2026-03-25T09:15:11+00:00 2025-06-30 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-07-01 382420565 COTS COTS 3138313777 26 PETERBORO ST STE 100 DETROIT MI 48201 CHERYL P JOHNSON CEO 3138313777 2026-03-25 true true DAVID LOWENTHAL CPA P00378651 3122071040 2026-03-24 2024 2025-03-06 01:10:19Z CHERYL P JOHNSON 26 PETERBORO ST STE 100 DETROIT MI 48201 10480644 false X WWW.COTSDETROIT.ORG X 1982 MI To assist families in reaching their housing, economic, health, education, and career goals as they overcome homelessness and break the cycle of poverty for themselves, their next generation, and beyond. 16 16 86 304 0 7695172 9944322 367628 299815 208285 189928 -36032 -15237 8235053 10418828 130068 134810 0 0 4479702 4703152 0 171223 948781 5211495 4669410 9821265 9678595 -1586212 740233 25543016 27209277 2080431 2211719 23462585 24997558 CREATE AND FACILITATE OPPORTUNITIES THAT EMPOWER FAMILIES IN POVERTY TO COLLABORATE, THRIVE, AND SUCCEED IN BUILDING STRONG HOUSEHOLDS, NEIGHBORHOODS, AND COMMUNITIES. false false 3673769 62188 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. 3535494 67628 277104 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. 665787 67182 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. 7875050 true true false false false false false false false true true true false false true false true true false false false false false true true false false true true true false false false false false false false false false false true false false false true true true false true false true 91 0 true 86 true false false false false false true true false false false false false false X 16 16 false false false false false false false true true false false false false true true true true true true false false false MI X X SONYA NICKS CHIEF FINANCIAL OFFICER 3135760234 26 PETERBORO STE 100 DETROIT MI 48201 CAROL GOSS BOARD SECRETARY 1.0 0.0 X 0 0 0 DEBORAH JONES BOARD TREASURER 1.0 0.0 X 0 0 0 INA FERNANDEZ BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFREY RIVERA BOARD VICE PRESIDENT 1.0 0.0 X 0 0 0 JEREMY ABBY BOARD MEMBER 1.0 0.0 X 0 0 0 JOSH JAMIE BOARD MEMBER 1.0 0.0 X 0 0 0 JUDY GRUNER BOARD MEMBER 1.0 0.0 X 0 0 0 KARISA ANTONIO BOARD MEMBER 1.0 0.0 X 0 0 0 LATRICE MCCLENDON BOARD MEMBER 1.0 0.0 X 0 0 0 LAWERENCE GARDNER BOARD MEMBER 1.0 0.0 X 0 0 0 LINDA KOOS BOARD PRESIDENT 1.0 0.0 X 0 0 0 MARK DENIS BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL RANDALL BOARD MEMBER 1.0 0.0 X 0 0 0 SAAYME VANDIVER BOARD MEMBER 1.0 0.0 X 0 0 0 TERRI CABLE BOARD MEMBER 1.0 0.0 X 0 0 0 TORRE PALEMINO BOARD MEMBER 1.0 0.0 X 0 0 0 AISHA MORRELL-FERGUSON CHIEF DEVELOPMENT OFFICER 40.0 0.0 X 111618 0 30005 CHERYL P JOHNSON CHIEF EXECUTIVE OFFICER 40.0 0.0 X 206816 0 20814 CORISA REED CHIEF OPERATING OFFICER 40.0 0.0 X 90697 0 27160 DELPHIA SIMMONS CHIEF IMPACT OFFICER 40.0 0.0 X 105396 0 15401 SONYA NICKS CHIEF FINANCIAL OFFICER 40.0 0.0 X 131920 0 22597 DAWN WALKER DIRECTOR OF ACCOUNTING 40.0 0.0 X 102361 0 24240 748808 0 140217 5 false true false RED LETTER CREATIVEWORKS 30575 HIVELEY ST WESTLAND MI 48170 MAIL DESIGN AND DISTRIBUTION, DATA ANALYSIS, AND CONTENT CREATION 171223 1 87117 206035 4381555 5269615 67628 9944322 TENANT REVENUE 624100 277104 277104 MDHS CHILDCARE REVENUE 900099 22711 22711 0 0 0 0 299815 189928 189928 0 0 0 0 7102 206035 61816 -54714 -54714 Miscellaneous Income 39477 39477 0 0 0 0 39477 10418828 339292 0 135214 67182 67182 67628 67628 767521 268806 341747 156968 2959398 2708840 6967 243591 635798 432470 107242 96086 74875 74875 265560 200080 32355 33125 171223 171223 672226 402941 230577 38708 204691 77790 4702 122199 2162135 2158292 2745 1098 2160 2002 143 15 71738 49601 15901 6236 322937 311151 8418 3368 164384 162914 1050 