Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 11.8% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$104,408
Up $38,523 (+58%) from 2013
Net Assets
Up$96,952
Up $35,677 (+58%) from 2013
Liabilities
Up$7,456
Up $2,846 (+62%) from 2013
Revenue And Expenses
Revenue
Up$192,596
Up $4,609 (+2.5%) from 2013
Expenses
Down$156,919
Down $10,385 (-6.2%) from 2013
Net Income
Up$35,677
Up $14,994 (+72%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2013 to Apr 30, 2014
- Signed
- Jun 24, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $192,596
Mission and Program Overview
Mission
Law enforcement training classes
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FEES RECEIVED FOR CONDUCTING CLASSES | $52,485 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| VIRGINIA MCALPINE | Director | PT | $22,669 | - | $22,669 |
| ROBERT KOGA | President | FT | $16,000 | - | $16,000 |
| SUSAN KOGA | Vice President | FT | $4,000 | - | $4,000 |
Filing and Contact Details
Filer
- EIN
- 95-3080940
Signing Officer
- Name
- Robert Koga
- Title
- President
- Signed
- 2014-06-24
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Teri a Cohen
- Phone
- 7607449696
Supplemental Narrative
Additional Explanations
Other Expenses.1001
“Advertising and Promotion $788”
Other Expenses.1002
“Office Expenses $3674”
Other Expenses.1005
“Travel $15614”
Other Expenses.1012
“Insurance $7314”
Other Expenses.1
“CLASS EXPENSES $24441”
Other Expenses.2
“PROGRAM EXPENSES $12130”
Other Expenses.3
“BANK CHARGES $6785”
Other Expenses.4
“TELEPHONE $2408”
Other Expenses.5
“MISCELLANEOUS $1720”
Other Expenses.6
“EQUIPMENT EXPENSE $1626”
Other Expenses.7
“GIFT EXPENSE $1358”
Other Expenses.8
“REPAIRS $1112”
Other Expenses.9
“AUTO EXPENSE $960”
Other Expenses.11
“OFFICE EXPENSE $787”
Other Expenses.12
“INTERNET $770”
Other Expenses.13
“MISC TAX $387”
Other Expenses.14
“CONTRIBUTIONS $300”
Other Expenses.16
“DUES & PUBLICATIONS $139”
Other Expenses.17
“LICENSES $76”
Total Liabilities.1
“PAYROLL TAX PAYABLE - Beginning $4610 PAYROLL TAX PAYABLE - Ending $7286”
Total Liabilities.2
“sales tax payable - Beginning $0 sales tax payable - Ending $170”
Raw XML Appendix174 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SUSAN KOGA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7607238195 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 210 E FIG ST STE 103 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | FALLBROOK |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 92028 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 65885 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 104408 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt | 0 | 20000 |
| IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt | 1 | 22669 |
| IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | 0 | 0 |
| IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | 1 | 0 |
| IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt | 0 | 0 |
| IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt | 1 | 0 |
| IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm | 0 | ROBERT KOGA |
| IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm | 1 | VIRGINIA MCALPINE |
| IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 35677 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 490 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 65885 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 104408 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 192596 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 61275 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 96952 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 61275 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 96952 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12192 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 16000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 22669 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 4000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROBERT KOGA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | VIRGINIA MCALPINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SUSAN KOGA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82389 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LAW ENFORCEMENT TRAINING CLASSES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1081 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 192596 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FEES RECEIVED FOR CONDUCTING CLASSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 52485 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 60767 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4610 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7456 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 156919 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 52485 |
| IRS990EZ/TotalRevenueAmt | 0 | 192596 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $788 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $3674 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $15614 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $7314 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CLASS EXPENSES $24441 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROGRAM EXPENSES $12130 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BANK CHARGES $6785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TELEPHONE $2408 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MISCELLANEOUS $1720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | EQUIPMENT EXPENSE $1626 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | GIFT EXPENSE $1358 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | REPAIRS $1112 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | AUTO EXPENSE $960 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | OFFICE EXPENSE $787 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | INTERNET $770 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | MISC TAX $387 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | CONTRIBUTIONS $300 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | DUES & PUBLICATIONS $139 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | LICENSES $76 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | PAYROLL TAX PAYABLE - Beginning $4610 PAYROLL TAX PAYABLE - Ending $7286 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | sales tax payable - Beginning $0 sales tax payable - Ending $170 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Expenses.16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Expenses.17 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT KOGA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-06-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | KOGA FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KOGA |
| ReturnHeader/Filer/EIN | 0 | 953080940 |
| 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/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Teri A Cohen CPA APC INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 780 Fulton Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | San Marcos |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 920692072 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7607449696 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERI A COHEN |
| ReturnHeader/ReturnTs | 0 | 2014-07-08T14:12:40-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-04-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $104,408
- Liabilities
- $7,456
- Net assets
- $96,952
- Revenue
- $192,596
- Expenses
- $156,919
- Net income
- $35,677