Christian Outreach Training and Research Institute

“William c kuo, director/secretary was the son-in-law of frank h choe, president, but catherine kuo, the daughter of frank h choe and the wife of william c kuo, passed away on 3/24/21. Therefore william c kuo is not franks son-in-law in a legal sense. Michael boyce is the step son-in-law of frank h choe, president. No one else is related by blood or law.”

“Cotari holds a board meeting every year and cfo or his delegate presents the contents of 990 to the board of directors.”

“All directors or staff members are queried annually and are required to disclose if they have any interest that would present conflict.”

“These documents are available upon request. Besides this, contari provides the detailed lists of annual income and expenses along with the annual financial statement on its website since 2017.”

“Our constitution, bylaws, conflict of interest policy and financial statements are posted on our website, www.cotari.org.”

“Description: book sales and amazon smile - 2020: $31 / 2021: $45 / 2022: $37 / 2023: $27 / 2024: $0”

“The religious belief and its practices of cotari are consistent with evangelical christian faith as stated in its constitution and it has sincerely performed the research needed for the reaching out to peoples of other faiths with the gospel of jesus christ. It meets the following two main criteria for publicly supported 501 (c) (3) religious public charities. (1) public support rate for cotari has been over 10% since 2010. (2) its efforts to attract public support continues. Because of the unusual nature of cotari, performing research on christian mission methodology for reaching out to peoples of other faiths, it has been difficult to attract broad public support except from a few interested in this particular area. In addition to this, cotari meets the following additional requirements. (1) public support rate is above 10% for 2010 - 2024. (2) public support for catari is broadly based, mostly from individuals and none has had any limitations or restrictions on their donations. (3) cotari has its board of directors who govern all of its affairs. The board members include a retired seminary professor, an active missionary, a church pastor, and experts in finance and information technology. (4) the public can participate in any of cotari's activities. Our website, www.cotari.org is open to the public. We have a couple of seminars that are available to the public as well. (5) cotari is not a membership nonprofit yet. We are constantly examing to see if cotari may become an effective membership nonprofit. The only time that the organization received more from key individuals was in 2016 due to the death of a key individual who donated a portion of her estate to assist the organization to continue and expand its ability to assist the public. Her remaining estate will be transferred to cotari from 2022 through 2027. In view of the above facts and circumstances cotari should remain a 501 (c) (3) public charity.”

“Description: zoom pro renewal - total 167 / program services: $167 / management and general: $0 / fundraising: $0 description: po box rental - total $200 / program services: $200 / management and general: $0 / fundraising $0 description: icom conference attendence - total $1623 / program services: $1623 / management and general: $0 / fundraising $0”

“Cotari did not have an audit by any independent accountant, but it had its own internal audit in 2019, and found that cotari has mistakenly been using the equity valuation change in lieu of the investment income in all of the calculations for its tax returns for the period of 2010 through 2018. This has adverserly affected the calculation of public support percentage in schedule a because the investment valuation change is greater than the investment income for most years. This does not affect the asset valuation. Starting in 2019 this mistake has been corrected. The affected parts include: (1) form 990, part i, line 10; (2) form 990, part viii, lines 3 and 12; (3) form 990, part xi, lines 1 and 3; (4) schedule a, part ii, line 8. The corrections are implemented starting 2019 but will not be fully realized in the calculation of the public support percentage until 2023 when the negative effect of this mistake is expected to be fully eliminated.”