Cotari
Legal name: Christian Outreach Training and Research Inst
Nonprofit profile at a glance
- EIN
- 800559266
- IRS 990 coverage
- 2018–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-N 2010
- Location
- Gilroy, CA, USA
- Phone
- 1 (408) 482-2686
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
- Affiliation
- Christianity
Reported finances
- Revenue
- $69,299
- Expenses
- $6,897
- Assets
- $2,200,746
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- FRANK H CHOE (PRESIDENT/DIRECTOR)
Highest reported compensation
- SESSION VO (Key Employee): $530 total reported compensation
- BRIAN LEE (INVESTMENT ADVISOR): $510 total reported compensation
- SHERYL YARDLEY (CFO, RETIRED): $480 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To equip Christians with practical evangelism training and research to effectively share their faith, especially with people of other religions.
What it reported doing in 2025
Writing the book "How To Use The Quran To Reach Out To Muslims" chapter 12. It has nine more chapters to go and all the expenses are not counted for yet. As a part of benevolence program, financial assistance was provided to missionary Michael Boyce. Total $6897: Board meeting $2010; Website $500; CFO $780; Tax return by H&R Block $560; Zoom Pro renewal $167; Benevolence paid $2400; PO Box rental $210; Investment consulting $270.
Operating model
- Revenue model
- Donor-supported. 92% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 39
- Transparency & Controls: 84
- Accountability: 44
- Sustainability: 83
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10%; rating input score 10
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 23rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 90%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 319.09; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 51.6%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -1.9% per year; rating input score 0; 43rd percentile among comparable filings
- Revenue growth: 18.4% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 86th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 10% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 5 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $7K in reported program spending
- Leadership: top reported pay $530 · 11 people listed
- Consistency: 12 of 15 current checks pass · 3 findings to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 8 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 10/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 4/100.