Civic Intelligence

The Institute of Buddhist Studies Inc.

990 • Fiscal year 2016 • EIN 94-1700607

Apr 01, 2015 to Mar 31, 2016 • Filed on Feb 10, 2017

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

61st percentile

0.20x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.46x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$157,274

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

41st percentile

-0.8%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-4.7%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,316,857

Down $26,190 (-0.8%) from 2015

Net Assets

Down

$2,661,432

Down $311,290 (-10%) from 2015

Liabilities

Up

$655,425

Up $285,100 (+77%) from 2015

Revenue

Down

$1,419,066

Down $70,112 (-4.7%) from 2015

Expenses

Down

$1,623,410

Down $23,398 (-1.4%) from 2015

Net Income

Down

-$204,344

Down $46,714 (-30%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$3,316,857
Liabilities$655,425
Net Assets$2,661,432

Operations Trend

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

2016

Revenue$1,419,066
Expenses$1,623,410
Net Income-$204,344
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$2,085,631
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 full breadth of the Buddhist tradition with specialized education supporting Pure Land and contemporary Shin Buddhist Studies and advancing Jodo Shinshu Buddhist ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,687,207$2,559,864▼ $127,343
Savings and Temporary Cash Investments$446,018$543,737▲ $97,719
Land, Buildings, and Equipment, Net$182,996$185,973▲ $2,977
Accounts Receivable$13,472$17,168▲ $3,696
Prepaid Expenses and Deferred Charges$4,100$4,334▲ $234
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$3,343,047$3,316,857▼ $26,190
Other Assets Total$9,254$5,781▼ $3,473
Liabilities
Accounts Payable and Accrued Expenses$288,591$335,820▲ $47,229
Other Liabilities$600$253,435▲ $252,835
Deferred Revenue$71,880$63,333▼ $8,547
Escrow Account Liability$9,254$2,837▼ $6,417
Total Liabilities$370,325$655,425▲ $285,100
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,579,249$1,616,714▲ $37,465
Temporarily Rstr Net Assets$919,405$838,972▼ $80,433
Unrestricted Net Assets$474,068$205,746▼ $268,322
Total Net Assets Fund Balance$2,972,722$2,661,432▼ $311,290
Total Liabilities and Net Assets / Fund Balance$3,343,047$3,316,857▼ $26,190

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,098$62,896$156,994
Equipment$25,285$68,250$93,535
Land$57,600-$57,600
Other Land Buildings$8,990$31,030$40,020

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$2,458,423$101,085▼ $57,756-$2,356,433
2014$2,307,610$201,336▲ $104,144-$2,458,423
2013$2,032,440$219,408▲ $71,762-$2,307,610
2012$2,036,537$45,069▼ $20,930-$2,032,440
2011$2,010,874$52,001▲ $18,929$12,000$2,036,537
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rev David MatsumotoProvostFT$72,306$84,968$157,274
Dr Richard PayneDeanFT$57,410$87,841$145,251
Linda ShiozakiSecretary/TreasFT$85,702$32,501$118,203
Dr Gordon BermantTrustee-$6,500-$6,500
Revenue and Support

Revenue Composition

Contributions and Grants
$1,051,307
Program Service Revenue
$345,584
Investment Income
$21,752
Other Revenue
$423
All Other Contributions
$256,307
Change in Net Assets
$-204,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,039,441
Other Expenses$492,689
Grants and Similar Amounts Paid$91,280
Total Fundraising Expense$41,620
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,489$145,725$27,085$437,299
Current Officers, Directors, Trustees, and Key Employees$216,643$64,858$5,417$286,918
Other Employee Benefits$184,424$85,537$6,144$276,105
Occupancy$132,087$2,720-$134,807
Grants to Domestic Individuals$91,280--$91,280
Fees for Services Accounting-$59,524-$59,524
All Other Expenses$23,456$15,800-$39,256
Payroll Taxes$26,522$9,960$2,637$39,119
Travel$6,247$23,582$337$30,166
Fees for Service Investment Mgmnt Fees-$24,995-$24,995
Other Expenses$23,584$8,971-$23,584
Depreciation Depletion$12,658--$12,658
Fees for Services Other-$2,988-$2,988
Conferences and Meetings$1,649$937-$2,586
Office Expenses-$550-$550
Total Functional Expenses$1,132,742$449,048$41,620$1,623,410
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
Deferred Revenue$232,835
Deferred Contribution$20,000
Dorm Deposits$600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Form 990, Part VII, Sec A, Column F

Institute of buddhist studies was unable to obtain compensation amounts for certain board of directors who also received compensation from a related organization. A request for this information was made however the related organization would not provide the information due to confidentiality concerns. Accordingly, reasonable estimates were not made.

