Koko Ai INC FY2023 filing

Tax-deductible

San Francisco, CA501(c)(3)Since 2021Mental HealthEIN 85-3604591Revenue $703K in FY2023

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.
79¢ of each $1 spent went to programs.
$202K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$202K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.6 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
$4K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$703K
-32% vs prior year
Spent
$626K
To programs
79%
Net assets
$744K
By yearFY2021–FY2025
Revenue
$703K
FY2023▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2021$421K
FY2022$1.0M
FY2023$703K
FY2024$1.5M
FY2025$1.6M
Expenses
$626K
FY2023▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2021$71K
FY2022$732K
FY2023$626K
FY2024$819K
FY2025$1.7M
Net assets
$744K
FY2023▲ +15%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

79 cents of each dollar spent went to programs.

Program services 79% · $497K Management & general 12% · $73K Fundraising 9% · $56K

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

4 people listed on the 990; $202K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Secretary
$152,016Pt VII · Sec A
Treasurer, Director
$50,000Pt 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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1 program · $497K · in their own filed words · FY2023
01

Koko Services

We have developed several chatbot interfaces to interact with users, provide mental health interventions,and connect them with additional support resources, as appropriate. Our chatbots utilize artificial intelligence and text-based detection algorithms to identify individuals in distress and match them with interventions and resources…

$497Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$703K
Ln 12
Gifts and grantsLn 1h$600K
Fees for servicesLn 2g$103K
Money outPt IX
$626K
Ln 25
Programscol B$497K
Managementcol C$73K
Fundraisingcol D$56K
Owns and owesPt X
$744K
net assets · Ln 32
Cash and savingsLn 1–2$605K
Total assetsLn 16$748K
LiabilitiesLn 26$4K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$600K
Fees for servicesLn 2g$103K
Total revenueLn 12$703K
Assets in detailPt X, end of year
CashLn 1$605K
Cash and savings togetherLn 1–2$605K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$748K
LiabilitiesLn 26$4K
Net assetsLn 32$744K
OperationsPt I, VI
EmployeesI 54
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$370K$605K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$668K$748K
LiabilitiesLn 26$19K$4K
Net assetsLn 32$649K$744K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$202K$121K$43K$38K
Pension plan contributionsLn 8$1K$984$141$281
Payroll taxesLn 10$15K$11K$3K$2K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$171K$149K$13K$8K
Advertising and promotionLn 12$10K$9K$978
Office expensesLn 13$790$565$87$138
Information technologyLn 14$527$458$69
TravelLn 17$7K$5K$537$1K
Conferences, conventions and meetingsLn 19$205$205
Depreciation, depletion and amortizationLn 22$589$589
InsuranceLn 23$535$535
Other expenses (24a–d)Ln 24$211K$200K$5K$5K
All other expensesLn 24e$170$121$49
Total functional expensesLn 25$626K$497K$73K$56K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.7M−$85K$1.3M 990 PDF
FY2024 $1.5M$819K$654K$1.4M 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $702,981 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $979,354$599,981
I-9 Program service revenuePrior year $51,500$103,000
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,030,854$702,981
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 $343,328$218,847
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $388,890$407,132
I-18 Total expensesPrior year $732,218$625,979
I-19 Revenue less expensesPrior year $298,636$77,002
Part VI · Governance 2 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $702,981 across 4 lines filed
VIII-1f All other contributions, gifts and grants$599,981
VIII-1h Total contributions, gifts and grants$599,981
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $103,000$103,000
VIII-12 Total revenueRelated to mission $103,000 · Unrelated business $0 · Excluded from tax $0$702,981
Part IX · Statement of functional expenses $625,979 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $121,008 · Management $43,004 · Fundraising $38,004$202,016
IX-8 Pension plan contributionsPrograms $984 · Management $141 · Fundraising $281$1,406
IX-10 Payroll taxesPrograms $10,798 · Management $2,699 · Fundraising $1,928$15,425
IX-11b Legal feesManagement $1,740$1,740
IX-11c Accounting feesManagement $4,778$4,778
IX-11g Other fees for servicesPrograms $149,203 · Management $13,222 · Fundraising $8,316$170,741
IX-12 Advertising and promotionPrograms $8,647 · Fundraising $978$9,625
IX-13 Office expensesPrograms $565 · Management $87 · Fundraising $138$790
IX-14 Information technologyPrograms $458 · Management $69$527
IX-17 TravelPrograms $4,644 · Management $537 · Fundraising $1,408$6,589
IX-19 Conferences, conventions and meetingsPrograms $205$205
IX-22 Depreciation, depletion and amortizationManagement $589$589
IX-23 InsuranceManagement $535$535
IX-24 Other expenses (24a–d)Programs $200,226 · Management $5,315 · Fundraising $5,302$210,843
IX-24e All other expensesPrograms $121 · Management $49$170
IX-25 Total functional expensesPrograms $496,859 · Management $72,765 · Fundraising $56,355$625,979
Part X · Balance sheet $748,160 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $369,706$605,382
X-4 Accounts receivableStart of year $3,000$40,000
X-9 Prepaid expenses and deferred chargesStart of year $0$5,000
X-10c Land, buildings and equipment, netStart of year $2,259$1,670
X-14 Intangible assetsStart of year $293,064$96,108
X-16 Total assetsStart of year $668,029$748,160
X-17 Accounts payable and accrued expensesStart of year $18,993$3,684
X-26 Total liabilitiesStart of year $18,993$3,684
X-27 Net assets without donor restrictionsStart of year $615,286$739,476
X-28 Net assets with donor restrictionsStart of year $33,750$5,000
X-32 Total net assets or fund balancesStart of year $649,036$744,476
X-33 Total liabilities and net assetsStart of year $668,029$748,160
Part XI · Reconciliation of net assets $744,476 net assets at year end
XI-1 Total revenue$702,981
XI-2 Total expenses$625,979
XI-3 Revenue less expenses$77,002
XI-4 Net assets at start of year$649,036
XI-8 Prior period adjustments$18,438
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$744,476

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

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