2024-11-01T07:02:55+00:00 2024-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2023-07-01 351674365 COTA - Children's Organ Transplant Association COTA 8003662682 2501 West COTA Drive Bloomington IN 47403 LISA FULKERSON CFO 2024-11-01 true Rachel Spurlock P00520729 5023263996 2024-11-01 2023 2024-10-15 13:58:12Z LISA FULKERSON 2501 West COTA Drive Bloomington IN 47403 15017524 false X www.cota.org X 1986 IN To provide assistance to those persons, primarily children and young adults and their families, in need of a transplant. 17 17 28 1200 0 0 6942655 6206473 0 2225283 2749005 82514 84076 9250452 9039554 3862318 4224968 0 2036342 2205818 0 569575 835170 1001809 6733830 7432595 2516622 1606959 42218101 44330494 247685 320750 41970416 44009744 To provide assistance to those persons, primarily children and young adults and their families, in need of a transplant. false false 5779467 4224968 0 COTA's program services consist of fundraising and family support for children and young adults in need of a life-saving transplant. COTA provides volunteers with fundraising assistance and support, pays patient transplant related expenses, and provides public education regarding organ and tissue donation. In the current year, COTA paid over 4.2 million dollars of transplant related expenses for over 950 families of transplant patients. COTA has over 2,800 active families/patient accounts located in nearly every state. 5779467 true true false true false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 15 0 true 28 true true true false false false false true true false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CA FL GA AL HI IL IN KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA AR WV WI X X LISA FULKERSON 8003662682 2501 COTA DRIVE Bloomington IN 47403 DAVID ORMSTEDT TREASURER 1.0 X X 0 0 0 KATHLEEN MCNEELY BOARD CHAIR 1.0 X X 0 0 0 PATRICK FITZPATRICK VICE CHAIR 1.0 X X 0 0 0 ZINA BERRY Secretary 1.0 X X 0 0 0 ANTHONY PAGANELLI BOARD MEMBER 1.0 X 0 0 0 BO HANNAH BOARD MEMBER 1.0 X 0 0 0 CASSANDRA AMADIO Board Member 1.0 X 0 0 0 DR JOLENE ELLIS BOARD MEMBER 1.0 X 0 0 0 Dr YOLANDA TREVINO PhD BOARD MEMBER 1.0 X 0 0 0 ISABEL SANTNER BOARD MEMBER 1.0 X 0 0 0 JOELLEN BALDWIN BOARD MEMBER 1.0 X 0 0 0 MARC COLLINS BOARD MEMBER 1.0 X 0 0 0 ROBERT KAYNE BOARD MEMBER 1.0 X 0 0 0 SCOTT GANTON BOARD MEMBER 1.0 X 0 0 0 SUSY TIMMONS BOARD MEMBER 1.0 X 0 0 0 SUZANNE SEIDERS BOARD MEMBER 1.0 X 0 0 0 T MICHAEL FORD BOARD MEMBER 1.0 X 0 0 0 Lisa Fulkerson Chief Financial Officer 40.0 X 201430 0 50818 Richard Lofgren Chief Executive Officer 40.0 X 280365 0 53575 Kristy Brown Chief Development Officer 40.0 X 146365 0 33595 628160 0 137988 3 false true false COMPREHENSIVE FINANCIAL CONSULTANTS INSTITUTIONAL 674 S College Ave Bloomington IN 47403 INVESTMENT MANAGEMENT 165163 RESULTANT LLC DEPT 230 PO BOX 4985 HOUSTON TX 772104985 IT MANAGED SERVICE PROVIDER 120559 2 187819 6018654 26413 6206473 0 0 0 0 0 2058625 2058625 124970 124970 0 124970 124970 6599010 5908630 690380 0 690380 690380 28446 187819 69340 -40894 -40894 0 0 0 0 0 9039554 0 0 2833081 4224968 4224968 802646 271707 385316 145623 1043151 726942 112216 203993 66342 51900 1045 13397 175266 109724 29867 35675 118413 65627 30415 22371 6320 6320 30739 30739 167298 167298 308416 71556 182323 54537 89401 58756 456 30189 79387 36833 36062 6492 48934 8122 37854 2958 129513 67679 29830 32004 2930 2930 61305 34126 15462 11717 26250 14572 6607 5071 Backpacks\Auction Items 26413 26413 Certification Fees 10446 10446 Dues & Subscriptions 4739 4739 9718 96 4074 5548 7432595 5779467 1083553 569575 3095 3140 1005914 620727 525890 434415 0 0 0 0 60293 83336 1561758 1063488 496428 498270 39683353 42245610 117128 109996 0 326000 335000 42218101 44330494 151593 139243 71317 76946 0 0 24775 104561 0 0 247685 320750 X 939583 1994190 41030833 42015554 41970416 44009744 42218101 44330494 1606959 432369 0 X false true X true false X 5801274 6760139 6213287 6942655 6206473 31923828 0 0 5801274 6760139 6213287 6942655 6206473 31923828 1398491 30525337 1851006 1824696 1931615 2032320 2183595 9823232 0 0 0 8491 15187 28446 52124 41799184 0 0.7303 0.7433 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING EVENT REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 8491.0, COLUMN D - 15187.0, COLUMN E - 28446.0, COLUMN F - 52124.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 41 41 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Children's Organ Transplant Association pays dues to Greater Bloomington Chamber of Commerce, AICPA and the Indiana CPA Society in the amount of $195, $555 and $450, respectively. A portion of the dues were spent on lobbying activity. 