Civic Intelligence

Orange County Buddhist Church Endowment Fund

EIN 33-0941142 • 501(c)3 • Anaheim, CA

Profile

Organization is a california corporation operating solely as a religious organization

909 South Dale StreetAnaheim, CA 92804

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-69%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

9.5%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

305%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,446,490

Up $126,046 (+9.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,446,490

Up $126,046 (+9.5%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin5th percentile

Revenue

Up

$53,049

Up $39,948 (+305%) from 2023

Expenses

Up

$89,538

Up $24,061 (+37%) from 2023

Net Income

Up

-$36,489

Up $15,887 (+30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $1,868,223Liabilities 2013: $0Net Assets 2013: $1,868,2232013Assets 2014: $1,355,931Liabilities 2014: $0Net Assets 2014: $1,355,9312014Assets 2015: $1,315,141Liabilities 2015: $0Net Assets 2015: $1,315,1412015Assets 2017: $1,225,961Liabilities 2017: $0Net Assets 2017: $1,225,9612017Assets 2018: $1,090,732Liabilities 2018: $0Net Assets 2018: $1,090,7322018Assets 2019: $1,234,458Liabilities 2019: $0Net Assets 2019: $1,234,4582019Assets 2020: $1,328,882Liabilities 2020: $0Net Assets 2020: $1,328,8822020Assets 2021: $1,457,161Liabilities 2021: $0Net Assets 2021: $1,457,1612021Assets 2022: $1,191,113Liabilities 2022: $0Net Assets 2022: $1,191,1132022Assets 2023: $1,320,444Liabilities 2023: $0Net Assets 2023: $1,320,4442023Assets 2024: $1,446,490Liabilities 2024: $0Net Assets 2024: $1,446,4902024

Highlighted filing

2024

Assets$1,446,490
Liabilities$0
Net Assets$1,446,490
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2013: $1,181,123Expenses 2013: $34,571Net Income 2013: $1,146,5522013Revenue 2014: $128,552Expenses 2014: $640,844Net Income 2014: -$512,2922014Revenue 2015: $30,470Expenses 2015: $32,249Net Income 2015: -$1,7792015Revenue 2017: $53,149Expenses 2017: $269,619Net Income 2017: -$216,4702017Revenue 2018: $134,331Expenses 2018: $178,439Net Income 2018: -$44,1082018Revenue 2019: $264,847Expenses 2019: $259,658Net Income 2019: $5,1892019Revenue 2020: $81,777Expenses 2020: $158,367Net Income 2020: -$76,5902020Revenue 2021: $14,565Expenses 2021: $54,951Net Income 2021: -$40,3862021Revenue 2022: $13,239Expenses 2022: $456Net Income 2022: $12,7832022Revenue 2023: $13,101Expenses 2023: $65,477Net Income 2023: -$52,3762023Revenue 2024: $53,049Expenses 2024: $89,538Net Income 2024: -$36,4892024

Highlighted filing

2024

Revenue$53,049
Expenses$89,538
Net Income-$36,489
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,446,490
Liabilities
$0
Net assets
$1,446,490
Revenue
$53,049
Expenses
$89,538
Net income
-$36,489
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.00$1.45$0.05$0.09$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.01$0.07$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.01$0.00$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.01$0.05$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.08$0.16$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.26$0.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.13$0.18$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.05$0.27$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.03$0.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.13$0.64$0.51
2013Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.18$0.03$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 31, 2025
Return Version
2024v5.0
Gross Receipts
$53,049
Mission and Program Overview

Mission

Purpose of the organization is to manage investment assets and raise funds for the orange county buddhist church corporation.

Organization is a california corporation operating solely as a religious organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,320,444$1,446,490▲ $126,046
Investments in Publicly Traded Securities$1,270,198$1,347,733▲ $77,535
Savings and Temporary Cash Investments$50,147$98,658▲ $48,511
Cash and Non-Interest-Bearing Accounts$99$99→ $0
Total Assets$1,320,444$1,446,490▲ $126,046
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,320,444$1,446,490▲ $126,046
Total Liabilities and Net Assets / Fund Balance$1,320,444$1,446,490▲ $126,046
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Howard NakagiriChairperson
Aaron NagayamaDirector
Betty Ann NagamiDirector
Bobby NishiDirector
Calvin TogashiDirector
Doug IwanagaDirector
Gilbert NishimuraDirector
Glen MoritaDirector
Jo Ann TaniokaDirector
Richard UyenoDirector
Robert TomookaDirector
Rumiko a NakataniDirector
Tom CraneDirector
Lynn ChangDirector/tre
Lisa OsakoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$33,238
Program Service Revenue
$18,665
Investment Income
$1,146
Other Revenue
$0
All Other Contributions
$33,238
Change in Net Assets
$-36,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$88,400
Other Expenses$1,138
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$88,400--$88,400
Fees for Services Other$1,138--$1,138
Total Functional Expenses$89,538$0$0$89,538
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Orange County Buddhist ChurchAnaheim, CA-Religious Activities$88,400
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
Backup withholding compliance
No
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Orange County Buddhist Church
EIN
33-0941142
Phone
7148279590
Address
909 SOUTH DALE STREET, ANAHEIM, CA 92804

