Form 990 for tax year 2023
Filed by COTA CHILDRENS ORGAN TRANSPLANT ASSOCIATION INC.
Totals
- Total revenue
- $9,039,554
- Total expenses
- $7,432,595
- Contributions and grants received
- $6,206,473
- Grants paid
- $4,224,968
- Program service revenue
- $0
- Investment income
- $2,749,005
- Other revenue
- $84,076
- Total assets, end of year
- $44,330,494
- Total liabilities, end of year
- $320,750
- Net assets or fund balances, end of year
- $44,009,744
- Program services expenses (Part IX)
- $5,779,467
- Management and general expenses
- $1,083,553
- Fundraising expenses
- $569,575
- Program service expenses (Part III)
- $5,779,467
Program services were 77.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$187,819
-
1f · All other contributions, gifts and grants
$6,018,654
-
1g · Noncash contributions included above
$26,413
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $2,058,625 · excluded $2,058,625
-
6a · Gross rents
real property $124,970
-
6c · Rental income or loss
real property $124,970 · personal property $0
-
6d · Net rental income or loss
total $124,970 · excluded $124,970
-
7a · Gross sales of assets other than inventory
securities $6,599,010
-
7b · Less cost or other basis and sales expenses
securities $5,908,630
-
7c · Gain or loss
securities $690,380 · other assets $0
-
7d · Net gain or loss
total $690,380 · excluded $690,380
-
8a · Fundraising events: gross income
$28,446
-
8a · Fundraising events: contributions included on line 1c
$187,819
-
8b · Fundraising events: direct expenses
$69,340
-
8c · Net income from fundraising events
total -$40,894 · excluded -$40,894
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $4,224,968 · program services $4,224,968
-
5 · Compensation of officers, directors and key employees
total $802,646 · program services $271,707 · management and general $385,316 · fundraising $145,623
-
7 · Other salaries and wages
total $1,043,151 · program services $726,942 · management and general $112,216 · fundraising $203,993
-
8 · Pension plan contributions
total $66,342 · program services $51,900 · management and general $1,045 · fundraising $13,397
-
9 · Other employee benefits
total $175,266 · program services $109,724 · management and general $29,867 · fundraising $35,675
-
10 · Payroll taxes
total $118,413 · program services $65,627 · management and general $30,415 · fundraising $22,371
-
11b · Fees: legal
total $6,320 · management and general $6,320
-
11c · Fees: accounting
total $30,739 · management and general $30,739
-
11f · Fees: investment management
total $167,298 · management and general $167,298
-
11g · Fees: other
total $308,416 · program services $71,556 · management and general $182,323 · fundraising $54,537
-
12 · Advertising and promotion
total $89,401 · program services $58,756 · management and general $456 · fundraising $30,189
-
13 · Office expenses
total $79,387 · program services $36,833 · management and general $36,062 · fundraising $6,492
-
16 · Occupancy
total $48,934 · program services $8,122 · management and general $37,854 · fundraising $2,958
-
17 · Travel
total $129,513 · program services $67,679 · management and general $29,830 · fundraising $32,004
-
20 · Interest
total $2,930 · management and general $2,930
-
22 · Depreciation, depletion and amortization
total $61,305 · program services $34,126 · management and general $15,462 · fundraising $11,717
-
23 · Insurance
total $26,250 · program services $14,572 · management and general $6,607 · fundraising $5,071
-
24a · Other expenses: Backpacks\Auction Items
total $26,413 · program services $26,413
-
24b · Other expenses: Certification Fees
total $10,446 · program services $10,446
-
24c · Other expenses: Dues & Subscriptions
total $4,739 · management and general $4,739
-
24e · All other expenses
total $9,718 · program services $96 · management and general $4,074 · fundraising $5,548
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,095 · end of year $3,140
-
2 · Savings and temporary cash investments
beginning of year $1,005,914 · end of year $620,727
-
3 · Pledges and grants receivable
beginning of year $525,890 · end of year $434,415
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $60,293 · end of year $83,336
-
10a · Land, buildings and equipment: cost or other basis
$1,561,758
-
10b · Land, buildings and equipment: accumulated depreciation
$1,063,488
-
10c · Land, buildings and equipment, net
beginning of year $496,428 · end of year $498,270
-
11 · Investments: publicly traded securities
beginning of year $39,683,353 · end of year $42,245,610
-
12 · Investments: other securities
beginning of year $117,128 · end of year $109,996
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $326,000 · end of year $335,000
-
17 · Accounts payable and accrued expenses
beginning of year $151,593 · end of year $139,243
-
19 · Deferred revenue
beginning of year $71,317 · end of year $76,946
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $24,775 · end of year $104,561
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $939,583 · end of year $1,994,190
-
28 · Net assets with donor restrictions
beginning of year $41,030,833 · end of year $42,015,554
Mission and programs · 2023
Mission
To provide assistance to those persons, primarily children and young adults and their families, in need of a transplant.
-
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.
Expenses $5,779,467 · Grants $4,224,968
As filed on the 2023 return.
Listed in Part VII
-
David OrmstedtDAVID ORMSTEDT
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Kathleen McNeelyKATHLEEN MCNEELY
BOARD CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Patrick FitzpatrickPATRICK FITZPATRICK
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Zina BerryZINA BERRY
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Anthony PaganelliANTHONY PAGANELLI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Bo HannahBO HANNAH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Cassandra AmadioCASSANDRA AMADIO
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Dr Jolene EllisDR JOLENE ELLIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Dr YOLANDA TREVINO PhD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Isabel SantnerISABEL SANTNER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Joellen BaldwinJOELLEN BALDWIN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Marc CollinsMARC COLLINS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Robert KayneROBERT KAYNE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Scott GantonSCOTT GANTON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Susy TimmonsSUSY TIMMONS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Suzanne SeidersSUZANNE SEIDERS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
T Michael FordT MICHAEL FORD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Lisa Fulkerson
Chief Financial Officer
- Total calculated
- $252,248
- From this org
- $201,430
- From related orgs
- $0
- Other
- $50,818
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $193,609
- Bonus
- $7,821
- Other
- $0
- Deferred
- $22,180
- Nontaxable benefits
- $28,638
- Filer's total
- $252,248
-
Richard Lofgren
Chief Executive Officer
- Total calculated
- $333,940
- From this org
- $280,365
- From related orgs
- $0
- Other
- $53,575
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $266,386
- Bonus
- $5,725
- Other
- $8,254
- Deferred
- $31,958
- Nontaxable benefits
- $21,617
- Filer's total
- $333,940
-
Kristy Brown
Chief Development Officer
- Total calculated
- $179,960
- From this org
- $146,365
- From related orgs
- $0
- Other
- $33,595
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $140,964
- Bonus
- $5,401
- Other
- $0
- Deferred
- $15,884
- Nontaxable benefits
- $17,711
- Filer's total
- $179,960
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Tax indemnification and gross-up payments
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 1 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202443069349300609
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