Gresham Japanese Garden EIN 84-4017864 Form 990 (PDF) Claim this org

Gresham Japanese Garden

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Gresham Japanese Garden is a nonprofit based in Gresham, OR, formed in 2020. For fiscal year 2025 it reported $204K in revenue, $99K in expenses, and $366K in net assets.Pt I

Founded
2020
Type
Public charity (501(c)(3)) · Nonprofit
Location
Gresham, OR
Website
greshamjapanesegarden.com
Filings
5 on file (2021–2025)
Revenue
$204KFY2025
Expenses
$99K
Net assets
$366K
People
3
Filings
5
Updates
0
More identity details & actions ⌄
EIN  84-4017864 Public charity (501(c)(3)) Gresham, OR Founded 2020
Form 990 (PDF)
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Size
$100K–1M
What they do
a nonprofit
Leadership
James Card · President
Money in and out
$204K revenue, $99K expenses
Bottom line
93% program efficiency
Where the money goes · FY2025
Total revenue
$204K
Pt VIII · Ln 12
Total expenses
$99K
Pt IX · Ln 25
Net assets
$366K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $105K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07 Fundraising $0.00
Program efficiency
93%
of spending reaches programs
Operating runway
17.2mo
months of highly liquid reserves at operating expense rate▼ -26% vs prior filing year
Surplus margin
+51%
revenue over expenses, this year▲ +9% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$204K
FY2025▲ +125%
Total revenue
$204K
Pt VIII · Ln 12
Total expenses
$99K
Pt IX · Ln 25
Net assets
$366K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$105K
Total assetsPt X · Ln 16$366K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

3 program services account for $16K of program spending, described in the organization's own filed words · FY2025.
01

Building cultural awareness of the japanese american legacy in the gresham, or area by maintaining the gresham japanese garden.

$16Kprogram expense
02

Providing educational opportunities and cultural enrichment through the educational resource center and greenhouse with a focus on providing education for special needs students.

Pt IX · col B
03

Laying memorial paving stones along the spur trail for public participation and viewing.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CGresham Japanese Garden
EINHdr · item D84-4017864
Principal addressHdr · item CGresham, OR
WebsiteHdr · item Jgreshamjapanesegarden.com
Year of formationHdr · item L2020
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFOct 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$158K · 78%
Contributions & grants$41K · 20%
Investment income$6K · 3%
Program service revenue78%$158K
Contributions & grants20%$41K
Investment income3%$6K
— government grantsLn 1e$2K
Total revenueLn 12$204K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07 Fundraising $0.00
Program services93%$93K
Management & general7%$7K
Fundraising$83
Total functional expensesLn 25$99K

Balance Sheet

Part X · end of year
CashLn 1$73K
Total assetsLn 16$366K
Total liabilitiesLn 26$0
Total net assetsLn 32$366K
Months of cash on handcomputed8.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $142K · Operating expenses/yr $99K
17.2 months
Where the money goes
Program services
Program services $93K · Total expenses $99K
93%
Management & General
Management & general $7K · Total expenses $99K
7%
Fundraising
Fundraising $83 · Total expenses $99K
0.08%
Cost to raise $1
Fundraising expense $83 · Solicited contributions $38K
$0.00 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $41K · Total revenue $204K
20%
Government reliance
Government grants $2K · Total revenue $204K
1%
Earned-income share
Program service revenue $158K · Total revenue $204K
78%
Investment reliance
Investment income $6K · Total revenue $204K
+3%
Program self-sufficiency
Program service revenue $158K · Total expenses $99K
160%
Growth & trend
Revenue growth (YoY)
This year $204K · Prior year $91K
+125%
Revenue CAGR
FY2021 $57K · FY2025 $204K
+37%
Net-asset trend (YoY)
End of year $366K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $204K · Expenses $99K
+51%
Liabilities-to-Assets
Total liabilities — · Total assets $366K
Net-asset ratio
Net assets $366K · Total assets $366K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $69K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $366K
19%
People & payroll
Highest Reported Total Compensation
Individual James Card · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $99K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $99K
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Fundraising cost ratio 0.2%
Revenue growth 125%

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$4K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$204K revenue · viewing · ⤓ 990 PDF
FY2024$91K revenue · ⤓ 990 PDF
FY2023$177K revenue · ⤓ 990 PDF
FY2022$60K revenue · ⤓ 990 PDF
FY2021$57K revenue · ⤓ 990 PDF

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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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