Cherish Our Children Inc
Public records raise at least one point you should look into before giving.
What it says it does
Cherish Our Children Inc. (COCI) is a 501(c)(3) non-profit organization with a mission to create sustainable solutions for vulnerable children. Historically, COCI has supported projects for vulnerable children around the world, but its most recent and notable program has focused on children of incarcerated parents. These services are provided through the Gaining Empowerment in Middle School (GEMS) program, the only program in Houston focused exclusively on middle school-aged children of incarcerated parents. The schools currently offering GEMS are in low-performing areas with student populations that are between 86-97% Black or Hispanic and are in communities where Census Bureau research predicts that 1-in-5 male students will be incarcerated as adults. All the students at the schools qualify for the federal free or reduced-price lunch program, 21% demonstrate limited English proficiency, and 60-73% of students are at risk of dropping out. GEMS provides in-school classes focusing on a
- Income
- $265,060
- Spending
- $291,626
- Spent on programs
- 63%
- Reserves
- 6.9 months of spending
- Largest source of income
- donations and private grants, 65%
- Employees
- 8
- Volunteers
- 10
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100. Higher than 16% of charities in its peer group (international, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 6.9 months of spending.
Debt
10 of 20It owes 45% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
5 of 15Income fell 23% on the year before.
Spending floor
8 of 1563% of spending went to programs and raising each dollar of donations cost 35 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 79% of charities in its peer group (international, $250k to $1m).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $184,449 spent. COCI has strategically refined and enhanced the Gaining Empowerment in Middle School (GEMS) program. It is the only program in Houston focused exclusively on middle school-aged children of incarcerated parents. GEMS provides curriculum-based, in-school classes focusing on a peer-to-peer, discussion-based model that emphasizes self-discovery and strengthens nine proven cognitive, social, and emotional skills sets to empower youth leadership. During FY 2022, we purchased a new social and emotional learning software that is more user-friendly. This software provides our instructors with additional resources to increase student engagement, as well as enhanced data assessment and reporting features. As a result, this software will further help the GEMS program become more operationally sound.Lastly, during 2022, the GEMS program successfully and effectively provided social and emotional learning opportunities across 6 campuses for 72 at-risk students and their families in the Houston Independent School District, Channelview Independent School District and Aldine Independent School District. In addition to providing services to our youth, ancillary information and referral support services to other community-based organizations was also provided to support the families of the participating students.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Caution.
California's Attorney General lists its registration as revoked as of June 30, 2002. Organizations on this list may not solicit donations in California.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.