Koga Foundation Inc

990EZ • Fiscal year 2013 • EIN 95-3080940

May 01, 2012 to Apr 30, 2013 • Filed on Jun 24, 2013

Organization Profile N/A

210 E Fig Street 103Winchester, CA 92028

Siviq Scores

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

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

11%

Higher net margin than 66% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

50%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

12%

Faster revenue growth than 64% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets74th percentile

Assets

$65,885

Up $21,996 (+50%) from 2012

Net Assets

$61,275

No earlier filing loaded for comparison.

Liabilities

$4,610

Up $1,313 (+40%) from 2012

Revenue And Expenses

Liabilities / Revenue70th percentile Net Margin66th percentile

Revenue

$187,987

Up $20,347 (+12%) from 2012

Expenses

$167,304

Up $21,539 (+15%) from 2012

Net Income

Down

$20,683

Down $1,192 (-5.4%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2013

Assets$65,885

Liabilities$4,610

Net Assets$61,275

Open 2013 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$187,987

Expenses$167,304

Net Income$20,683

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: May 1, 2012 to Apr 30, 2013
Signed: Jun 24, 2013
Return Version: 2012v2.0

Mission and Program Overview

Mission

Law enforcement training classes

Filing and Contact Details

Filer

EIN: 95-3080940

Raw XML Appendix173 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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IRS990EZ/CashSavingsAndInvestments/EOY	0	65885
IRS990EZ/CompensationOfHighestPaidEmpl/AverageHoursPerWeek	0	20.00
IRS990EZ/CompensationOfHighestPaidEmpl/AverageHoursPerWeek	1	40.00
IRS990EZ/CompensationOfHighestPaidEmpl/Compensation	0	22454
IRS990EZ/CompensationOfHighestPaidEmpl/Compensation	1	40000
IRS990EZ/CompensationOfHighestPaidEmpl/EmployeeBenefits	0	0
IRS990EZ/CompensationOfHighestPaidEmpl/EmployeeBenefits	1	0
IRS990EZ/CompensationOfHighestPaidEmpl/ExpenseAccount	0	0
IRS990EZ/CompensationOfHighestPaidEmpl/ExpenseAccount	1	0
IRS990EZ/CompensationOfHighestPaidEmpl/Name	0	VIRGINIA MCALPINE
IRS990EZ/CompensationOfHighestPaidEmpl/Name	1	ROBERT KOGA
IRS990EZ/CompensationOfHighestPaidEmpl/Title	0	DIRECTOR
IRS990EZ/CompensationOfHighestPaidEmpl/Title	1	PRESIDENT
IRS990EZ/CostOfGoodsSold	0	0
IRS990EZ/CostOtherBasisAndSalesExpenses	0	0
IRS990EZ/DidOrgFileForm1120POLThisYear	0	false
IRS990EZ/DoesOrgHaveHospital	0	false
IRS990EZ/EngagedInExcessBenefitTrans	0	false
IRS990EZ/EngageInLobbyingActivities	0	false
IRS990EZ/EngagePoliticalCmpgnActivities	0	false
IRS990EZ/ExcessOrDeficitForYear	0	20683
IRS990EZ/FeesAndOthPymtToIndContractors	0	475
IRS990EZ/FiledScheduleA	0	true
IRS990EZ/ForeignFinancialAccount	0	false
IRS990EZ/ForeignOffice	0	false
IRS990EZ/Form720Filed	0	false
IRS990EZ/FundraisingGrossIncome	0	0
IRS990EZ/GrossReceipts	0	187987
IRS990EZ/GrossReceiptsForPublicUse	0	0
IRS990EZ/InfoInScheduleOPartI	0	X
IRS990EZ/InfoInScheduleOPartII	0	X
IRS990EZ/InfoInScheduleOPartV	0	X
IRS990EZ/InitiationFeesAndCapitalContri	0	0
IRS990EZ/MadeChangesToOrgnzngEtcDoc	0	false
IRS990EZ/MadeLoansToFromOfficers	0	false
IRS990EZ/MaintainAnyDonorAdvisedFunds	0	false
IRS990EZ/MethodOfAccountingCash	0	X
IRS990EZ/NetAssetsOrFundBalances/BOY	0	40592
IRS990EZ/NetAssetsOrFundBalancesBOY	0	40592
IRS990EZ/NetAssetsOrFundBalances/EOY	0	61275
IRS990EZ/NetAssetsOrFundBalancesEOY	0	61275
IRS990EZ/OccupancyRentUtilitiesAndMaint	0	14983
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	0	20.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	1	40.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	0	21604
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	1	48000
