Koga Foundation Inc

Nonprofit profile at a glance

EIN
953080940
IRS 990-EZ coverage
2012–2020
Forms available
Form 990 2017, Form 990-EZ 2020
Location
Winchester, CA, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Law Enforcement

Reported finances

Revenue
$57,111
Expenses
$89,211
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • SUSAN KOGA (President)

People named in this filing

  • VIRGINIA MCALPINE (Director)
  • SUSAN KOGA (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Law enforcement training classes

What it reported doing in 2020

Fees received for conducting classes

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 82
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.8%; rating input score 57
  • Program expense ratio: 36.4%; rating input score 36

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -56.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 48th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: -14.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 56.8% of revenue deployed · 36.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2012 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.