Civic Intelligence

Nikao Foundation

EIN 88-3316350 • 501(c)3 • Denham Springs, LA

Pub. 78 Eligible

Profile

Youth education in recreation

P O Box 2307Denham Springs, LA 70727
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

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

87th percentile

$19,479

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

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

Asset Growth

88th percentile

61%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

93rd percentile

123%

Faster revenue growth than 93% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$11,379

Up $4,290 (+61%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$11,379

Up $4,290 (+61%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Up

$152,459

Up $84,047 (+123%) from 2023

Expenses

Up

$148,169

Up $85,863 (+138%) from 2023

Net Income

Down

$4,290

Down $1,816 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$15K$10K$5.0K$0Assets 2022: $1,481Liabilities 2022: $498Net Assets 2022: $9832022Assets 2023: $7,089Net Assets 2023: $7,0892023Assets 2024: $11,379Net Assets 2024: $11,3792024

Highlighted filing

2024

Assets$11,379
Liabilities-
Net Assets$11,379
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$200K$150K$100K$50K$0Revenue 2022: $5,751Expenses 2022: $4,768Net Income 2022: $9832022Revenue 2023: $68,412Expenses 2023: $62,306Net Income 2023: $6,1062023Revenue 2024: $152,459Expenses 2024: $148,169Net Income 2024: $4,2902024

Highlighted filing

2024

Revenue$152,459
Expenses$148,169
Net Income$4,290
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$11,379
Liabilities
-
Net assets
$11,379
Revenue
$152,459
Expenses
$148,169
Net income
$4,290
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.11$1.52$1.48$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.68$0.62$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.06$0.05$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$152,509
Mission and Program Overview

Mission

Youth education in recreation

Program Services

DescriptionGrantsExpenses
Participation from young students for character education through youth sports and soccer programs All ethnicity involvement performed$9,527$148,169
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason R SmithPresidentFT$14,328$5,151$19,479
Filing and Contact Details

Filer

Filer Name
Nikao Foundation
EIN
88-3316350
Address
P O BOX 2307, DENHAM SPRINGS, LA 70727

Signing Officer

Name
Jason R Smith
Title
President
Phone
2258069153
Signed
2025-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Smith Accounting Services
Address
277 E RAILROAD AVE, DENHAM SPRINGS, LA 70726
Preparer
Randall Smith
Phone
2256647579
Supplemental Narrative

Additional Explanations

Total Program Expenses

“Organization spent $62,306 relating to the support and education of various youth ages in the sport of soccer and community involvement along with character emphasis Total expenses $148,169 are reflected on line 17 and line28a”

Raw XML Appendix124 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum02258068635
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01283 S River Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DENHAM SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070726
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07089
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011379
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IRS990EZ/GrossReceiptsAmt0152509
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt011379
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011379
IRS990EZ/OccupancyRentUtltsAndMaintAmt06279
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt014328
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt05151
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IRS990EZ/OtherExpensesTotalAmt0110633
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IRS990EZ/PrimaryExemptPurposeTxt0YOUTH EDUCATION IN RECREATION
IRS990EZ/PrintingPublicationsPostageAmt02251
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt09527
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0148169
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt019479
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt050
IRS990EZ/SpecialEventsNetIncomeLossAmt0343
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0148169
IRS990EZ/TotalProgramServiceExpensesAmt0148169
IRS990EZ/TotalRevenueAmt0152459
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0152459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt068412
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05751
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0226622
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0226622
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0152459
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt068412
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05751
IRS990ScheduleA/Total509Grp/TotalAmt0226622
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0152459
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0226622
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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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization spent $62,306 relating to the support and education of various youth ages in the sport of soccer and community involvement along with character emphasis Total expenses $148,169 are reflected on line 17 and line28a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0TOTAL PROGRAM EXPENSES
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON R SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02258069153
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIKAO FOUNDATION
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ReturnHeader/Filer/EIN0883316350
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2307
ReturnHeader/Filer/USAddress/CityNm0DENHAM SPRINGS
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ReturnHeader/Filer/USAddress/ZIPCd070727
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH ACCOUNTING SERVICES
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENHAM SPRINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
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ReturnHeader/PreparerPersonGrp/PhoneNum02256647579
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL SMITH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T09:07:54-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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