Civic Intelligence

Koa Sports League Inc

EIN 27-2493139 • 501(c)3 • Rockville, MD

Profile

Koa is committed to shaping kids' lives through sports. Through the following approach, koa aims to develop each child to his or her full potential as an athlete and a person: - employing trained and dedicated professional coaches and instructors who operate under the supervision and management of our full time professional staff - providing a positive community for our young athletes and their families - using sports as a vehicle to teach life lessons like hard work, sportsmanship, self-discipline, and coping with adversity while many of our young athletes will enjoy long, successful playing careers in high school and beyond, we recognize not all are destined for professional, college, or even high school competition. Whatever the sport, activity or level of competition, koa's basic philosophy is the same - shaping kids' lives through sports. Consistent with this philosophy, koa affords its young athletes the opportunity to develop in their sport of choice and, ultimately, in the game

9200 Corporate Blvd 320Rockville, MD 20850

www.koasports.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.23x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.84x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$223,611

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

29%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,595,636

Up $357,325 (+29%) from 2023

Liabilities

Up

$1,962,604

Up $300,219 (+18%) from 2023

Net Assets

Up

-$366,968

Up $57,106 (+13%) from 2023

Revenue

Up

$2,327,886

Up $374,794 (+19%) from 2023

Expenses

Down

$2,294,418

Down $99,001 (-4.1%) from 2023

Net Income

Up

$33,468

Up $473,795 (+108%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $169,538Liabilities 2011: $87,316Net Assets 2011: $82,2222011Assets 2012: $220,536Liabilities 2012: $90,026Net Assets 2012: $130,5102012Assets 2013: $133,458Liabilities 2013: $95,342Net Assets 2013: $38,1162013Assets 2014: $184,702Liabilities 2014: $312,780Net Assets 2014: -$128,0782014Assets 2015: $103,478Liabilities 2015: $226,571Net Assets 2015: -$123,0932015Assets 2016: $208,985Liabilities 2016: $290,820Net Assets 2016: -$81,8352016Assets 2017: $244,273Liabilities 2017: $526,579Net Assets 2017: -$282,3062017Assets 2018: $220,772Liabilities 2018: $455,482Net Assets 2018: -$234,7102018Assets 2019: $258,741Liabilities 2019: $442,485Net Assets 2019: -$183,7442019Assets 2020: $723,525Liabilities 2020: $843,384Net Assets 2020: -$119,8592020Assets 2021: $1,999,913Liabilities 2021: $1,572,013Net Assets 2021: $427,9002021Assets 2022: $1,424,112Liabilities 2022: $1,439,350Net Assets 2022: -$15,2382022Assets 2023: $1,238,311Liabilities 2023: $1,662,385Net Assets 2023: -$424,0742023Assets 2024: $1,595,636Liabilities 2024: $1,962,604Net Assets 2024: -$366,9682024

Highlighted filing

2024

Assets$1,595,636
Liabilities$1,962,604
Net Assets-$366,968

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,112,8152011Expenses 2012: $1,374,7442012Revenue 2013: $1,494,825Expenses 2013: $1,587,219Net Income 2013: -$92,3942013Revenue 2014: $1,331,898Expenses 2014: $1,498,092Net Income 2014: -$166,1942014Revenue 2015: $1,615,875Expenses 2015: $1,610,890Net Income 2015: $4,9852015Revenue 2016: $2,022,221Expenses 2016: $1,980,963Net Income 2016: $41,2582016Revenue 2017: $2,570,774Expenses 2017: $2,771,245Net Income 2017: -$200,4712017Revenue 2018: $3,054,462Expenses 2018: $3,006,866Net Income 2018: $47,5962018Revenue 2019: $3,076,272Expenses 2019: $3,025,306Net Income 2019: $50,9662019Revenue 2020: $2,133,374Expenses 2020: $2,069,489Net Income 2020: $63,8852020Revenue 2021: $2,679,014Expenses 2021: $2,131,255Net Income 2021: $547,7592021Revenue 2022: $2,133,418Expenses 2022: $2,611,359Net Income 2022: -$477,9412022Revenue 2023: $1,953,092Expenses 2023: $2,393,419Net Income 2023: -$440,3272023Revenue 2024: $2,327,886Expenses 2024: $2,294,418Net Income 2024: $33,4682024

