Civic Intelligence

The Institute of Buddhist Studies Inc.

990 • Fiscal year 2024 • EIN 94-1700607

Apr 01, 2023 to Mar 31, 2024 • Filed on Feb 03, 2025

Organization ProfileWWW.SHIN-IBS.EDU

View Organization Page

2140 Durant AveBerkeley, CA 94704

(510) 809-1444

Siviq Scores

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

Liabilities / Assets

37th percentile

0.05x

Higher debt load relative to assets than 37% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.23x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$226,994

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

57th percentile

7.0%

Faster asset growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-31%

Faster revenue growth than 9% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$9,217,344

Up $602,869 (+7.0%) from 2023

Net Assets

Up

$8,714,169

Up $691,061 (+8.6%) from 2023

Liabilities

Down

$503,175

Down $88,192 (-15%) from 2023

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin17th percentile

Revenue

Down

$2,221,666

Down $1,003,084 (-31%) from 2023

Expenses

Down

$2,501,338

Down $26,395 (-1.0%) from 2023

Net Income

Down

-$279,672

Down $976,689 (-140%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2024

Assets$9,217,344
Liabilities$503,175
Net Assets$8,714,169
Open 2024 Filing

Operations Trend

Revenue Growth9th 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

2024

Revenue$2,221,666
Expenses$2,501,338
Net Income-$279,672
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 3, 2025
Return Version
2023v6.0
Gross Receipts
$3,317,453
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,356,459$7,082,572▲ $726,113
Savings and Temporary Cash Investments$1,402,410$1,376,006▼ $26,404
Cash and Non-Interest-Bearing Accounts$487,335$341,669▼ $145,666
Land, Buildings, and Equipment, Net$172,353$284,531▲ $112,178
Pledges and Grants Receivable$165,208$92,795▼ $72,413
Prepaid Expenses and Deferred Charges$11,159$12,466▲ $1,307
Accounts Receivable$3,225$8,845▲ $5,620
Total Assets$8,614,475$9,217,344▲ $602,869
Other Assets Total$16,326$18,460▲ $2,134
Liabilities
Accounts Payable and Accrued Expenses$464,096$308,239▼ $155,857
Deferred Revenue$109,043$104,200▼ $4,843
Unsecured Notes Loans Payable-$72,276-
Escrow Account Liability$15,953$18,460▲ $2,507
Other Liabilities$2,275$0▼ $2,275
Total Liabilities$591,367$503,175▼ $88,192
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,180,207$7,821,217▲ $641,010
Net Assets Without Donor Restrictions$842,901$892,952▲ $50,051
Total Net Assets Fund Balance$8,023,108$8,714,169▲ $691,061
Total Liabilities and Net Assets / Fund Balance$8,614,475$9,217,344▲ $602,869

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$216,803$85,347$302,150
Equipment$7,143$115,207$122,350
Land$57,600-$57,600
Other Land Buildings$2,985$3,190$6,175

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$5,337,445$260,970▲ $918,747$66,527$6,366,541
2022$5,867,643$170,200▼ $321,883$71,885$5,337,445
2021$6,407,609$249,831▼ $251,112$287,242$5,867,643
2020$4,495,663$249,920▲ $1,790,608$128,582$6,407,609
2019$3,544,280$1,493,284▼ $371,752$170,149$4,495,663
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan PhungInt. Accounting Mgr. (until 12/2023)FT$210,909$16,085$226,994
Linda ShiozakiDirector of Finance (until 12/2023)FT$137,116$47,608$184,724
Dr Scott MitchellDean of Faculty & Student AffairsFT$117,045$29,978$147,023
Paula AraiProfessorFT$112,995$21,373$134,368
David MatsumotoPresidentFT$28,657$84,554$113,211
Nancy LinAssistant ProfessorFT$102,337-$102,337
River CullenDirector of Fin./admin. (started 01/24)FT$47,667$7,704$55,371

Board Members and Trustees

NameTitle
Dr Leroy MorishitaChairman of the Board
Dr Patricia HiramotoTrustee
Mr Charles OzakiTrustee
Mr Richard StambulTrustee
Ms Cheryl IkemiyaTrustee
Ms Peggy OkabayashiTrustee
Rev Candice ShibataTrustee
Rev Dennis ShinsekiTrustee
Rev Jon TurnerTrustee
Rev Katsuya KusunokiTrustee
Rev Kiyonobu KuwaharaTrustee
Rev Marvin HaradaChancellor
Revenue and Support

