Civic Intelligence

Luis & Linda Nieves Family Foundation

990 • Fiscal year 2015 • EIN 20-2054708

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 03, 2016

1174 Monticello RoadNapa, CA 94558-2866

(707) 257-9700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

8th percentile

-34%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$403,328

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 168.8% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

14th percentile

-7.3%

Faster asset growth than 14% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$6,222,750

Down $491,531 (-7.3%) from 2014

Net Assets

Down

$6,222,750

Down $491,531 (-7.3%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$238,893

Down $102,221 (-30%) from 2014

Expenses

Up

$320,035

Up $12,228 (+4.0%) from 2014

Net Income

Down

-$81,142

Down $114,449 (-344%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $6,509,140Liabilities 2010: $0Net Assets 2010: $6,509,1402010Assets 2011: $6,036,084Liabilities 2011: $0Net Assets 2011: $6,036,0842011Assets 2012: $6,444,540Liabilities 2012: $0Net Assets 2012: $6,444,5402012Assets 2013: $6,730,549Liabilities 2013: $0Net Assets 2013: $6,730,5492013Assets 2014: $6,714,281Liabilities 2014: $0Net Assets 2014: $6,714,2812014Assets 2015: $6,222,750Liabilities 2015: $0Net Assets 2015: $6,222,7502015Assets 2016: $6,346,977Liabilities 2016: $0Net Assets 2016: $6,346,9772016Assets 2017: $10,063,257Liabilities 2017: $0Net Assets 2017: $10,063,2572017Assets 2018: $9,196,480Liabilities 2018: $0Net Assets 2018: $9,196,4802018Assets 2019: $10,546,536Liabilities 2019: $0Net Assets 2019: $10,546,5362019Assets 2020: $11,025,185Liabilities 2020: $0Net Assets 2020: $11,025,1852020Assets 2021: $12,744,284Liabilities 2021: $0Net Assets 2021: $12,744,2842021Assets 2022: $10,285,219Liabilities 2022: $0Net Assets 2022: $10,285,2192022Assets 2023: $11,507,838Liabilities 2023: $0Net Assets 2023: $11,507,8382023Assets 2024: $13,229,472Liabilities 2024: $0Net Assets 2024: $13,229,4722024

Highlighted filing

2015

Assets$6,222,750
Liabilities$0
Net Assets$6,222,750

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $243,9812010Expenses 2011: $290,6152011Expenses 2012: $287,2302012Revenue 2013: $300,392Expenses 2013: $300,048Net Income 2013: $3442013Revenue 2014: $341,114Expenses 2014: $307,807Net Income 2014: $33,3072014Revenue 2015: $238,893Expenses 2015: $320,035Net Income 2015: -$81,1422015Revenue 2016: $249,580Expenses 2016: $301,188Net Income 2016: -$51,6082016Revenue 2017: $3,385,112Expenses 2017: $320,652Net Income 2017: $3,064,4602017Revenue 2018: $626,930Expenses 2018: $330,297Net Income 2018: $296,6332018Revenue 2019: $285,495Expenses 2019: $331,073Net Income 2019: -$45,5782019Revenue 2020: $72,771Expenses 2020: $437,245Net Income 2020: -$364,4742020Revenue 2021: $1,580,669Expenses 2021: $128,141Net Income 2021: $1,452,5282021Revenue 2022: -$269,243Expenses 2022: $120,049Net Income 2022: -$389,2922022Revenue 2023: $314,060Expenses 2023: $468,898Net Income 2023: -$154,8382023Revenue 2024: $1,675,063Expenses 2024: $467,166Net Income 2024: $1,207,8972024

Highlighted filing

2015

Revenue$238,893
Expenses$320,035
Net Income-$81,142
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 3, 2016
Return Version
2015v2.1
Gross Receipts
$3,252,534
Mission and Program Overview

Mission

The corporation is organized and shall be operated exclusively for charitable or educational purposes by conducting or supporting activities for the benefit of soka university of america, a california nonprofit benefit corporation

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,714,281$6,222,750▼ $491,531
Investments in Publicly Traded Securities$6,425,825$6,022,185▼ $403,640
Savings and Temporary Cash Investments$278,883$193,789▼ $85,094
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,714,281$6,222,750▼ $491,531
Other Assets Total$9,573$6,776▼ $2,797
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,714,281$6,222,750▼ $491,531
Total Liabilities and Net Assets / Fund Balance$6,714,281$6,222,750▼ $491,531
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda NievesDonor Director
Luis NievesDonor Director
Archibald AsawaUniversity Director
Daniel Y HabukiUniversity Director
Edward FeaselUniversity Director
Revenue and Support

Revenue Composition

Contributions and Grants
$8,730
Program Service Revenue
$0
Investment Income
$191,992
Other Revenue
$38,171
All Other Contributions
$8,730
Change in Net Assets
$-81,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$225,000
Other Expenses$95,035
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$225,000--$225,000
Fees for Service Investment Mgmnt Fees-$65,317-$65,317
Fees for Services Other-$12,086-$12,086
Fees for Services Accounting-$8,730-$8,730
Other Expenses-$3,561-$3,561
Total Functional Expenses$225,000$95,035$0$320,035
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Soka University of AmericaAliso Viejo, CA501(c)(3)Learning Clusters Studies, Un Study Tour and Distinguished Visiting Scholar Lectures$225,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Luis nieves-donor director and linda nieves-donor director - luis & linda nieves have a family relationship.

