Civic Intelligence

Kodo Arts Sphere America

EIN 91-2159425 • 501(c)3 • Los Angeles, CA

Pub. 78 Eligible990-N Coverage

Profile

Promoting japanese performing arts

PO Box 662064Los Angeles, CA 90066

kodoarts.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

3rd percentile

-978%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

17th percentile

-59%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-87%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$23,627

Down $34,276 (-59%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$23,627

Down $34,276 (-59%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin3rd percentile

Revenue

Down

$3,505

Down $22,983 (-87%) from 2022

Expenses

Up

$37,781

Up $35,600 (+1632%) from 2022

Net Income

Down

-$34,276

Down $58,583 (-241%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$60K$40K$20K$0Assets 2011: $4,817Liabilities 2011: $02011Assets 2012: $6,387Liabilities 2012: $02012Assets 2013: $2,551Liabilities 2013: $02013Assets 2014: $4,596Net Assets 2014: $4,5962014Assets 2015: $13,559Net Assets 2015: $13,5592015Assets 2016: $14,097Net Assets 2016: $14,0972016Assets 2017: $13,224Net Assets 2017: $13,2242017Assets 2018: $39,915Net Assets 2018: $39,9152018Assets 2019: $29,293Net Assets 2019: $29,2932019Assets 2020: $32,463Net Assets 2020: $32,4632020Assets 2021: $33,596Net Assets 2021: $33,5962021Assets 2022: $57,903Net Assets 2022: $57,9032022Assets 2023: $23,627Net Assets 2023: $23,6272023

Highlighted filing

2023

Assets$23,627
Liabilities-
Net Assets$23,627
Open 2023 Filing

Operations Trend

Revenue Growth8th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $36,948Expenses 2011: $32,364Net Income 2011: $4,5842011Revenue 2012: $111,632Expenses 2012: $110,062Net Income 2012: $1,5702012Revenue 2013: $16,315Expenses 2013: $20,151Net Income 2013: -$3,8362013Revenue 2014: $97,780Expenses 2014: $95,735Net Income 2014: $2,0452014Revenue 2015: $26,569Expenses 2015: $17,606Net Income 2015: $8,9632015Revenue 2016: $53,599Expenses 2016: $53,061Net Income 2016: $5382016Revenue 2017: $23,131Expenses 2017: $23,804Net Income 2017: -$6732017Revenue 2018: $66,557Expenses 2018: $39,795Net Income 2018: $26,7622018Revenue 2019: $19,937Expenses 2019: $30,559Net Income 2019: -$10,6222019Revenue 2020: $10,050Expenses 2020: $6,880Net Income 2020: $3,1702020Revenue 2021: $8,430Expenses 2021: $7,297Net Income 2021: $1,1332021Revenue 2022: $26,488Expenses 2022: $2,181Net Income 2022: $24,3072022Revenue 2023: $3,505Expenses 2023: $37,781Net Income 2023: -$34,2762023

Highlighted filing

2023

Revenue$3,505
Expenses$37,781
Net Income-$34,276
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,627
Liabilities
-
Net assets
$23,627
Revenue
$3,505
Expenses
$37,781
Net income
-$34,276
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.04$0.38$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.26$0.02$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.08$0.07$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.10$0.07$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.20$0.31$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.67$0.40$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.23$0.24$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.54$0.53$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.27$0.18$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.98$0.96$0.02
2013Summary only. Only limited summary data is available for this year.$0.03$0.00$0.16$0.20$0.04
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$1.12$1.10$0.02
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.37$0.32$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$3,505
Mission and Program Overview

Mission

Promoting japanese performing arts

Program Services

DescriptionGrantsExpenses
ESTABLISHED TO ENCOURGE, ENABLE AND SUPPORT PROGRAMS TO STUDY AND UNDERSTAND THE TRADITIONAL AND CONTEMPORARY JAPANESE MUSIC OF THE TAIKO AND RELATED PERFORMING ARTS. ABOUT 950 PARTICIPANTS IN 2023.-$31,544
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PJ HIRABAYASHIPresident-$0--
KEVIN HIGASecretary/Treasurer-$0--
ATSUSHI SUGANODirector-$0--
DONNA H EBATADirectorPT$0--
IRIS SHIRAISHIDirector-$0--
YUI KAMIYADirector-$0--
Filing and Contact Details

Filer

Filer Name
Kodo Arts Sphere America
EIN
91-2159425
In Care Of
% Donna Ebata
Address
PO BOX 662064, LOS ANGELES, CA 90066

Signing Officer

Name
Donna Ebata
Title
Director
Signed
2024-05-13
Discuss with paid preparer
No

Preparer

Firm
Clem Payne Jr
Address
525 Westcliffe Way, Greenville, SC 29611
Preparer
Clem Payne Jr
Phone
6263542834
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 31,544”

Form 990-EZ, Part I, Line 16, Other Expenses

“Conferences, conventions, and meetings 2,000”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 672”

Form 990-EZ, Part I, Line 16, Other Expenses

“Telephone 202”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank service charges 40”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 650”

Form 990-EZ, Part I, Line 16, Other Expenses

“Miscellaneous 50”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office expense 1,943”

Raw XML Appendix157 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DONNA EBATA
IRS990EZ/BooksInCareOfDetail/PhoneNum03104890669
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 662064
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090066
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057903
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023627
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03505
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34276
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0450
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057903
IRS990EZ/Form990TotalAssetsGrp/EOYAmt023627
IRS990EZ/GrossReceiptsAmt03505
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057903
IRS990EZ/NetAssetsOrFundBalancesEOYAmt023627
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057903
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt023627
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PJ HIRABAYASHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEVIN HIGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ATSUSHI SUGANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DONNA H EBATA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4IRIS SHIRAISHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5YUI KAMIYA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt037101
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING JAPANESE PERFORMING ARTS
IRS990EZ/PrintingPublicationsPostageAmt0230
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ESTABLISHED TO ENCOURGE, ENABLE AND SUPPORT PROGRAMS TO STUDY AND UNDERSTAND THE TRADITIONAL AND CONTEMPORARY JAPANESE MUSIC OF THE TAIKO AND RELATED PERFORMING ARTS. ABOUT 950 PARTICIPANTS IN 2023.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt031544
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt037781
IRS990EZ/TotalProgramServiceExpensesAmt031544
IRS990EZ/TotalRevenueAmt03505
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0KODOARTS.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt026488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08330
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt019937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt068310
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt068310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt026488
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08330
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt019937
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt068310
IRS990ScheduleA/TotalSupportAmt068310
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel 31,544
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, conventions, and meetings 2,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 672
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Telephone 202
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank service charges 40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Office expense 1,943
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Donna Ebata
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KODO ARTS SPHERE AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0KODO
ReturnHeader/Filer/EIN0912159425
ReturnHeader/Filer/InCareOfNm0% Donna Ebata
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 662064
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090066
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954302556
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Clem Payne Jr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 Westcliffe Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Greenville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029611
ReturnHeader/PreparerPersonGrp/PhoneNum06263542834
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Clem Payne Jr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-13T08:33:22-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Donna
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Ebata
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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