Civic Intelligence

Komaza

990 • Fiscal year 2015 • EIN 80-0316100

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 15, 2016

855 El Camino Real Ste 13a-161Palo Alto, CA 94301

(415) 513-5787

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.71x

Higher debt load relative to assets than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

98th percentile

2.37x

Higher debt load relative to revenue than 98% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

34th percentile

-5.8%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

-3.1%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$424,659

Down $26,217 (-5.8%) from 2014

Net Assets

Down

-$300,159

Down $76,783 (-34%) from 2014

Liabilities

Up

$724,818

Up $50,566 (+7.5%) from 2014

Revenue

Down

$305,216

Down $9,747 (-3.1%) from 2014

Expenses

Up

$381,999

Up $233,157 (+157%) from 2014

Net Income

Down

-$76,783

Down $242,904 (-146%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500K-$1.0MAssets 2010: $368,663Liabilities 2010: $0Net Assets 2010: $368,6632010Assets 2011: $162,934Liabilities 2011: $3,109Net Assets 2011: $159,8252011Assets 2012: $112,071Liabilities 2012: $116,038Net Assets 2012: -$3,9672012Assets 2013: $200,356Liabilities 2013: $482,566Net Assets 2013: -$282,2102013Assets 2014: $450,876Liabilities 2014: $674,252Net Assets 2014: -$223,3762014Assets 2015: $424,659Liabilities 2015: $724,818Net Assets 2015: -$300,1592015Assets 2016: $366,543Liabilities 2016: $724,647Net Assets 2016: -$358,1042016Assets 2017: $239,336Liabilities 2017: $743,957Net Assets 2017: -$504,6212017Assets 2018: $354,609Liabilities 2018: $623,957Net Assets 2018: -$269,3482018Assets 2019: $295,650Liabilities 2019: $623,957Net Assets 2019: -$328,3072019Assets 2020: $295,478Liabilities 2020: $623,957Net Assets 2020: -$328,4792020Assets 2021: $295,505Liabilities 2021: $624,633Net Assets 2021: -$329,1282021

Highlighted filing

2015

Assets$424,659
Liabilities$724,818
Net Assets-$300,159

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $467,7092010Revenue 2011: $423,392Expenses 2011: $602,219Net Income 2011: -$178,8272011Revenue 2012: $732,554Expenses 2012: $896,346Net Income 2012: -$163,7922012Revenue 2013: $436,468Expenses 2013: $772,027Net Income 2013: -$335,5592013Revenue 2014: $314,963Expenses 2014: $148,842Net Income 2014: $166,1212014Revenue 2015: $305,216Expenses 2015: $381,999Net Income 2015: -$76,7832015Revenue 2016: $277,119Expenses 2016: $335,064Net Income 2016: -$57,9452016Revenue 2017: $201,001Expenses 2017: $345,718Net Income 2017: -$144,7172017Revenue 2018: $230,001Expenses 2018: $114,728Net Income 2018: $115,2732018Revenue 2019: $0Expenses 2019: $58,959Net Income 2019: -$58,9592019Revenue 2020: $5Expenses 2020: $177Net Income 2020: -$1722020Revenue 2021: $26Expenses 2021: $675Net Income 2021: -$6492021

Highlighted filing

2015

Revenue$305,216
Expenses$381,999
Net Income-$76,783
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 15, 2016
Return Version
2015v2.0
Gross Receipts
$305,216
Mission and Program Overview

Mission

Komaza's mission is to create sustainable economic opportunities for farmers living in africa's semi-arid regions. Working through village-based field staff, we partner with families and help them plant and maintain small-scale, income generating tree farms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$398,813$365,195▼ $33,618
Cash and Non-Interest-Bearing Accounts$13,847$29,263▲ $15,416
Loans From Officers Directors$28,500$28,500→ $0
Land, Buildings, and Equipment, Net$33,033$25,018▼ $8,015
Prepaid Expenses and Deferred Charges$112$112→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$450,876$424,659▼ $26,217
Other Assets Total$5,071$5,071→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$435,000$485,600▲ $50,600
Accounts Payable and Accrued Expenses$110,752$110,718▼ $34
Grants Payable$100,000$100,000→ $0
Total Liabilities$674,252$724,818▲ $50,566
Net Assets / Fund Balance
Unrestricted Net Assets$-223,376$-300,159▼ $76,783
Total Net Assets Fund Balance$-223,376$-300,159▼ $76,783
Total Liabilities and Net Assets / Fund Balance$450,876$424,659▼ $26,217

