Koshka Foundation Inc

Nonprofit profile at a glance

EIN
208966227
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Anacortes, WA, USA
Phone
5713091346
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Safety Education

Official website

Reported finances

Revenue
$25,060
Expenses
$112,593
Assets
$3,031,057
Liabilities
$10,462

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Kristina Anderson Froling (Executive Director)

Highest reported compensation

  • Kristina Anderson Froling (Executive Director): $43,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help increase campus and workplace safety; increase individual and community preparedness for violence prevention, active threat response and help post crisis recovery planning.

What it reported doing in 2024

Speaking Honorarium: The Koshka Foundation delivered presentations and training focused on best practices in violence prevention and behavioral threat assessment and management, to school administrators, mental health professionals, law enforcement, students and parents in both K-12 and university settings. Training also reached communities creating recovery plans on how to assist after a mass casualty event.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 49.1%; rating input score 49
  • Fundraising efficiency: $66.32 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -349.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 26.92; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 38.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -43.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 49.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $43K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Program expense ratio scored 49/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.