Paul Koster Memorial Benefit Inc

Nonprofit profile at a glance

EIN
043831473
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2008
Location
Southampton, NY, USA
Phone
6312836681
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$12,550
Expenses
$7,902
Assets
$60,211

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JEAN MACKENZIE (PRESIDENT)

People named in this filing

  • JEAN MACKENZIE (PRESIDENT)
  • PATRICIA REHILL (TREASURER)
  • PATON MILLER (DIRECTOR)

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

Charitable givin to other non-profit organizations to support their charitable programs and scholarships to students pursuing post-secondary education.

What it reported doing in 2025

Paul koster memorial benefit inc., provides charitable giving to the other non-profit organizations to support their charitable programs and provide schoalrshpis to students pursuing post-secondary education.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 72
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 37%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 7.62; rating input score 89; 89th 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: -6.2% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 46th percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.