Revenue Composition

Contributions and Grants
$1,630,260
Program Service Revenue
$446,483
Investment Income
$144,351
Other Revenue
$572
All Other Contributions
$1,630,260
Change in Net Assets
$-279,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,171,387
Revenue Not Reported on Financial Statements
$50,279
Revenue Not Reported on Form 990
$681,053
Total Revenue per Audited Statements
$2,852,440
Total Revenue per Form 990
$2,221,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,694,111
Other Expenses$517,547
Grants and Similar Amounts Paid$289,680
Total Fundraising Expense$118,063
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$597,678$137,384$41,440$776,502
Current Officers, Directors, Trustees, and Key Employees$182,614$335,806$49,842$568,262
Grants to Domestic Individuals$289,680--$289,680
Other Employee Benefits$143,234$101,862$5,178$250,274
Occupancy$71,165$18,586$15,317$105,068
Payroll Taxes$60,838$34,191$4,044$99,073
Fees for Services Accounting-$60,835-$60,835
Fees for Service Investment Mgmnt Fees-$50,279-$50,279
All Other Expenses$23,113$7,549-$30,662
Insurance$16,492$9,645$768$26,905
Fees for Services Other$1,300$25,188-$26,488
Office Expenses$4,229$19,631$1,172$25,032
Other Expenses$20,211$42$52$20,305
Travel$8,164$501$226$8,891
Depreciation Depletion$5,189$681$24$5,894
Fees for Services Legal-$5,197-$5,197
Interest-$2,259-$2,259
Advertising$1,515--$1,515
Total Functional Expenses$1,573,639$809,636$118,063$2,501,338

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,501,338
Expenses per Audited Statements$2,161,379
Total Expenses per Audited Statements$2,161,379
Expenses Not Reported on Financial Statements$339,959
Other Expense Adjustments$289,680
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

“No committee has authority to act on behalf of the governing body. The executive committee does not keep minutes of discussions and decisions regarding confidential matters. All matters requiring fiduciary oversight are referred to the full board for discussion and vote.”

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

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

Form 990, Part VI, Section B, Line 12C

“Board of trustees and officers are required to disclose possible conflicts of interest as it occurs. Additionally, board of trustees and officers are required to sign an annual affirmation. If a potential conflict is brought up, a discussion with the interested person happens, after the discussion, the interested person is excused and the remaining board determines whether a conflict exists. If a conflict is determined to exist, the interested person is not allowed to take part in the conversation regarding the conflicts or in the decisions. The process and decision is contemporaneously documented.”

Form 990, Part VI, Section C, Line 19

“The organization documents are available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Institute of Buddhist Studies
EIN
94-1700607
Phone
5108091444
Address
2140 DURANT AVE, BERKELEY, CA 94704

Signing Officer

Name
Dr Scott Mitchell
Title
President
Phone
5108091444
Signed
2025-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Matsumoto
Formed
1969
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
27
Volunteers
12

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
18500 VON KARMAN AVE 10TH FLOOR, IRVINE, CA 92612
Preparer
Brian Yacker
Phone
9492222999
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization did not change its oversight process or selection process during the tax year.”

Financial Statement Notes

PART IV, LINE 2B:

“The institute acts as an agent on behalf of ryukoku university programs operated in the u.s.”

PART V, LINE 4:

“The purpose of the endowment funds are to provide student scholarships, support library purchases, operations, facilities/buildings, and institutional development to benefit the students and scholars of the institute.”

PART X, LINE 2:

“The institute qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and by california revenue and taxation code section 23701d. Accordingly, no provision has been made for income taxes in the accompanying financial statements. Each year, management considers whether any material tax position the institute has taken are more likely than not to be sustained upon examination by the applicable taxing authority. The board of trustees (the "board") believes that any positions the institute has taken are supported by substantial authority and, hence, do not need to be measured or disclosed in these financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“SCHOLARSHIPS -289,680.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARHIPS 289,680.”

