COTS (EIN 382420565) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Phone

3138313777

Tax Period

2024-07-01 to 2025-06-30

COTS, founded in 1982, is a mid-sized nonprofit in the Housing & Shelter sector that reported $10.4M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. Expenses of $9.7M left a modest 7% surplus.

Mission

To assist families in reaching their housing, economic, health, education, and career goals as they overcome homelessness and break the cycle of poverty for themselves, their next generation, and beyond.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $9,944,322

Program Service Revenue $299,815

Investment Income $189,928

Other Revenue $-15,237

TOTAL REVENUE $10,418,828

Expense Breakdown

Grants Paid $134,810

Salaries & Benefits $4,703,152

Fundraising Expenses $948,781

Program Expenses $7,875,050

Other Expenses $4,669,410

TOTAL EXPENSES $9,678,595

Year-over-Year Comparison

	2024	2023	Change
Revenue	$10,418,828	$8,235,053	+0.3%
Expenses	$9,678,595	$9,821,265	0.0%
Net Income	$740,233	$-1,586,212	-1.5%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

304

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

$762,424

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CAROL GOSS	BOARD SECRETARY	1.0	Director	$0	$0	$0
DEBORAH JONES	BOARD TREASURER	1.0	Director	$0	$0	$0
INA FERNANDEZ	BOARD MEMBER	1.0	Director	$0	$0	$0
JEFFREY RIVERA	BOARD VICE PRESIDENT	1.0	Director	$0	$0	$0
JEREMY ABBY	BOARD MEMBER	1.0	Director	$0	$0	$0
JOSH JAMIE	BOARD MEMBER	1.0	Director	$0	$0	$0
JUDY GRUNER	BOARD MEMBER	1.0	Director	$0	$0	$0
KARISA ANTONIO	BOARD MEMBER	1.0	Director	$0	$0	$0
LATRICE MCCLENDON	BOARD MEMBER	1.0	Director	$0	$0	$0
LAWERENCE GARDNER	BOARD MEMBER	1.0	Director	$0	$0	$0
LINDA KOOS	BOARD PRESIDENT	1.0	Director	$0	$0	$0
MARK DENIS	BOARD MEMBER	1.0	Director	$0	$0	$0
MICHAEL RANDALL	BOARD MEMBER	1.0	Director	$0	$0	$0
SAAYME VANDIVER	BOARD MEMBER	1.0	Director	$0	$0	$0
TERRI CABLE	BOARD MEMBER	1.0	Director	$0	$0	$0
TORRE PALEMINO	BOARD MEMBER	1.0	Director	$0	$0	$0
AISHA MORRELL-FERGUSON	CHIEF DEVELOPMENT OFFICER	40.0	Officer	$111,618	$30,005	$141,623
CHERYL P JOHNSON	CHIEF EXECUTIVE OFFICER	40.0	Officer	$206,816	$20,814	$227,630
CORISA REED	CHIEF OPERATING OFFICER	40.0	Officer	$90,697	$27,160	$117,857
DELPHIA SIMMONS	CHIEF IMPACT OFFICER	40.0	Officer	$105,396	$15,401	$120,797
SONYA NICKS	CHIEF FINANCIAL OFFICER	40.0	Officer	$131,920	$22,597	$154,517
DAWN WALKER	DIRECTOR OF ACCOUNTING	40.0	Highest	$102,361	$24,240	$126,601

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
2025	$10,418,828	$9,678,595	$27,209,277	$740,233
2024	No data	No data	No data	No data
2023	$8,188,509	$8,374,783	$26,359,255	$-186,274
2022	$7,637,731	$7,595,147	$26,563,191	$42,584
2021	$8,999,514	$7,732,950	$27,335,285	$1,266,564
2020	$7,154,492	$7,594,789	$27,446,879	$-440,297
2019	$11,076,514	$8,511,633	$25,701,753	$2,564,881
2018	$13,894,022	$8,199,767	$23,046,982	$5,694,255

COTS