Nonprofit · EIN 38-2420565
COTS
Tax-exempt · DETROIT, MI 48201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $10,418,828 | $9,678,595 | $740,233 | $27,209,277 | $2,211,719 | $24,997,558 |
| June 30, 2024 | 990 | $8,235,053 | $9,821,265 | -$1,586,212 | $25,543,016 | $2,080,431 | $23,462,585 |
| June 30, 2023 | 990 | $8,188,509 | $8,374,783 | -$186,274 | $26,359,255 | $2,005,106 | $24,354,149 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,944,322
- of which government grants
- $4,381,555
- Program service revenue
- $299,815
- Investment income
- $189,928
- Net income from fundraising events
- -$54,714
- Other revenue
- -$15,237
Expenses
- Grants and similar amounts paid
- $134,810
- Compensation of officers, directors and key employees
- $767,521
- Other salaries and wages
- $2,959,398
- Salaries, compensation and benefits (total)
- $4,703,152
- Professional fundraising fees
- $171,223
- Occupancy
- $2,162,135
- Travel
- $2,160
- Depreciation
- $322,937
- Program services (functional)
- $7,875,050
- Management and general (functional)
- $854,764
- Fundraising (functional)
- $948,781
Balance sheet and other
- Total assets, start of year
- $25,543,016
- Total assets, end of year
- $27,209,277
- Total liabilities, end of year
- $2,211,719
- Net assets, end of year
- $24,997,558
- Land, buildings and equipment
- $6,029,422
- Publicly traded securities
- $1,417,876
- Net assets without donor restrictions
- $23,978,619
- Net assets with donor restrictions
- $1,018,939
- Gross receipts
- $10,480,644
- Employees
- 86
- Volunteers
- 304
- Year formed
- 1982
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHERYL P JOHNSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $206,816 | $20,814 |
| SONYA NICKS | CHIEF FINANCIAL OFFICER Officer | 40 | $131,920 | $22,597 |
| AISHA MORRELL-FERGUSON | CHIEF DEVELOPMENT OFFICER Officer | 40 | $111,618 | $30,005 |
| DAWN WALKER | DIRECTOR OF ACCOUNTING Highest-paid employee | 40 | $102,361 | $24,240 |
| DELPHIA SIMMONS | CHIEF IMPACT OFFICER Officer | 40 | $105,396 | $15,401 |
| CORISA REED | CHIEF OPERATING OFFICER Officer | 40 | $90,697 | $27,160 |
| CAROL GOSS | BOARD SECRETARY Trustee or director | 1 | $0 | $0 |
| DEBORAH JONES | BOARD TREASURER Trustee or director | 1 | $0 | $0 |
| INA FERNANDEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFFREY RIVERA | BOARD VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JEREMY ABBY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSH JAMIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUDY GRUNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KARISA ANTONIO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LATRICE MCCLENDON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWERENCE GARDNER | BOARD MEMBER Trustee or director | 1 | $0 |
| LINDA KOOS | BOARD PRESIDENT Trustee or director | 1 | $0 |
| MARK DENIS | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL RANDALL | BOARD MEMBER Trustee or director | 1 | $0 |
| SAAYME VANDIVER | BOARD MEMBER Trustee or director | 1 | $0 |
| TERRI CABLE | BOARD MEMBER Trustee or director | 1 | $0 |
| TORRE PALEMINO | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHERYL P JOHNSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $215,907 | $25,865 |
| ANDREW GILROY | CFO - THRU 12/2023 Officer | 40 | $129,753 | $16,608 |
| AISHA MORRELL-FERGUSON | CHIEF DEVELOPMENT OFFICER Officer | 40 | $108,267 | $26,512 |
| DELPHIA SIMMONS | CHIEF IMPACT & LEARNING OFFICER Officer | 40 | $103,737 | $14,397 |
| CORISA REED | CHIEF ADMIN OFFICER - THRU 12/2023 Officer | 40 | $79,485 | $24,783 |
| LINDA KOOS | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JEFFREY RIVERA | BOARD VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CAROL GOSS | BOARD SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JUDY GRUNER | BOARD TREASURER - THRU 12/2023 Trustee or director, Officer | 1 | $0 | $0 |
| DEBORAH JONES | BOARD TREASURER - BEG. 01/2024 Trustee or director, Officer | 1 | $0 | $0 |
| SAMMYE VANDIVER | BOARD MEMBER - THRU 12/2023 Trustee or director | 1 | $0 | $0 |
| RITA FIELDS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| INA FERNANDEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSH JAMIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LATRICE MCCLENDON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LAWRENCE GARDNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TORRE PALERMINO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL RANDALL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KARISA ANTONIO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK DENIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEREMY ABBY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONYA NICKS | CFO - BEG. 02/2024 Officer | 40 | $0 | $0 |
990 for the year ended June 30, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHERYL P JOHNSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $178,600 | $22,999 |
| ANDREW GILROY | CHIEF FINANCIAL OFFICER Officer | 40 | $128,663 | $15,777 |
| AISHA MORRELL-FERGUSON | CHIEF DEVELOPMENT OFFICER Officer | 40 | $109,768 | $19,669 |
| DELPHIA SIMMONS | CHIEF IMPACT & LEARNING OFFICER Officer | 40 | $105,000 | $11,660 |
| LINDA KOOS | BOARD PRESIDENT & SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| JEFFREY RIVERA | BOARD VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JUDY GRUNER | BOARD TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| CAROL GOSS | BOARD SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SAMMYE VANDIVER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RITA FIELDS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GEORGE ROCHETTE | BOARD MEMBER - THRU 12/2022 Trustee or director | 1 | $0 | $0 |
| DEBORAH JONES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| INA FERNANDEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSH JAMIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LATRICE MCCLENDON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TORRE PALERMINO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHAEL RANDALL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LAWRENCE GARDNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KARISA ANTONIO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK DENIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 26 PETERBORO ST STE 100, DETROIT, MI 48201-2778
- Principal officer (990 for 2024)
- CHERYL P JOHNSON, 26 PETERBORO ST STE 100, DETROIT, MI 48201
- Signed the 990
- CHERYL P JOHNSON, CEO
- Phone
- (313) 831-3777
- Website
- WWW.COTSDETROIT.ORG
- Return prepared by
- PLANTE & MORAN PLLC
Mission
CREATE AND FACILITATE OPPORTUNITIES THAT EMPOWER FAMILIES IN POVERTY TO COLLABORATE, THRIVE, AND SUCCEED IN BUILDING STRONG HOUSEHOLDS, NEIGHBORHOODS, AND COMMUNITIES.
