Kotlin Foundation
Nonprofit profile at a glance
- EIN
- 825375649
- IRS 990 coverage
- 2023–2023
- Forms available
- Form 990 2023, Form 990-N 2022
- Location
- Mount Laurel, NJ, USA
- Phone
- 8567930904
- Rating confidence
- Limited
Reported finances
- Revenue
- $206,250
- Expenses
- $193,822
- Assets
- $44,819
- Liabilities
- $7,780
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- MAXIM SHAFIROV (PRESIDENT & DIRECTOR)
Highest reported compensation
- WERNER DIETL (CONSULTANT & DIRECTOR): $23,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To protect, promote, and advance the development of the kotlin programming language.
What it reported doing in 2023
During 2023, kotlin foundation launched a membership program offering gold and silver membership tiers. Kotlin also hosted a multiplatform coding contest offering travel funding to three recipients to attend the 2023 kotlinconf meeting. The organization also continued to monitor the kotlin language development and promote the use of the kotlin language.
Operating model
- Revenue model
- Donor-supported. 73% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 78
- Accountability: 77
- Sustainability: 35
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 69.7%; rating input score 70; 47th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 90.9%; rating input score 91; 25th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 6%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.23; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 12.1%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 10 of 11 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $24K · 11 people listed
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and grants
- 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 22/100.
- High — Sustainability: Officer compensation ratio scored 27/100.