Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
EIN 94-3008826 • 501(c)3 • Kirkwood, CA
Profile
Foster Amateur Athletics
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 12.9% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Up$1,152,692
Up $115,080 (+11%) from 2023
Liabilities
Up$15,872
Up $825 (+5.5%) from 2023
Net Assets
Up$1,136,820
Up $114,255 (+11%) from 2023
Revenue
Up$621,658
Up $2,537 (+0.4%) from 2023
Expenses
Down$507,812
Down $31,132 (-5.8%) from 2023
Net Income
Up$113,846
Up $33,669 (+42%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Foster Amateur Athletics
Foster Amateur Athletics.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,022,565 | $1,136,820 | ▲ $114,255 |
| Savings and Temporary Cash Investments | $763,480 | $804,590 | ▲ $41,110 |
| Cash and Non-Interest-Bearing Accounts | $179,848 | $256,931 | ▲ $77,083 |
| Inventories for Sale or Use | $33,141 | $52,240 | ▲ $19,099 |
| Land, Buildings, and Equipment, Net | $26,659 | $21,614 | ▼ $5,045 |
| Prepaid Expenses and Deferred Charges | $11,913 | $12,317 | ▲ $404 |
| Accounts Receivable | $22,471 | $5,000 | ▼ $17,471 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,037,612 | $1,152,692 | ▲ $115,080 |
| Other Assets Total | $100 | $0 | ▼ $100 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,047 | $15,872 | ▲ $825 |
| Total Liabilities | $15,047 | $15,872 | ▲ $825 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,022,565 | $1,136,820 | ▲ $114,255 |
| Total Liabilities and Net Assets / Fund Balance | $1,037,612 | $1,152,692 | ▲ $115,080 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,575 | $59,743 | $65,318 |
| Leasehold Improvements | $16,039 | $7,415 | $23,454 |
| Name | Title | Base | Total |
|---|---|---|---|
| James Riley | Executive Director | $80,000 | $80,000 |
| Name | Title |
|---|---|
| Kevin Cooper | President |
| Keleigh VanKirk | Director (Until April 2024) |
| Michael Ehrman | Director (Until Jan 2024) |
| Michael Nicolli | Director (Until Jan 2024) |
| Richard Nalwasky | Director (Until Jan 2024) |
| Steve Hodgkins-Resort | Representative and Board Member |
| Liz Pounders | Secretary |
| Karen Higgins | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $352,175 |
| Other Expenses | $155,637 |
| Total Fundraising Expense | $22,645 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $202,630 | $6,208 | $2,700 | $211,538 |
| Current Officers, Directors, Trustees, and Key Employees | $12,000 | $52,000 | $16,000 | $80,000 |
| Fees for Services Accounting | - | $39,792 | - | $39,792 |
| Travel | $37,337 | - | - | $37,337 |
| Other Employee Benefits | $24,981 | $6,775 | $2,177 | $33,933 |
| Payroll Taxes | $19,659 | $5,332 | $1,713 | $26,704 |
| Insurance | $9,957 | - | - | $9,957 |
| Occupancy | $9,553 | - | - | $9,553 |
| Depreciation Depletion | $5,045 | - | - | $5,045 |
| Office Expenses | $1,220 | $1,184 | - | $2,404 |
| Information Technology | $1,848 | - | - | $1,848 |
| All Other Expenses | $1,447 | $80 | - | $1,527 |
| Fees for Services Other | $216 | - | - | $216 |
| Other Expenses | $86 | - | $55 | $141 |
| Advertising | $109 | - | - | $109 |
| Conferences and Meetings | $28 | - | - | $28 |
| Total Functional Expenses | $373,796 | $111,371 | $22,645 | $507,812 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $41,771 |
| Fundraising Direct Expenses | $8,424 |
| Gaming Gross Income | $5,048 |
| Gaming Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Head to Head | $48,221 | $41,771 | $8,424 | $33,347 |
| Total Events | $48,221 | $41,771 | $8,424 | $33,347 |
“Two members of the board of directors constitute an Executive Committee. This committee has the powers and authority of the board in the management of business and affairs.”
“Form 990 is reviewed by the Treasurer and distributed to other officers and directors.”
“The organization monitors and enforces its conflict of interest policy. It is every board member's obligation, in accordance with this policy, to ensure that decisions made by the board reflect independent thinking and will benefit the organization as a whole in alignment with the mission, vision, and values of KSEF. When there is a decision to be made, or an action to be approved that will result in a conflict between the best interests of KSEF and the board member's personal or family interests, the board member has a duty to immediately disclose the conflict of interest ensuring that the rest of the board's decision making is informed about the conflict. BOD members must disclose conflicts of interest when they occur, and every year preceding year, along with signing this annual Conflict and Code of Ethics Contract. Any BOD member having a conflict of interest shall not vote or use their personal influence to sway votes from others to be in their favor. All conflicts disclosed to the board will be made a matter of record in the Board Minutes in which the disclosure was made, which shall also note that the board member with a conflict abstained from the vote.”