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,904$56,332$64,236
Land$17,114-$17,114
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$305,075
Program Service Revenue
$0
Investment Income
$141
Other Revenue
$0
All Other Contributions
$305,075
Change in Net Assets
$-76,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$381,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$6,412$1,603-$8,015
Other Expenses$3,999$1,000-$4,999
Fees for Services Accounting$1,820$455-$2,275
All Other Expenses$1,158$289-$1,447
Occupancy$185$46-$231
Total Functional Expenses$376,606$5,393$0$381,999
International Activity

International Summary

Offices
1
Employees
96
Spending
$376,606

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesMicroforestry196$376,606
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$28,500$28,500→ $0
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The organization has retained a us cpa firm to prepare the form 990; the return is reviewed by senior management and provided to the full board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

At each board of directors meeting, an agenda item is to discuss any possible conflict issues and fully investigate any such issues before board action is taken. To date, there have been no reported conflict of interest issues.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policy, financial statements, and tax return filings are available upon request. Tax return filings are also available at www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Komaza
EIN
80-0316100
Phone
4155135787
Address
855 EL CAMINO REAL STE 13A-161, PALO ALTO, CA 94301

Signing Officer

Name
Ayesha Wagle
Title
President
Signed
2016-03-15
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
2
Volunteers
20

Preparer

Firm
Nichols Rick & Company
Address
16360 Monterey Road Suite 170, Morgan Hill, CA 95037
Preparer
John S Rick
Phone
4087793313
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The organization had its financial statements audited by a kenyan accounting firm in accordance with international accounting standards.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0732478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0417701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02206643
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0367
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0626
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05324
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05324
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99730
IRS990ScheduleA/PublicSupportPY170Pct00.99600
IRS990ScheduleA/PublicSupportTotal170Amt02206643
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0305075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0314936
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0436453
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0732478
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0417701
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02206643
IRS990ScheduleA/TotalSupportAmt02212593
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt07904
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064236
IRS990ScheduleD/LandGrp/BookValueAmt017114
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017114
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0376606
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0MICROFORESTRY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt096
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0376606
IRS990ScheduleF/TotalEmployeeCnt096
IRS990ScheduleF/TotalOfficeCnt01
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RETAINED A US CPA FIRM TO PREPARE THE FORM 990; THE RETURN IS REVIEWED BY SENIOR MANAGEMENT AND PROVIDED TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD OF DIRECTORS MEETING, AN AGENDA ITEM IS TO DISCUSS ANY POSSIBLE CONFLICT ISSUES AND FULLY INVESTIGATE ANY SUCH ISSUES BEFORE BOARD ACTION IS TAKEN. TO DATE, THERE HAVE BEEN NO REPORTED CONFLICT OF INTEREST ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURN FILINGS ARE AVAILABLE UPON REQUEST. TAX RETURN FILINGS ARE ALSO AVAILABLE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAD ITS FINANCIAL STATEMENTS AUDITED BY A KENYAN ACCOUNTING FIRM IN ACCORDANCE WITH INTERNATIONAL ACCOUNTING STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/TotalAssetsGrp/EOYAmt0424659
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IRS990/TotalContributionsAmt0305075
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0376606
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0674252
IRS990/TotalLiabilitiesGrp/EOYAmt0724818
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IRS990/TotalProgramServiceExpensesAmt0376606
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305216
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0450876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0424659
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-223376
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-300159
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.KOMAZA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AYESHA WAGLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOMAZA
ReturnHeader/Filer/BusinessNameControlTxt0KOMA
ReturnHeader/Filer/EIN0800316100
ReturnHeader/Filer/PhoneNum04155135787
ReturnHeader/Filer/USAddress/AddressLine1Txt0855 EL CAMINO REAL STE 13A-161
ReturnHeader/Filer/USAddress/CityNm0PALO ALTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nichols Rick & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016360 Monterey Road Suite 170
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morgan Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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