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	0	VIRGINIA MCALPINE
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	1	ROBERT KOGA
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	0	Director
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	1	President
IRS990EZ/OperatingSchool	0	false
IRS990EZ/Organization501c3	0	X
IRS990EZ/OrganizationDissolvedEtc	0	false
IRS990EZ/OrganizationFiled990T	0	false
IRS990EZ/OrganizationHadUBI	0	false
IRS990EZ/OtherExpensesTotal	0	72754
IRS990EZ/PartVIAHghstPaidCntrctProfSer	0	NONE
IRS990EZ/PrimaryExemptPurpose	0	LAW ENFORCEMENT TRAINING CLASSES
IRS990EZ/PrintingPublicationsPostage	0	1059
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom	0	FEES RECEIVED FOR CONDUCTING CLASSES
IRS990EZ/ProgramServiceRevenue	0	187987
IRS990EZ/ProhibitedTaxShelterTrans	0	false
IRS990EZ/RelatedOrgControlledEntity	0	false
IRS990EZ/RelatedOrgSection527Org	0	false
IRS990EZ/SalariesOtherCompEmplBenefits	0	78033
IRS990EZ/ScheduleBNotRequired	0	X
IRS990EZ/SpecialEventsDirectExpenses	0	0
IRS990EZ/SubjectToProxyTax	0	false
IRS990EZ/SumOfTotalLiabilities/BOY	0	3297
IRS990EZ/SumOfTotalLiabilities/EOY	0	4610
IRS990EZ/TanningServicesProvided	0	false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine1	0	210 E FIG ST STE 103
IRS990EZ/TheBooksAreInCareOf/AddressUS/City	0	FALLBROOK
IRS990EZ/TheBooksAreInCareOf/AddressUS/State	0	CA
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode	0	92028
IRS990EZ/TheBooksAreInCareOf/NamePerson	0	ROBERT KOGA
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber	0	7607238195
IRS990EZ/TotalAssets/BOY	0	43889
IRS990EZ/TotalAssets/EOY	0	65885
IRS990EZ/TotalExpenses	0	167304
IRS990EZ/TotalRevenue	0	187987
IRS990EZ/TransactionWithControlEntity	0	false
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg	0	false
IRS990EZ/WebSite	0	N/A
IRS990ScheduleA/AmtsFromSubstContributors/Total	0	0
IRS990ScheduleA/AmtsRecdFromDisqualPersons/Total	0	0
IRS990ScheduleA/First5Years509	0	X
IRS990ScheduleA/GiftsGrantsContribReceived509/Total	0	0
IRS990ScheduleA/GrossInvestmentIncome509/Total	0	0
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus4Years	0	182515
IRS990ScheduleA/GrossReceiptsFromAdmissions/Total	0	182515
IRS990ScheduleA/GrossReceiptsFromNonUBI/Total	0	0
IRS990ScheduleA/InvestmentIncomePercentage	0	0.00000
IRS990ScheduleA/NetIncomeFromOtherUBI/Total	0	0
IRS990ScheduleA/OtherIncome509/Total	0	0
IRS990ScheduleA/Post1975UBTI/Total	0	0
IRS990ScheduleA/PubliclySupportedOrg509a2	0	X
IRS990ScheduleA/PublicSupportPercentage509	0	0.00000
IRS990ScheduleA/PublicSupportTotal509	0	182515
IRS990ScheduleA/TaxRevLeviedForOrgBenefit509/Total	0	0
IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years	0	182515
IRS990ScheduleA/Total509/Total	0	182515
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years	0	182515
IRS990ScheduleA/TotalSupportTotal/Total	0	182515
IRS990ScheduleA/ValueOfSvcsFcltsFurnishdByGovt/Total	0	0
IRS990ScheduleO/GeneralExplanation/Explanation	0	PAYROLL TAX PAYABLE - Beginning $3297 PAYROLL TAX PAYABLE - Ending $4610
IRS990ScheduleO/GeneralExplanation/Explanation	1	LICENSES $50
IRS990ScheduleO/GeneralExplanation/Explanation	2	MISC TAX $50
IRS990ScheduleO/GeneralExplanation/Explanation	3	INTERNET $882
IRS990ScheduleO/GeneralExplanation/Explanation	4	AUTO EXPENSE $960
IRS990ScheduleO/GeneralExplanation/Explanation	5	DUES & PUBLICATIONS $1036
IRS990ScheduleO/GeneralExplanation/Explanation	6	TELEPHONE $1701
IRS990ScheduleO/GeneralExplanation/Explanation	7	OFFICE EXPENSE $2166
IRS990ScheduleO/GeneralExplanation/Explanation	8	GIFT EXPENSE $2480
IRS990ScheduleO/GeneralExplanation/Explanation	9	MISCELLANEOUS $3087
IRS990ScheduleO/GeneralExplanation/Explanation	10	BANK CHARGES $5612
