Security and Sustainability

We invite all of our sponsors, partners, and members of the community to learn more about how our organization operates, the impact of our efforts, our financial position, and our nonprofit status.

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Our Programs

Read about COS's strategic direction of our programs, products, and services.

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Organizational Documents

COS is governed by board-adopted by-laws. View our Financial Conflict of Interest Policy.

Our 501(c)(3) status allows for charitable contributions to be tax deductible.

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Form 990s

Our annual tax returns (990) for 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, and 2022.

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Financial Audit

COS has worked with an independent accounting firm each year to conduct an audit of our financial records, and to prepare statements and disclosures for 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, and 2022.

SOC 2Dedication to ensuring our user’s security and confidentiality while utilizing COS services is a top priority. One way we do this is by publishing our practices in our Account and Security Page

Additionally, in 2023 we sought out SOC2 (Service Organization Control Type 2) accreditation. By obtaining a favorable SOC2 report from the Moore Group, CPA we aim to provide confidence for our users and partners through continued third party auditor attestation.

The SOC2 accreditation program is maintained by the AICPA (American Institute of Certified Public Accountants). Please do reach out to support@cos.io for any questions.

COS has been fortunate to receive significant sponsorship and philanthropic support, which has enabled us to expand programs, services, and operations in pursuit of our mission. These investments have helped us build tools and services that our community has embraced and that we believe are valuable as public goods.

As our funding environment evolves, we are taking a deliberate approach to aligning our operating expenses with available revenue while protecting the services and programs that deliver the greatest value to our community. We have maintained financial reserves that provide flexibility as we make this transition, and we are optimizing our operations, prioritizing sustainable levels of investment, and continuing to pursue strategies that can sustain these services as public goods over the long term.

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The above revenue figures include Operating Revenue as well as Grant Pass-through Funds.