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COTS

EIN 38-2420565 DETROIT, MI

Revenue 2024
$10,418,828
Expenses 2024
$9,678,595

Program services were 81.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L410
Classification
1000
Street
26 PETERBORO ST STE 100

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CAROL GOSS

    BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • DEBORAH JONES

    BOARD TREASURER

    Total calculated
    $0
    Hours/week
    1
  • INA FERNANDEZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JEFFREY RIVERA

    BOARD VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • JEREMY ABBY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JOSH JAMIE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • JUDY GRUNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • KARISA ANTONIO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • LATRICE MCCLENDON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • LAWERENCE GARDNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • LINDA KOOS

    BOARD PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • MARK DENIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • MICHAEL RANDALL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • SAAYME VANDIVER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TERRI CABLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • TORRE PALEMINO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • AISHA MORRELL-FERGUSON

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $141,623
    From this org
    $111,618
    From related orgs
    $0
    Other
    $30,005
    Hours/week
    40
  • CHERYL P JOHNSON

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $227,630
    From this org
    $206,816
    From related orgs
    $0
    Other
    $20,814
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,816
    Bonus
    $0
    Other
    $0
    Deferred
    $13,088
    Nontaxable benefits
    $7,726
    Filer's total
    $227,630
  • CORISA REED

    CHIEF OPERATING OFFICER

    Total calculated
    $117,857
    From this org
    $90,697
    From related orgs
    $0
    Other
    $27,160
    Hours/week
    40
  • DELPHIA SIMMONS

    CHIEF IMPACT OFFICER

    Total calculated
    $120,797
    From this org
    $105,396
    From related orgs
    $0
    Other
    $15,401
    Hours/week
    40
  • SONYA NICKS

    CHIEF FINANCIAL OFFICER

    Total calculated
    $154,517
    From this org
    $131,920
    From related orgs
    $0
    Other
    $22,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,920
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $22,597
    Filer's total
    $154,517
  • DAWN WALKER

    DIRECTOR OF ACCOUNTING

    Total calculated
    $126,601
    From this org
    $102,361
    From related orgs
    $0
    Other
    $24,240
    Hours/week
    40

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 — 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $10,418,828
    Expenses
    $9,678,595
    Contributions
    $9,944,322
    Grants paid
    $134,810
  • 2023
    Revenue
    $8,235,053
    Expenses
    $9,821,265
    Contributions
    $7,695,172
    Grants paid
    $130,068
  • 2022
    Revenue
    $8,188,509
    Expenses
    $8,374,783
    Contributions
    $6,933,061
    Grants paid
    $109,028

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.