Nonprofit · EIN 88-4356474
KOCA FOUNDATION
Tax-exempt · REDONDO BEACH, CA 90277
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $230,379 | $38,537 | $191,842 | $754,166 | $0 | $754,166 |
| December 31, 2024 | 990-PF | $28,408 | $38,133 | -$9,725 | $562,324 | $0 | $562,324 |
| December 31, 2023 | 990-PF | $309,874 | $37,966 | $271,908 | $572,049 | $0 | $572,049 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $200,000
- Dividends
- $27,729
- Net gain from sales of assets
- $2,650
Expenses
- Grants and similar amounts paid
- $34,848
- Disbursements for charitable purposes
- $34,848
- Excise tax on investment income
- $422
Balance sheet and other
- Total assets, start of year
- $562,324
- Total assets, end of year
- $754,166
- Total liabilities, end of year
- $0
- Net assets, end of year
- $754,166
- Fair market value of assets
- $754,166
- Qualifying distributions
- $34,848
- Net investment income
- $30,379
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY KOCA 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | CEO | 0 | $0 |
| ELAINE SCOTT 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | CFO | 0 | $0 |
| ERIN MAIERLE 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | Secretary | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY KOCA 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | CEO | 0 | $0 |
| ELAINE SCOTT 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | CFO | 0 | $0 |
| ERIN MAIERLE 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | Secretary | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY KOCA 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90072 | CEO | 0 | $0 |
| ELAINE SCOTT PO BOX 3147, MANHATTAN BEACH, CA 90266 | CFO | 0 | $0 |
| ERIN MAIERLE 919 BAYVIEW DRIVE UNIT B, MANHATTAN BEACH, CA 90266 | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 400 1/2 PALOS VERDES BLVD, REDONDO BEACH, CA 90277-6514
- Signed the 990-PF
- BARRY KOCA, President
- Phone
- (626) 414-7578
- Return prepared by
- Eckenrod Tax & Accounting Services LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 88-4356474 or by the name KOCA FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 88-4356474
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T99)
- Assets (IRS master file)
- $754,166
- Income (IRS master file)
- $432,420
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $230,379 | $38,537 | $754,166 | XML |
| 990-PF | December 2024 | $28,408 | $38,133 | $562,324 | XML |
| 990-PF | December 2023 | $309,874 | $37,966 | $572,049 | XML |
| 990-PF | December 2022 | – | – | – | 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 88-4356474).
Questions about KOCA FOUNDATION
- What is the EIN of KOCA FOUNDATION?
- The employer identification number (EIN) of KOCA FOUNDATION is 88-4356474.
- Is KOCA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to KOCA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does KOCA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of KOCA FOUNDATION 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 KOCA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of KOCA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does KOCA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $230,379, expenses of $38,537 and total assets of $754,166 at year end.
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