Nonprofit · EIN 86-2557325
KOS INC
Tax-exempt · SMYRNA, GA 30080
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $288,494 | $290,439 | -$1,945 | $16,827 | $3,250 | $13,577 |
| December 31, 2024 | 990 (amended) | $240,632 | $243,707 | -$3,075 | $18,772 | $3,250 | $15,522 |
| December 31, 2024 | 990-EZ | $0 | – | – | $0 | – | $0 |
| December 31, 2023 | 990 | $176,917 | $168,558 | $8,359 | $21,852 | $3,255 | $18,597 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,270
- Program service revenue
- $242,024
- Investment income
- $0
- Net rental income
- $4,200
- Other revenue
- $37,200
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $97,500
- Other salaries and wages
- $70,763
- Salaries, compensation and benefits (total)
- $178,736
- Professional fundraising fees
- $0
- Legal fees
- $2,463
- Accounting fees
- $4,103
- Occupancy
- $69,938
- Program services (functional)
- $134,412
- Management and general (functional)
- $155,838
- Fundraising (functional)
- $189
Balance sheet and other
- Total assets, start of year
- $18,772
- Total assets, end of year
- $16,827
- Total liabilities, end of year
- $3,250
- Net assets, end of year
- $13,577
- Land, buildings and equipment
- $9,102
- Net assets with donor restrictions
- $13,577
- Gross unrelated business income
- $4,200
- Gross receipts
- $288,494
- Employees
- 8
- Volunteers
- 5
- Year formed
- 2021
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE M FRIEND | VICE PRESIDENT Key employee | 40 | $51,000 |
| JAMES D SMITH | PRESIDENT Officer | 40 | $48,500 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE M FRIEND | VICE PRESIDENT | 40 | $52,000 |
| JAMES D SMITH | President Officer | 40 | $46,500 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES D SMITH | President | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE FRIEND | Vice President Trustee or director | 40 | $31,500 |
| JAMES SMITH | President Trustee or director | 40 | $21,850 |
| RITA VISCELLI | Treasurer Trustee or director | 20 | $12,090 |
| KEVIN HOWARD | Director Trustee or director | 10 | $1,489 |
| WENDY MELSTORM | Trustee Trustee or director | 10 | $0 |
| CLAIRE STOCKTON | Trustee Trustee or director | 10 | $0 |
| HOLLY ALSOP | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1125 CONCORD ROAD, SMYRNA, GA 30080-4200
- Principal officer (990 for 2025)
- James D Smith, 1125 CONCORD RD SE STE B, SMYRNA, GA 30080
- Signed the 990
- James D Smith, President
- Phone
- (404) 784-1379
- Website
- KOSSMYRNA.ORG
Mission
We build confidence through knowledge by providing creative exploration and unconventional learning opportunities.
Program accomplishments
- Charitable religious educational scientific literary testing for public safety fostering national or international amateur sports competition and preventing cruelty to children.Expenses $134,412
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-2557325
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B80)
- Assets (IRS master file)
- $16,827
- Income (IRS master file)
- $288,494
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $288,494 | $290,439 | $16,827 | XML |
| 990 | December 2024 | $240,632 | $243,707 | $18,772 | IRS |
| 990-EZ | December 2024 | $0 | – | $0 | XML |
| 990 | December 2023 | $176,917 | $168,558 | $21,852 | XML |
| 990 | December 2022 | $128,670 | $113,160 | $25,151 | IRS |
| 990 | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-2557325).
Questions about KOS INC
- What is the EIN of KOS INC?
- The employer identification number (EIN) of KOS INC is 86-2557325.
- Is KOS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to KOS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KOS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KOS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KOS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KOS INC?
- The 990 for the year ended December 31, 2025 names James D Smith.
- Who are the officers and directors of KOS INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $51,000 (ELAINE M FRIEND, VICE PRESIDENT).
- How much revenue does KOS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $288,494, expenses of $290,439 and total assets of $16,827 at year end.
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