Kos Inc

Nonprofit profile at a glance

EIN
862557325
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Smyrna, GA, USA
Phone
4047841379
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$288,494
Expenses
$290,439
Assets
$16,827
Liabilities
$3,250

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • JAMES D SMITH (PRESIDENT)
  • ELAINE M FRIEND (VICE PRESIDENT)

Highest reported compensation

  • ELAINE M FRIEND (VICE PRESIDENT): $51,000 total reported compensation
  • JAMES D SMITH (PRESIDENT): $48,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We build confidence through knowledge by providing creative exploration and unconventional learning opportunities.

What it reported doing in 2025

Charitable religious educational scientific literary testing for public safety fostering national or international amateur sports competition and preventing cruelty to children.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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 and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 46.3%; rating input score 46
  • Fundraising efficiency: $49.05 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 34.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 31.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 37.2% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 46.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $51K · 2 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.