Form 990, Part VI, Section A, Line 7A

The corporations shall have 5 directors, who shall be divided into 2 classes, as follows: (1) the university class, which shall consists to 3 directors, all of whom shall be directors or officers of otherwise key employees of the university (hereinafter referred to as the "university directors") and (2) the donor class, which shall consist of 2 directors (hereinafter referred to as the "donor directors"). The university shall appoint the 3 university directors for a term of 2 years and may they serve for consecutive terms without limitation. The initial donor directors shall serve for a 6 year term and shall have the right to jointly designate successor donor director. Upon the death of one of the donors, the surviving donor shall have the exclusive right to designate successor donor directors. Upon the death of both donors, their issue and the donors' trusted advisors shall have the exclusive right to designate successor donor directors.

Form 990, Part VI, Section B, Line 11

The governing body will receive a copy of the tax return by e-mail before the tax return is filed. The board will review the tax return after the return is filed at the next board meeting.

Form 990, Part VI, Section B, Line 15

The organization does not pay compensation. All directors are volunteer. The organization does not have a process for determining compensation. The compensation reported is from the related organization soka university.

Form 990, Part VI, Section C, Line 18

The organization does not maintain an office but will mail, within 2 weeks of receiving the request, a copy of its application for tax exemption and annual information returns to the requester.

Form 990, Part VI, Section C, Line 19

The organization does not maintain an office but will mail, within 2 weeks of receiving the request, a copy of its governing documents.

Form 990, Part VII

Daniel y. Habuki - 1 university drive, aliso viejo, ca 92656. Edward feasel - 1 university drive, aliso viejo, ca 92656. Archibald asawa - 1 university drive, aliso viejo, ca 92656.

Filing and Contact Details

Filer

Filer Name
Luis & Linda Nieves Family Foundation
EIN
20-2054708
Phone
7072579700
Address
1174 MONTICELLO ROAD, NAPA, CA 94558-2866

Signing Officer

Name
Luis a Nieves
Title
Donor Director
Phone
7072579700
Signed
2016-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luis a Nieves
Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Ganze & Company
Address
1500 THIRD STREET SUITE C, NAPA, CA 94559-2866
Preparer
Kathy a Cranston
Phone
7072556540
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Non dividend distributions 3,736.

