Civic Intelligence

Luis & Linda Nieves Family Foundation

990 • Fiscal year 2017 • EIN 20-2054708

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

4th percentile

0.00x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

4th percentile

0.00x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$457,300

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

95th percentile

59%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

99th percentile

1256%

Faster revenue growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,063,257

Up $3,716,280 (+59%) from 2016

Net Assets

Up

$10,063,257

Up $3,716,280 (+59%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$3,385,112

Up $3,135,532 (+1256%) from 2016

Expenses

Up

$320,652

Up $19,464 (+6.5%) from 2016

Net Income

Up

$3,064,460

Up $3,116,068 (+6038%) from 2016

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

2017

Assets$10,063,257
Liabilities$0
Net Assets$10,063,257

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

2017

Revenue$3,385,112
Expenses$320,652
Net Income$3,064,460
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$4,449,952
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$6,346,977$10,063,257▲ $3,716,280
Investments in Publicly Traded Securities$4,781,500$8,177,219▲ $3,395,719
Investments Other Securities$1,292,154$1,544,350▲ $252,196
Savings and Temporary Cash Investments$269,321$314,210▲ $44,889
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts-$-1-
Total Assets$6,346,977$10,063,257▲ $3,716,280
Other Assets Total$4,002$27,479▲ $23,477
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,346,977$10,063,257▲ $3,716,280
Total Liabilities and Net Assets / Fund Balance$6,346,977$10,063,257▲ $3,716,280

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,544,350--
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
$3,008,256
Program Service Revenue
$0
Investment Income
$359,790
Other Revenue
$17,066
All Other Contributions
$3,008,256
Change in Net Assets
$3,064,460

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,383,289
Revenue Not Reported on Financial Statements
$1,823
Revenue Not Reported on Form 990
$657,715
Other Revenue Adjustments
$1,823
Total Revenue per Audited Statements
$4,041,004
Total Revenue per Form 990
$3,385,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$220,000
Other Expenses$100,652
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$220,000--$220,000
Fees for Service Investment Mgmnt Fees-$74,725-$74,725
Fees for Services Accounting-$8,256-$8,256
Fees for Services Other-$6,496-$6,496
Other Expenses-$723-$723
Total Functional Expenses$220,000$100,652$0$320,652

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$320,652
Total Expenses per Audited Statements$237,639
Expenses per Audited Statements$231,776
Expenses Not Reported on Financial Statements$88,876
Expenses Not Reported on Form 990$5,863
Other Expense Adjustments$1,792
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$220,000
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
Audit committee
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 11B

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 Contact Addresses for Officers, Directors, Etc

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
2018-11-14
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 2,370. Py non dividend distribution applied -2,399.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Non dividend distributions 29. Amortization stock premium 1,069. Miscellaneous 723. Rounding 2.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Other investment fees 5,863.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Amortized bond premiums 1,069. Miscellaneous expenses 723.

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IRS990/ProgSrvcAccomActy2Grp/Desc0DISTINGUISHED VISITING SCHOLAR/HUMANITARIANS PROGRAM - INITIATED BY THE PRESIDENT, THIS PROGRAM INVITES DISTINGUISHED SCHOLARS AND HUMANITARIANS WHO REPRESENT THE VALUES UPHELD BY MOHANDAS AND KASTURBA GANDHI, LINUS AND EVA HELEN PAULING, AND DAISAKU AND KANEKO IKEDA TO COME TO CAMPUS FOR AN EXTENDED PERIOD OF TIME AND PROVIDE SPECIAL SEMINARS TO THE STUDENTS. THIS YEAR, SUA HELD ITS FOURTH ANNUAL PEACE EVENT ON OCTOBER 2, CELEBRATING THE INTERNATIONAL DAY OF NONVIOLENCE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUA BOOK PROJECT - BUILDING ON THE SUCCESSFUL BOOK PROJECT THE PACIFIC BASIN: AN INTRODUCTION, SUA BEGAN WORK ON A SECOND BOOK PROJECT TO HIGHLIGHT SUA'S UNIQUE CURRICULUM. THE SECOND BOOK WILL FOCUS ON EDUCATION TOWARD GLOBAL CITIZENSHIP AND HIGHLIGHT SUA'S CURRICULUM AS A MODEL FOR OTHERS IN THE EFFORT TO PROMOTE AND INSTITUTE GLOBAL CITIZENSHIP EDUCATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt020000
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt020000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06017
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0220000
IRS990/PYInvestmentIncomeAmt0176295
IRS990/PYOtherExpensesAmt081188
IRS990/PYOtherRevenueAmt067268
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-51608
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0301188
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0249580
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt03064460
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06346977
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt010063257
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0269321
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0314210
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/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0220000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SOKA UNIVERSITY OF AMERICA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0220000
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt05863
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt088876
IRS990ScheduleD/ExpensesSubtotalAmt0231776
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt087084
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0657715
IRS990ScheduleD/OtherExpensesIncludedAmt05863
IRS990ScheduleD/OtherExpensesNotIncludedAmt01792
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01823
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01544350
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INTERNATIONAL MUTUAL FUNDS >5%
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0657715
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01823
IRS990ScheduleD/RevenueSubtotalAmt03383289
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NON DIVIDEND DISTRIBUTIONS 29. AMORTIZATION STOCK PREMIUM 1,069. MISCELLANEOUS 723. ROUNDING 2.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1OTHER INVESTMENT FEES 5,863.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AMORTIZED BOND PREMIUMS 1,069. MISCELLANEOUS EXPENSES 723.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01544350
IRS990ScheduleD/TotalExpensesPerForm990Amt0320652
IRS990ScheduleD/TotalRevenuePerForm990Amt03385112
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04041004
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0237639
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0220000
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/CompensationBasedOnRltdOrgsAmt0410000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1254600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2286840
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/DeferredCompRltdOrgsAmt041000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt125460
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt228684
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt112169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt27388
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/TotalCompensationRltdOrgsAmt0457300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1292229
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2322912
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 2,370. PY NON DIVIDEND DISTRIBUTION APPLIED -2,399.
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 11B
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 CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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

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