Civic Intelligence

Koga Foundation Inc

990 • Fiscal year 2016 • EIN 95-3080940

May 01, 2015 to Apr 30, 2016 • Filed on Jun 27, 2016

Organization ProfileN/A
210 E Fig Street 103Fallbrook, CA 92028

(760) 723-8195

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

28th percentile

-6.7%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

84th percentile

$24,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

-0.6%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$80,801

Down $12,694 (-14%) from 2015

Net Assets

Down

$74,364

Down $13,567 (-15%) from 2015

Liabilities

Up

$6,437

Up $873 (+16%) from 2015

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin28th percentile

Revenue

Down

$201,957

Down $1,188 (-0.6%) from 2015

Expenses

Up

$215,524

Up $3,358 (+1.6%) from 2015

Net Income

Down

-$13,567

Down $4,546 (-50%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$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

2016

Assets$80,801
Liabilities$6,437
Net Assets$74,364
Open 2016 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$201,957
Expenses$215,524
Net Income-$13,567
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Jun 27, 2016
Return Version
2015v2.0
Gross Receipts
$201,957
Mission and Program Overview

Mission

Law enforcement training classes

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$93,495$80,801▼ $12,694
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$93,495$80,801▼ $12,694
Other Assets Total-$0-
Liabilities
Other Liabilities$5,564$6,437▲ $873
Total Liabilities$5,564$6,437▲ $873
Net Assets / Fund Balance
Unrestricted Net Assets$87,931$74,364▼ $13,567
Total Net Assets Fund Balance$87,931$74,364▼ $13,567
Total Liabilities and Net Assets / Fund Balance$93,495$80,801▼ $12,694
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Susan KogaPresidentFT$24,000$24,000
Virginia McalpineDirectorPT$22,350$22,350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$201,957
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-13,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,521
Salaries, Compensation, and Employee Benefits$91,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$46,350-$46,350
Other Salaries and Wages-$37,480-$37,480
Payment Travel Entrtnmnt Publicly Ofcl-$19,871-$19,871
Insurance-$19,297-$19,297
Occupancy-$14,275-$14,275
Payroll Taxes-$7,173-$7,173
All Other Expenses-$6,435-$6,435
Other Expenses$40,587$3,448-$3,448
Office Expenses-$2,539-$2,539
Fees for Services Other-$525-$525
Advertising-$502-$502
Total Functional Expenses$40,587$174,937$0$215,524
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$6,437
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Koga Foundation Inc
EIN
95-3080940
Address
210 E FIG STREET 103, FALLBROOK, CA 92028

Signing Officer

Name
Susan Koga
Title
President
Signed
2016-06-27
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Teri A Cohen CPA APC INC
Address
780 Fulton Road, San Marcos, CA 92069-2072
Preparer
Teri a Cohen
Phone
7607449696
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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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ReturnHeader/PreparerPersonGrp/PhoneNum07607449696
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERI A COHEN
ReturnHeader/ReturnTs02016-07-04T10:41:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$80,801
Liabilities
$6,437
Net assets
$74,364
Revenue
$201,957
Expenses
$215,524
Net income
-$13,567
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