2024-03-06T15:57:36Z 2023-12-31 431871840 HRB TAX GROUP INC 1301 MAIN ST STE 101B KANSAS CITY MO 64105 990 2023-01-01 800559266 CHRISTIAN OUTREACH TRAINING AND RESEARCH INSTITUTE CHRI 6505445353 PO BOX 262 GILROY CA 95021 COLE E SILVA CFO 6505445353 2024-03-06 false COLE SILVA true Patricia Clark P00627086 8004725625 2024-03-06 2023 2023-04-26 12:10:37Z COTARI FRANK H CHOE PO BOX 262 Gilroy CA 95021 85620 false X WWW.COTARI.ORG X 2010 CA RESEARCH HOW TO REACH OUT TO PEOPLE OF OTHER FAITHS WITH THE GOSPEL OF JESUS CHRIST. TRAINING MISSIONARIES AND CHRISTIANS IN THIS AREA. BENEVOLENCE ASSISTANCE TO MISSIONARIES 5 3 0 4 0 108611 73557 0 3322 12063 0 111933 85620 2200 3850 0 3575 9900 0 0 594 452 6369 14202 105564 71418 954008 1131603 0 954008 1131603 RESEARCH ON HOW TO REACH OUT TO PEOPLES OF OTHER FAITHS WITH THE GOSPEL OF JESUS CHRIST AND TRAINING OF MISSIONARIES AND CRISTIANS IN THIS AREA. BENEVOLENCE ASSISTANCE TO MISSIONARIES. false false 14201 WRITING THE BOOK HOW TO USE THE QURAN TO REACH OUT TO MUSLIMS CHAPTER 11 IS COMPLETED AND THE AWARD FOR COMPLETING CHAPTER 11 WAS PAID. IT HAS NINE MORE CHAPTERS TO GO AND ALL THE EXPENSES ARE NOT COUNTED FOR YET. AS A PART OF BENEVOLENCE PROGRAM, FINANCIAL ASSISTANCE WAS PROVIDED TO MISSIONARY MICHAEL BOYCE. BOARD MEETING $1680; WEBSITE $500; CFO/BENEVOLENCE DIRECTOR $900; TRAINING FOR COLE SILVA AS CFO $1470; TAX RETURN BY H&R BLOCK $350; ZOOM PRO RENEWAL $157; BENEVOLENCE PAID $3850; PO BOX RENTAL FEE $194; PAYPAL FEE + PRINTING/COPYING $36; AWARD FOR COMPLETING CHAPTER 11 OF THE BOOK $5000; BUSINESS MEAL $65. 14201 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 false 0 false false false false false false false false false false false false false false false 0 false false false false 5 3 true false false false false false false true true false false false true true true false false false false false X X COLE E SILVA 8318011884 PO BOX 262 Gilroy CA 95021 FRANK H CHOE PRESIDENT / DIRECTIR 40.00 X X 5300 0 0 LISA CHOE EDITOR 2.00 X 240 0 0 FRANK NEMEC WEBSITE MANAGER 2.00 X 740 0 0 M JAMES SAWYER DIRECTOR 2.00 X 300 0 0 WILLIAM C KUO DIRECTOR / SECRETARY 2.00 X X 0 0 0 GRANT BENNETT DIRECTOR 1.00 X 0 0 0 KHINMAYSOE CHU DIR/CFO RETIRED 2.00 X X 1200 0 0 MICHAEL BOYCE DIRECTOR 2.00 X 300 0 0 COLE E SILVA CFO 2.00 X 1470 0 0 9550 false false false 73557 73557 12063 12063 85620 12063 3850 3850 9550 9550 350 350 BUSINESS MEALS 65 65 ZOOM PRO RENEWAL 157 157 USPS PO BOX RENTAL 194 194 PAYPAL FEES 6 6 30 30 14202 14202 0 0 17138 11984 936870 1119619 954008 1131603 0 0 936870 1119619 17138 11984 954008 1131603 954008 1131603 