764885 109875 152926 1027686 653060 4800 107025 764885 735762 3008 -85710 653060 575006 3933 156823 735762 552240 7335 15431 575006 0.0 1.0 0.0 false false 80645 80645 895483 701077 194406 585630 362411 223219 498270 Refundable Advance 0 X 9373965 432369 69340 501709 8872256 167298 0 167298 9039554 7334637 69340 69340 7265297 167298 0 167298 7432595 Schedule D, Part V, Line 4 Intended uses of endowment funds GT EMERGENCY GRANT ENDOWMENT- WAS CREATED TO PROVIDE EMERGENCY FINANCIAL ASSISTANCE TO FAMILIES OF CHILDREN WHO NEED LIFE-SAVING TRANSPLANTS. THE COTA ENDOWMENT WAS CREATED SO THAT INVESTMENT EARNINGS COULD BE USED TO COVER OPERATING EXPENSES OF THE ORGANIZATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote COTA IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, COTA HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. COTA IS SUBJECT TO INCOME TAXES ON INCOME GENERATED FROM ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. COTA DID NOT PAY ANY UNRELATED BUSINESS INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE STATES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT WILL BE RECORDED. COTA DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECORDED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. COTA RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. COTA DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2024 AND 2023. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 69340 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 69340 Miracle Maker Celebration 216265 187819 28446 10994 17452 40894 0 0 216265 187819 28446 10994 17452 40894 69340 -40894 true GRANTS FOR MEDICAL & OTHER TRANSPLANT EXPENSES 977 4224968 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION EITHER REIMBURSES THE INDIVIDUAL FOR ELIGIBLE EXPENSES OR DIRECTLY PAYS THE PROVIDER. WHEN REIMBURSING THE INDIVIDUALS, THE ORGANIZATION REQUIRES AN ITEMIZED RECEIPT. X true true X X X X false false false false false false false false false Lisa Fulkerson Chief Financial Officer 193609 0 7821 0 0 0 22180 0 28638 0 252248 0 0 0 Richard Lofgren Chief Executive Officer 266386 0 5725 0 8254 0 31958 0 21617 0 333940 0 0 0 Kristy Brown Chief Development Officer 140964 0 5401 0 0 0 15884 0 17711 0 179960 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The organization provided Rick Lofgren with tax gross-up payments for his personal use of a company owned automobile. The benefit was treated as taxable compensation. Also, the organization gives additional compensation to Richard Lofgren and Lisa Fulkerson to pay disability premiums. The organization provided each of them with tax gross-up payments on this additional compensation. The benefit was treated as taxable compensation. X Various items for fundraising auction and 180 backpacks for program give-away 36 26413 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Various items for fundraising auction and 180 backpacks for program give-away number of contributors Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is emailed to each voting member of the governing body before a final copy of the form 990 is filed with the IRS. The Form 990 is reviewed by the Finance and Audit Committee. Form 990, Part VI, Line 12c Conflict of interest policy A conflict of interest questionnaire is completed by each employee and board member annually. Each questionnaire is reviewed by management for potential conflicts. If there is a potential conflict, the questionnaire is given to the CEO and Board Chair for review. If there is deemed to be a conflict with a board member, that member will be asked to abstain from voting on matters related to the conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official Each Board member is asked to complete an evaluation of the CEO. These are compiled and sent to the compensation committee, a standing committee of the board, for final review. During 2021-2022 the organization engaged an independent human resources consulting service to review salary surveys for similar organizations comparing budget, staff size, and location. The information was then used to prepare salary grades and ranges within the grades for all employees. The results of the project are documented and were presented to the board of directors. Salaries are reviewed on an annual basis. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO determines the compensation of the CFO based on a salary range set by an independent third party and approved by the Compensation Committee, a standing committee of the board. The salary ranges are reviewed every 2-3 years. The consultant used for human resource projects uses salary surveys for similar organizations to determine the compensation. The decision and deliberations are documented in the CFO's employee file. The salary is reviewed annually, and the most recent salary survey review was conducted in March 2022. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public. These documents are provided to interested persons by either mailing the documents within 3 business days after the request, or are available on the organization's website.