Civic Intelligence

The Institute of Buddhist Studies Inc.

990 • Fiscal year 2015 • EIN 94-1700607

Apr 01, 2014 to Mar 31, 2015 • Filed on Jan 29, 2016

Organization Profilewww.shin-ibs.edu
2140 Durant AvenueBerkeley, CA 94704

(510) 809-1444

Siviq Scores

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

Liabilities / Assets

51st percentile

0.11x

Higher debt load relative to assets than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

86th percentile

$169,967

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

47th percentile

2.2%

Faster revenue growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$3,343,047

Down $144,056 (-4.1%) from 2014

Net Assets

Down

$2,972,722

Down $201,529 (-6.3%) from 2014

Liabilities

Up

$370,325

Up $57,473 (+18%) from 2014

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin20th percentile

Revenue

Up

$1,489,178

Up $31,711 (+2.2%) from 2014

Expenses

Up

$1,646,808

Up $167,326 (+11%) from 2014

Net Income

Down

-$157,630

Down $135,615 (-616%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$15M$10M$5.0M$0Assets 2011: $2,939,007Liabilities 2011: $199,214Net Assets 2011: $2,739,7932011Assets 2012: $3,055,796Liabilities 2012: $245,057Net Assets 2012: $2,810,7392012Assets 2013: $3,278,298Liabilities 2013: $258,565Net Assets 2013: $3,019,7332013Assets 2014: $3,487,103Liabilities 2014: $312,852Net Assets 2014: $3,174,2512014Assets 2015: $3,343,047Liabilities 2015: $370,325Net Assets 2015: $2,972,7222015Assets 2016: $3,316,857Liabilities 2016: $655,425Net Assets 2016: $2,661,4322016Assets 2017: $3,420,340Liabilities 2017: $470,316Net Assets 2017: $2,950,0242017Assets 2018: $3,894,696Liabilities 2018: $508,671Net Assets 2018: $3,386,0252018Assets 2019: $5,096,316Liabilities 2019: $567,775Net Assets 2019: $4,528,5412019Assets 2020: $6,317,488Liabilities 2020: $526,639Net Assets 2020: $5,790,8492020Assets 2021: $8,699,495Liabilities 2021: $788,785Net Assets 2021: $7,910,7102021Assets 2022: $8,641,566Liabilities 2022: $881,337Net Assets 2022: $7,760,2292022Assets 2023: $8,614,475Liabilities 2023: $591,367Net Assets 2023: $8,023,1082023Assets 2024: $9,217,344Liabilities 2024: $503,175Net Assets 2024: $8,714,1692024Assets 2025: $10,650,175Liabilities 2025: $442,809Net Assets 2025: $10,207,3662025

Highlighted filing

2015

Assets$3,343,047
Liabilities$370,325
Net Assets$2,972,722
Open 2015 Filing

Operations Trend

Revenue Growth47th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,186,745Expenses 2011: $987,873Net Income 2011: $198,8722011Revenue 2012: $1,187,178Expenses 2012: $1,135,101Net Income 2012: $52,0772012Revenue 2013: $1,400,263Expenses 2013: $1,120,084Net Income 2013: $280,1792013Revenue 2014: $1,457,467Expenses 2014: $1,479,482Net Income 2014: -$22,0152014Revenue 2015: $1,489,178Expenses 2015: $1,646,808Net Income 2015: -$157,6302015Revenue 2016: $1,419,066Expenses 2016: $1,623,410Net Income 2016: -$204,3442016Revenue 2017: $1,554,476Expenses 2017: $1,454,396Net Income 2017: $100,0802017Revenue 2018: $1,943,355Expenses 2018: $1,564,864Net Income 2018: $378,4912018Revenue 2019: $2,907,783Expenses 2019: $1,749,393Net Income 2019: $1,158,3902019Revenue 2020: $3,686,918Expenses 2020: $1,884,128Net Income 2020: $1,802,7902020Revenue 2021: $1,982,611Expenses 2021: $1,958,628Net Income 2021: $23,9832021Revenue 2022: $2,615,573Expenses 2022: $2,476,001Net Income 2022: $139,5722022Revenue 2023: $3,224,750Expenses 2023: $2,527,733Net Income 2023: $697,0172023Revenue 2024: $2,221,666Expenses 2024: $2,501,338Net Income 2024: -$279,6722024Revenue 2025: $3,721,254Expenses 2025: $2,373,677Net Income 2025: $1,347,5772025

