Koko Ai INC

Tax-deductible

San Francisco, CA501(c)(3)Since 2021Mental HealthEIN 85-3604591Revenue $1.6M in FY2025

On file with the IRSkokocares.org2021 Fillmore Street Unit 204, 94115-2708 · San Francisco, CATax-exempt since Aug 2022Publicly supported charity — 170(b)(1)(A)(vi)

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To make a population-level impact by reaching young people on the digital platforms they use every day, using technology and evidence-based tools to reduce suffering and promote flourishing for millions of people, especially underserved youth.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
Run by 3 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $259K a year · 25% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$430K
to officers and key staff · 26% of spending
Top officer’s pay higher than 92% of similar orgs
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $981K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$103K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 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
$1.6M
+7% vs prior year
Spent
$1.7M
To programs
67%
Net assets
$1.3M
By yearFY2021–FY2025
Revenue
$1.6M
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$421K
FY2022$1.0M
FY2023$703K
FY2024$1.5M
FY2025$1.6M
Expenses
$1.7M
FY2025▲ +102%
Tap a bar for its year
Expenses by fiscal year
FY2021$71K
FY2022$732K
FY2023$626K
FY2024$819K
FY2025$1.7M
Net assets
$1.3M
FY2025▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2021$350K
FY2022$649K
FY2023$744K
FY2024$1.4M
FY2025$1.3M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2022.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $1.1M Management & general 8% · $125K Fundraising 26% · $423K

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; $430K paid to officers and key staff.

Part VII, Section A · reportable compensation
$235,544Pt VII · Sec A
President/Secretary/CEO
$145,093Pt VII · Sec A
Treasurer/CTO
$49,320Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sarah Diane Lee’s $236K as CMO is at the 92nd percentile of top reported officer pay among 1683 $1–10M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Sarah Diane Lee$235,544———
Robert R Morris$145,093$165,000$152,016$137,500
Kareem Kouddous$49,320—$50,000$137,500

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 15aNo

Programs and updates

Connects people in distress with online mental health support using technology.

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Provided by the organization

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3 programs · $1.1M · in their own filed words · FY2025
01

Single Session InterventionsKoko's Single-Session Interventions (SSIs) are brief, structured, evidence-based mental health exercises designed to help individuals manage distress and access immediate support.

$432Kprogram expense
02

Peer to Peer SupportKoko's peer support platform enables users to exchange short, anonymous messages of support, creating a safe and accessible space where young people can both receive encouragement and help others in moments of distress.

$415Kprogram expense
03

Partner Implementation and DeliveryKoko's partner implementation and delivery program expands access to free, evidence-based mental health support by embedding its interventions directly into the digital platforms and online spaces where young people already spend time.

