Civic Intelligence

Kos Inc.

990 • Fiscal year 2023 • EIN 86-2557325

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization Profilekossmyrna.org
1125 Concord Road BSmyrna, GA 30080

(678) 944-8873

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.15x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

53rd percentile

4.7%

Higher net margin than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

88th percentile

$31,500

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

37%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$21,852

Down $3,299 (-13%) from 2022

Net Assets

Up

$18,597

Up $8,359 (+82%) from 2022

Liabilities

Down

$3,255

Down $11,658 (-78%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin53rd percentile

Revenue

Up

$176,917

Up $48,247 (+37%) from 2022

Expenses

Up

$168,558

Up $55,398 (+49%) from 2022

Net Income

Down

$8,359

Down $7,151 (-46%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$30K$20K$10K$0Assets 2021: $6,128Liabilities 2021: $4,950Net Assets 2021: $1,1782021Assets 2022: $25,151Liabilities 2022: $14,913Net Assets 2022: $10,2382022Assets 2023: $21,852Liabilities 2023: $3,255Net Assets 2023: $18,5972023Assets 2024: $18,772Liabilities 2024: $3,250Net Assets 2024: $15,5222024Assets 2025: $16,827Liabilities 2025: $3,250Net Assets 2025: $13,5772025

Highlighted filing

2023

Assets$21,852
Liabilities$3,255
Net Assets$18,597
Open 2023 Filing

Operations Trend

Revenue Growth76th percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $24,470Expenses 2021: $23,292Net Income 2021: $1,1782021Revenue 2022: $128,670Expenses 2022: $113,160Net Income 2022: $15,5102022Revenue 2023: $176,917Expenses 2023: $168,558Net Income 2023: $8,3592023Revenue 2024: $240,632Expenses 2024: $243,707Net Income 2024: -$3,0752024Revenue 2025: $288,494Expenses 2025: $290,439Net Income 2025: -$1,9452025

Highlighted filing

2023

Revenue$176,917
Expenses$168,558
Net Income$8,359
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$176,917
Mission and Program Overview

Mission

We build confidence through knowledge by providing creative exploration and unconventional learning opportunities.

KOS, Inc. mission statement is to build confidence through knowledge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,575$11,688▼ $2,887
Cash and Non-Interest-Bearing Accounts$10,076$9,664▼ $412
Accounts Receivable$500$500→ $0
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$25,151$21,852▼ $3,299
Other Assets Total-$0-
Liabilities
Other Liabilities$14,913$3,255▼ $11,658
Total Liabilities$14,913$3,255▼ $11,658
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,238$18,597▲ $8,359
Total Net Assets Fund Balance$10,238$18,597▲ $8,359
Total Liabilities and Net Assets / Fund Balance$25,151$21,852▼ $3,299

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,021$4,779$13,800
Other Land Buildings$2,667$1,333$4,000
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine FriendVice PresidentFT$31,500$31,500
James SmithPresidentFT$21,850$21,850
Rita ViscelliTreasurerPT$12,090$12,090
Kevin HowardDirectorPT$1,489$1,489

Board Members and Trustees

NameTitle
Claire StocktonTrustee
Holly AlsopTrustee
Wendy MelstormTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$14,752
Program Service Revenue
$162,043
Investment Income
$0
Other Revenue
$122
All Other Contributions
$14,752
Change in Net Assets
$8,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,704
Other Expenses$64,854
Total Fundraising Expense$5,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,444$45,643-$93,087
Occupancy$16,662$16,662-$33,324
Payroll Taxes$4,714$5,903-$10,617
Depreciation Depletion-$2,887-$2,887
All Other Expenses$739$1,719$286$2,744
Insurance-$2,440-$2,440
Office Expenses-$2,042-$2,042
Fees for Services Accounting$996$749-$1,745
Other Expenses-$2,624$1,242$1,242
Fees for Services Other-$250-$250
Interest-$55-$55
Total Functional Expenses$70,555$92,314$5,689$168,558
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Attorney Loan$3,250
Amex 1000$5
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“James and Elaine are spousal partners.”

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
Kos Inc
EIN
86-2557325
Phone
6789448873
Address
1125 CONCORD ROAD B, SMYRNA, GA 30080