Signing Officer

Name
Howard Nakagiri
Title
Chairperson
Phone
7148279590
Signed
2025-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Nakagiri
Formed
2001
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Toshiki Hara Ea
Address
10 CAMPANERO E, IRVINE, CA 92620
Preparer
Toshiki Hara Ea
Phone
7148789189
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Fund rasing/donation for religious purpose”

Form 990, Part XI, Line 9

“Transfer from bca ef to schwab account 93,000 transfer from schwab account to bca ef -8,000 total 85,000”

Raw XML Appendix365 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NO DIRECT INVOLVEMENT OF THE INVESTMENT STRATEGY. SOME DIRECTORS WHO PARTICIPATE IN INVESTMENT DECISION MAKING IN THE INVESTMENT COMMITTEE ARE ALSO DIRECTORS OF THE SUPPORTED ORGANIZATION. PLEASE SEE THE FOLLOWING ANALYSIS OF THE ORGANIZATION AS TO TYPE OF SUPPORTING ORGANIZATION. MAY 31, 2019 TO: MR. HOWARD NAKAGIRI CHAIRPERSON ORANGE COUNTY ENDOWMENT FUND 909 S. DALE AVE. ANAHEIM, CA 92804 FROM: TOSHIKI HARA, EA 10 CAMPANERO EAST IRVINE, CA 92620 MEMORANDUM RE: CLASSIFICATION OF TYPE OF SUPPORTING ORGANIZATION UNDER 509(A)(3) ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND EMPLOYMENT IDENTIFICATION NUMBER: 33-0941142 FACTS ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND("OCBCEF") HAS BEEN A NON- PROFIT ORGANIZATION, WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 509 (A) (3). IRS HAS DETERMINED THE NON-PROFIT TAX EXEMPTION BASED UPON THEIR DETERMINATION LETTER. (DETERMINATION LETTER NUMBER: 17053074037041 DATED JULY 11, 2001) IN THE DETERMINATION LETTER, INTERNAL REVENUE SERVICE WAS ABSENT AS TO THE DETERMINATION OF THE TYPE OF THE SUPPORTING ORGANIZATION. AND OCBCEF NOW REQUEST THE DETERMINATION OF A TYPE OF THE SUPPORTING ORGANIZATION. ANALYSIS OCBCEF'S QUALIFICATION FOR THE SUPPORTING ORGANIZATION WE ASSUME OCBCEF'S OPERATION HAS BEEN AND WILL BE AS STARTED IN ITS APPLICATION FOR RECOGNITION OF EXEMPTION. ITS STATUS UNDER SECTION 501 (C) (A) AND 509(A) (3) REMAINS UNCHANGED. THEREFORE, WE ASSUME THAT OCBCEF IS NOT PRIVATE FOUNDATION, BUT A SUPPORTING ORGANIZATION DESCRIBED IN THE INTERNAL REVENUE CODE 509(A) (3). ALL SUPPORTING ORGANIZATIONS MUST PASS AN ORGANIZATIONAL TEST, AN OPERATIONAL TEST, A CONTROL TEST AND A RELATIONSHIP TEST. SUPPORTING ORGANIZATIONS ARE CLASSIFIED AS TYPE I, TYPE II OR TYPE III SUPPORTING ORGANIZATIONS BASED ON HOW THEY SATISFY THE RELATIONSHIP TEST. ALTHOUGH OCBCEF IS THE SUPPORTING ORGANIZATION DESCRIBED IN SECTION 509(A) (3), WE BRIEFLY TEST TO SEE IT PASSES THE TESTS DEFINED IN THE CODE. ORGANIZATIONAL TEST THE FOLLOWING ELEMENTS MUST BE MET. 1.A SUPPORTING ORGANIZATION MUST BE ORGANIZED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ONE OR MORE SPECIFIED 509 (A) (3). 2.THE ORGANIZATION'S ARTICLES MUST STATE THE SPECIFIED PUBLICLY SUPPORTED ORGANIZATION(S) ON WHOSE BEHALF THE SUPPORTING ORGANIZATION IS TO BE OPERATED. THE ARTICLES OF A TYPE I OR II SUPPORTING ORGANIZATION MAY DESIGNATE ITS SUPPORTED ORGANIZATION(S) BY CLASS OR PURPOSE. THE ARTICLES OF A TYPE III SUPPORTING ORGANIZATION MAY NOT. 3. SUBJECT TO CERTAIN REQUIREMENTS, A TYPE I OR II SUPPORTING ORGANIZATION MAY SUPPORT AN ORGANIZATION NOT ORGANIZED IN THE UNITED STATES. A TYPE III SUPPORTING ORGANIZATION MAY NOT. 4. THE ORGANIZATION'S ARTICLES MUST NOT EXPRESSLY EMPOWER THE ORGANIZATION TO ENGAGE IN ACTIVITIES NOT IN FURTHERANCE OF THESE PURPOSES OR TO OPERATE TO SUPPORT OR BENEFIT ANY ORGANIZATION OTHER THAN ITS SPECIFIED SUPPORTED ORGANIZATION(S). IN