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KOCA FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
KOCA FOUNDATION (EIN 88-4356474)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-12
IRS object ID
202611029349100511
Schema version
2025v4.1
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)
Return2026-04-12T09:30:00-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Begin2025-01-01TaxPeriodBeginDt

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
ZIP90277ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBARRY KOCAPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-04-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBILL ECKENRODPreparerPersonNm
PTINP00041604PTIN
Phone8189522418PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$754,166FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$200,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$27,729DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,729DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,729DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$2,650NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$204,691GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,650CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$2,650NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$230,379TotalRevAndExpnssAmt
Total Net Invst Incm$30,379TotalNetInvstIncmAmt
Total Adj Net Incm$30,379TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,750AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$1,939OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,689TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$34,848ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$34,848ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$38,537TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$34,848TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$191,842ExcessRevenueOverExpensesAmt
Net Investment Income$30,379NetInvestmentIncomeAmt
Adjusted Net Income$30,379AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,982CashBOYAmt
Cash EOY$205,445CashEOYAmt
Cash EOYFMV$205,445CashEOYFMVAmt
Other Investments BOY$553,342OtherInvestmentsBOYAmt
Other Investments EOY$548,721OtherInvestmentsEOYAmt
Other Investments EOYFMV$548,721OtherInvestmentsEOYFMVAmt
Total Assets BOY$562,324TotalAssetsBOYAmt
Total Assets EOY$754,166TotalAssetsEOYAmt
Total Assets EOYFMV$754,166TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$562,324NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$754,166NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$562,324TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$754,166TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$562,324TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$754,166TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$562,324TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$191,842ExcessRevenueOverExpensesAmt
Subtotal$754,166SubtotalAmt
Tot Net Ast Or Fund Balances EOY$754,166TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
NORTHWESTERN INVESTMENT SALES - SHORTP2025-11-112025-11-11$9,220$9,188$32$32
NORTHWESTERN INVESTMENT SALES - LONGP2025-11-112025-11-11$195,471$192,853$2,618$2,618
FieldValueIRS element (for citing)
Capital Gain Net Income$2,650CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$2,650NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$422InvestmentIncomeExciseTaxAmt
Subtotal$422SubtotalAmt
Tax Based On Investment Income$422TaxBasedOnInvestmentIncomeAmt
Tax Due$422TaxDueAmt
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 ContributorsYes (true)NewSubstantialContributorsInd
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 Line1400 1/2 PALOS VERDES BLVDAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90277ZIPCd
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
400 1/2 PALOS VERDES BLVDREDONDO BEACHCA90072CFO0.00$0
ERIN MAIERLE
400 1/2 PALOS VERDES BLVDREDONDO BEACHCA90072Secretary0.00$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$107,214AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$551,032FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$658,246TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$658,246AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,874CashDeemedCharitableAmt
Net Vl Noncharitable Assets$648,372NetVlNoncharitableAssetsAmt
Minimum Investment Return$32,419MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$32,419MinimumInvestmentReturnAmt
Tax Based On Investment Income$422TaxBasedOnInvestmentIncomeAmt
Total Tax$422TotalTaxAmt
Distributable Before Adj$31,997DistributableBeforeAdjAmt
Distributable Before Ded$31,997DistributableBeforeDedAmt
Distributable As Adjusted$31,997DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$34,848ExpensesAndContributionsAmt
Qualifying Distributions$34,848QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$31,997DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$4,877ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$2,461ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$7,338TotalExcessDistributionCyovAmt
Qualifying Distributions$34,848QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$31,997AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,851RemainingDistriFromCorpusAmt
Total Corpus$10,189TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$10,189ExcessDistriCyovToNextYrAmt
Excess From Year2$4,877ExcessFromYear2Amt
Excess From Year1$2,461ExcessFromYear1Amt
Excess From Current Year$2,851ExcessFromCurrentYearAmt

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 (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
JOURNEY OUT
7136 HASKELL AVENUE SUITE 125VAN NUYSCA91406NONEPCCHARITABLE$20,000
OUR RESCUE
PO BOX 57338SALT LAKE CITYUT84157NONEPCCHARITABLE$10,000
PROJECT ANGEL FOOD
922 VINE STREETLOS ANGELESCA90038NONEPCCHARITABLE$3,123
PROJECT ANGEL FOOD
922 VINE STREETLOS ANGELESCA90038NONEPCCHARITABLE$1,725
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$34,848TotalGrantOrContriPdDurYrAmt

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$27,729RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,650RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$30,379RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$30,379TotalIncomeProducingActyAmt

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 Line1400 1/2 PALOS VERDES BLVDAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90277ZIPCd
FieldValueIRS element (for citing)
Total Contributions$200,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$1,750Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK CHARGES$299
FILING FEES$25
IRS TAX$395
OFFICE EXPENSES$1,220

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonBARRY KOCAPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 1/2 PALOS VERDES BLVDAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90027ZIPCd

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