Raw XML AppendixShowing 400 of 635 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0464096
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0308239
IRS990/AccountsReceivableGrp/BOYAmt03225
IRS990/AccountsReceivableGrp/EOYAmt08845
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE GRADUATE LEVEL EDUCATION IN THE FULL BREADTH OF THE BUDDHIST TRADITION.
IRS990/AdvertisingGrp/ProgramServicesAmt01515
IRS990/AdvertisingGrp/TotalAmt01515
IRS990/AllOtherContributionsAmt01630260
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07549
IRS990/AllOtherExpensesGrp/ProgramServicesAmt023113
IRS990/AllOtherExpensesGrp/TotalAmt030662
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RIVER CULLEN
IRS990/BooksInCareOfDetail/PhoneNum05108091445
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02140 DURANT AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERKELEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094704
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0487335
IRS990/CashNonInterestBearingGrp/EOYAmt0341669
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt049842
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0335806
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0182614
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0568262
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01630260
IRS990/CYGrantsAndSimilarPaidAmt0289680
IRS990/CYInvestmentIncomeAmt0144351
IRS990/CYOtherExpensesAmt0517547
IRS990/CYOtherRevenueAmt0572
IRS990/CYProgramServiceRevenueAmt0446483
IRS990/CYRevenuesLessExpensesAmt0-279672
IRS990/CYSalariesCompEmpBnftPaidAmt01694111
IRS990/CYTotalExpensesAmt02501338
IRS990/CYTotalFundraisingExpenseAmt0118063
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02221666
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0109043
IRS990/DeferredRevenueGrp/EOYAmt0104200
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt024
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0681
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05189
IRS990/DepreciationDepletionGrp/TotalAmt05894
IRS990/Desc0TO PROVIDE GRADUATE LEVEL DEGREE PROGRAMS IN BUDDHIST STUDIES CULMINATING WITH MASTER OF ART, MASTER OF BUDDHIST STUDIES OR MASTER OF DIVINITY DEGREES TO PREPARE STUDENTS FOR BUDDHIST MINISTRY OR CHAPLAINCY. A RANGE OF CERTIFICATE PROGRAMS ARE OFFERED AND CAN BE COMPLETED BASED ON THE STUDENT'S AREA OF SPECIALIZATION (BUDDHIST CHAPLAINCY, SHIN BUDDHISM CERTIFICATE, BUDDHISM AND CONTEMPORARY PSYCHOLOGY, AND THERAVADA BUDDHIST STUDIES). SPONSOR PUBLIC LECTURES, SEMINARS, CONFERENCES AND SYMPOSIA, PUBLISH JOURNALS, TRANSLATE ARTICLES, AND LECTURES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt07180207
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt07821217
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt015953
IRS990/EscrowAccountLiabilityGrp/EOYAmt018460
IRS990/ExpenseAmt01479649
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt060835
IRS990/FeesForServicesAccountingGrp/TotalAmt060835
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05197
IRS990/FeesForServicesLegalGrp/TotalAmt05197
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt025188
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01300
IRS990/FeesForServicesOtherGrp/TotalAmt026488
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt050279
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt050279
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt162.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt172.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt182.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt016085
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt147608
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt229978
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt321373
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt484554
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt67704
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN PHUNG
IRS990/Form990PartVIISectionAGrp/PersonNm1LINDA SHIOZAKI
IRS990/Form990PartVIISectionAGrp/PersonNm2DR SCOTT MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm3PAULA ARAI
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID MATSUMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm5NANCY LIN
IRS990/Form990PartVIISectionAGrp/PersonNm6RIVER CULLEN
IRS990/Form990PartVIISectionAGrp/PersonNm7DR LEROY MORISHITA
IRS990/Form990PartVIISectionAGrp/PersonNm8DR PATRICIA HIRAMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm9MS CHERYL IKEMIYA
IRS990/Form990PartVIISectionAGrp/PersonNm10REV KATSUYA KUSUNOKI
IRS990/Form990PartVIISectionAGrp/PersonNm11REV KIYONOBU KUWAHARA
IRS990/Form990PartVIISectionAGrp/PersonNm12MS PEGGY OKABAYASHI
IRS990/Form990PartVIISectionAGrp/PersonNm13MR CHARLES OZAKI
IRS990/Form990PartVIISectionAGrp/PersonNm14REV CANDICE SHIBATA
IRS990/Form990PartVIISectionAGrp/PersonNm15REV DENNIS SHINSEKI
IRS990/Form990PartVIISectionAGrp/PersonNm16MR RICHARD STAMBUL
IRS990/Form990PartVIISectionAGrp/PersonNm17REV JON TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm18REV MARVIN HARADA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0210909
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1137116
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2117045
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3112995
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt428657
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5102337
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt647667
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
