Civic Intelligence

Kalorama Institute Inc

EIN 92-1054901 • 501(c)3 • Washington, DC

NTEE H05

Profile

Our mission is to convene, connect and catalyze experts to pursue improvements in health and the environment through research, development, analysis, technical support, and to support community members in need of medicine, medical devices, procedures, and outreach.

1455 Pennsylvania Ave NW Suite 400Washington, DC 20004

www.kalorama.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • 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

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Flat

$1,013,010

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Flat

$1,013,010

Flat from 2023

Revenue

Down

$0

Down $1,013,105 (-100%) from 2023

Expenses

Down

$0

Down $95 (-100%) from 2023

Net Income

Down

$0

Down $1,013,010 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2023: $1,013,010Liabilities 2023: $0Net Assets 2023: $1,013,0102023Assets 2024: $1,013,010Liabilities 2024: $0Net Assets 2024: $1,013,0102024

Highlighted filing

2024

Assets$1,013,010
Liabilities$0
Net Assets$1,013,010

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2023: $1,013,105Expenses 2023: $95Net Income 2023: $1,013,0102023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 27, 2025
Return Version
2023v6.0
Gross Receipts
$0
Mission and Program Overview

Mission

Our mission is to convene, connect and catalyze experts to pursue improvements in health and the environment through research, development, analysis, technical support, and to support community members in need of medicine, medical devices, procedures, and outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$823,859$823,859→ $0
Investments Program Related$150,000$150,000→ $0
Cash and Non-Interest-Bearing Accounts$39,151$39,151→ $0
Savings and Temporary Cash Investments$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,013,010$1,013,010→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,013,010$1,013,010→ $0
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,013,010$1,013,010→ $0
Total Liabilities and Net Assets / Fund Balance$1,013,010$1,013,010→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$150,000--
Closely Held Equity Interests$823,859--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alexander SmithDirector
Jason RoysDirector
Jorge BrignoniDirector
Kim WaiyaboonDirector
Scott SmithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 2

Roys and Waiyaboon are spouses. Smith and Smith are siblings.

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

Review in comparison to accounting system and entity policies.

Form 990, Part VI, Section B, Line 12C

Regular review of COI policy and disclosure policies.

Form 990, Part VI, Section B, Line 15

Our organization does not pay any salary, wages, or other compensation to its officers, directors, or members. All individuals serving in any capacity for the organization do so on a voluntary basis. If at any point in the future the organization determines that compensation is necessary to attract or retain qualified individuals, the Board will establish an independent compensation committee. This committee will rely on objective data, including salary surveys of comparable organizations, to determine reasonable levels of compensation. In addition, no officer, director, or member will be permitted to vote on their own compensation, nor on the compensation of a family member or relative.

Form 990, Part VI, Section C, Line 19

During the tax year, the organization made its governing documents, conflict of interest policy, and financial statements available to the public as follows: Governing Documents: Copies of the Articles of Incorporation and Bylaws are available upon request and are also provided as required under federal law. Conflict of Interest Policy: A copy of the organization's conflict of interest policy is available to the public upon request. Financial Statements: The annual financial statements are made available upon request and are also accessible through the organization's filings with the Internal Revenue Service (Form 990). The organization responds promptly to any written or electronic request for these materials and ensures compliance with applicable public disclosure requirements.

Filing and Contact Details

Filer

Filer Name
Kalorama Institute Inc
EIN
92-1054901
Phone
7035982510
Address
1455 Pennsylvania Ave NW Suite 400, Washington, DC 20004

Signing Officer

Name
Jason Roys
Title
President
Phone
7035982510
Signed
2025-08-27

Organization Details

Principal Officer
Jason Roys
Formed
2022
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5
Raw XML Appendix361 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Roys and Waiyaboon are spouses. Smith and Smith are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review in comparison to accounting system and entity policies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Regular review of COI policy and disclosure policies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Our organization does not pay any salary, wages, or other compensation to its officers, directors, or members. All individuals serving in any capacity for the organization do so on a voluntary basis. If at any point in the future the organization determines that compensation is necessary to attract or retain qualified individuals, the Board will establish an independent compensation committee. This committee will rely on objective data, including salary surveys of comparable organizations, to determine reasonable levels of compensation. In addition, no officer, director, or member will be permitted to vote on their own compensation, nor on the compensation of a family member or relative.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4During the tax year, the organization made its governing documents, conflict of interest policy, and financial statements available to the public as follows: Governing Documents: Copies of the Articles of Incorporation and Bylaws are available upon request and are also provided as required under federal law. Conflict of Interest Policy: A copy of the organization's conflict of interest policy is available to the public upon request. Financial Statements: The annual financial statements are made available upon request and are also accessible through the organization's filings with the Internal Revenue Service (Form 990). The organization responds promptly to any written or electronic request for these materials and ensures compliance with applicable public disclosure requirements.
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01013010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01013010
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01013010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01013010
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01455 Pennsylvania Ave NW
IRS990/USAddress/AddressLine2Txt0Suite 400
IRS990/USAddress/CityNm0Washington
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020004
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.kalorama.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0Reasonable Cause Statement - Form 990 Our organization is operated entirely by volunteers and has no paid staff. Responsibility for IRS compliance rested with a key volunteer who, despite having established procedures in place, suffered a personal tragedy and became incapacitated at the time this return was due. As the IRS and courts have previously recognized, where organizations rely on volunteers and ordinary care and prudence are exercised, unexpected turnover or incapacity may constitute reasonable cause for a delayed filing. Once the issue was discovered, we acted promptly to complete and file the return. To prevent recurrence, the Board has revised our compliance process to include additional safeguards for future unforeseen absences, including coverage for events such as the death of an immediate family member, illness, or other natural disasters or tragedies. These steps ensure continuity and accountability going forward. For these reasons, we respectfully request abatement of any penalties under Section 6652(c)(1)(A), as the delay was due to reasonable cause and not willful neglect.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Roys
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07035982510
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KALORAMA INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0KALO
ReturnHeader/Filer/EIN0921054901
ReturnHeader/Filer/PhoneNum07035982510
ReturnHeader/Filer/USAddress/AddressLine1Txt01455 Pennsylvania Ave NW Suite 400
ReturnHeader/Filer/USAddress/CityNm0Washington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-08-27T12:35:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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