Kuali Foundation INC

Bloomington, INUnknown exempt organizationEIN 20-5118023Revenue $618K in FY2023

On file with the IRSkuali.org2709 E 10th Street · Bloomington, IN

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To serve as a proponent for collaboration and development of open source software for higher education and other education-related sectors.

95¢ of each $1 spent went to programs.
$110K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $884K a year · 32% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$618K
-64% vs prior year
Spent
$953K
To programs
95%
Net assets
$0
By yearFY2021–FY2023
Revenue
$618K
FY2023▼ -64%
Tap a bar for its year
Revenue by fiscal year
FY2021$4.5M
FY2022$2.2M
FY2023$1.7M
FY2023$618K
Expenses
$953K
FY2023▼ -55%
Tap a bar for its year
Expenses by fiscal year
FY2021$4.8M
FY2022$4.1M
FY2023$2.1M
FY2023$953K
Net assets
$0
FY2023▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.7M
FY2022$768K
FY2023$335K
FY2023$0

From the FY2023 Form 990 (year ending October 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $907K Management & general 5% · $46K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
Managing Director
$110,305Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2023FY2022FY2021
Katherine Marlin$110,305$83,946$92,528$95,169

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes collaboration and development of open source software for education.

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Provided by the organization

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1 program · $907K · in their own filed words · FY2023
01

The foundation provides direct support for the design of open source software for higher education, including best practices in design and use. The foundation provides a forum for communication of progress in the community and on open source software projects and best practices.

$907Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $4.1M · 2020–2023
Kuali INCFY2023$247,298
Kuali INCFY2022$300,000
Kuali INCFY2021$1,800,000
Kuali INCFY2020$1,800,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$618K
Ln 12
Fees for servicesLn 2g$617K
Investment incomeLn 3$409
Money outPt IX
$953K
Ln 25
Programscol B$907K
Managementcol C$46K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$617K
Investment incomeLn 3$409
Total revenueLn 12$618K
Assets in detailPt X, end of year
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$555K$0
LiabilitiesLn 26$220K$0
Net assetsLn 32$335K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$247K$247K
Pay of current officers, directors and key staffLn 5$77K$58K$19K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$600K$600K$0$0
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$8K$2K$6K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$953K$907K$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 $1.7M$2.1M−$433K$335K 990 PDF
FY2022 $2.2M$4.1M−$2.0M$768K 990 PDF
FY2021 $4.5M$4.8M−$258K$2.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $617,802 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,695,725$617,393
I-10 Investment incomePrior year $3,724$409
I-11 Other revenue$0
I-12 Total revenuePrior year $1,699,449$617,802
I-13 Grants and similar amounts paidPrior year $300,000$247,298
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $111,346$77,027
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,720,925$628,711
I-18 Total expensesPrior year $2,132,271$953,036
I-19 Revenue less expensesPrior year −$432,822−$335,234
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $617,802 across 4 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $617,393$617,393
VIII-3 Investment incomeExcluded from tax $409$409
VIII-12 Total revenueRelated to mission $617,393 · Unrelated business $0 · Excluded from tax $409$617,802
Part IX · Statement of functional expenses $953,036 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $247,298$247,298
IX-5 Pay of current officers, directors and key staffPrograms $57,770 · Management $19,257$77,027
IX-11b Legal feesManagement $9,000$9,000
IX-11c Accounting feesManagement $6,250$6,250
IX-11g Other fees for servicesPrograms $600,272 · Management $0 · Fundraising $0$600,272
IX-23 InsuranceManagement $5,094$5,094
IX-24 Other expenses (24a–d)Programs $1,825 · Management $6,270$8,095
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $907,165 · Management $45,871 · Fundraising $0$953,036
Part X · Balance sheet $0 assets, 7 lines filed
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $555,276$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $220,042$0
X-32 Total net assets or fund balancesStart of year $335,234$0
X-33 Total liabilities and net assetsStart of year $555,276$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$617,802
XI-2 Total expenses$953,036
XI-3 Revenue less expenses−$335,234
XI-4 Net assets at start of year$335,234
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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