Jba Foundation EIN 95-4066415

Jba Foundation

EIN  95-4066415 Public charity (501(c)(3)) Gardena, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
<$100K
What they do
Supports educational exchanges and charitable work benefiting the Japanese American community.
Leadership
Fumio Yasue · Secretary
Money in and out
$98K revenue, $193K expenses
Bottom line
94% program efficiency

Supports educational exchanges and charitable work benefiting the Japanese American community. For fiscal year 2025 it reported $98K in revenue, $193K in expenses, and $385K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$98K
Pt VIII · Ln 12
Total expenses
$193K
Pt IX · Ln 25
Net assets
$385K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$96K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs▲ +9% vs prior filing year
Operating runway
27.1mo
months of highly liquid reserves at operating expense rate▼ -65% vs prior filing year
Surplus margin
-98%
revenue over expenses, this year▼ -295% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$98K
FY2025▼ -40%
Expenses
$193K
FY2025▲ +139%
Total assets
$410K
FY2025▼ -16%
Total liabilities
$25K
FY2025▲ +217%
Total revenue
$98K
Pt VIII · Ln 12
Total expenses
$193K
Pt IX · Ln 25
Net assets
$385K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$96K
Total assetsPt X · Ln 16$410K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

3 program services account for $182K of program spending, described in the organization's own filed words · FY2024.
01

The Foundation occasionally solicits contributions in support of disaster relief as these unplanned events occur. Contributions received in the prior year were designated for the Noto Peninsula earthquake and donated in the current year. They also contributed proceeds from a silent auction to LA Wildfire relief

$83Kprogram expense
02

US Educators to Japan Program-Send US teachers/educators to Japan to give them educational and cultural insight into the country for the understanding of US/Japan relations. Revenue for this program normally comes from the annual golf tournament fundraiser.

$60Kprogram expense
03

Educational contributions are made by the organization to various educational institutions in the Southern California area. Community event support - To support non-profit organizations and cultural events which provide the welfare of the Japanese American and general Southern California communities.

$40Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJba Foundation
EINHdr · item D95-4066415
Principal addressHdr · item CGardena, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJul 1992

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b4
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 15aNo
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
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$89K · 91%
Investment income$16K · 16%
Contributions & grants91%$89K
Investment income16%$16K
Total revenueLn 12$98K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$182K
Management & general6%$11K
Total functional expensesLn 25$193K

Balance Sheet

Part X · end of year
CashLn 1$396K
Total assetsLn 16$410K
Total liabilitiesLn 26$25K
Total net assetsLn 32$385K
Months of cash on handcomputed24.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $396K · Operating expenses (Pt IX) $193K · Less non-cash grants $18K · Cash operating expenses/yr $176K
27.1 months
Where the money goes
Program services
Program services $182K · Total expenses $193K
94%
Management & General
Management & general $11K · Total expenses $193K
6%
Fundraising
Fundraising $0 · Total expenses $193K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $103K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $89K · Total revenue $98K
91%
Government reliance
Government grants — · Total revenue $98K
Earned-income share
Program service revenue $0 · Total revenue $98K
0%
Investment reliance
Investment income $16K · Total revenue $98K
+16%
Program self-sufficiency
Program service revenue $0 · Total expenses $193K
0%
Growth & trend
Revenue growth (YoY)
This year $98K · Prior year $163K
-40%
Net-asset trend (YoY)
End of year $385K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $98K · Expenses $193K
-98%
Liabilities-to-Assets
Total liabilities — · Total assets $410K
Net-asset ratio
Net assets $385K · Total assets $410K
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $410K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Fumio Yasue · Reported title Secretary · Highest reported compensation $0 · Total expenses $193K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $193K
0%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Fundraising cost ratio 0%
Revenue growth -40%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 5%

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 · this organization's grantmaking
Grants paid · 1 grant · $11K · 2024–2024

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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)$98K revenue · viewing · ⤓ 990 PDF
FY2024$163K revenue · ⤓ 990 PDF
FY2023$67K revenue · ⤓ 990 PDF
FY2022$48K revenue · ⤓ 990 PDF
FY2021$2K 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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