The Kosciuszko Foundation Inc

Nonprofit profile at a glance

EIN
131628179
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2127342130
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$3,700,860
Expenses
$4,503,316
Assets
$58,099,682
Liabilities
$124,442

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

Leadership & pay

30 people listed

Highest reported compensation

  • MAREK SKULIMOWSKI (PRES. & EXEC. DIR.): $199,198 total reported compensation

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

Overview

Mission

Founded in 1925, the kosciuszko foundation is dedicated to promoting and strengthening understanding and friendship between the peoples of poland and the united states through educational, scientific and cultural exchanges and other related programs and activities. It awards fellowships and grants to graduate students, scholars, scientists, professionals and artists and helps to increase visibility and prestige of polish culture in america's pluralistic society by sponsoring exhibits, publications, film festivals, performing arts such as concerts and recitals, and assists other institutions with similar goals.

What it reported doing in 2024

Cultural and educational programs are intended to promote polish culture to americans through concerts, lectures, and conferences. The educational programs provide scholarships, grants and fellowships to americans of polish descent at american universities on a graduate level as well as to polish academic scholars doing research at american universities and research institutions in the united states.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 71
  • Accountability: 93
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.2%; rating input score 99
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $3.03 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 89.5%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99%; rating input score 99; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.3%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -21.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 12.9; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 16.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 99.2% of revenue deployed · 77.9% of spending went to programs
  • Governance: 26 of 27 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $199K · 30 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 40 current checks pass · 4 findings to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.