Well, there is a difference between kernel and OS. Kernel as described above is the heart of OS which manages the core features of an OS while if some useful applications and utilities are added over the kernel, then the complete package becomes an OS. So, it can easily be said that an operating system consists of a kernel space and a user space.
So, we can say that Linux is a kernel as it does not include applications like file-system utilities, windowing systems and graphical desktops, system administrator commands, text editors, compilers etc. So, various companies add these kind of applications over linux kernel and provide their operating system like ubuntu, suse, centOS, redHat etc.