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/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0INT. ACCOUNTING MGR. (UNTIL 12/2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF FINANCE (UNTIL 12/2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEAN OF FACULTY & STUDENT AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt3PROFESSOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT PROFESSOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIR. OF FIN./ADMIN. (STARTED 01/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHANCELLOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt030718
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt0289680
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0289680
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0289680
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01126505
IRS990/GrossReceiptsAmt03317453
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt0768
IRS990/InsuranceGrp/ManagementAndGeneralAmt09645
IRS990/InsuranceGrp/ProgramServicesAmt016492
IRS990/InsuranceGrp/TotalAmt026905
IRS990/InterestGrp/ManagementAndGeneralAmt02259
IRS990/InterestGrp/TotalAmt02259
IRS990/InvestmentIncomeGrp/ExclusionAmt0113633
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0113633
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06356459
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07082572
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0203744
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0172353
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0284531
IRS990/LandBldgEquipCostOrOtherBssAmt0488275
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01095787
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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, WHILE ADVANCING JODO SHINSHU BUDDHIST MINISTRY AND BUDDHIST CHAPLAINCY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08023108
IRS990/NetAssetsOrFundBalancesEOYAmt08714169
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt030718
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt030718
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0970733
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0842901
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0892952
IRS990/NoncashContributionsAmt011802
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt015317
IRS990/OccupancyGrp/ManagementAndGeneralAmt018586
IRS990/OccupancyGrp/ProgramServicesAmt071165
IRS990/OccupancyGrp/TotalAmt0105068
IRS990/OfficeExpensesGrp/FundraisingAmt01172
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019631
IRS990/OfficeExpensesGrp/ProgramServicesAmt04229
IRS990/OfficeExpensesGrp/TotalAmt025032
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016326
IRS990/OtherAssetsTotalGrp/EOYAmt018460
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05178
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0101862
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0143234
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0250274
IRS990/OtherExpensesGrp/Desc0AFFILIATION FEES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINT.
IRS990/OtherExpensesGrp/Desc2PACIFIC WORLD PUB.
IRS990/OtherExpensesGrp/Desc3INSTRUCTION EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt052
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt042
IRS990/OtherExpensesGrp/ProgramServicesAmt092775
IRS990/OtherExpensesGrp/ProgramServicesAmt130417
IRS990/OtherExpensesGrp/ProgramServicesAmt225025
IRS990/OtherExpensesGrp/ProgramServicesAmt320211
IRS990/OtherExpensesGrp/TotalAmt092775
IRS990/OtherExpensesGrp/TotalAmt130417
IRS990/OtherExpensesGrp/TotalAmt225025
IRS990/OtherExpensesGrp/TotalAmt320305
IRS990/OtherLiabilitiesGrp/BOYAmt02275
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt041440
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0137384
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0597678
IRS990/OtherSalariesAndWagesGrp/TotalAmt0776502
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04044
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034191
IRS990/PayrollTaxesGrp/ProgramServicesAmt060838
IRS990/PayrollTaxesGrp/TotalAmt099073
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0165208
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt092795
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011159
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012466
IRS990/PrincipalOfficerNm0DAVID MATSUMOTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0GRADUATE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1DORMITORY RENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0444183
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0444183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12300
IRS990/ProgSrvcAccomActy2Grp/Desc0DORMITORY-STYLE HOUSING IS MADE AVAILABLE TO STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt093990
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02561008
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0299738
IRS990/PYInvestmentIncomeAmt078546
IRS990/PYOtherExpensesAmt0539007
IRS990/PYOtherRevenueAmt01756
IRS990/PYProgramServiceRevenueAmt0583440
IRS990/PYRevenuesLessExpensesAmt0697017
IRS990/PYSalariesCompEmpBnftPaidAmt01688988
IRS990/PYTotalExpensesAmt02527733
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03224750
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-279672
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0444183
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0572
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0572
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01402410
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01376006
IRS990ScheduleA/SchoolInd0X
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0216803
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085347

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,217,344
Liabilities
$503,175
Net assets
$8,714,169
Revenue
$2,221,666
Expenses
$2,501,338
Net income
-$279,672
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