Highlighted filing

2024

Revenue$2,327,886
Expenses$2,294,418
Net Income$33,468

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.60$1.96$0.37$2.33$2.29$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$1.66$0.42$1.95$2.39$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$1.44$0.02$2.13$2.61$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$1.57$0.43$2.68$2.13$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.84$0.12$2.13$2.07$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.44$0.18$3.08$3.03$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.46$0.23$3.05$3.01$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.53$0.28$2.57$2.77$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.29$0.08$2.02$1.98$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.23$0.12$1.62$1.61$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.31$0.13$1.33$1.50$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.10$0.04$1.49$1.59$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.09$0.13$1.37
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.09$0.08$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,702,975
Mission and Program Overview

Mission

Koa is committed to shaping kids' lives through sports. Through the following approach, koa aims to develop each child to his or her full potential as an athlete and a person: - employing trained and dedicated professional coaches and instructors who operate under the supervision and management of our full time professional staff - providing a positive community for our young athletes and their families - using sports as a vehicle to teach life lessons like hard work, sportsmanship, self-discipline, and coping with adversity while many of our young athletes will enjoy long, successful playing careers in high school and beyond, we recognize not all are destined for professional, college, or even high school competition. Whatever the sport, activity or level of competition, koa's basic philosophy is the same - shaping kids' lives through sports. Consistent with this philosophy, koa affords its young athletes the opportunity to develop in their sport of choice and, ultimately, in the game

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$566,996$529,433▼ $37,563
Other Notes and Loans Receivable, Net$317,339$437,813▲ $120,474
Savings and Temporary Cash Investments$26,776$141,561▲ $114,785
Cash and Non-Interest-Bearing Accounts$57,585$139,648▲ $82,063
Land, Buildings, and Equipment, Net$110,999$94,917▼ $16,082
Intangible Assets-$91,196-
Receivables From Officers Etc$95,205$90,905▼ $4,300
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,238,311$1,595,636▲ $357,325
Other Assets Total$63,411$70,163▲ $6,752
Liabilities
Unsecured Notes Loans Payable$1,180,140$1,236,330▲ $56,190
Deferred Revenue$448,731$557,657▲ $108,926
Other Liabilities$1,989$121,896▲ $119,907
Accounts Payable and Accrued Expenses$31,525$46,721▲ $15,196
Total Liabilities$1,662,385$1,962,604▲ $300,219
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-424,074$-366,968▲ $57,106
Total Net Assets Fund Balance$-424,074$-366,968▲ $57,106
Total Liabilities and Net Assets / Fund Balance$1,238,311$1,595,636▲ $357,325

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,167$92,249$134,416
Other Land Buildings$52,750$13,069$65,819
Closely Held Equity Interests$50,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emmanuel KorsonExecutive DirectorFT$192,937$30,674$223,611
Casey HertelVice PresidentFT$104,974$12,272$117,246

Board Members and Trustees

NameTitle
Alex FinkelDirector
Amy BermanDirector
Courtney PollackDirector
Hans ChenDirector
Jason KresselDirector
Julie AndrewsDirector
Mike LefkowitzDirector
Nick ChristakosDirector
Seth KesslerDirector
Steven NannesDirector
Todd LevittDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$38,974
Program Service Revenue
$2,123,259
Investment Income
$165,653
Other Revenue
$0
All Other Contributions
$38,974
Change in Net Assets
$33,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,223,821
Other Expenses$1,067,297
Total Fundraising Expense$5,606
Grants and Similar Amounts Paid$3,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$753,479$6,916$238$760,633
Occupancy$353,314$15,615$538$369,467
Current Officers, Directors, Trustees, and Key Employees$238,600$98,849$3,408$340,857
Payroll Taxes$87,317$6,701$231$94,249
Fees for Services Other$62,493--$62,493
Office Expenses$44,640$4,488$144$49,272
Insurance$39,240$7,187$248$46,675
Other Expenses$42,824--$42,824
Advertising$41,880--$41,880
Interest$36,747$3,714$128$40,589
Travel$26,186$5,671$196$32,053
Fees for Services Accounting-$29,274-$29,274
Depreciation Depletion$19,975$8,275$285$28,535
Other Employee Benefits$21,902$1,923$66$23,891
All Other Expenses$17,808$3,606$124$21,538
Fees for Services Legal-$6,192-$6,192
Pension Plan Contributions$4,191--$4,191
Grants to Domestic Orgs$3,300--$3,300
Fees for Service Investment Mgmnt Fees-$1,443-$1,443
Total Functional Expenses$2,088,958$199,854$5,606$2,294,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Stephen ChristakosSon of DirectorEmployee CompensationNo$11,806