420 Program Materials 287704 213456 70933 3315 repairs and maintenance 272140 195436 8311 68393 Food 194771 192570 1342 859 Utilites 188950 188650 279 21 125574 100366 22052 3156 9678595 7875050 854764 948781 780206 1394886 1549988 426697 8994962 7878448 0 0 59644 72775 11000875 4971453 6238260 6029422 1287409 1417876 6367334 9741949 0 265213 247224 25543016 27209277 310473 239480 2951 252507 0 1767007 1719732 2080431 2211719 X 21948667 23978619 1513918 1018939 23462585 24997558 25543016 27209277 740233 794740 0 X X false true true true true X 8548051 7202549 6933061 7695356 9944322 40323339 0 0 8548051 7202549 6933061 7695356 9944322 40323339 1871140 38452199 120255 -59409 440354 208285 189928 899413 0 21067 196110 42696 9741 39477 309091 41531843 1811945 0.92585 0.904 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 21067.0, COLUMN B - 196110.0, COLUMN C - 42696.0, COLUMN D - 9741.0, COLUMN E - 39477.0, COLUMN F - 309091.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1287410 0 163449 28539 4443 1417877 1181685 0 143345 33476 4144 1287410 1049285 12027 124939 0 4566 1181685 1273407 1781 -181500 39986 4417 1049285 1021039 2500 294077 40435 3774 1273407 0.6952 0.3048 0.0 false false 8962277 3171006 5791271 1894909 1800447 94462 143689 143689 6029422 Closely-held equity interests Financial derivatives Investments 9741949 F 9741949 Federal Income Taxes DEFERRED GAINS 1659357 OTHER LIABILITIES 60375 1719732 11275384 794740 61816 856556 10418828 0 0 10418828 9740411 61816 61816 9678595 0 0 9678595 Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF THE ENDOWMENT FUND IS AT THE DISCRETION OF THE BOARD OF DIRECTORS DEPENDING ON OPERATIONAL NEEDS EVALUATED ON AN ANNUAL BASIS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 61816 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 61816 X X X X X true RED LETTER CREATIVEWORKS 30575 Hiveley St Westland MI 48170 Direct mail design and distribution; data analysis; and content creation for marketing and media campaigns. false 0 171223 -171223 0 171223 -171223 MI SOUP CITY 185626 178740 6886 995 11500 3630 19380 5010 LEADING LADIE 27511 27295 216 20000 192 1109 0 213137 206035 7102 995 31500 3822 19380 6119 61816 -54714 true Warrior Women Against Poverty PO Box 21911 Detroit MI 48221 852329526 501(c)(3) 53102 0 N/A N/A Provide relief to woman and children living in poverty through programming, mentoring, and direct support Spirit of Sister In Memory of Turresa V Lambert 2205 Mayflower Troy MI 48085 934799667 501(c)(3) 14080 0 N/A N/A To honor and celebrate women who have greatly impacted the lives of others, and to support women who are raising families and working to better themselves. 2 0 FOOD, CLOTHING AND GOODS 208 0 67628 FMV FOOD, CLOTHING AND GOODS Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds COTS acts as a fiscal sponsor for Warrior Women Against Poverty (WWAP) and Spirit of Sisterhood (SOS). As such all expenses incurred by WWAP or SOS are paid by COTS and thus we know who and what those expenses are for and that they align with our mission. X false true X X false false false false false false false false false CHERYL P JOHNSON CHIEF EXECUTIVE OFFICER 206816 0 0 0 0 0 13088 0 7726 0 227630 0 0 0 SONYA NICKS CHIEF FINANCIAL OFFICER 131920 0 0 0 0 0 0 0 22597 0 154517 0 0 0 Schedule J, Part I, Line 1a Payments for business use of personal residence THE CEO RECEIVES A $400 MONTHLY STIPEND FOR PARKING/TRAVEL - THIS IS TREATED AS TAXABLE INCOME Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses This is the only stipend in the organization, it was Board approved and meant to cover travel/parking expenses so she doesn't have to submit them for reimbursement on a monthly basis X 55591 Other 49 