IRS990ScheduleO/GeneralExplanation/Explanation	11	CLASS EXPENSES $33453
IRS990ScheduleO/GeneralExplanation/Explanation	12	Insurance $12828
IRS990ScheduleO/GeneralExplanation/Explanation	13	Travel $8449
IRS990ScheduleO/GeneralExplanation/Identifier	0	Form 990-EZ, Part II, Line 26.1
IRS990ScheduleO/GeneralExplanation/Identifier	1	Form 990-EZ, Part I, Line 16.12
IRS990ScheduleO/GeneralExplanation/Identifier	2	Form 990-EZ, Part I, Line 16.11
IRS990ScheduleO/GeneralExplanation/Identifier	3	Form 990-EZ, Part I, Line 16.10
IRS990ScheduleO/GeneralExplanation/Identifier	4	Form 990-EZ, Part I, Line 16.9
IRS990ScheduleO/GeneralExplanation/Identifier	5	Form 990-EZ, Part I, Line 16.7
IRS990ScheduleO/GeneralExplanation/Identifier	6	Form 990-EZ, Part I, Line 16.6
IRS990ScheduleO/GeneralExplanation/Identifier	7	Form 990-EZ, Part I, Line 16.5
IRS990ScheduleO/GeneralExplanation/Identifier	8	Form 990-EZ, Part I, Line 16.4
IRS990ScheduleO/GeneralExplanation/Identifier	9	Form 990-EZ, Part I, Line 16.3
IRS990ScheduleO/GeneralExplanation/Identifier	10	Form 990-EZ, Part I, Line 16.2
IRS990ScheduleO/GeneralExplanation/Identifier	11	Form 990-EZ, Part I, Line 16.1
IRS990ScheduleO/GeneralExplanation/Identifier	12	Form 990-EZ, Part I, Line 16.1012
IRS990ScheduleO/GeneralExplanation/Identifier	13	Form 990-EZ, Part I, Line 16.1005
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	Total Liabilities.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	Other Expenses.12
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	Other Expenses.11
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	Other Expenses.10
IRS990ScheduleO/GeneralExplanation/ReturnReference	4	Other Expenses.9
IRS990ScheduleO/GeneralExplanation/ReturnReference	5	Other Expenses.7
IRS990ScheduleO/GeneralExplanation/ReturnReference	6	Other Expenses.6
IRS990ScheduleO/GeneralExplanation/ReturnReference	7	Other Expenses.5
IRS990ScheduleO/GeneralExplanation/ReturnReference	8	Other Expenses.4
IRS990ScheduleO/GeneralExplanation/ReturnReference	9	Other Expenses.3
IRS990ScheduleO/GeneralExplanation/ReturnReference	10	Other Expenses.2
IRS990ScheduleO/GeneralExplanation/ReturnReference	11	Other Expenses.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	12	Other Expenses.1012
IRS990ScheduleO/GeneralExplanation/ReturnReference	13	Other Expenses.1005
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/Filer/EIN	0	953080940
ReturnHeader/Filer/Name/BusinessNameLine1	0	KOGA FOUNDATION INC
ReturnHeader/Filer/NameControl	0	KOGA
ReturnHeader/Filer/USAddress/AddressLine1	0	210 E FIG STREET 103
ReturnHeader/Filer/USAddress/City	0	FALLBROOK
ReturnHeader/Filer/USAddress/State	0	CA
ReturnHeader/Filer/USAddress/ZIPCode	0	92028
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2013-06-24
ReturnHeader/Officer/Name	0	ROBERT KOGA
ReturnHeader/Officer/Title	0	President
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	Teri A Cohen CPA APC INC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	780 Fulton Road
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	San Marcos
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	CA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	920692072
ReturnHeader/Preparer/Name	0	TERI A COHEN
ReturnHeader/Preparer/Phone	0	7607449696
ReturnHeader/ReturnType	0	990EZ
ReturnHeader/TaxPeriodBeginDate	0	2012-05-01
ReturnHeader/TaxPeriodEndDate	0	2013-04-30
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2013-07-09T20:43:37-07:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $65,885
Liabilities: $4,610
Net assets: $61,275
Revenue: $187,987
Expenses: $167,304
Net income: $20,683

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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