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$95,205$90,905▼ $4,300
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$119,815
Payroll Liabilities$2,081
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Koa Sports League Inc
EIN
27-2493139
Phone
3012297529
Address
9200 Corporate Blvd 320, Rockville, MD 20850

Signing Officer

Name
Emmanuel Korson
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emmanuel Korson
Formed
2010
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
11
Employees
189
Volunteers
2

Preparer

Firm
Antokas CPA
Address
3446 Connecticut Ave NW Apt 304, Washington, DC 20008
Preparer
Elliot Antokas
Phone
2029840493
Raw XML AppendixShowing 400 of 564 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.

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IRS990/ActivityOrMissionDesc0KOA IS COMMITTED TO SHAPING KIDS' LIVES THROUGH SPORTS. THROUGH THE FOLLOWING APPROACH, KOA AIMS TO DEVELOP EACH CHILD TO HIS OR HER FULL POTENTIAL AS AN ATHLETE AND A PERSON: - EMPLOYING TRAINED AND DEDICATED PROFESSIONAL COACHES AND INSTRUCTORS WHO OPERATE UNDER THE SUPERVISION AND MANAGEMENT OF OUR FULL TIME PROFESSIONAL STAFF - PROVIDING A POSITIVE COMMUNITY FOR OUR YOUNG ATHLETES AND THEIR FAMILIES - USING SPORTS AS A VEHICLE TO TEACH LIFE LESSONS LIKE HARD WORK, SPORTSMANSHIP, SELF-DISCIPLINE, AND COPING WITH ADVERSITY WHILE MANY OF OUR YOUNG ATHLETES WILL ENJOY LONG, SUCCESSFUL PLAYING CAREERS IN HIGH SCHOOL AND BEYOND, WE RECOGNIZE NOT ALL ARE DESTINED FOR PROFESSIONAL, COLLEGE, OR EVEN HIGH SCHOOL COMPETITION. WHATEVER THE SPORT, ACTIVITY OR LEVEL OF COMPETITION, KOA'S BASIC PHILOSOPHY IS THE SAME - SHAPING KIDS' LIVES THROUGH SPORTS. CONSISTENT WITH THIS PHILOSOPHY, KOA AFFORDS ITS YOUNG ATHLETES THE OPPORTUNITY TO DEVELOP IN THEIR SPORT OF CHOICE AND, ULTIMATELY, IN THE GAME
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IRS990/Form990PartVIISectionAGrp/PersonNm1Casey Hertel
IRS990/Form990PartVIISectionAGrp/PersonNm2Nick Christakos
IRS990/Form990PartVIISectionAGrp/PersonNm3Todd Levitt
IRS990/Form990PartVIISectionAGrp/PersonNm4Julie Andrews
IRS990/Form990PartVIISectionAGrp/PersonNm5Mike Lefkowitz
IRS990/Form990PartVIISectionAGrp/PersonNm6Hans Chen
IRS990/Form990PartVIISectionAGrp/PersonNm7Seth Kessler
IRS990/Form990PartVIISectionAGrp/PersonNm8Alex Finkel
IRS990/Form990PartVIISectionAGrp/PersonNm9Steven Nannes
IRS990/Form990PartVIISectionAGrp/PersonNm10Courtney Pollack
IRS990/Form990PartVIISectionAGrp/PersonNm11Amy Berman
IRS990/Form990PartVIISectionAGrp/PersonNm12Jason Kressel
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