$260Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
FfwdFY2024$302K
Total grants receivedfrom 6 funders$981K
See all 6 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.5M
Investment incomeLn 3$34K
Fees for servicesLn 2g$17K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.1M
Managementcol C$125K
Fundraisingcol D$423K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.4M
LiabilitiesLn 26$103K
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$17K
Investment incomeLn 3$34K
Gains on assetsLn 7−$1K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$307K
SavingsLn 2$835K
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$520
Total assetsLn 16$1.4M
LiabilitiesLn 26$103K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 54
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.1M$1.1M
Land, buildings, equipmentLn 10c$1K$0
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$10K$103K
Net assetsLn 32$1.4M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$222K$109K$14K$98K
Other salaries and wagesLn 7$359K$179K$23K$157K
Pension plan contributionsLn 8$15K$7K$826$8K
Other employee benefitsLn 9$24K$11K$1K$11K
Payroll taxesLn 10$43K$23K$3K$18K
Accounting feesLn 11c$24K$24K
Other fees for servicesLn 11g$590K$440K$46K$104K
Advertising and promotionLn 12$153K$153K$149
Office expensesLn 13$3K$2K$68$182
Information technologyLn 14$120K$107K$5K$8K
TravelLn 17$43K$27K$1K$14K
Conferences, conventions and meetingsLn 19$781$781
Depreciation, depletion and amortizationLn 22$38K$38K
InsuranceLn 23$2K$353$604$543
Other expenses (24a–d)Ln 24$16K$7K$4K$5K
All other expensesLn 24e$3K$1K$2K$71
Total functional expensesLn 25$1.7M$1.1M$125K$423K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.6M$1.7M−$85K$1.3M 990 PDF
FY2024 $1.5M$819K$654K$1.4M 990 PDF
FY2023 $703K$626K$77K$744K 990 PDF
FY2022 $1.0M$732K$299K$649K 990 PDF
FY2021 $421K$71K$350K$350K 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 FY2025 990 (6 parts)
Part I · Summary $1,570,118 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,462,944$1,519,833
I-9 Program service revenuePrior year $10,000$16,667
I-10 Investment incomePrior year $0$33,618
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,472,944$1,570,118
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $186,091$662,603
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $632,739$992,041
I-18 Total expensesPrior year $818,830$1,654,644
I-19 Revenue less expensesPrior year $654,114−$84,526
Part VI · Governance 3 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,570,118 across 6 lines filed
VIII-1f All other contributions, gifts and grants$1,519,833
VIII-1h Total contributions, gifts and grants$1,519,833
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,667$16,667
VIII-3 Investment incomeExcluded from tax $34,698$34,698
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,080−$1,080
VIII-12 Total revenueRelated to mission $16,667 · Unrelated business $0 · Excluded from tax $33,618$1,570,118
Part IX · Statement of functional expenses $1,654,644 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $109,399 · Management $14,057 · Fundraising $98,082$221,538
IX-7 Other salaries and wagesPrograms $178,867 · Management $23,162 · Fundraising $156,507$358,536
IX-8 Pension plan contributionsPrograms $6,788 · Management $826 · Fundraising $7,787$15,401
IX-9 Other employee benefitsPrograms $11,107 · Management $1,337 · Fundraising $11,493$23,937
IX-10 Payroll taxesPrograms $22,725 · Management $2,862 · Fundraising $17,604$43,191
IX-11c Accounting feesManagement $24,247$24,247
IX-11g Other fees for servicesPrograms $440,330 · Management $45,659 · Fundraising $103,772$589,761
IX-12 Advertising and promotionPrograms $153,262 · Fundraising $149$153,411
IX-13 Office expensesPrograms $2,376 · Management $68 · Fundraising $182$2,626
IX-14 Information technologyPrograms $107,041 · Management $4,847 · Fundraising $7,746$119,634
IX-17 TravelPrograms $27,314 · Management $1,214 · Fundraising $14,015$42,543
IX-19 Conferences, conventions and meetingsPrograms $781$781
IX-22 Depreciation, depletion and amortizationPrograms $38,111$38,111
IX-23 InsurancePrograms $353 · Management $604 · Fundraising $543$1,500
IX-24 Other expenses (24a–d)Programs $7,341 · Management $3,932 · Fundraising $4,709$15,982
IX-24e All other expensesPrograms $1,218 · Management $2,156 · Fundraising $71$3,445
IX-25 Total functional expensesPrograms $1,107,013 · Management $124,971 · Fundraising $422,660$1,654,644
Part X · Balance sheet $1,417,330 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,148,291$307,349
X-2 Savings and temporary cash investments$834,698
X-4 Accounts receivable$230,000
X-9 Prepaid expenses and deferred chargesStart of year $5,000$7,610
X-10c Land, buildings and equipment, netStart of year $1,081$0
X-14 Intangible assetsStart of year $54,638$37,153
X-15 Other assetsStart of year $0$520
X-16 Total assetsStart of year $1,409,010$1,417,330
X-19 Deferred revenue$83,333
X-25 Other liabilitiesStart of year $0$19,933
X-26 Total liabilitiesStart of year $10,420$103,266
X-27 Net assets without donor restrictionsStart of year $1,209,303$1,083,896
X-28 Net assets with donor restrictionsStart of year $189,287$230,168
X-32 Total net assets or fund balancesStart of year $1,398,590$1,314,064
X-33 Total liabilities and net assetsStart of year $1,409,010$1,417,330
Part XI · Reconciliation of net assets $1,314,064 net assets at year end
XI-1 Total revenue$1,570,118
XI-2 Total expenses$1,654,644
XI-3 Revenue less expenses−$84,526
XI-4 Net assets at start of year$1,398,590
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,314,064

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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