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 David Matsumoto
Title
Provost
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
37
Volunteers
1

Preparer

Firm
OBFM Accountants 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 student scholarships and to support the library purchases and operation that will benefit the students and scholars of the Institute and to support the facilities/buildings, operations and institutional development.

Raw XML AppendixShowing 400 of 681 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0288591
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0335820
IRS990/AccountsReceivableGrp/BOYAmt013472
IRS990/AccountsReceivableGrp/EOYAmt017168
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide graduate level education in the full breadth of the Buddhist tradition with specialized education supporting Pure Land and contemporary Shin Buddhist Studies and advancing Jodo Shinshu Buddhist ministry.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0256307
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt015800
IRS990/AllOtherExpensesGrp/ProgramServicesAmt023456
IRS990/AllOtherExpensesGrp/TotalAmt039256
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Linda Shiozaki
IRS990/BooksInCareOfDetail/PhoneNum05108091444
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02140 Durant Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Berkeley
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0947041589
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt05417
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt064858
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0216643
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0286918
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0937
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01649
IRS990/ConferencesMeetingsGrp/TotalAmt02586
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01051307
IRS990/CYGrantsAndSimilarPaidAmt091280
IRS990/CYInvestmentIncomeAmt021752
IRS990/CYOtherExpensesAmt0492689
IRS990/CYOtherRevenueAmt0423
IRS990/CYProgramServiceRevenueAmt0345584
IRS990/CYRevenuesLessExpensesAmt0-204344
IRS990/CYSalariesCompEmpBnftPaidAmt01039441
IRS990/CYTotalExpensesAmt01623410
IRS990/CYTotalFundraisingExpenseAmt041620
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01419066
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt071880
IRS990/DeferredRevenueGrp/EOYAmt063333
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012658
IRS990/DepreciationDepletionGrp/TotalAmt012658
IRS990/Desc0TO PROVIDE GRADUATE LEVEL DEGREE PROGRAMS IN BUDDHIST STUDIES. CULMINATES WITH MASTER OF ART, MASTER OF BUDDHIST STUDIES OR MASTER OF DIVINITY DEGREES TO PREPARE STUDENTS FOR BUDDHIST MINISTRY OR CHAPLAINCY. RANGE OF CERTIFICATE PROGRAMS ARE OFFERED AND CAN BE COMPLETED BASED ON STUDENTS AREA OF SPECIALIZATION (BUDDHIST CHAPLAINCY, KYOSHI CERTIFICATE PROGRAM, BUDDHISM AND CONTEMPORARY PSYCHOLOGY, AND THERAVADA BUDDHIST STUDIES). SPONSOR PUBLIC LECTURES, SEMINARS, CONFERENCES AND SYMPOSIA. PUBLISH JOURNALS, TRANSLATE ARTICLES AND LECTURES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt037
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt09254
IRS990/EscrowAccountLiabilityGrp/EOYAmt02837
IRS990/ExpenseAmt0970276
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt059524
IRS990/FeesForServicesAccountingGrp/TotalAmt059524
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02988
IRS990/FeesForServicesOtherGrp/TotalAmt02988
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt024995
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt024995
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1287841
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1332501
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1484968
IRS990/Form990PartVIISectionAGrp/PersonNm0Rev Kodo Umezu
IRS990/Form990PartVIISectionAGrp/PersonNm1Mr Richard Stambul
IRS990/Form990PartVIISectionAGrp/PersonNm2Rev Marvin Harada
IRS990/Form990PartVIISectionAGrp/PersonNm3Rev Jerry Hirano
IRS990/Form990PartVIISectionAGrp/PersonNm4Rev Patricia Usuki
IRS990/Form990PartVIISectionAGrp/PersonNm5Mr Richard Endo
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Leroy Morishita
IRS990/Form990PartVIISectionAGrp/PersonNm7Rev Gregory Gibbs
IRS990/Form990PartVIISectionAGrp/PersonNm8Mr Charles Ozaki
IRS990/Form990PartVIISectionAGrp/PersonNm9Rev Gerald Sakamoto
IRS990/Form990PartVIISectionAGrp/PersonNm10Ms Hoshina Seki
IRS990/Form990PartVIISectionAGrp/PersonNm11Dr Gordon Bermant
IRS990/Form990PartVIISectionAGrp/PersonNm12Dr Richard Payne
IRS990/Form990PartVIISectionAGrp/PersonNm13Linda Shiozaki
IRS990/Form990PartVIISectionAGrp/PersonNm14Rev David Matsumoto
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt116500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1257410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1385702
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1472306
