Nikao Foundation

Nonprofit profile at a glance

EIN
883316350
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Denham Springs, LA, USA
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Reported finances

Revenue
$150,128
Expenses
$132,767
Assets
$28,740

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Jason R Smith (President)

People named in this filing

  • Jason R Smith (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth education in recreation

What it reported doing in 2025

Participation from young students for character education through youth sports and soccer programs All ethnicity involvement performed

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.4%; rating input score 88
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 11.6%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 9.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 54% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 54.9% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 70.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 88.4% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.