of what it shows. There is no donor relations function. The work is quiet, long-horizon, and evaluated on whether it moves the structural conditions it was created to address.

Governance

Independently Directed

The Endowment operates under its own governance structure, separate from Cordis commercial operations. Allocation decisions are made against the four domains, not against client development objectives. The work must justify itself on its own terms.

Funding Model

Revenue-Linked Capital

Capital is allocated from firm revenue on a recurring basis. The Endowment is not dependent on individual contributions or external fundraising. It grows with the practice and is protected from commercial pressure by structural separation.

Measurement

Outcome-Oriented

Each domain is evaluated against defined outcomes: research citations, advisor network reach, access program completions, community transition metrics. Volume is not the measure. Structural impact is.

The founders who built something real
deserve to exit it on informed terms.
That is not a service offering.
It is a belief.
And beliefs have consequences.

The Endowment is one of them. It will be here long after any single transaction has closed.