Signing Officer

Name
James Smith
Title
President
Phone
6789448873
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Smith
Formed
2021
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Belnavis LLC
Address
PO Box 725112, Atlanta, GA 31139
Preparer
Shawna-Kaye Hunter CPA EA
Phone
4048801628
Raw XML AppendixShowing 400 of 411 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt0500
IRS990/AccountsReceivableGrp/EOYAmt0500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0KOS, Inc. mission statement is to build confidence through knowledge.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt014752
IRS990/AllOtherExpensesGrp/FundraisingAmt0286
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01719
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0739
IRS990/AllOtherExpensesGrp/TotalAmt02744
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JAMES SMITH
IRS990/BooksInCareOfDetail/PhoneNum06789448873
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01125 CONCORD ROAD STE B
IRS990/BooksInCareOfDetail/USAddress/CityNm0SMYRNA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030080
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt010076
IRS990/CashNonInterestBearingGrp/EOYAmt09664
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt014752
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt064854
IRS990/CYOtherRevenueAmt0122
IRS990/CYProgramServiceRevenueAmt0162043
IRS990/CYRevenuesLessExpensesAmt08359
IRS990/CYSalariesCompEmpBnftPaidAmt0103704
IRS990/CYTotalExpensesAmt0168558
IRS990/CYTotalFundraisingExpenseAmt05689
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0176917
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02887
IRS990/DepreciationDepletionGrp/TotalAmt02887
IRS990/Desc0For the year ended December 31, 2023, KOS, Inc. operated 16 weeks camps in accordance with Cobb County public school breaks for children ages 5-11. The camps covered a wide range of skills to include, carpentry, theatre, STEM (science, technology, engineering, & mathematics), nutrition & food preparation, creative writing, and sewing. As we expand, so does the types of disciplines we offer. Estimated Number of Children Served in 2023: 1326
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt010238
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt018597
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt070555
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0749
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0996
IRS990/FeesForServicesAccountingGrp/TotalAmt01745
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0250
IRS990/FeesForServicesOtherGrp/TotalAmt0250
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0ELAINE FRIEND
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2RITA VISCELLI
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm4WENDY MELSTORM
IRS990/Form990PartVIISectionAGrp/PersonNm5CLAIRE STOCKTON
IRS990/Form990PartVIISectionAGrp/PersonNm6HOLLY ALSOP
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt031500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt121850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt212090
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31489
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0176917
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02440
IRS990/InsuranceGrp/TotalAmt02440
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt055
IRS990/InterestGrp/TotalAmt055
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06112
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014575
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011688
IRS990/LandBldgEquipCostOrOtherBssAmt017800
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0KOS, Inc. mission statement is to build confidence through knowledge.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt010238
IRS990/NetAssetsOrFundBalancesEOYAmt018597
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt016662
IRS990/OccupancyGrp/ProgramServicesAmt016662
IRS990/OccupancyGrp/TotalAmt033324
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02042
IRS990/OfficeExpensesGrp/TotalAmt02042
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Contractor
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Taxes and License
IRS990/OtherExpensesGrp/Desc3Fundraising Expense
IRS990/OtherExpensesGrp/FundraisingAmt04161
IRS990/OtherExpensesGrp/FundraisingAmt11242
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05509
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22624
IRS990/OtherExpensesGrp/TotalAmt09670
IRS990/OtherExpensesGrp/TotalAmt15831
IRS990/OtherExpensesGrp/TotalAmt22624
IRS990/OtherExpensesGrp/TotalAmt31242
IRS990/OtherLiabilitiesGrp/BOYAmt014913
IRS990/OtherLiabilitiesGrp/EOYAmt03255
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0Special Event Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0122
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0122
IRS990/OtherRevenueTotalAmt0122
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045643
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt047444
IRS990/OtherSalariesAndWagesGrp/TotalAmt093087
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05903
IRS990/PayrollTaxesGrp/ProgramServicesAmt04714
IRS990/PayrollTaxesGrp/TotalAmt010617
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JAMES SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0162043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0162043
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018180
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherRevenueAmt01283
IRS990/PYProgramServiceRevenueAmt0109207
IRS990/PYRevenuesLessExpensesAmt078340
IRS990/PYSalariesCompEmpBnftPaidAmt050330
IRS990/PYTotalExpensesAmt050330
IRS990/PYTotalRevenueAmt0128670
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08359
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt018180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt033452
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt033452
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014752
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt018180
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0520
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt033452
IRS990ScheduleA/TotalSupportAmt033452
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt09021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04779
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013800
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02667
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Amex 1000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Attorney Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011688
IRS990ScheduleD/TotalLiabilityAmt03255
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0James and Elaine are spousal partners.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt025151
IRS990/TotalAssetsEOYAmt021852
IRS990/TotalAssetsGrp/BOYAmt025151
IRS990/TotalAssetsGrp/EOYAmt021852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014752
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05689
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092314
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt070555
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014913
IRS990/TotalLiabilitiesEOYAmt03255
IRS990/TotalLiabilitiesGrp/BOYAmt014913
IRS990/TotalLiabilitiesGrp/EOYAmt03255
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010238
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018597
IRS990/TotalProgramServiceExpensesAmt070555
IRS990/TotalProgramServiceRevenueAmt0162043
IRS990/TotalReportableCompFromOrgAmt066929
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176917
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021852
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 CONCORD ROAD B
IRS990/USAddress/CityNm0SMYRNA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030080
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0kossmyrna.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06789448873
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOS INC
ReturnHeader/Filer/BusinessNameControlTxt0KOSI
ReturnHeader/Filer/EIN0862557325
ReturnHeader/Filer/PhoneNum06789448873
ReturnHeader/Filer/USAddress/AddressLine1Txt01125 CONCORD ROAD B
ReturnHeader/Filer/USAddress/CityNm0SMYRNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831881728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BELNAVIS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 725112
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,852
Liabilities
$3,255
Net assets
$18,597
Revenue
$176,917
Expenses
$168,558
Net income
$8,359
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.17$0.03$0.14$2.88$2.90$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.16$2.41$2.44$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.19$1.77$1.69$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.25$0.15$0.10$1.29$1.13$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.06$0.05$0.01$0.24$0.23$0.01