Kos Inc

EIN: 862557325 501(c)(3) Education

Smyrna, GA

Total Revenue
$288,494
Total Expenses
$290,439
Total Assets
$16,827
Net Assets
$13,577
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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
2021
Legal Domicile
GA
Principal Officer
James D Smith
Phone
4047841379
Tax Period
2025-01-01 to 2025-12-31

Kos Inc, founded in 2021, is a small nonprofit in the Education sector that reported $288K in total revenue in fiscal year 2025. Revenue grew 20% year-over-year, indicating healthy expansion.

Mission

We build confidence through knowledge by providing creative exploration and unconventional learning opportunities.

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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 (2025)

Revenue Breakdown

Contributions & Grants $9,270
Program Service Revenue $242,024
Investment Income $0
Other Revenue $37,200
TOTAL REVENUE $288,494

Expense Breakdown

Grants Paid $0
Salaries & Benefits $178,736
Fundraising Expenses $189
Program Expenses $134,412
Other Expenses $111,703
TOTAL EXPENSES $290,439

Year-over-Year Comparison

2025 2024 Change
Revenue $288,494 $240,632 +0.2%
Expenses $290,439 $243,707 +0.2%
Net Income $-1,945 $-3,075 -0.4%
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

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Governance

Voting Members
1
Independent Members
N/A
Employees
8
Volunteers
5

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
1
$48,500
Total Directors
0
$0
Key Employees
1
$51,000
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JAMES D SMITH PRESIDENT 40.00
Officer
$48,500 $0 $48,500
ELAINE M FRIEND VICE PRESIDENT 40.00
Key Emp
$51,000 $0 $51,000
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 $288,494 $290,439 $16,827 $-1,945
2024 No data No data No data No data
2023 $176,917 $168,558 $21,852 $8,359
2022 $128,670 $113,160 $25,151 $15,510
2021 $24,470 $23,292 $6,128 $1,178
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