Highlighted filing

2015

Revenue$1,489,178
Expenses$1,646,808
Net Income-$157,630
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jan 29, 2016
Return Version
2014v6.0
Gross Receipts
$3,046,964
Mission and Program Overview

Mission

To provide graduate level education in the full breadth of the buddhist tradition with specialized education supporting pure land and contemporary shin buddhist studies, while advancing jodo shinshu buddhist ministry and buddhist chaplaincy.

To provide graduate level education in the entirety of the Buddhist tradition with specialized education supporting Jodo Shinshu Buddhist ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,741,953$2,687,207▼ $54,746
Savings and Temporary Cash Investments$494,037$446,018▼ $48,019
Land, Buildings, and Equipment, Net$165,755$182,996▲ $17,241
Accounts Receivable$53,995$13,472▼ $40,523
Prepaid Expenses and Deferred Charges$7,737$4,100▼ $3,637
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,487,103$3,343,047▼ $144,056
Other Assets Total$23,626$9,254▼ $14,372
Liabilities
Accounts Payable and Accrued Expenses$226,559$288,591▲ $62,032
Deferred Revenue$62,267$71,880▲ $9,613
Escrow Account Liability$23,626$9,254▼ $14,372
Other Liabilities$400$600▲ $200
Total Liabilities$312,852$370,325▲ $57,473
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,476,649$1,579,249▲ $102,600
Temporarily Rstr Net Assets$871,192$919,405▲ $48,213
Unrestricted Net Assets$826,410$474,068▼ $352,342
Total Net Assets Fund Balance$3,174,251$2,972,722▼ $201,529
Total Liabilities and Net Assets / Fund Balance$3,487,103$3,343,047▼ $144,056

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,653$61,447$144,100
Equipment$26,435$64,360$90,795
Land$57,600-$57,600
Other Land Buildings$10,442$23,403$33,845
Leasehold Improvements$5,866$309$6,175

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,819,561$201,335▲ $92,667-$1,978,873
2013$1,544,391$219,408▲ $71,762-$1,819,561
2012$1,549,028$45,069▼ $20,930-$1,544,931
2011$1,523,365$52,001▲ $18,929$12,000$1,549,028
2010$1,261,485$215,973▲ $67,858-$1,523,365
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Richard PayneDeanFT$75,950$94,017$169,967
Linda ShiozakiSecretary/TreasFT$88,126$27,929$116,055
Dr Gordon BermantTrustee-$6,500-$6,500

Board Members and Trustees

NameTitle
Mr Richard EndoChair
Rev Kodo UmezuPresident
Rev Marvin HaradaVice Chair
Dr Leroy MorishitaTrustee
Mr Charles OzakiTrustee
Mr Richard StambulTrustee
Ms Hoshina SekiTrustee
Rev Gerald SakamotoTrustee
Rev Gregory GibbsTrustee
Rev Jerry HiranoTrustee
Rev Patricia UsukiTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$990,483
Program Service Revenue
$325,833
Investment Income
$167,325
Other Revenue
$5,537
All Other Contributions
$262,233
Change in Net Assets
$-157,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,085,210
Other Expenses$486,188
Grants and Similar Amounts Paid$75,410
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$422,876$99,273-$522,149
Other Employee Benefits$277,594$73,805-$351,399
Current Officers, Directors, Trustees, and Key Employees$121,981$50,511-$172,492
Occupancy$125,302$1,593-$126,895
Grants to Domestic Individuals$75,410--$75,410
Fees for Services Accounting-$73,046-$73,046
Travel$3,799$36,236-$40,035
Payroll Taxes$37,802$1,368-$39,170
All Other Expenses$14,117$14,589-$28,706
Fees for Service Investment Mgmnt Fees-$27,848-$27,848
Depreciation Depletion$12,687--$12,687
Other Expenses$10,953$12,241-$10,953
Conferences and Meetings$3,752$4,400-$8,152
Fees for Services Other-$3,506-$3,506
Office Expenses-$478-$478
Total Functional Expenses$1,241,883$404,925$0$1,646,808
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dorm Deposits$600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A draft of the prepared Form 990 is reviewed at the board meeting prior to submission of the form.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“By annual reaffirmation by members of the Board of Trustees done at the January board meeting.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available upon request”