Raw XML AppendixShowing 400 of 469 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2UNIVERSITY DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0UN STUDY TOUR - THIS BIENNIAL STUDY TOUR HAS HELPED TO DEEPEN STUDENTS' UNDERSTANDING OF THE UNITED NATIONS, ITS FUNCTIONS AND DEVELOP RELATIONSHIPS WITH UN STAFF. THIS EXTREMELY POPULAR PROGRAM HAS BEEN AUGMENTED DUE TO POPULAR DEMAND AND WILL SUPPORT 15-20 STUDENTS AND 2 SUA STAFF TO TRAVEL TO NEW YORK TO MEET WITH SENIOR OFFICIALS OF THE UNITED NATIONS AT THE UN HEADQUARTERS AND RELATED OFFICES.
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06222750
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0278883
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193789
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0953909672
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0225000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SOKA UNIVERSITY OF AMERICA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0225000
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0225000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LEARNING CLUSTERS STUDIES, UN STUDY TOUR AND DISTINGUISHED VISITING SCHOLAR LECTURES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SOKA UNIVERSITY OF AMERICA
IRS990ScheduleI/RecipientTable/RecipientEIN0953909672
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01 UNIVERSITY DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ALISO VIEJO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092656
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE UNIVERSITY REPRESENTATIVES ON THE BOARD OF DIRECTORS PROVIDE PERIODICALLY UPDATES AND REPORTS TO THE FOUNDATION ON THOSE ACTIVITIES SUPPORTED BY THE FOUNDATION. SUCH REPORTS ARE PROVIDED BOTH TELEPHONICALLY DURING QUARTERLY FUND REVIEWS AS WELL AS THE ANNUAL BOARD MEETING.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0360000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1236000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2273500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt036000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt123600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt227350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt07328
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt123952
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt29124
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL Y HABUKI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1EDWARD FEASEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ARCHIBALD ASAWA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0UNIVERSITY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1UNIVERSITY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2UNIVERSITY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0403328
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1283552
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2309974
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT REIMBURSE ANY EXPENSES FOR OFFICERS AND DIRECTORS
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUIS NIEVES-DONOR DIRECTOR AND LINDA NIEVES-DONOR DIRECTOR - LUIS & LINDA NIEVES HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATIONS SHALL HAVE 5 DIRECTORS, WHO SHALL BE DIVIDED INTO 2 CLASSES, AS FOLLOWS: (1) THE UNIVERSITY CLASS, WHICH SHALL CONSISTS TO 3 DIRECTORS, ALL OF WHOM SHALL BE DIRECTORS OR OFFICERS OF OTHERWISE KEY EMPLOYEES OF THE UNIVERSITY (HEREINAFTER REFERRED TO AS THE "UNIVERSITY DIRECTORS") AND (2) THE DONOR CLASS, WHICH SHALL CONSIST OF 2 DIRECTORS (HEREINAFTER REFERRED TO AS THE "DONOR DIRECTORS"). THE UNIVERSITY SHALL APPOINT THE 3 UNIVERSITY DIRECTORS FOR A TERM OF 2 YEARS AND MAY THEY SERVE FOR CONSECUTIVE TERMS WITHOUT LIMITATION. THE INITIAL DONOR DIRECTORS SHALL SERVE FOR A 6 YEAR TERM AND SHALL HAVE THE RIGHT TO JOINTLY DESIGNATE SUCCESSOR DONOR DIRECTOR. UPON THE DEATH OF ONE OF THE DONORS, THE SURVIVING DONOR SHALL HAVE THE EXCLUSIVE RIGHT TO DESIGNATE SUCCESSOR DONOR DIRECTORS. UPON THE DEATH OF BOTH DONORS, THEIR ISSUE AND THE DONORS' TRUSTED ADVISORS SHALL HAVE THE EXCLUSIVE RIGHT TO DESIGNATE SUCCESSOR DONOR DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY WILL RECEIVE A COPY OF THE TAX RETURN BY E-MAIL BEFORE THE TAX RETURN IS FILED. THE BOARD WILL REVIEW THE TAX RETURN AFTER THE RETURN IS FILED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT PAY COMPENSATION. ALL DIRECTORS ARE VOLUNTEER. THE ORGANIZATION DOES NOT HAVE A PROCESS FOR DETERMINING COMPENSATION. THE COMPENSATION REPORTED IS FROM THE RELATED ORGANIZATION SOKA UNIVERSITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAINTAIN AN OFFICE BUT WILL MAIL, WITHIN 2 WEEKS OF RECEIVING THE REQUEST, A COPY OF ITS APPLICATION FOR TAX EXEMPTION AND ANNUAL INFORMATION RETURNS TO THE REQUESTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAINTAIN AN OFFICE BUT WILL MAIL, WITHIN 2 WEEKS OF RECEIVING THE REQUEST, A COPY OF ITS GOVERNING DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DANIEL Y. HABUKI - 1 UNIVERSITY DRIVE, ALISO VIEJO, CA 92656. EDWARD FEASEL - 1 UNIVERSITY DRIVE, ALISO VIEJO, CA 92656. ARCHIBALD ASAWA - 1 UNIVERSITY DRIVE, ALISO VIEJO, CA 92656.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NON DIVIDEND DISTRIBUTIONS 3,736.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SOKA UNIVERSITY OF AMERICA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0953909672
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01 UNIVERSITY DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALISO VIEJO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092656
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0225000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SOKA UNIVERSITY OF AMERICA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06714281
IRS990/TotalAssetsEOYAmt06222750

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.2$0.00$13.2$1.68$0.47$1.21
2023Detailed filing. Detailed filing data is available for this year.$11.5$0.00$11.5$0.31$0.47$0.15
2022Detailed filing. Detailed filing data is available for this year.$10.3$0.00$10.3$0.27$0.12$0.39
2021Detailed filing. Detailed filing data is available for this year.$12.7$0.00$12.7$1.58$0.13$1.45
2020Detailed filing. Detailed filing data is available for this year.$11.0$0.00$11.0$0.07$0.44$0.36
2019Detailed filing. Detailed filing data is available for this year.$10.5$0.00$10.5$0.29$0.33$0.05
2018Detailed filing. Detailed filing data is available for this year.$9.20$0.00$9.20$0.63$0.33$0.30
2017Detailed filing. Detailed filing data is available for this year.$10.1$0.00$10.1$3.39$0.32$3.06
2016Detailed filing. Detailed filing data is available for this year.$6.35$0.00$6.35$0.25$0.30$0.05
2015Detailed filing. Detailed filing data is available for this year.$6.22$0.00$6.22$0.24$0.32$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.71$0.00$6.71$0.34$0.31$0.03
2013Detailed filing. Detailed filing data is available for this year.$6.73$0.00$6.73$0.30$0.30$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.00$6.44$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.00$6.04$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$0.00$6.51$0.24