Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Michael James Cotton Foundation
EIN 93-2091324 • 501(c)3 • Dripping Springs, TX
Pub. 78 Eligible990-N CoverageNTEE F20
Profile
Supporting adolescents & young adults 17-30 to conquer the growing challenges of addiction, depression, and mental health.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$112,202
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$112,202
No earlier filing loaded for comparison.
Revenue
$115,950
No earlier filing loaded for comparison.
Expenses
$30,704
No earlier filing loaded for comparison.
Net Income
$85,246
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $112,202
- Liabilities
- -
- Net assets
- $112,202
- Revenue
- $115,950
- Expenses
- $30,704
- Net income
- $85,246
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 16, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $157,731
Mission and Program Overview
Mission
Supporting adolescents & young adults 17-30 to conquer the growing challenges of addiction, depression, and mental health.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE FOUNDATION FINANCIALLY SUPPORTS ADOLESCENTS/YOUNG ADULTS 17-30 YEARS OLD WHO CANNOT AFFORD THE SUPPORT NEEDED TO HELP CONQUER THE GROWING CHALLENGES OF ADDICTION, DEPRESSION, AND MENTAL HEALTH. THE FOUNDATION PROVIDES THE OPPORTUNITY TO OTHERS WHO HAVE THE DESIRE AND DRIVE BUT LACK THE ECONOMIC MEANS TO FACE THESE CHALLENGES. | $26,000 | $30,704 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CASEY COTTON | President | - | $0 | - | - |
| BETH COTTON | Treasurer | - | $0 | - | - |
| VALERIE CARY | Secretary | - | $0 | - | - |
| ALFONSO ALANIS | Board Member | - | $0 | - | - |
| DEACON TERRY GUILBERT | Board Member | - | $0 | - | - |
| DON CROOK | Board Member | - | $0 | - | - |
| EMILY COTTON | Board Member | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising | $114,135 | $92,135 | $41,781 | $50,354 |
| Total Events | $114,135 | $92,135 | $41,781 | $50,354 |
Filing and Contact Details
Filer
- Filer Name
- The Michael James Cotton Foundation
- EIN
- 93-2091324
- Phone
- 5126589194
- Address
- PO BOX 984, DRIPPING SPRINGS, TX 78260
Signing Officer
- Name
- Beth Cotton
- Title
- Treasurer
- Phone
- 5126589194
- Signed
- 2025-05-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Boucher Morgan & Young Pc CPA
- Address
- P O BOX 203, STEPHENVILLE, TX 76401
- Preparer
- REMINGTON T O'DELL
- Phone
- 2549657321
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: various grants cash contribution: 26,000”
Form 990-ez, Part I, Line 16
“Expenses advertising 1,038 software 2,182 insurance 1,042 miscellaneous 442 total 4,704”
Form 990-ez, Part III
“Supporting adolescents & young adults 17-30 to conquer the growing challenges of addiction, depression, and mental health.”
Form 990-ez, Part III, Line 28
“The foundation financially supports adolescents/young adults 17-30 years old who cannot afford the support needed to help conquer the growing challenges of addiction, depression, and mental health. The foundation provides the opportunity to others who have the desire and drive but lack the economic means to face these challenges.”
Raw XML Appendix152 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5126589194 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DRIPPINGS SPRINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 78620 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 112202 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 65596 |
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| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 85246 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 26956 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 112202 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 92135 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 26000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 157731 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 26956 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 112202 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 26956 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 112202 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BETH COTTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | VALERIE CARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ALFONSO ALANIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DEACON TERRY GUILBERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DON CROOK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | EMILY COTTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4704 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SUPPORTING ADOLESCENTS & YOUNG ADULTS 17-30 TO CONQUER THE GROWING CHALLENGES OF ADDICTION, DEPRESSION, AND MENTAL HEALTH. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE FOUNDATION FINANCIALLY SUPPORTS ADOLESCENTS/YOUNG ADULTS 17-30 YEARS OLD WHO CANNOT AFFORD THE SUPPORT NEEDED TO HELP CONQUER THE GROWING CHALLENGES OF ADDICTION, DEPRESSION, AND MENTAL HEALTH. THE FOUNDATION PROVIDES THE OPPORTUNITY TO OTHERS WHO HAVE THE DESIRE AND DRIVE BUT LACK THE ECONOMIC MEANS TO FACE THESE CHALLENGES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 26000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 30704 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 41781 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 50354 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 30704 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 30704 |
| IRS990EZ/TotalRevenueAmt | 0 | 115950 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.THEMJCFOUNDATION.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 65596 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 65596 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 92135 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 65596 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 65596 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 65596 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 65596 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 22000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 22000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 41781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISING |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 114135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 114135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 92135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 92135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 50354 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 41781 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 41781 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: VARIOUS GRANTS CASH CONTRIBUTION: 26,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 1,038 SOFTWARE 2,182 INSURANCE 1,042 MISCELLANEOUS 442 TOTAL 4,704 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SUPPORTING ADOLESCENTS & YOUNG ADULTS 17-30 TO CONQUER THE GROWING CHALLENGES OF ADDICTION, DEPRESSION, AND MENTAL HEALTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION FINANCIALLY SUPPORTS ADOLESCENTS/YOUNG ADULTS 17-30 YEARS OLD WHO CANNOT AFFORD THE SUPPORT NEEDED TO HELP CONQUER THE GROWING CHALLENGES OF ADDICTION, DEPRESSION, AND MENTAL HEALTH. THE FOUNDATION PROVIDES THE OPPORTUNITY TO OTHERS WHO HAVE THE DESIRE AND DRIVE BUT LACK THE ECONOMIC MEANS TO FACE THESE CHALLENGES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BETH COTTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5126589194 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE MICHAEL JAMES COTTON FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 932091324 |
| ReturnHeader/Filer/PhoneNum | 0 | 5126589194 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 984 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DRIPPING SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 78260 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 752137042 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOUCHER MORGAN & YOUNG PC CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 203 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STEPHENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 76401 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2549657321 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REMINGTON T O'DELL |
| ReturnHeader/ReturnTs | 0 | 2025-05-19T16:03:16-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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