KODAI FRIENDS INTERNATIONAL INC

EIN: 203848565 501(c)(3) Philanthropy & Grantmaking

BELLINGHAM, WA

Total Revenue
$98,615
Total Expenses
$288,356
Total Assets
$4,312,875
Net Assets
$4,308,651
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
DE
Principal Officer
SHIV NARAYAN
Phone
2066961335
Tax Period
2024-07-01 to 2025-06-30

KODAI FRIENDS INTERNATIONAL INC, founded in 2005, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $99K in total revenue in fiscal year 2024. Revenue fell 87% from the prior year — a significant decline worth monitoring. Expenses of $288K exceeded revenue, resulting in a 192% operating deficit.

Mission

KODAI FRIENDS INTERNATIONAL (KFI) SERVES TO ENHANCE THE MISSION OF KODAIKANAL INTERNATIONAL SCHOOL (KIS) AND OTHER EDUCATIONAL ORGANIZATIONS IN TAMIL NADU, INDIA THAT STRENGTHEN THE VALUES OF KIS, THROUGH FINANCIAL AND ADMINISTRATIVE AID, AS WELL AS SUPPORTING KIS ALUMNI AND FRIENDS IN NORTH AMERICA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $86,361
Program Service Revenue $0
Investment Income $12,254
Other Revenue $0
TOTAL REVENUE $98,615

Expense Breakdown

Grants Paid $175,405
Salaries & Benefits $20,787
Fundraising Expenses $20,763
Program Expenses $196,169
Other Expenses $92,164
TOTAL EXPENSES $288,356

Year-over-Year Comparison

2024 2023 Change
Revenue $98,615 $745,631 -0.9%
Expenses $288,356 $97,040 +2.0%
Net Income $-189,741 $648,591 -1.3%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

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Liquidity & Cash Position

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Governance

Voting Members
7
Independent Members
7
Employees
1
Volunteers
7

Governance Policies

✓ Conflict of Interest Policy
✗ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$21,810
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARGARET GREENE PRESIDENT 2.00
Officer Director
$0 $0 $0
SHIV NARAYAN TREASURER 3.00
Officer Director
$0 $0 $0
SIDDHARTH GORE SECRETARY 1.00
Officer Director
$0 $0 $0
KRISTINA AIER DIRECTOR 1.00
Director
$0 $0 $0
LYN KRAUSE DIRECTOR 1.00
Director
$0 $0 $0
SHRIKANT RAMAMURTHY DIRECTOR 1.00
Director
$0 $0 $0
SYLVIA TRAUTMANN ROGERS DIRECTOR 1.00
Director
$0 $0 $0
CORLEIGH STIXRUD EX OFFICIO, KIS PRINCIPAL 1.00
Director
$0 $0 $0
KALYANI RHODES EX OFFICIO 1.00
Director
$0 $0 $0
LOUISE HEINEMAN RIBER EX OFFICIO/ADMINISTRATOR 20.00
Officer
$21,810 $0 $21,810
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $98,615 $288,356 $4,312,875 $-189,741
2024 $745,631 $97,040 $4,118,678 $648,591
2023 $302,362 $258,285 $3,615,499 $44,077
2022 $366,195 $178,566 $3,328,956 $187,629
2021 $597,811 $296,892 $3,963,475 $300,919
2020 $255,843 $282,322 $3,314,002 $-26,479
2019 $317,490 $161,776 $3,162,052 $155,714
2018 $226,693 $143,810 $3,072,334 $82,883
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