Filing and Contact Details

Filer

Filer Name
Institute of Buddhist Studies
EIN
94-1700607
Phone
5108091444
Address
2140 Durant Avenue, Berkeley, CA 94704

Signing Officer

Name
Dr Richard Payne
Title
Dean
Signed
2016-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Kodo Umezu
Formed
1969
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
35
Volunteers
1

Preparer

Firm
Oto Bailey Fukumoto & Mishima Inc
Address
PO Box 99170, Emeryville, CA 94662-9170
Preparer
Ann A Fukumoto
Phone
5106538160
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The purpose of the endowment is to provide scholarships to students and for library purchases that will benefit the students and scholars of the Institute.”

Part X : FIN48 Footnote

“Management has evaluated the tax positions of the Institute and concluded that the Institute has taken no uncertain tax positions that require adjustment to and/or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 648 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/TitleTxt8Trustee
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IRS990/MissionDesc0To provide graduate level education in the entirety of the Buddhist tradition with specialized education supporting Jodo Shinshu Buddhist ministry.
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IRS990/OccupancyGrp/ProgramServicesAmt0125302
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112241
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0422876
IRS990/OtherSalariesAndWagesGrp/TotalAmt0522149
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IRS990/PartialLiquidationInd0false
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt037802
IRS990/PayrollTaxesGrp/TotalAmt039170
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01579249
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07737
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04100
IRS990/PrincipalOfficerNm0Rev Kodo Umezu
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
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IRS990/ProgramServiceRevenueGrp/Desc2OTHER
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142915
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2933
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,343,047
Liabilities
$370,325
Net assets
$2,972,722
Revenue
$1,489,178
Expenses
$1,646,808
Net income
-$157,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.7$0.44$10.2$3.72$2.37$1.35
2024Detailed filing. Detailed filing data is available for this year.$9.22$0.50$8.71$2.22$2.50$0.28
2023Detailed filing. Detailed filing data is available for this year.$8.61$0.59$8.02$3.22$2.53$0.70
2022Detailed filing. Detailed filing data is available for this year.$8.64$0.88$7.76$2.62$2.48$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.70$0.79$7.91$1.98$1.96$0.02
2020Detailed filing. Detailed filing data is available for this year.$6.32$0.53$5.79$3.69$1.88$1.80
2019Detailed filing. Detailed filing data is available for this year.$5.10$0.57$4.53$2.91$1.75$1.16
2018Detailed filing. Detailed filing data is available for this year.$3.89$0.51$3.39$1.94$1.56$0.38
2017Summary only. Only limited summary data is available for this year.$3.42$0.47$2.95$1.55$1.45$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.32$0.66$2.66$1.42$1.62$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.34$0.37$2.97$1.49$1.65$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.49$0.31$3.17$1.46$1.48$0.02
2013Summary only. Only limited summary data is available for this year.$3.28$0.26$3.02$1.40$1.12$0.28
2012Summary only. Only limited summary data is available for this year.$3.06$0.25$2.81$1.19$1.14$0.05
2011Summary only. Only limited summary data is available for this year.$2.94$0.20$2.74$1.19$0.99$0.20