12037 Other - FMV false false false Form 990, Part VI, Line 11b Review of form 990 by governing body BOARD AND FINANCE COMMITTEE MEMBERS ARE PROVIDED A COPY OF THE 990 AT THE MOST RECENT MEETING PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND OFFICERS ARE VETTED FOR CONFLICT OF INTEREST PRIOR TO JOINING COTS. IF CONFLICT OF INTEREST IS IDENTIFIED AFTER JOINING THE ORGANIZATION, DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE THE CONFLICT AND THERE WOULD BE A DISCUSSION BETWEEN THE CEO AND CHAIR, IF NEEDED. THE COO OVERSEES THE PROCESS. Form 990, Part VI, Line 15a Process to establish compensation of top management official CEO COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE UPON COMPLETION OF THE ANNUAL REVIEW. BENCHMARKING SIMILAR ORGANIZATIONS IS UTILIZED AS PART OF THE PROCESS. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS ARE AVAILABLE ON THE COTS WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2c Change of oversight process or selection process THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND ANNUALLY RECOMMENDS THE SELECTION OF AN INDEPENDENT ACCOUNTANT TO THE BOARD OF DIRECTORS FOR APPROVAL. THERE HAVE BEEN NO CHANGES FROM PRIOR YEAR TO THE OVERSIGHT RESPONSIBILITIES OF THE FINANCE COMMITTEE. MNHC Fraser LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 320451288 LOW-INCOME HOUSING MI 10 683 MNH Development LLC MNHC Breton LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 352517630 LOW-INCOME HOUSING MI -2 458 MNH Development LLC MNHC Parkway LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 352518873 LOW-INCOME HOUSING MI 57 1306 MNH Development LLC MNHC Walled Lake LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 300845002 LOW-INCOME HOUSING MI 6 791 MNH Development LLC MNHC Greenwood LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472043226 LOW-INCOME HOUSING MI 10 982 MNH Development LLC COTS Community Housing Development Org 26 Peterboro St Detroit MI 48201 383595752 AFFORDABLE HOUSING DEVELOPMENT MI 501(c)(3) 7 COTS true COTS Limited Dividend Housing Association LP 26 Peterboro St DETROIT MI 48201 383550852 LOW INCOME HOUSING MI Cots Development Corp Related -613876 0 false true 0.9999 Peterboro Arms LDHA LP 26 Peterboro St Detroit MI 48201 300931194 LOW INCOME HOUSING MI Peterboro Arms GP Related 0 0 false false 0.0001 MNH Development LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472043226 LOW INCOME HOUSING MI COTS Related 699104 717859 false false 0.4 Fraser Woods Fraser LDHA LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472218146 LOW INCOME HOUSING MI MNHC Fraser LLC Related 10 683 false false 0 Bretton Village Green Grand Rapids LDHA LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472153218 LOW INCOME HOUSING MI MNHC Bretton LLC Related -2 458 false false 0 Parkway Meadows Ann Arbor LDHA LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472245763 LOW INCOME HOUSING MI MNHC Parkway LLC Related 57 1306 false false 0 Walled Lake Villa Walled Lake LDHA LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472448998 LOW INCOME HOUSING MI MNHC Walled Lake LLC Related 6 791 false false 0 Greenwood Villa Westland LDHA LLC 23332 Orchard Lake Rd Ste F Farmington Hills MI 48336 472203732 LOW INCOME HOUSING MI MNHC Greenwood LLC Related 10 982 false false 0 COTS DEVELOPMENT CORPORATION 26 PETERBORO ST DETROIT MI 48201 383548610 OPERATIONS MANAGEMENT MI COTS C Corporation -127344 0 1 true PETERBORO ARMS GP 811835724 OPERATIONS MANAGEMENT MI COTS C Corporation -74 -1659668 1 true false false true true false false true false false false true false false true false false true false true PETERBORO ARMS LDHA LP D 3159824 LOAN AGREEMENT MNH DEVELOPMENT LLC C 700582 CASH