Civic Intelligence

Kos Inc.

990 • Fiscal year 2024 • EIN 86-2557325

Jan 01, 2024 to Dec 31, 2024 • Filed on May 19, 2025

Organization ProfileKOSSMYRNA.ORG
1125 Concord Rd SE Ste BSmyrna, GA 30080

(678) 944-8873

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.17x

Higher debt load relative to assets than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-1.3%

Higher net margin than 39% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$52,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.6% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

28th percentile

-14%

Faster asset growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$18,772

Down $3,080 (-14%) from 2023

Net Assets

Down

$15,522

Down $3,075 (-17%) from 2023

Liabilities

Down

$3,250

Down $5 (-0.2%) from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin39th percentile

Revenue

Up

$240,632

Up $63,715 (+36%) from 2023

Expenses

Up

$243,707

Up $75,149 (+45%) from 2023

Net Income

Down

-$3,075

Down $11,434 (-137%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2024

Assets$18,772
Liabilities$3,250
Net Assets$15,522
Open 2024 Filing

Operations Trend

Revenue Growth78th 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

2024

Revenue$240,632
Expenses$243,707
Net Income-$3,075
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.1
Gross Receipts
$240,632
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,688$9,102▼ $2,586
Cash and Non-Interest-Bearing Accounts$9,664$8,917▼ $747
Accounts Receivable$500$0▼ $500
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$21,852$18,772▼ $3,080
Other Assets Total-$753-
Liabilities
Other Liabilities$3,255$3,250▼ $5
Total Liabilities$3,255$3,250▼ $5
Net Assets / Fund Balance
Net Assets With Donor Restrictions$18,597$15,522▼ $3,075
Total Net Assets Fund Balance$18,597$15,522▼ $3,075
Total Liabilities and Net Assets / Fund Balance$21,852$18,772▼ $3,080

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,006$6,794$13,800
Other Land Buildings$2,096$1,904$4,000
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine M FriendVice PresidentFT$52,000$52,000
James D SmithPresidentFT$46,500$46,500
Revenue and Support

Revenue Composition

Contributions and Grants
$16,254
Program Service Revenue
$216,268
Investment Income
$0
Other Revenue
$8,110
All Other Contributions
$16,254
Change in Net Assets
$-3,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,086
Other Expenses$87,621
Total Fundraising Expense$1,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$98,500-$98,500
Other Salaries and Wages$42,566$6,740-$49,306
Occupancy$22,422$22,422-$44,844
Payroll Taxes$4,140$4,140-$8,280
Fees for Services Other-$6,798-$6,798
Office Expenses-$6,549-$6,549
Fees for Services Accounting$3,052$3,052-$6,104
Depreciation Depletion-$2,586-$2,586
Insurance-$2,526-$2,526
Fees for Services Legal-$1,583-$1,583
All Other Expenses$273$258-$531
Other Expenses$517$100$446$446
Advertising$352--$352
Total Functional Expenses$86,827$155,771$1,109$243,707
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
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 Rd SE Ste B, Smyrna, GA 30080

Signing Officer

Name
James D Smith
Title
President
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James D Smith
Formed
2021
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
0
Employees
8
Volunteers
5

Preparer

Firm
Tax - Simpson & Simpson Accounting LLC
Address
110 Village Trail Suite 114, Woodstock, GA 30188
Preparer
Josh Simpson
Phone
6783533296
Supplemental Narrative

Additional Explanations

990 Part I, VII, VIII, XI, X, and XI

“Initially e-filed by mistake. All parts were blank and required entry of 2024 activity and supplemental information.”

Schedule D Parts VI, IX, and X

“Initially e-filed by mistake. All parts were blank and required entry of 2024 activity and supplemental information.”

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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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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Schedule D Parts VI, IX, and X
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016254
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01109
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0155771
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt086827
IRS990/TotalFunctionalExpensesGrp/TotalAmt0243707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03255
IRS990/TotalLiabilitiesEOYAmt03250
IRS990/TotalLiabilitiesGrp/BOYAmt03255
IRS990/TotalLiabilitiesGrp/EOYAmt03250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018597
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015522
IRS990/TotalProgramServiceExpensesAmt086827
IRS990/TotalProgramServiceRevenueAmt0216268
IRS990/TotalReportableCompFromOrgAmt098500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0224378
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240632
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018772
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0KOSSMYRNA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES D SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOS INC
ReturnHeader/Filer/BusinessNameControlTxt0KOSI
ReturnHeader/Filer/EIN0862557325
ReturnHeader/Filer/PhoneNum06789448873
ReturnHeader/Filer/USAddress/AddressLine1Txt01125 Concord Rd SE Ste B
ReturnHeader/Filer/USAddress/CityNm0Smyrna
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814431975
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tax - Simpson & Simpson Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 Village Trail Suite 114
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Woodstock
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030188
ReturnHeader/PreparerPersonGrp/PhoneNum06783533296
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Josh Simpson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-19T12:40:40-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$18,772
Liabilities
$3,250
Net assets
$15,522
Revenue
$240,632
Expenses
$243,707
Net income
-$3,075
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