Daniel J & Ardith Koster Foundation

Nonprofit profile at a glance

EIN
383067600
IRS 990-PF coverage
2020–2024
Forms available
Form 990-PF 2024
Location
Byron Center, MI, USA
Phone
6168785554
Rating
30
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$0
Expenses
$495

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Daniel J & Ardith Koster Foundation is a nonprofit. Location: Byron Center, MI. EIN 383067600. Tax year 2024 Form 990-PF reports $0 revenue and $495 expenses.

What it reported funding in 2024

The foundation reported 10 grants totaling $288,000. The stated grant purpose was support.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this foundation funds its work.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

REVIEW - The filing identifies who received its grants. A relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 0
  • Transparency: 100
  • Compliance: 50
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 7th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: Limited
  • Filing consistency checks: 7; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: Filed self-dealing detail
  • Investments: Filed investments detail
  • Consistency: 7 of 7 current checks pass
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Cost Efficiency: Grant expense ratio scored 0/100.