KODAI FRIENDS INTERNATIONAL INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

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.

Program Service Accomplishments

Program 1

Expenses: $66,491

EXCELLENCE IN EDUCATION (FORMERLY EXPERTS IN RESIDENCE)EXCELLENCE IN EDUCATION PROGRAM ENABLES VOLUNTEERS TO WORK DIRECTLY WITH KIS STUDENTS AND STAFF, EXPANDING THEIR KNOWLEDGE, ENRICHING THEIR...

EXCELLENCE IN EDUCATION (FORMERLY EXPERTS IN RESIDENCE)EXCELLENCE IN EDUCATION PROGRAM ENABLES VOLUNTEERS TO WORK DIRECTLY WITH KIS STUDENTS AND STAFF, EXPANDING THEIR KNOWLEDGE, ENRICHING THEIR LEARNING, AND CONNECTING ALL TO REAL-WORLD DISCIPLINES AND PRACTICES. THIS PROGRAM WAS TO COVER THE TRAVEL COSTS OF A MATH VOLUNTEER TO TEACH AT KIS FOR ONE SEMESTER.SECURE PLACE TO CALL THEIR OWN FOR A LIFETIME.

Program 2

Expenses: $86,948

KIS SCHOLARSHIP (FORMERLY REFERRED TO AS KFI GLOBAL CITIZEN SCHOLARSHIP): DONATIONS FROM KODAI ALUMNI BOTH DURING THE CENTENNIAL CAMPAIGN AND IN THE OTHER YEARS TO PROVIDE SCHOLARSHIP TO...

KIS SCHOLARSHIP (FORMERLY REFERRED TO AS KFI GLOBAL CITIZEN SCHOLARSHIP): DONATIONS FROM KODAI ALUMNI BOTH DURING THE CENTENNIAL CAMPAIGN AND IN THE OTHER YEARS TO PROVIDE SCHOLARSHIP TO KODAI.RUSSELL DEVALOIS SCHOLARSHIP: DONATIONS FROM KODAI ALUMNI IN THE CLASS OF 1943 TO HONOR THE MEMORY OF THEIR CLASSMATE GOAL TO ESTABLISH A SCHOLARSHIP FUND TO HONOR RUSSELL.DEJONG MUSIC AWARDSEAR SCHOLARSHIP

Program 3

Expenses: $5,000

KIS DEVELOPMENT OFFICETO SUPPORT THE KIS DEVELOPMENT OFFICE IN THEIR FUNDRAISING EFFORTS AND MANAGEMENT OF ALL PROJECTS SUPPORTED BY KFI.

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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%)

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

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$21,810

Total Directors

Key Employees

Highest Compensated

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