“Compensation approved by the board of directors. Board of directors are unpaid volunteers.”
“Request to see governing documents, policies, financial statements and Form 990 or other tax filings are to be made at the foundation office, or in writting to the foundation. The tax returns and other documents are also available for public inspection on the State of California Registrar of public charities website.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15047 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15872 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 22471 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Foster Amateur Athletics. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 109 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 109 |
| IRS990/AllOtherContributionsAmt | 0 | 18564 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 80 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1447 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1527 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Kevin Cooper |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5303079264 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 161 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Kirkwood |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95646 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 179848 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 256931 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 16000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 52000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 12000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 80000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 28 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 28 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 6450 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 25014 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 47023 |
| IRS990/CYOtherExpensesAmt | 0 | 155637 |
| IRS990/CYOtherRevenueAmt | 0 | 38395 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 511226 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 113846 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 352175 |
| IRS990/CYTotalExpensesAmt | 0 | 507812 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 22645 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 621658 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5045 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5045 |
| IRS990/Desc | 0 | Kirkwood ski teams, Masters training, Ski Camps and Races. Approximately 174 participants received education and professional training in alpine and freestyle skiing,snowboarding and racing at Kirkwood Ski Resort, and coaching at ski races throughout California and the western United States. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 33 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 353159 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 39792 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 39792 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 216 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 216 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kevin Cooper |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Liz Pounders |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Karen Higgins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Steve Hodgkins-Resort |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | James Riley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Keleigh VanKirk |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Michael Ehrman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Michael Nicolli |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Richard Nalwasky |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 80000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Representative and Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director (Until April 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director (Until Jan 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director (Until Jan 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director (Until Jan 2024) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 6450 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 8424 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 41771 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 5048 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 630082 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1848 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1848 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9957 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9957 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 33141 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 52240 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 47023 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 47023 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 67158 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 26659 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 21614 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 88772 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Foster Amateur Athletics. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1022565 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1136820 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 33347 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 33347 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 5048 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 5048 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 409 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9553 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9553 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1184 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1220 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2404 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 100 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2177 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6775 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 24981 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 33933 |
| IRS990/OtherExpensesGrp/Desc | 0 | Race Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Uniform |
| IRS990/OtherExpensesGrp/Desc | 2 | Others |
| IRS990/OtherExpensesGrp/Desc | 3 | Food |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 55 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 20637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13981 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13062 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 86 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 20637 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13981 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13062 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 141 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2700 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 6208 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 202630 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 211538 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1713 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5332 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19659 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26704 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11913 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12317 |
| IRS990/PrincipalOfficerNm | 0 | Kevin Cooper |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Race Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Uniform |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 464313 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26440 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 464313 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 26440 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15985 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Race training and participation in the Tahoe League, High School Races, Night training and race department participation. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 20637 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 26440 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 30299 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10906 |
| IRS990/PYOtherExpensesAmt | 0 | 292211 |
| IRS990/PYOtherRevenueAmt | 0 | 27812 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 550104 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 80177 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 246733 |
| IRS990/PYTotalExpensesAmt | 0 | 538944 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 619121 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 113846 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 484786 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1136820 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 763480 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 804590 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65499 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60183 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23435 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 213979 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 85418 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10906 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 418 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 421 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11032 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 108195 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 547659 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 609792 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 354611 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 240428 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2263716 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 58599 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 46328 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 104927 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 85418 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 10906 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 418 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 421 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 11032 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 108195 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04020 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01140 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95980 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98860 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2582622 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 733890 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 414794 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 310191 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2582622 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 321223 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 59743 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 65318 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 16039 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 7415 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 23454 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 21614 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 6450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 6450 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 8424 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Head to Head |
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| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 33347 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 8424 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Two members of the board of directors constitute an Executive Committee. This committee has the powers and authority of the board in the management of business and affairs. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990 is reviewed by the Treasurer and distributed to other officers and directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization monitors and enforces its conflict of interest policy. It is every board member's obligation, in accordance with this policy, to ensure that decisions made by the board reflect independent thinking and will benefit the organization as a whole in alignment with the mission, vision, and values of KSEF. When there is a decision to be made, or an action to be approved that will result in a conflict between the best interests of KSEF and the board member's personal or family interests, the board member has a duty to immediately disclose the conflict of interest ensuring that the rest of the board's decision making is informed about the conflict. BOD members must disclose conflicts of interest when they occur, and every year preceding year, along with signing this annual Conflict and Code of Ethics Contract. Any BOD member having a conflict of interest shall not vote or use their personal influence to sway votes from others to be in their favor. All conflicts disclosed to the board will be made a matter of record in the Board Minutes in which the disclosure was made, which shall also note that the board member with a conflict abstained from the vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation approved by the board of directors. Board of directors are unpaid volunteers. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Request to see governing documents, policies, financial statements and Form 990 or other tax filings are to be made at the foundation office, or in writting to the foundation. The tax returns and other documents are also available for public inspection on the State of California Registrar of public charities website. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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