Civic Intelligence

Paul Koster Memorial Benefit Inc

EIN 04-3831473 • 501(c)3 • Southampton, NY

Profile

Charitable giving to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.

35 Robinhood LaneSouthampton, NY 11968

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

87th percentile

76%

Higher net margin than 87% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B82 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

94%

Faster asset growth than 91% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

183%

Faster revenue growth than 89% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$55,563

Up $26,967 (+94%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$55,563

Up $26,967 (+94%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin87th percentile

Revenue

Up

$35,586

Up $23,028 (+183%) from 2023

Expenses

Down

$8,618

Down $707 (-7.6%) from 2023

Net Income

Up

$26,968

Up $23,735 (+734%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2010: $15,068Net Assets 2010: $15,0682010Assets 2011: $5,987Net Assets 2011: $5,9872011Assets 2012: $9,595Liabilities 2012: $02012Assets 2013: $7,985Liabilities 2013: $395Net Assets 2013: $7,5902013Assets 2014: $13,367Liabilities 2014: $0Net Assets 2014: $13,3672014Assets 2015: $10,447Liabilities 2015: $0Net Assets 2015: $10,4472015Assets 2016: $12,251Liabilities 2016: $0Net Assets 2016: $12,2512016Assets 2017: $11,579Liabilities 2017: $0Net Assets 2017: $11,5792017Assets 2018: $7,309Liabilities 2018: $0Net Assets 2018: $7,3092018Assets 2019: $6,178Liabilities 2019: $0Net Assets 2019: $6,1782019Assets 2020: $14,532Liabilities 2020: $0Net Assets 2020: $14,5322020Assets 2021: $4,808Liabilities 2021: $0Net Assets 2021: $4,8082021Assets 2022: $25,363Liabilities 2022: $0Net Assets 2022: $25,3632022Assets 2023: $28,596Liabilities 2023: $0Net Assets 2023: $28,5962023Assets 2024: $55,563Net Assets 2024: $55,5632024

Highlighted filing

2024

Assets$55,563
Liabilities-
Net Assets$55,563
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20KRevenue 2010: $18,983Expenses 2010: $21,978Net Income 2010: -$2,9952010Revenue 2011: $18,769Expenses 2011: $27,850Net Income 2011: -$9,0812011Revenue 2012: $19,397Expenses 2012: $15,789Net Income 2012: $3,6082012Revenue 2013: $19,463Expenses 2013: $21,468Net Income 2013: -$2,0052013Revenue 2014: $29,174Expenses 2014: $23,397Net Income 2014: $5,7772014Revenue 2015: $19,252Expenses 2015: $22,172Net Income 2015: -$2,9202015Revenue 2016: $16,335Expenses 2016: $14,531Net Income 2016: $1,8042016Revenue 2017: $13,686Expenses 2017: $14,358Net Income 2017: -$6722017Revenue 2018: $15,715Expenses 2018: $19,985Net Income 2018: -$4,2702018Revenue 2019: $18,066Expenses 2019: $19,197Net Income 2019: -$1,1312019Revenue 2020: $20,172Expenses 2020: $11,818Net Income 2020: $8,3542020Revenue 2021: $676Expenses 2021: $10,400Net Income 2021: -$9,7242021Revenue 2022: $22,935Expenses 2022: $2,380Net Income 2022: $20,5552022Revenue 2023: $12,558Expenses 2023: $9,325Net Income 2023: $3,2332023Revenue 2024: $35,586Expenses 2024: $8,618Net Income 2024: $26,9682024

Highlighted filing

2024

Revenue$35,586
Expenses$8,618
Net Income$26,968
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,563
Liabilities
-
Net assets
$55,563
Revenue
$35,586
Expenses
$8,618
Net income
$26,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$55.6$55.6$35.6$8.62$27.0
2023Detailed filing. Detailed filing data is available for this year.$28.6$0.00$28.6$12.6$9.33$3.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.4$0.00$25.4$22.9$2.38$20.6
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$0.00$4.81$0.68$10.4$9.72
2020Detailed filing. Detailed filing data is available for this year.$14.5$0.00$14.5$20.2$11.8$8.35
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.18$0.00$6.18$18.1$19.2$1.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$0.00$7.31$15.7$20.0$4.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.00$11.6$13.7$14.4$0.67
2016Detailed filing. Detailed filing data is available for this year.$12.3$0.00$12.3$16.3$14.5$1.80
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$0.00$10.4$19.3$22.2$2.92
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$29.2$23.4$5.78
2013Detailed filing. Detailed filing data is available for this year.$7.99$0.40$7.59$19.5$21.5$2.01
2012Summary only. Only limited summary data is available for this year.$9.60$0.00$19.4$15.8$3.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$5.99$18.8$27.9$9.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$15.1$19.0$22.0$3.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$43,063
Mission and Program Overview

Mission

Charitable giving to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.

