Civic Intelligence

Oya Koko Foundation - Friends of Nikkei Senior Gardens

EIN 46-0582188 • 501(c)3 • Arleta, CA

Pub. 78 Eligible

Profile

To plan, coordinate and implement fund raising activities for the benefit of nikkei senior gardens.

9221 Arleta AvenueArleta, CA 91331

oyakoko.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

7.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$149,889

Up $11,029 (+7.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$149,889

Up $11,029 (+7.9%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin69th percentile

Revenue

Down

$76,474

Down $31,403 (-29%) from 2024

Expenses

Up

$65,445

Up $32,011 (+96%) from 2024

Net Income

Down

$11,029

Down $63,414 (-85%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$600K$400K$200K$0Assets 2013: $501,241Liabilities 2013: $0Net Assets 2013: $501,2412013Assets 2014: $527,874Liabilities 2014: $0Net Assets 2014: $527,8742014Assets 2015: $143,885Liabilities 2015: $1Net Assets 2015: $143,8842015Assets 2016: $24,062Liabilities 2016: $0Net Assets 2016: $24,0622016Assets 2017: $25,854Liabilities 2017: $0Net Assets 2017: $25,8542017Assets 2018: $24,868Liabilities 2018: $0Net Assets 2018: $24,8682018Assets 2019: $42,984Liabilities 2019: $0Net Assets 2019: $42,9842019Assets 2020: $52,608Liabilities 2020: $0Net Assets 2020: $52,6082020Assets 2021: $52,856Liabilities 2021: $0Net Assets 2021: $52,8562021Assets 2022: $53,335Liabilities 2022: $0Net Assets 2022: $53,3352022Assets 2023: $64,417Liabilities 2023: $0Net Assets 2023: $64,4172023Assets 2024: $138,860Liabilities 2024: $0Net Assets 2024: $138,8602024Assets 2025: $149,889Liabilities 2025: $0Net Assets 2025: $149,8892025

Highlighted filing

2025

Assets$149,889
Liabilities$0
Net Assets$149,889
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2013: $146,435Expenses 2013: $65,658Net Income 2013: $80,7772013Revenue 2014: $45,077Expenses 2014: $18,444Net Income 2014: $26,6332014Revenue 2015: $20,693Expenses 2015: $404,683Net Income 2015: -$383,9902015Revenue 2016: $4,767Expenses 2016: $124,589Net Income 2016: -$119,8222016Revenue 2017: $3,056Expenses 2017: $1,264Net Income 2017: $1,7922017Revenue 2018: $1,830Expenses 2018: $2,816Net Income 2018: -$9862018Revenue 2019: $31,104Expenses 2019: $12,988Net Income 2019: $18,1162019Revenue 2020: $11,278Expenses 2020: $1,654Net Income 2020: $9,6242020Revenue 2021: $991Expenses 2021: $743Net Income 2021: $2482021Revenue 2022: $1,264Expenses 2022: $785Net Income 2022: $4792022Revenue 2023: $12,329Expenses 2023: $1,247Net Income 2023: $11,0822023Revenue 2024: $107,877Expenses 2024: $33,434Net Income 2024: $74,4432024Revenue 2025: $76,474Expenses 2025: $65,445Net Income 2025: $11,0292025

Highlighted filing

2025

Revenue$76,474
Expenses$65,445
Net Income$11,029
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$149,889
Liabilities
$0
Net assets
$149,889
Revenue
$76,474
Expenses
$65,445
Net income
$11,029
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.76$0.65$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$1.08$0.33$0.74
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.12$0.01$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.01$0.01$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.01$0.01$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.11$0.02$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.31$0.13$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.02$0.03$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.03$0.01$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.05$1.25$1.20
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.21$4.05$3.84
2014Detailed filing. Detailed filing data is available for this year.$5.28$0.00$5.28$0.45$0.18$0.27
2013Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$1.46$0.66$0.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 22, 2026
Return Version
2025v4.0
Gross Receipts
$98,647
Mission and Program Overview

Mission

To plan, coordinate and implement fund raising activities for the benefit of nikkei senior gardens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$138,860$149,889▲ $11,029
Savings and Temporary Cash Investments$102,216$132,607▲ $30,391
Accounts Receivable$24,421$10,000▼ $14,421
Cash and Non-Interest-Bearing Accounts$12,223$7,282▼ $4,941
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$138,860$149,889▲ $11,029
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$138,860$149,889▲ $11,029
Total Liabilities and Net Assets / Fund Balance$138,860$149,889▲ $11,029
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Ron TakasugiPresident
Karen YokomizoSecretary
Eric NishimotoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,063
Program Service Revenue
$0
Investment Income
$411
Other Revenue
$0
All Other Contributions
$36,543
Change in Net Assets
$11,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,445
Total Fundraising Expense$22,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$41,270$753$22,173$753
All Other Expenses-$449-$449
Total Functional Expenses$41,270$2,002$22,173$65,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,173
Fundraising Gross Income$22,173
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Event$61,692$22,173$11,870$10,303
Total Events$61,692$22,173$22,173$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 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, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Reviewed by the governing body prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Oya Koko Foundation
EIN
46-0582188
Phone
8183657706
Address
9221 ARLETA AVENUE, ARLETA, CA 91331

Signing Officer

Name
Ron Takasugi
Title
President
Phone
8183657706
Signed
2026-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Takasugi
Formed
2012
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Hutchinson and Bloodgood Llp
Address
500 N BRAND BLVD SUITE 800, GLENDALE, CA 91203
Preparer
Mica K Miyamoto CPA
Phone
8186375000
Raw XML Appendix332 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RON TAKASUGI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08183657706
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-22
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-22
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ReturnHeader/ReturnTs02026-03-10T11:08:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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