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Dean
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt14Provost
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-65995
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt091280
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt091280
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0600570
IRS990/GrossReceiptsAmt02085631
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt087747
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt087747
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02687207
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02559864
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0162176
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0182996
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0185973
IRS990/LandBldgEquipCostOrOtherBssAmt0348149
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0666565
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide graduate level education in the full breadth of the Buddhist tradition with specialized education supporting Pure Land and contemporary Shin Buddhist Studies and advancing Jodo Shinshu Buddhist ministry.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02972722
IRS990/NetAssetsOrFundBalancesEOYAmt02661432
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-65995
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-65995
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-106946
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02720
IRS990/OccupancyGrp/ProgramServicesAmt0132087
IRS990/OccupancyGrp/TotalAmt0134807
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0550
IRS990/OfficeExpensesGrp/TotalAmt0550
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt09254
IRS990/OtherAssetsTotalGrp/EOYAmt05781
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06144
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt085537
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0184424
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0276105
IRS990/OtherExpensesGrp/Desc0FEES
IRS990/OtherExpensesGrp/Desc1Accreditation
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3PACIFIC WORLD PROGRAM
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02901
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18971
IRS990/OtherExpensesGrp/ProgramServicesAmt069240
IRS990/OtherExpensesGrp/ProgramServicesAmt150000
IRS990/OtherExpensesGrp/ProgramServicesAmt230463
IRS990/OtherExpensesGrp/ProgramServicesAmt323584
IRS990/OtherExpensesGrp/TotalAmt072141
IRS990/OtherExpensesGrp/TotalAmt150000
IRS990/OtherExpensesGrp/TotalAmt239434
IRS990/OtherExpensesGrp/TotalAmt323584
IRS990/OtherLiabilitiesGrp/BOYAmt0600
IRS990/OtherLiabilitiesGrp/EOYAmt0253435
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt027085
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0145725
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0264489
IRS990/OtherSalariesAndWagesGrp/TotalAmt0437299
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02637
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09960
IRS990/PayrollTaxesGrp/ProgramServicesAmt026522
IRS990/PayrollTaxesGrp/TotalAmt039119
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01579249
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01616714
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04334
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Admin Fee - Ryukoku
IRS990/ProgramServiceRevenueGrp/Desc1Dormitory Rent
IRS990/ProgramServiceRevenueGrp/Desc2OTHER
IRS990/ProgramServiceRevenueGrp/Desc3Tuition and Registration
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt147579
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21708
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3265697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt147579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3265697
IRS990/ProgSrvcAccomActy2Grp/Desc0Dormitory-style housing is made available to students, visiting scholars and others.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0162466
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0990483
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt075410
IRS990/PYInvestmentIncomeAmt0167325
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0486188
IRS990/PYOtherRevenueAmt05537
IRS990/PYProgramServiceRevenueAmt0325833
IRS990/PYRevenuesLessExpensesAmt0-157630
IRS990/PYSalariesCompEmpBnftPaidAmt01085210
IRS990/PYTotalExpensesAmt01646808
IRS990/PYTotalRevenueAmt01489178
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-204344
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0795000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0423
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0423
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0446018
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0543737
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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