Civic Intelligence

Koga Foundation Inc

EIN 95-3080940 • 501(c)3 • winchester, CA

Profile

Law enforcement training classes

30724 benton road c-302 591winchester, CA 92596

n/A

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 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

13th percentile

-56%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-60%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $32,100 (-100%) from 2020

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $32,100 (-100%) from 2020

Operations
Liabilities / RevenueScore unavailableNet Margin13th percentile

Revenue

Down

$57,111

Down $86,263 (-60%) from 2020

Expenses

Down

$89,211

Down $62,989 (-41%) from 2020

Net Income

Down

-$32,100

Down $23,274 (-264%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$150K$100K$50K$0Assets 2012: $43,889Liabilities 2012: $3,2972012Assets 2013: $65,885Liabilities 2013: $4,610Net Assets 2013: $61,2752013Assets 2014: $104,408Liabilities 2014: $7,456Net Assets 2014: $96,9522014Assets 2015: $93,495Liabilities 2015: $5,564Net Assets 2015: $87,9312015Assets 2016: $80,801Liabilities 2016: $6,437Net Assets 2016: $74,3642016Assets 2017: $83,653Liabilities 2017: $6,204Net Assets 2017: $77,4492017Assets 2018: $84,905Liabilities 2018: $0Net Assets 2018: $84,9052018Assets 2019: $40,926Net Assets 2019: $40,9262019Assets 2020: $32,100Net Assets 2020: $32,1002020Assets 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities-
Net Assets$0
Open 2021 Filing

Operations Trend

Revenue Growth15th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $167,640Expenses 2012: $145,765Net Income 2012: $21,8752012Revenue 2013: $187,987Expenses 2013: $167,304Net Income 2013: $20,6832013Revenue 2014: $192,596Expenses 2014: $156,919Net Income 2014: $35,6772014Revenue 2015: $203,145Expenses 2015: $212,166Net Income 2015: -$9,0212015Revenue 2016: $201,957Expenses 2016: $215,524Net Income 2016: -$13,5672016Revenue 2017: $277,864Expenses 2017: $274,779Net Income 2017: $3,0852017Revenue 2018: $293,101Expenses 2018: $285,645Net Income 2018: $7,4562018Revenue 2019: $132,706Expenses 2019: $176,685Net Income 2019: -$43,9792019Revenue 2020: $143,374Expenses 2020: $152,200Net Income 2020: -$8,8262020Revenue 2021: $57,111Expenses 2021: $89,211Net Income 2021: -$32,1002021

Highlighted filing

2021

Revenue$57,111
Expenses$89,211
Net Income-$32,100
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$57,111
Expenses
$89,211
Net income
-$32,100
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.57$0.89$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.32$1.43$1.52$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.41$1.33$1.77$0.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$2.93$2.86$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.06$0.77$2.78$2.75$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.06$0.74$2.02$2.16$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.06$0.88$2.03$2.12$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.97$1.93$1.57$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.05$0.61$1.88$1.67$0.21
2012Summary only. Only limited summary data is available for this year.$0.44$0.03$1.68$1.46$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2020 to Apr 30, 2021
Signed
Jun 22, 2021
Return Version
2020v4.0
Gross Receipts
$57,111
Mission and Program Overview

Mission

Law enforcement training classes

Program Services

DescriptionGrantsExpenses
FEES RECEIVED FOR CONDUCTING CLASSES$32,433-
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
VIRGINIA MCALPINEDirectorPT$0--
SUSAN KOGAPresidentFT$0--
Filing and Contact Details

Filer

Filer Name
Koga Foundation Inc
EIN
95-3080940
Address
30724 benton road c-302 591, winchester, CA 92596

Signing Officer

Name
Susan Koga
Title
President
Signed
2021-06-22
Discuss with paid preparer
Yes

Preparer

Firm
Teri A Cohen CPA APC INC
Address
780 Fulton Road, San Marcos, CA 92069
Preparer
Teri a Cohen
Phone
7607449696
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $392”

Other Expenses.1005

“Travel $2592”

Other Expenses.1012

“Insurance $8885”

Other Expenses.1

“CONSULTING FEES $32433”

Other Expenses.3

“PROFESSIONAL FEES $3379”

Other Expenses.4

“OFFICE MOVE $2842”

Other Expenses.5

“TELEPHONE $2284”

Other Expenses.6

“INTERNET $1838”

Other Expenses.7

“Dues & subscriptions $264”

Other Expenses.8

“BANK CHARGES $108”

Raw XML Appendix157 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kellee KOGA
IRS990EZ/BooksInCareOfDetail/PhoneNum07605221027
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt030724 Benton Road C-302 591
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Winchester CA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092596
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032100
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-32100
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03700
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032100
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt057111
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032100
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032100
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt04549
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt180.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0VIRGINIA MCALPINE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SUSAN KOGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt055017
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LAW ENFORCEMENT TRAINING CLASSES
IRS990EZ/PrintingPublicationsPostageAmt09551
IRS990EZ/ProgramServiceRevenueAmt057111
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FEES RECEIVED FOR CONDUCTING CLASSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt032433
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt016394
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt089211
IRS990EZ/TotalProgramServiceExpensesAmt032433
IRS990EZ/TotalRevenueAmt057111
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NO ASSETS LEFT TO DISTRIBUTE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-04-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0219 EAST FIG STREET 103
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0FALLBROOK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd092026
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $392
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $2592
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $8885
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING FEES $32433
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES $3379
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE MOVE $2842
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TELEPHONE $2284
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INTERNET $1838
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES & SUBSCRIPTIONS $264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES $108
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN KOGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOGA FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KOGA
ReturnHeader/Filer/EIN0953080940
ReturnHeader/Filer/USAddress/AddressLine1Txt030724 benton road c-302 591
ReturnHeader/Filer/USAddress/CityNm0winchester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092596
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330174688
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Teri A Cohen CPA APC INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0780 Fulton Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Marcos
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092069
ReturnHeader/PreparerPersonGrp/PhoneNum07607449696
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERI A COHEN
ReturnHeader/ReturnTs02021-06-22T13:00:09-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SUSAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOGA
ReturnHeader/TaxPeriodBeginDt02020-05-01
ReturnHeader/TaxPeriodEndDt02021-04-30
ReturnHeader/TaxYr02020

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