COMMITTEE ON TEMPORARY SHELTER INC (EIN 030285606) - 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

1983

Legal Domicile

Principal Officer

JONATHAN FARRELL

Phone

8028647402

Tax Period

2023-10-01 to 2024-09-30

COMMITTEE ON TEMPORARY SHELTER INC, founded in 1983, is a community nonprofit in the Housing & Shelter sector that reported $4.4M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Net assets of $14.6M represent 40 months of operating reserves.

Mission

COTS PROVIDES EMERGENCY SHELTER, SERVICES, AND HOUSING FOR PEOPLE WHO ARE HOMELESS OR MARGINALLY HOUSED IN VERMONT. COTS ADVOCATES FOR LONG-TERM SOLUTIONS TO END HOMELESSNESS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $3,532,873

Program Service Revenue $457,184

Investment Income $258,817

Other Revenue $120,553

TOTAL REVENUE $4,369,427

Expense Breakdown

Grants Paid $99,321

Salaries & Benefits $2,870,987

Fundraising Expenses $501,886

Program Expenses $3,653,717

Other Expenses $1,633,539

TOTAL EXPENSES $4,603,847

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,369,427	$4,973,551	-0.1%
Expenses	$4,603,847	$4,268,891	+0.1%
Net Income	$-234,420	$704,660	-1.3%

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

Volunteers

500

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

$123,104

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JONATHAN FARRELL	EXECUTIVE DI	40.00	Officer	$120,200	$2,904	$123,104
KURT REICHELT	CHAIR	2.00	Officer Director	$0	$0	$0
LYNNE JAUNICH	VICE CHAIR	2.00	Officer Director	$0	$0	$0
ANDREW HANSON	TREASURER	2.00	Officer Director	$0	$0	$0
CAROL BOARDMAN	SECRETARY	2.00	Officer Director	$0	$0	$0
JARED ANNELLO	DIRECTOR	2.00	Director	$0	$0	$0
KEVIN BAKER	DIRECTOR	2.00	Director	$0	$0	$0
CATHERINE Z DAVIS	DIRECTOR	2.00	Director	$0	$0	$0
TIM KANE	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL LIPSON	DIRECTOR	2.00	Director	$0	$0	$0
JOHN MAITLAND	DIRECTOR	2.00	Director	$0	$0	$0
JULIA PARADISO	DIRECTOR	2.00	Director	$0	$0	$0
SARAH SPRAYREGEN	DIRECTOR	2.00	Director	$0	$0	$0
TOM STRETTON	DIRECTOR	2.00	Director	$0	$0	$0
SEAN COLLINS	DIRECTOR	2.00	Director	$0	$0	$0
MAREE GAETANI	DIRECTOR	2.00	Director	$0	$0	$0
PEG GAGNE	DIRECTOR	2.00	Director	$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
2024	$4,369,427	$4,603,847	$14,975,313	$-234,420
2023	$4,973,551	$4,268,891	$14,224,537	$704,660
2022	$6,717,253	$3,792,936	$13,228,459	$2,924,317
2021	$4,821,535	$3,936,484	$11,814,120	$885,051
2020	$4,771,835	$3,504,812	$10,272,797	$1,267,023
2019	$3,545,704	$3,741,321	$8,216,119	$-195,617
2018	$3,586,117	$3,540,440	$8,351,509	$45,677

COMMITTEE ON TEMPORARY SHELTER INC