IV. TRUST FUNDS, ARTICLES OF INCORPORATION FILED BY OCBCEF STATES ,"THE CORPORATION MAY ESTABLISH ONE OR MORE TRUST AND/OR INVESTMENT FUNDS FOR THE PURPOSE OF FACILITATION INVESTMENTS AND ORGANIZATION , ENTITY, OR CORPORATION HOLDING FUNDS OR PROPERTY FOR THE BENEFIT OF SAID CHURCH." THIS STATEMENT MEETS THE ELEMENT 1. IN VI. INTENT, ARTICLES OF INCORPORATION FILED BY OCBCEF STATES," THE INTENT OF THE CORPORATION IS TO ENCOURAGE, MANAGE AND ADMINISTER GIFTS OF LONG-TERM INVESTMENTS IN ACCORDANCE WITH THE POLICIES AND PRINCIPLES OF THE ORANGE COUNTY BUDDHIST CHURCH AND ITS BOARD OF DIRECTORS." THIS STATEMEN T MEETS THE ELEMENT 2. SINCE THE SUPPORTED ORGANIZATION IS THE ORANGE COUNTY BUDDHIST CHURCH IN ANAHEIM CALIFORNIA, U.S.A., THIS SATISFIES THE ELEMENT 3. IN VIII. LIMITATION ON CORPORATE ACTIVITIES , ARTICLES OF INCORPORATION FILED BY OCBCEF, STATES," NO SUBSTANTIAL PART OF THE ACTIVITIES OF THIS CORPORATION SHALL CONSIST OF THE CARRYING ON OF PROPAGANDA , OR
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ANY FUNDING DISTRIBUTED IS FOR A SOLE PURPOSE OF CHURCHES RELIGIOUS ACTIVITIES SUCH AS PROVIDING AND MAINTAINING A PLACE OF WORSHIP AND PROVIDING TEACHINGS OF JUDO SHINSHU BUDDHISM AND PROPAGATION OF SUCH TEACHINGS TO THE MEMBERS AND PROSPECTIVE MEMBERS OF THE CHURCH.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION IS AN AFFILICATED ORGANIZATION OF ORANGE COUNTY BUDDHIST CHURCH AND ITS SOLE PURPOSE IS TO HELP FINANCIAL NEEDS FOR CHURCH'S RELIGIOUS PURPOSE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2B
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RELIGIOUS ACTIVITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ORANGE COUNTY BUDDHIST CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0330220817
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0909 S DALE AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ANAHEIM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUND RASING/DONATION FOR RELIGIOUS PURPOSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER FROM BCA EF TO SCHWAB ACCOUNT 93,000 TRANSFER FROM SCHWAB ACCOUNT TO BCA EF -8,000 TOTAL 85,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalRevenueGrp/ExclusionAmt018665
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt053049
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01320444
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/USAddress/AddressLine1Txt0909 SOUTH DALE AVE
IRS990/USAddress/CityNm0ANAHEIM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD NAKAGIRI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum07148279590
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORANGE COUNTY BUDDHIST CHURCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENDOWMENT FUND
ReturnHeader/Filer/BusinessNameControlTxt0ORAN
ReturnHeader/Filer/EIN0330941142
ReturnHeader/Filer/PhoneNum07148279590
ReturnHeader/Filer/USAddress/AddressLine1Txt0909 SOUTH DALE STREET
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092804
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0743238568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOSHIKI HARA EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 CAMPANERO E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092620
ReturnHeader/PreparerPersonGrp/PhoneNum07148789189
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TOSHIKI HARA EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-02T19:03:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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