71418 106177 X false false false X 15732 16131 50142 108611 73557 264173 15732 16131 50142 108611 73557 264173 211286 52887 15067 12329 1239 3322 12063 44020 30 31 45 37 27 170 308363 0.17150 0.19730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 01. OTHER INCOME (PART II, LINE 10 OR PART III, LINE 12) DESCRIPTION: BOOK SALES AND AMAZON SMILE 2019: $30 / 2020: $31 / 2021: $45 / 2022: #37 / 2023: $27 02. 10% FACTS AND CIRCUMSTANCES TEST (PART II, LINE 17A OR 17B) THE RELIGIOUS BELIEF AND ITS PRACTICES OF COTARI ARE CONSISTENT WITH EVANGELICAL CHRISTIAN FAITH AS STATED IN ITS CONSTITUTION AND IT HAS SINCERELY PERFORMED THE RESEARCH NEEDED FOR REACHING OUT TO PEOPLES OF OTHER FAITHS WITH THE GOSPEL OF JESUS CHRIST. IT MEETS THE FOLLOWING TWO MAIN CRITERIA FOR PUBLICLY SUPPORTED 501(C)(3) RELIGIOUS PUBLIC CHARITIES. (1) PUBLIC SUPPORT RATE FOR COTARI HAS BEEN OVER 10% SINCE 2010. (2) ITS EFFORTS TO ATTRACT PUBLIC SUPPORT CONTINUES. BECAUSE OF THE UNUSUAL NATURE OF COTARI, PERFORMING RESEARCH ON CHRISTIAN MISSION METHODOLOGY FOR REACHING OUT TO PEOPLES OF OTHER FAITHS, IT HAS BEEN DIFFICULT TO ATTRACT BROAD PUBLIC SUPPORT EXCEPT FROM A FEW INTERESTED IN THIS PARTICULAR AREA. IN ADDITION TO THIS, COTARI MEETS THE FOLLOWING ADDITIONAL REQUIREMENTS. (1) PUBLIC SUPPORT RATE IS ABOVE 10% FOR 2010 - 2023. (2) PUBLIC SUPPORT FOR CATARI IS BROADLY BASED, MOSTLY FROM INDIVIDUALS AND NONE HAS HAD ANY LIMITATIONS OR RESTRICTIONS ON THEIR DONATIONS. (3) COTARI HAS ITS BOARD OF DIRECTORS WHO GOVERN ALL OF ITS AFFAIRS. THE BOARD MEMBERS INCLUDE A RETIRED SEMINARY PROFESSOR, AN ACTIVE MISSIONARY, A CHURCH PASTOR, AND EXPERTS IN FINANCE AND INFORMATION TECHNOLOGY. (4) THE PUBLIC CAN PARTICIPATE IN ANY OF COTARI'S ACTIVITIES. OUR WEBSITE, WWW.COTARI.ORG, IS OPEN TO THE PUBLIC. WE HAVE A COUPLE OF SEMINARS THAT ARE AVAILABLE TO THE PUBLIC AS WELL. (5) COTARI IS NOT A MEMBERSHIP NONPROFIT YET. WE ARE CONSTANTLY EXAMING TO SEE IF COTARI MAY BECOME AN EFFECTIVE MEMBERSHIP NONPROFIT. THE ONLY TIME THAT THE ORGANIZATION RECEIVD MORE FROM KEY INDIVIDUALS WAS IN 2016 DUE TO THE DEATH OF A KEY INDIVIDUAL WHO DONATED A PORTION OF HER ESTATE TO ASSIST THE ORGANIZATION TO CONTINUE AND EXPAND ITS ABILITY TO ASSIST THE PUBLIC. HER REMAINING ESTATE WILL BE TRANSFERRED TO COTARI FROM 2022 THROUGH 2027. IN VIEW OF THE ABLOVE FACTS AND CIRCUMSTANCES, COTARI SHOULD REMAIN A 501(C)(3) PUBLIC CHARITY. 