Program accomplishments
- SUPPORTIVE HOUSING - THIS PROGRAM SPONSORS 80+ UNITS OF PERMANENT SUPPORTIVE HOUSING UNDER THE HUD SHELTER PLUS CARE PROGRAM, 10 UNITS OF SUPPORTIVE HOUSING UNDER A HUD GRANT FOR INDIVIDUALS WITH DISABILITIES AT THE BUERSMEYER MANOR APARTMENTS, 40-50 UNITS OF SUPPORTIVE HOUSING FOR FAMILIES IN OUR PATHWAYS TO HOUSING PROGRAM, AND 30 UNITS UNDER THE OMEGA PROJECT, A COLLABORATIVE EFFORT WITH DEVELOPMENT CENTERS, INC. THE PERMANENT SUPPORTIVE HOUSING PROGRAM LINKS LEASING/RENTAL ASSISTANCE TO SUPPORTIVE SERVICES FOR HARD-TO-SERVE HOMELESS INDIVIDUALS AND FAMILIES WHO HAVE SERIOUS MENTAL ILLNESSES, HAVE CHRONIC HISTORY WITH ALCOLHOL OR DRUGS, HAVE HIV/AIDS, OR OTHER PHYSICAL DISABILITIES. THIS PROGRAM PROVIDES GRANTS TO BE USED FOR RENTAL ASSISTANCE. COTS MANAGES THE HOUSING ASPECT OF EACH PROGRAM.Expenses $3,673,769 · revenue $62,188
- EMERGENCY SHELTER - IN MARCH 2019 COTS OPENED A NEW RENOVATED SHELTER AT 16630 WYOMING WITH 120 BEDS AVAILABLE FOR FAMILIES EXPERIENCING HOMELESSNESS. BEYOND MEETING THE IMMEDIATE NEEDS OF ITS GUESTS, COTS ALSO PROVIDES COACHING, CASE MANAGMENT, AND A WIDE ARRAY OF SUPPORTIVE SERVICES TO HELP SHELTER GUESTS ACHIEVE SELF-SUFFICIENCY. SUPPORTIVE SERVICES INCLUDE THE FOLLOWING: 1) LICENSED CHILD CARE CENTER, 2) LAUNDRY FACILITIES, 3) COMPUTER LABS, 4) DAILY MEAL SERVICE, 5) YOUTH ACADEMIC SUPPORT.Expenses $3,535,494 · grants $67,628 · revenue $277,104
- COUNSELING AND HOUSING SERVICES - ASSIST FAMILIES IN REACHING THEIR HOUSING, ECONOMIC, HEALTH, EDUCATION AND CAREER GOALS THROUGH COACHING, MENTORING, CASE MANAGEMENT, EDUCATIONAL REFERRALS. PARENTING SUPPORT PROGRAMS, LIFE SKILLS PROGRAMMING, AFTERSCHOOL AND SUMMER RECREATION PROGRAMS PROVIDED BY COTS STAFF AND PARTNERSHIPS.Expenses $665,787 · grants $67,182
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2420565
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L410)
- Assets (IRS master file)
- $27,209,277
- Income (IRS master file)
- $10,480,644
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $10,418,828 | $9,678,595 | $27,209,277 | XML |
| 990 | June 2024 | $8,235,053 | $9,821,265 | $25,543,016 | IRS |
| 990 | June 2023 | $8,188,509 | $8,374,783 | $26,359,255 | XML |
| 990 | June 2022 | $7,637,731 | $7,595,147 | $26,563,191 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
| 990 | June 2016 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2420565).
Questions about COTS
- What is the EIN of COTS?
- The employer identification number (EIN) of COTS is 38-2420565.
- Is COTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to COTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COTS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COTS?
- The 990 for the year ended June 30, 2025 names CHERYL P JOHNSON.
- Who are the officers and directors of COTS?
- The 990 for the year ended June 30, 2025 lists 22 people; 6 received compensation from the organization, the highest $206,816 (CHERYL P JOHNSON, CHIEF EXECUTIVE OFFICER).
- How much revenue does COTS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $10,418,828, expenses of $9,678,595 and total assets of $27,209,277 at year end.
Other nonprofits in DETROIT
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- SUSTAINABILITY INSTITUTE OF DETROIT EIN 46-4029848 · last filed 990-PF for 2025
- ALTERNATIVES FOR GIRLS EIN 38-2766412 · last filed 990 for 2025
- LIFE REMODELED-A NONPROFIT CORPORATION EIN 27-5020487 · last filed 990 for 2025
- COMMUNITY OUTREACH SERVICES CORPORATION EIN 38-2210896 · last filed 990 for 2024
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- GRANDMONT ROSEDALE DEVELOPMENT CORPORATION EIN 38-2885952 · last filed 990 for 2024
- CHURCH OF THE MESSIAH HOUSING CORP EIN 38-2252958 · last filed 990 for 2024