Kovno Communications INC

Tax-deductible

Berkeley, CA501(c)(3)Since 1997Arts & CultureEIN 94-3260911

Production and distribution of educational film and video

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$53K 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

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
2 of 6
filings with a surplus
Average deficit $34K a year · 5% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 7% of spending
Top officer’s pay lower than 53% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $248K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$82K
143% of total assets
Concern: liabilities are 143% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$736K
-13% vs prior year
Spent
$778K
To programs
96%
Net assets
−$25K
By yearFY2020–FY2025
Revenue
$736K
FY2025▼ -13%
Revenue by fiscal year
FY2020$598K
FY2021$360K
FY2022$605K
FY2023$1.1M
FY2024$842K
FY2025$736K
Expenses
$778K
FY2025▼ -4%
Expenses by fiscal year
FY2020$729K
FY2021$415K
FY2022$635K
FY2023$1.0M
FY2024$810K
FY2025$778K
Net assets
−$25K
FY2025▼ -243%
Net assets by fiscal year
FY2020$49K
FY2021−$5K
FY2022−$35K
FY2023−$15K
FY2024$17K
FY2025−$25K

From the FY2025 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CKovno Communications INC
EINHdr · item D94-3260911
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFSep 1997
Year of formationHdr · item L1997
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CBerkeley, CA
NTEE classificationIRS BMFArts & Culture (A31)
WebsiteHdr · item Jkovnocommunications.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.04
Program services96%$747K
Management & general4%$31K
Total functional expensesLn 25$778K

Finances

Money in and out, what it owns and owes

Spent on programs
96%
of spending reaches programs+0.4% vs prior filing year
Months of spending covered by cash
0.9mo
months of spending covered by cash and easy-to-sell investments▼ -40% vs prior filing year
Surplus or deficit
-6%
as % of revenue, this year▼ -250% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$57K
FY2025▼ -42%
Total assets by fiscal year
FY2020$131K
FY2021$77K
FY2022$47K
FY2023$87K
FY2024$99K
FY2025$57K
Total liabilities
$82K
FY20250%
Total liabilities by fiscal year
FY2020$82K
FY2021$82K
FY2022$82K
FY2023$102K
FY2024$82K
FY2025$82K
Revenue less expensesPt I · Ln 19−$42K
Total assetsPt X · Ln 16$57K
Spent on programsPt IX · col B96%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44

Balance Sheet

Part X · end of year
CashLn 1$19K
Total assetsLn 16$57K
Total liabilitiesLn 26$82K
Total net assetsLn 32−$25K
Months of cash on handcomputed0.3

Statement of Revenue

Part VIII
Contributions & grants$712K · 97%
Other revenue$21K · 3%
Contributions & grants97%$712K
Other revenue3%$21K
Investment income$3K
Total revenueLn 12$736K

Money in detail

Form 990 · FY2025 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $57K · Operating expenses/yr $778K
0.9 months
Where the money goes
Program services
Program services $747K · Total expenses $778K
96%
Management & General
Management & general $31K · Total expenses $778K
4%
Fundraising
Fundraising $0 · Total expenses $778K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $858K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $712K · Total revenue $736K
97%
Government reliance
Government grants $0 · Total revenue $736K
0%
Earned-income share
Program service revenue $0 · Total revenue $736K
0%
Investment reliance
Investment income $3K · Total revenue $736K
+0.4%
Program self-sufficiency
Program service revenue $0 · Total expenses $778K
0%
Growth & trend
Revenue change from last year
This year $736K · Prior year $842K
-13%
Revenue, average yearly change over 5 years
FY2020 $598K · FY2025 $736K
+4%
Net assets change over the year
End of year −$25K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $736K · Expenses $778K
-6%
Debts compared to what it owns
Total liabilities — · Total assets $57K
—
Net assets compared to what it owns
Net assets −$25K · Total assets $57K
-43%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $39K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $57K
67%
People & payroll
Highest Reported Total Compensation
Individual Rick Goldsmith · Reported title President · Highest reported compensation $53K · Total expenses $778K
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $723K · Total expenses $778K
93%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 96%——
Spent on management, % of spending 4%——
Revenue growth -13%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$53,000Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Rick Goldsmith’s $53K as President is at the 47th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rick Goldsmith$53,000$45,000$58,000$56,500$55,000$75,000

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.

See Kovno Communications INC executive salaries →

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Governance & Policies

Part VI
  • 4Voting board membersPt VI · Ln 1a
  • 4Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Creates and shares educational films and videos.

Provided by the organization

This section is blank until Kovno Communications INC claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $746K of program spending, described in the organization's own filed words · FY2025.
01

Oversight of 7 film projects in production and/or distribution, acting as fiscal sponsor.

$633Kprogram expense
02

Production and Distribution of "stripped for Parts

American Journalism on the Brink"

$112Kprogram expense
03

Distribution of 4 films previously produced by Rick Goldsmith

$1Kprogram expense

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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
See all 8 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $736K$778K-13% 990 PDF
FY2024 $842K$810K-21% 990 PDF
FY2023 $1.1M$1.0M+75% 990 PDF
FY2022 $605K$635K+68% 990 PDF
FY2021 $360K$415K-40% 990 PDF
FY2020 $598K$729K 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

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $736,227 across 11 lines filed
Lines not itemized here account for $21,462 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$711,613
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$711,613
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $3,152 · Excluded from tax $0$3,152
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $21,462 · Unrelated business $3,152 · Excluded from tax $0$736,227
Part IX · Statement of functional expenses $777,887 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $24,000 · Management $29,000 · Fundraising $0$53,000
IX-6 Pay of disqualified personsPrograms $670,113 · Management $0 · Fundraising $0$670,113
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $846 · Fundraising $0$846
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $809 · Fundraising $0$809
IX-24 Other expenses (24a–d)Programs $52,999 · Management $120 · Fundraising $0$53,119
IX-25 Total functional expensesPrograms $747,112 · Management $30,775 · Fundraising $0$777,887
Part X · Balance sheet $57,469 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $43,723$18,912
X-11 Publicly traded securitiesStart of year $55,406$38,557
X-16 Total assetsStart of year $99,129$57,469
X-17 Accounts payable and accrued expensesStart of year $82,000$82,000
X-26 Total liabilitiesStart of year $82,000$82,000
X-32 Total net assets or fund balancesStart of year $17,129−$24,531
X-33 Total liabilities and net assetsStart of year $99,129$57,469
Part XI · Reconciliation of net assets −$24,531 net assets at year end
XI-1 Total revenue$736,227
XI-2 Total expenses$777,887
XI-3 Revenue less expenses−$41,660
XI-4 Net assets at start of year$17,129
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$24,531

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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