Charitable givin to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.

Program Services

DescriptionGrantsExpenses
PAUL KOSTER MEMORIAL BENEFIT INC., PROVIDES CHARITABLE GIVING TO THE OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOALRSHPIS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.$5,000$8,618
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEAN MACKENZIEPresident-$0--
PATRICIA REHILLTreasurer-$0--
PATON MILLERDirector-$0--
KATHLEEN WARNERDirector-$0--
RALPH DRATCHDirector-$0--
MATTHEW MAGEEDirector-$0--
KATELYN BRADY-STUKASDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$34,357$34,357-$34,357
Total Events$34,357$34,357$7,477$26,880
Filing and Contact Details

Filer

Filer Name
Paul Koster Memorial Benefit Inc
EIN
04-3831473
Phone
6312836681
Address
35 ROBINHOOD LANE, SOUTHAMPTON, NY 11968

Signing Officer

Name
Jean Mackenzie
Title
President
Phone
6312836681
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
JONES LITTLE & CO CPA'S LLP
Address
186 WEST MONTAUK HIGHWAY SUITE D3, HAMPTON BAYS, NY 11946-2347
Preparer
Kathleen Galway CPA
Phone
6317284020
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 275 website 411 processing fees 709 miscellaneous expenses 206 permits 500 total 2,101”

Form 990-ez, Part III

“Charitable givin to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.”

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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JEAN MACKENZIE
IRS990EZ/BooksInCareOfDetail/PhoneNum06312836681
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt035 ROBINHOOD LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SOUTHAMPTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011968
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028595
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt055563
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08706
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt026968
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028595
IRS990EZ/Form990TotalAssetsGrp/EOYAmt055563
IRS990EZ/FundraisingGrossIncomeAmt034357
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05000
IRS990EZ/GrossReceiptsAmt043063
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028595
IRS990EZ/NetAssetsOrFundBalancesEOYAmt055563
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028595
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt055563
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEAN MACKENZIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PATRICIA REHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PATON MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KATHLEEN WARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RALPH DRATCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATTHEW MAGEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KATELYN BRADY-STUKAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt02101
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE GIVIN TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990EZ/PrintingPublicationsPostageAmt01517
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PAUL KOSTER MEMORIAL BENEFIT INC., PROVIDES CHARITABLE GIVING TO THE OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND PROVIDE SCHOALRSHPIS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt08618
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt07477
IRS990EZ/SpecialEventsNetIncomeLossAmt026880
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt08618
IRS990EZ/TotalProgramServiceExpensesAmt08618
IRS990EZ/TotalRevenueAmt035586
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066047
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt034357
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt066047
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021172
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066047
IRS990ScheduleA/TotalSupportAmt066047
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07477
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03800
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03800
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL BENEFIT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03677
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03677
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034357
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 275 WEBSITE 411 PROCESSING FEES 709 MISCELLANEOUS EXPENSES 206 PERMITS 500 TOTAL 2,101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHARITABLE GIVIN TO OTHER NON-PROFIT ORGANIZATIONS TO SUPPORT THEIR CHARITABLE PROGRAMS AND SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEAN MACKENZIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06312836681
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAUL KOSTER MEMORIAL BENEFIT INC
ReturnHeader/Filer/BusinessNameControlTxt0PAUL
ReturnHeader/Filer/EIN0043831473
ReturnHeader/Filer/PhoneNum06312836681
ReturnHeader/Filer/USAddress/AddressLine1Txt035 ROBINHOOD LANE
ReturnHeader/Filer/USAddress/CityNm0SOUTHAMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011968
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203223210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES LITTLE & CO CPA'S LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0186 WEST MONTAUK HIGHWAY SUITE D3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMPTON BAYS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0119462347
ReturnHeader/PreparerPersonGrp/PhoneNum06317284020
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN GALWAY CPA
ReturnHeader/ReturnTs02025-05-15T08:29:54-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. NTEE B82 • <$500k nonprofits