Jikoji EIN 94-2874101 Form 990 (PDF) Claim this org

Jikoji

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Promotes Buddhist teachings and practices through observation and study. For fiscal year 2025 it reported $247K in revenue, $166K in expenses, and $348K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Los Gatos, CA
Website
jikoji.org
Filings
6 on file (2020–2025)
Revenue
$247KFY2025
Expenses
$166K
Net assets
$348K
People
6
Filings
6
Updates
0
More identity details & actions ⌄
EIN  94-2874101 Public charity (501(c)(3)) Los Gatos, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes Buddhist teachings and practices through observation and study.
Leadership
Pamela Brown · Chairman · $17K
Money in and out
$247K revenue, $166K expenses
Bottom line
85% program efficiency
Where the money goes · FY2025
Total revenue
$247K
Pt VIII · Ln 12
Total expenses
$166K
Pt IX · Ln 25
Net assets
$348K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $81K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.15
Program efficiency
85%
of spending reaches programs
Operating runway
6.8mo
months of highly liquid reserves at operating expense rate▲ +240% vs prior filing year
Surplus margin
+33%
revenue over expenses, this year▲ +132% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$247K
FY2025▲ +26%
Expenses
$166K
FY2025▲ +57%
Total assets
$532K
FY2025▲ +6%
Total liabilities
$183K
FY2025▲ +9%
Total revenue
$247K
Pt VIII · Ln 12
Total expenses
$166K
Pt IX · Ln 25
Net assets
$348K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$81K
Total assetsPt X · Ln 16$532K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJikoji
EINHdr · item D94-2874101
Principal addressHdr · item CLos Gatos, CA
WebsiteHdr · item Jjikoji.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFMay 1983

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Chairman
$17,200Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2023FY2022FY2021FY2020
Pamela Brown$17,200
Nico Durourn$3,300$600
Daniel Zigmund$1,650$1,050

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $142K of program spending, described in the organization's own filed words · FY2024.
01

Jikoji is a soto buddhist temple and retreat center. Buddhist clergy and laypersons offer daily buddhist workshops, ceremonies, meditation and four week-long retreats for meditation practice and training. All persons are welcome for all buddhist practice. Jikoji serves approximately 500 persons per year.

$142Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$136K · 55%
Program service revenue$111K · 45%
Contributions & grants55%$136K
Program service revenue45%$111K
Investment income$249
Other revenue$866
Total revenueLn 12$247K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.15
Program services85%$142K
Management & general15%$24K
Total functional expensesLn 25$166K

Balance Sheet

Part X · end of year
CashLn 1$94K
Total assetsLn 16$532K
Total liabilitiesLn 26$183K
Total net assetsLn 32$348K
Months of cash on handcomputed6.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $94K · Operating expenses/yr $166K
6.8 months
Where the money goes
Program services
Program services $142K · Total expenses $166K
85%
Management & General
Management & general $24K · Total expenses $166K
15%
Fundraising
Fundraising $0 · Total expenses $166K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $136K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $136K · Total revenue $247K
55%
Government reliance
Government grants — · Total revenue $247K
Earned-income share
Program service revenue $111K · Total revenue $247K
45%
Investment reliance
Investment income $249 · Total revenue $247K
+0.1%
Program self-sufficiency
Program service revenue $111K · Total expenses $166K
67%
Growth & trend
Revenue growth (YoY)
This year $247K · Prior year $196K
+26%
Revenue CAGR
FY2019 $164K · FY2024 $247K
+8%
Net-asset trend (YoY)
End of year $348K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $247K · Expenses $166K
+33%
Liabilities-to-Assets
Total liabilities — · Total assets $532K
Net-asset ratio
Net assets $348K · Total assets $532K
66%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $532K
0%
People & payroll
Highest Reported Total Compensation
Individual Pamela Brown · Reported title Chairman · Highest reported compensation $17K · Total expenses $166K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $37K · Total expenses $166K
23%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 85%
Overhead ratio 15%
Fundraising cost ratio 0%
Revenue growth 26%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 4%
Fundraising fee ratio 0%

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 · FY2024
Total grants receivedfrom 2 funders$20K

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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)$247K revenue · viewing · ⤓ 990 PDF
FY2024$196K revenue · ⤓ 990 PDF
FY2023$148K revenue · ⤓ 990 PDF
FY2022$152K revenue · ⤓ 990 PDF
FY2021$104K revenue · ⤓ 990 PDF
FY2020$164K 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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