01. OFFICER, DIRECTORS, ETC. FAMILY RELATIONSHIP (PART VI, LINE 2) WILLIAM C KUO, DIRECTOR/SECRETARY WAS THE SON-IN-LAW OF FRANK H CHOE, PRESIDENT, BUT CATHERINE KUO, THE DAUGHTER OF FRANK H CHOE AND THE WIFE OF WILLIAM C KUO, PASSED AWAY ON 3/24/21. THEREFORE WILLIAM C KUO IS NOT FRANKS SON-IN-LAW IN A LEGAL SENSE. MICHAEL BOYCE IS THE STEP SON-IN-LAW OF FRANK H CHOE, PRESIDENT. ON ONE ELSE IS RELATED BY BLOOD OR LAW. 02. FORM 990 GOVERNING BODY REVIEW (PART VI, LINE 11) COTARI HOLDS A BOARD MEETING EVERY YEAR AND CFO OR HIS DELEGATE PRESENTS THE CONTENTS OF 990 TO THE BOARD OF DIRECTORS. 03. CONFLICT OF INTEREST POLICY COMPLIANCE (PART VI, LINE 12C) ALL DIRECTORS OR STAFF MEMBERS ARE QUERIED ANNUALLY AND ARE REQUIRED TO DISCLOSE IF THEY HAVE ANY INTEREST THAT WOULD PRESENT CONFLICT. 04. FORM 990 AVAILABILITY TO PUBLIC (PART VI, LINE 18) THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. BESIDES THIS, CONTARI PROVIDES THE DETAILED LISTS OF ANNUAL INCOME AND EXPENSES ALONG WITH THE ANNUAL FINANCIAL STATEMENT ON ITS WEBSITE FOR THE PAST FIVE YEARS. 05. GOVERNING DOCUMENTS, ETC, AVAILABLE TO PUBLIC (PART VI, LINE 19) OUR CONSTITUTION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE, WWW.COTARI.ORG. 06. LISTS OF OTHER EXPENSES (PART IX, LINE 24E) DESCRIPTION: BUSINESS MEALS - TOTAL: $65 / PROGRAM SERVICES: $65 / MANAGEMENT AND GENERAL: $0 / FUNDRAISING: $0. DESCRIPTION ZOOMPRO RENEWAL - TOTAL $157 / PROGRAM SERVICES: $157 / MANAGEMENT AND GENERAL: $0 / FUNDRAILING: $0 DESCRIPTION: PAYPAL - TOTAL: $6 / PROGRAM SERVICES: $6 / MANAGEMENT AND GENERAL: $0 / FUNDRAISING: $0 DESCRIPTION: PO BOX RENTAL - TOTAL $194 / PROGRAM SERVICES: $194 / MANAGEMENT AND GENERAL: $0 / FUNDRAISING: $0 DESCRIPTION: PHOTOCOPYING - TOTAL $30 / PROGRAM SERVICES: $30 / MANAGEMENT AND GENERAL: $0 / FUNDRAISING $0. 07. GENERAL EXPLANATION ATTACHMENT COTARI DID NOT HAVE AN AUDIT BY ANY INDEPENDENT ACCOUNTANT, BUT IT HAD ITS OWN INTERNAL AUDIT IN 2019, AND FOUND THAT COTARI HAS MISTAKENLY BEEN USING THE EQUITY VALUATION CHANGE IN LIEU OF THE INVESTMENT INCOME IN ALL OF THE CALCULATIONS FOR ITS TAX RETURNS FOR THE PERIOD OF 2010 THROUGH 2018. THIS HAS ADVERSERLY AFFECTED THE CALCULATION OF PUBLIC SUPPORT PERCENTAGE IN SCHEDULE A BECAUSE THE INVESTMENT VALUATION CHANGE IS GREATER THAN THE INVESTMENT INCOME FOR MOST YEARS. THIS DOES NOT AFFECT THE ASSET VALUATION. STARTING IN 2019 THIS MISTAKE HAS BEEN CORRECTED, THE AFFECTED PARTS INCLUDE: (1) FORM 990, PART I, LINE 10; (2) FORM 990, PART VIII, LINES 3 AND 12; (3) FORM 990, PART XI, LINES 1 AND 3; (4) SCHEDULE A, PART II, LINE 8. THE CORRECTIONS ARE IMPLEMENTED STARTING IN 2019 BUT WILL NOT BE FULLY REALIZED IN THE CALCULATION OF THE PUBLIC SUPPORT PERCENTAGE UNTIL 2023 WHEN THE NEGATIVE EFFECT OF THIS MISTAKE IS EXPECTED TO BE FULLY ELIMINATED.