Cotillion Home

Nonprofit profile at a glance

EIN
834414478
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
Location
Cincinnati, OH, USA
Phone
5133008449
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$396,979
Expenses
$444,679
Assets
$431,389
Liabilities
$117,175

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Tandra Merritt (President)

Highest reported compensation

  • Tandra Merritt (President): $125,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing residential housing services for at risk youth in the southern region. The program will form partnerships with local childrens services, jobs and family services, school and the juvenile court system.

What it reported doing in 2025

Provided group home services to youth 13-18. The number of bed days for the group home were over 300 for year. Assisted the youth in education and personal skills development. Extended to the youth activities in a side of the home to allow them to be reintegrated within the community at-large.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 81
  • Accountability: 95
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 28.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 20% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 46.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $445K in reported program spending
  • Leadership: top reported pay $125K · 1 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Sustainability: Operating margin scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.