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Smbk Foundation

Tax-deductible

Santa Ana, CA501(c)(3)ReligionEIN 47-3539204

This corporation is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the Nonprofit Public Benefit Corporation Law for public and charitable purposes. This corporation is organized and operated exclusively for charitable purposes within the meaning of 501 c 3. This corporation 509a 3 of the Internal Revenue Code of 1986 and the Regulations thereunder, as they now exist or as they may hereafter be amended hereafter collectively referred to as the Internal Revenue Code, for following specific purposes a To support, benefit and assist the Sekai Mahikari Bunmei Kyodan U.S.A. which is publicly supported religious organization, as defined in Internal Revenue Code 509a, or programs which support or benefit the Sekai Mahikari Bunmei Kyodan - U.S.A. b To receive from any person, firm, foundation, corporation, or governmental agency, property which will constitute the endowment funds of the Corporation or which by gift, bequest,

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $10K a year · 66% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
356 mo
of spending, in cash
Looks good: 356.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10K
-59% vs prior year
Spent
$12K
To programs
92%
Net assets
$606K
By yearFY2020–FY2025
Revenue
$10K
FY2025▼ -59%
Revenue by fiscal year
FY2020$7K
FY2021$22K
FY2022$16K
FY2023$7K
FY2024$25K
FY2025$10K
Expenses
$12K
FY2025▼ -56%
Expenses by fiscal year
FY2020$32K
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$28K
FY2025$12K
Net assets
$606K
FY2025-0.3%
Net assets by fiscal year
FY2020$456K
FY2021$469K
FY2022$478K
FY2023$473K
FY2024$607K
FY2025$606K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CSmbk Foundation
EINHdr · item D47-3539204
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 2016
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CSanta Ana, CA
NTEE classificationIRS BMFReligion (X11)

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.08
Program services92%$11K
Management & general8%$1K
Total functional expensesLn 25$12K

Finances

Money in and out, what it owns and owes

Net inflow
-15%
revenue over expenses, this year▼ -74% vs prior filing year
Pass-through gifts
0%
of revenue from contributions
Program spending
92%
of expenses reach stated programs▼ -5% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$606K
FY2025-0.3%
Total assets by fiscal year
FY2020$456K
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$607K
FY2025$606K
Total liabilities
$0
FY2025
Total liabilities by fiscal year
FY2020$0
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$0
FY2025$0
Revenue less expensesPt I · Ln 19−$2K
Total assetsPt X · Ln 16$606K
Spent on programsPt IX · col B92%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$358K
Total assetsLn 16$606K
Total liabilitiesLn 26$0
Total net assetsLn 32$606K
Months of cash on handcomputed356.0

Statement of Revenue

Part VIII
Investment income100%$10K
Total revenueLn 12$10K

Money in detail

Form 990 · FY2025 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $358K · Operating expenses/yr $12K
356.0 months
Where the money goes
Program services
Program services $11K · Total expenses $12K
92%
Management & General
Management & general $1K · Total expenses $12K
8%
Fundraising
Fundraising $0 · Total expenses $12K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $10K
0%
Government reliance
Government grants — · Total revenue $10K
—
Earned-income share
Program service revenue $0 · Total revenue $10K
0%
Investment reliance
Investment income $10K · Total revenue $10K
+100%
Program self-sufficiency
Program service revenue $0 · Total expenses $12K
0%
Growth & trend
Revenue change from last year
This year $10K · Prior year $25K
-59%
Net assets change over the year
End of year $606K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $10K · Expenses $12K
-15%
Debts compared to what it owns
Total liabilities — · Total assets $606K
—
Net assets compared to what it owns
Net assets $606K · Total assets $606K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $606K
0%
People & payroll
Highest Reported Total Compensation
Individual Katsutoshi Sekiguchi · Reported title Director · Highest reported compensation $0 · Total expenses $12K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $12K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 92%——
Spent on management, % of spending 8%——
Revenue growth -59%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Kenji Furue
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Smbk Foundation executive salaries →

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Governance & Policies

Part VI
  • 5Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Supports and benefits a publicly supported religious organization.

Provided by the organization

This section is blank until Smbk Foundation claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $11K of program spending, described in the organization's own filed words · FY2025.
01

General Supporting Activities for Sekai Mahikari Bunmei Kyodan

USA, supported organization

$11Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $10K$12K-59% 990 PDF
FY2024 $25K$28K+250% 990 PDF
FY2023 $7K—-55% 990 PDF
FY2022 $16K—-26% 990 PDF
FY2021 $22K—+192% 990 PDF
FY2020 $7K$32K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $10,439 across 7 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeRelated to mission $10,439$10,439
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $10,439$10,439
Part IX · Statement of functional expenses $12,053 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $10,627$10,627
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $1,000$1,000
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $126$126
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $300$300
IX-23 Insurance$0
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $11,053 · Management $1,000 · Fundraising $0$12,053
Part X · Balance sheet $605,811 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $40,709$36,236
X-2 Savings and temporary cash investmentsStart of year $318,172$321,331
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $136,544$136,244
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $112,000$112,000
X-16 Total assetsStart of year $607,425$605,811
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $607,425$605,811
X-32 Total net assets or fund balancesStart of year $607,425$605,811
X-33 Total liabilities and net assetsStart of year $607,425$605,811
Part XI · Reconciliation of net assets $605,811 net assets at year end
XI-1 Total revenue$10,439
XI-2 Total expenses$12,053
XI-3 Revenue less expenses−$1,614
XI-4 Net assets at start of year$607,425
XI-10 Net assets at end of year$605,811

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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