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KOCA FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
KOCA FOUNDATION (EIN 88-4356474)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-28
IRS object ID
202410889349100306
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-28T06:46:47-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814885556PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Eckenrod Tax & Accounting Services LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14343 Chevy Chase DrAddressLine1Txt
CityLa CanadaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91011ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN884356474EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KOCA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKOCABusinessNameControlTxt
Phone6264147578PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 1/2 PALOS VERDES BLVDAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90072ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBARRY KOCAPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-03-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBARRYPersonFirstNm
Person LastKOCAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBILL ECKENRODPreparerPersonNm
PTINP00041604PTIN
Phone8189522418PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$572,049FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$300,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$8,731DividendsRevAndExpnssAmt
Dividends Net Invst Incm$8,731DividendsNetInvstIncmAmt
Dividends Adj Net Incm$8,731DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$1,143NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$97,340GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,143CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$1,143NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$309,874TotalRevAndExpnssAmt
Total Net Invst Incm$9,874TotalNetInvstIncmAmt
Total Adj Net Incm$9,874TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,650AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$15,438OtherProfFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$878OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$17,966TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$20,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$20,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$37,966TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$20,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$271,908ExcessRevenueOverExpensesAmt
Net Investment Income$9,874NetInvestmentIncomeAmt
Adjusted Net Income$9,874AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$300,141CashBOYAmt
Cash EOY$17,115CashEOYAmt
Cash EOYFMV$17,115CashEOYFMVAmt
Other Investments EOY$554,934OtherInvestmentsEOYAmt
Other Investments EOYFMV$554,934OtherInvestmentsEOYFMVAmt
Total Assets BOY$300,141TotalAssetsBOYAmt
Total Assets EOY$572,049TotalAssetsEOYAmt
Total Assets EOYFMV$572,049TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$300,141NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$572,049NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$300,141TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$572,049TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$300,141TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$572,049TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$300,141TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$271,908ExcessRevenueOverExpensesAmt
Subtotal$572,049SubtotalAmt
Tot Net Ast Or Fund Balances EOY$572,049TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
DOUBLINE FUNDP2023-05-242023-10-18$50,594$50,200$394$394
FIDELITY INCOME FUNDP2023-11-112023-11-11$41,546$40,818$728$728
PIMCO FUNDP2023-05-242023-10-18$5,200$5,179$21$21
FieldValueIRS element (for citing)
Capital Gain Net Income$1,143CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$1,143NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$137InvestmentIncomeExciseTaxAmt
Subtotal$137SubtotalAmt
Tax Based On Investment Income$137TaxBasedOnInvestmentIncomeAmt
Tax Due$137TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1BARRY KOCABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6264147578PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3147AddressLine1Txt
CityMANHATTAN BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90266ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
BARRY KOCA
400 1/2 PALOS VERDES BLVDREDONDO BEACHCA90072CEO0.00$0
ELAINE SCOTT
PO BOX 3147MANHATTAN BEACHCA90266CFO0.00$0
ERIN MAIERLE
919 BAYVIEW DRIVE UNIT BMANHATTAN BEACHCA90266Secretary0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$8,000AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$300,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$308,000TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$308,000AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,620CashDeemedCharitableAmt
Net Vl Noncharitable Assets$303,380NetVlNoncharitableAssetsAmt
Minimum Investment Return$15,169MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$15,169MinimumInvestmentReturnAmt
Tax Based On Investment Income$137TaxBasedOnInvestmentIncomeAmt
Total Tax$137TotalTaxAmt
Distributable Before Adj$15,032DistributableBeforeAdjAmt
Distributable Before Ded$15,032DistributableBeforeDedAmt
Distributable As Adjusted$15,032DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$20,000ExpensesAndContributionsAmt
Qualifying Distributions$20,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$15,032DistributableAsAdjustedAmt
Undistributed Income PY$91UndistributedIncomePYAmt
Qualifying Distributions$20,000QualifyingDistributionsAmt
Applied To Year1$91AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$15,032AppliedToCurrentYearAmt
Remaining Distri From Corpus$4,877RemainingDistriFromCorpusAmt
Total Corpus$4,877TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$4,877ExcessDistriCyovToNextYrAmt
Excess From Current Year$4,877ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerBARRY KOCAContributingManagerNm
Contributing ManagerELAINE SCOTTContributingManagerNm
Shareholder ManagerBARRY KOCAShareholderManagerNm
Shareholder ManagerELAINE SCOTTShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonJOURNEY OUTRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line17136 HASKELL AVENUE SUITE 125AddressLine1Txt
CityVAN NUYSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91406ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLEGrantOrContributionPurposeTxt
Amt$20,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$20,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8,731RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,143RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,874RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,874TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonBARRY KOCAContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1919 BAYVIEW DRIVE UNIT AAddressLine1Txt
CityMANHATTAN BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90266ZIPCd
FieldValueIRS element (for citing)
Total Contributions$300,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$1,650Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemNORTHWESTER MUTUAL INVESTMETN ACCOUNTCategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$554,934BookValueAmt
EOYFMV$554,934EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
FILING FEES$105
OFFICE EXPENSES$773

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryLEGALCategoryTxt
Amt$15,438Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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