Kourtis Simmons Foundation
Kourtis Simmons Foundation consistently spends nearly all revenue on programs with no officer compensation.
EIN: 208952713 · Owasso, OK · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $630K |
| Total Expenses | $225K |
| Program Spending | 90% |
| Net Assets | $4K |
| Transparency Score | 85/100 |
Is Kourtis Simmons Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kourtis Simmons Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kourtis Simmons Foundation
Kourtis Simmons Foundation (EIN: 208952713) is a nonprofit organization based in Owasso, OK, classified under NTEE code T22. The organization reported total revenue of $630K and total assets of $19K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kourtis Simmons Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kourtis Simmons Foundation is a small nonprofit that has been operating for 17 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 28.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $227K |
| Total Expenses | $225K |
| Surplus / Deficit | +$2K |
| Total Assets | $4K |
| Total Liabilities | $1 |
| Net Assets | $4K |
| Operating Margin | 1.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 0.2 months |
Financial Health Grade: A
In 2023, Kourtis Simmons Foundation reported a surplus of $2K with revenue exceeding expenses, holds 0.2 months of operating reserves (limited), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Kourtis Simmons Foundation's revenue has grown at a compound annual growth rate (CAGR) of 28.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +72.0% | +70.9% | +151.7% |
| 2022 | -37.1% | -39.4% | +56.0% |
| 2021 | -73.3% | -72.2% | -86.9% |
| 2020 | -24.2% | -26.9% | +102.3% |
| 2019 | +279900.0% | +580389.7% | +954.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kourtis Simmons Foundation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Kourtis Simmons Foundation allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $2K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for maximizing funds directed to its mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Kourtis Simmons Foundation's IRS 990 filings:
- Significant year-over-year revenue volatility, which could impact long-term program stability.
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data limits granular efficiency analysis.
Strengths
The following positive indicators were identified for Kourtis Simmons Foundation:
- Consistent spending of nearly all revenue on expenses, indicating strong program focus (e.g., $227,000 revenue vs. $224,567 expenses in 2023).
- 0% officer compensation across all filings, demonstrating a volunteer-led model and efficient use of funds.
- Minimal liabilities ($1 or $0 reported consistently), indicating sound financial management and no significant debt burden.
- Lean operational structure with very low asset accumulation, suggesting direct application of funds to mission.
Frequently Asked Questions about Kourtis Simmons Foundation
Is Kourtis Simmons Foundation a legitimate charity?
Kourtis Simmons Foundation (EIN: 208952713) is a registered tax-exempt nonprofit based in Oklahoma. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $630K. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Kourtis Simmons Foundation spend its money?
Kourtis Simmons Foundation directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to Kourtis Simmons Foundation tax-deductible?
Kourtis Simmons Foundation is registered as a tax-exempt nonprofit (EIN: 208952713). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Kourtis Simmons Foundation's spending goes to programs?
Kourtis Simmons Foundation directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kourtis Simmons Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Kourtis Simmons Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kourtis Simmons Foundation located?
Kourtis Simmons Foundation is headquartered in Owasso, Oklahoma and files with the IRS under EIN 208952713. It is classified under NTEE code T22.
How many years of IRS 990 filings does Kourtis Simmons Foundation have?
Kourtis Simmons Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $630K in total revenue.
Is Kourtis Simmons Foundation a good charity?
Based on the available financial data, the Kourtis Simmons Foundation appears to be a good charity. It consistently spends nearly all of its revenue on expenses, indicating a strong commitment to its mission, and reports 0% officer compensation, suggesting a volunteer-driven model that maximizes funds for programs.
How has the organization's revenue trended over time?
The organization's revenue has fluctuated significantly over the years, ranging from $0 in 2012 to a peak of $1,036,000 in 2019, and most recently $227,000 in 2023. This indicates variability in funding sources or fundraising success.
What is the Kourtis Simmons Foundation's asset accumulation strategy?
The Kourtis Simmons Foundation does not appear to have an asset accumulation strategy, consistently maintaining very low asset levels (e.g., $4,037 in 2023, $18,734 latest assets) and minimal liabilities. This suggests a focus on immediate program spending rather than building reserves.
Does the organization have any debt?
The organization consistently reports minimal liabilities, often $1 or $0, across its filing history, indicating it operates with virtually no debt.
Filing History
IRS 990 filing history for Kourtis Simmons Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Kourtis Simmons Foundation's revenue has grown by 1891.2%, moving from $11K to $227K. Total assets increased by 288.2% over the same period, from $1K to $4K. Total functional expenses rose by 1835.8%, from $12K to $225K. In its most recent filing year (2023), Kourtis Simmons Foundation reported a surplus of $2K, with revenue exceeding expenses. The organization holds $1 in liabilities against $4K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $4K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $227K | $225K | $4K | $1 | — | View 990 |
| 2022 | $132K | $131K | $2K | $1 | — | View 990 |
| 2021 | $210K | $217K | $1K | $1 | — | View 990 |
| 2020 | $785K | $781K | $8K | $1 | — | — |
| 2019 | $1.0M | $1.1M | $4K | $1 | — | View 990 |
| 2015 | $370 | $184 | $368 | $1 | — | View 990 |
| 2014 | $265 | $265 | $182 | $0 | — | View 990 |
| 2013 | $5K | $6K | $182 | $0 | — | View 990 |
| 2012 | $0 | $218 | $822 | $0 | — | View 990 |
| 2011 | $11K | $12K | $1K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $227K, expenses of $225K, and assets of $4K (revenue +72.0% year-over-year).
- 2022: Revenue of $132K, expenses of $131K, and assets of $2K (revenue -37.1% year-over-year).
- 2021: Revenue of $210K, expenses of $217K, and assets of $1K (revenue -73.3% year-over-year).
- 2020: Revenue of $785K, expenses of $781K, and assets of $8K (revenue -24.2% year-over-year).
- 2019: Revenue of $1.0M, expenses of $1.1M, and assets of $4K (revenue +279900.0% year-over-year).
- 2015: Revenue of $370, expenses of $184, and assets of $368 (revenue +39.6% year-over-year).
- 2014: Revenue of $265, expenses of $265, and assets of $182 (revenue -94.7% year-over-year).
- 2013: Revenue of $5K, expenses of $6K, and assets of $182.
- 2012: Revenue of $0, expenses of $218, and assets of $822 (revenue -100.0% year-over-year).
- 2011: Revenue of $11K, expenses of $12K, and assets of $1K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kourtis Simmons Foundation:
Data Sources and Methodology
This transparency report for Kourtis Simmons Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.