Civic Intelligence

Koga Foundation Inc

990EZ • Fiscal year 2019 • EIN 95-3080940

May 01, 2018 to Apr 30, 2019 • Filed on Mar 16, 2020

Organization ProfileN/A
30724 benton road c-302 591winchester, CA 92596

(760) 522-1027

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

81st percentile

$12,917

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

9th percentile

-52%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-55%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$40,926

Down $43,979 (-52%) from 2018

Net Assets

Down

$40,926

Down $43,979 (-52%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin11th percentile

Revenue

Down

$132,706

Down $160,395 (-55%) from 2018

Expenses

Down

$176,685

Down $108,960 (-38%) from 2018

Net Income

Down

-$43,979

Down $51,435 (-690%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th 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: $40,926Liabilities 2019: $0Net Assets 2019: $40,9262019Assets 2020: $32,100Net Assets 2020: $32,1002020Assets 2021: $0Net Assets 2021: $02021

Highlighted filing

2019

Assets$40,926
Liabilities$0
Net Assets$40,926
Open 2019 Filing

Operations Trend

Revenue Growth8th 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

2019

Revenue$132,706
Expenses$176,685
Net Income-$43,979
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Mar 16, 2020
Return Version
2018v3.1
Gross Receipts
$132,706
Mission and Program Overview

Mission

Law enforcement training classes

Program Services

DescriptionGrantsExpenses
FEES RECEIVED FOR CONDUCTING CLASSES$62,630-
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN KOGAPresidentFT$12,917-$12,917
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
2020-03-16
Discuss with paid preparer
Yes

Preparer

Firm
Teri A Cohen CPA APC INC
Address
780 Fulton Road, San Marcos, CA 92069-2072
Preparer
Teri a Cohen
Phone
7607449696
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $4175”

Other Expenses.1005

“Travel $10307”

Other Expenses.1012

“Insurance $3044”

Other Expenses.1

“CLASS EXPENSES $48411”

Other Expenses.2

“CONSULTING FEES $14219”

Other Expenses.3

“EQUIPMENT EXPENSE $10237”

Other Expenses.5

“AUTO EXPENSE $1468”

Other Expenses.6

“TELEPHONE $1354”

Other Expenses.7

“INTERNET $1164”

Other Expenses.8

“OTHER EXPENSE $659”

Other Expenses.9

“Dues & subscriptions $444”

Other Expenses.10

“REPAIRS $425”

Other Expenses.11

“gifts $300”

Other Expenses.12

“BANK CHARGES $258”

Other Expenses.13

“SOFTWARE $60”

Other Expenses.14

“EDUCATION EXPENSE $25”

Other Expenses.15

“EMPLOYEE EXPENSES $25”

Raw XML Appendix144 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/BOYAmt084905
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt040926
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-43979
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0580
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084905
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040926
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0132706
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084905
IRS990EZ/NetAssetsOrFundBalancesEOYAmt040926
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084905
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt040926
IRS990EZ/OccupancyRentUtltsAndMaintAmt015907
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt012917
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUSAN KOGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt096575
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LAW ENFORCEMENT TRAINING CLASSES
IRS990EZ/PrintingPublicationsPostageAmt09434
IRS990EZ/ProgramServiceRevenueAmt0132706
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FEES RECEIVED FOR CONDUCTING CLASSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt062630
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt054189
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0176685
IRS990EZ/TotalProgramServiceExpensesAmt062630
IRS990EZ/TotalRevenueAmt0132706
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $4175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $10307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $3044
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CLASS EXPENSES $48411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING FEES $14219
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT EXPENSE $10237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUTO EXPENSE $1468
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TELEPHONE $1354
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INTERNET $1164
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER EXPENSE $659
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUES & SUBSCRIPTIONS $444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11REPAIRS $425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12gifts $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13BANK CHARGES $258
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SOFTWARE $60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15EDUCATION EXPENSE $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16EMPLOYEE EXPENSES $25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.15
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN KOGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-16
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/ZIPCd0920692072
ReturnHeader/PreparerPersonGrp/PhoneNum07607449696
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERI A COHEN
ReturnHeader/ReturnTs02020-03-16T16:27:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-05-01
ReturnHeader/TaxPeriodEndDt02019-04-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,926
Liabilities
$0
Net assets
$40,926
Revenue
$132,706
Expenses
$176,685
Net income
-$43,979
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
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.00$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