Nonprofit · EIN 27-2874405
OBIRIN GAKUEN FOUNDATION OF AMERICA
Tax-exempt · SACRAMENTO, CA 95814
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990-PF | $2,419,888 | $2,610,749 | -$190,861 | $705,358 | $1,919 | $703,439 |
| July 31, 2024 | 990-PF | $2,202,055 | $2,269,487 | -$67,432 | $1,186,696 | $292,396 | $894,300 |
| July 31, 2023 | 990-PF | $3,520,281 | $3,546,978 | -$26,697 | $963,385 | $1,653 | $961,732 |
Financial details: 990-PF for the year ended July 31, 2025
Revenue
- Interest
- $6,542
- Other income
- $2,413,346
Expenses
- Grants and similar amounts paid
- $28,090
- Compensation of officers, directors and key employees
- $135,000
- Salaries, compensation and benefits (total)
- $117,094
- Disbursements for charitable purposes
- $28,090
- Excise tax on investment income
- $91
Balance sheet and other
- Total assets, start of year
- $1,186,696
- Total assets, end of year
- $705,358
- Total liabilities, end of year
- $1,919
- Net assets, end of year
- $703,439
- Fair market value of assets
- $705,358
- Qualifying distributions
- $28,090
- Net investment income
- $6,542
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARI MARUYAMA CARPENTER 5811 NE 197TH ST, KENMORE, WA 98028 | Executive Dir. | 40 | $135,000 | $4,838 |
| ERI NAKAMURA 11337 NEBRASKA AVE 203, LOS ANGELES, CA 90025 | ASST DIRECTOR Highest-paid employee | 40 | $89,080 | $3,192 |
| Hiroaki Henri Hatayama 720 14TH STREET, SACRAMENTO, CA 95814 | CHAIR | 1 | $0 | – |
| James Jim Williams 720 14TH STREET, SACRAMENTO, CA 95814 | VICE CHAIR | 1 | $0 | – |
| Norma Fogelberg 720 14TH STREET, SACRAMENTO, CA 95814 | CFO | 2 | $0 | – |
| Careen Shannon 720 14TH STREET, SACRAMENTO, CA 95814 | Secretary | 2 | $0 | – |
| Yoshiro Tanaka 720 14TH STREET, SACRAMENTO, CA 95814 | BOARD MEMBER | 1 | $0 | – |
| Masaaki Adachi 720 14TH STREET, SACRAMENTO, CA 95814 | BOARD MEMBER | 1 | $0 | – |
990-PF for the year ended July 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARI MARUYAMA CARPENTER 5811 NE 197TH ST, KENMORE, WA 98028 | Executive Dir. | 40 | $135,000 | $4,050 |
| ERI NAKAMURA 11337 NEBRASKA AVE 203, LOS ANGELES, CA 90025 | ASST DIRECTOR Highest-paid employee | 40 | $89,080 | $2,672 |
| Hiroaki Henri Hatayama 720 14TH STREET, SACRAMENTO, CA 95814 | CHAIR | 1 | $0 | – |
| James Jim Williams 720 14TH STREET, SACRAMENTO, CA 95814 | VICE CHAIR | 1 | $0 | – |
| Norma Fogelberg 720 14TH STREET, SACRAMENTO, CA 95814 | CFO | 2 | $0 | – |
| Careen Shannon 720 14TH STREET, SACRAMENTO, CA 95814 | Secretary | 2 | $0 | – |
| Yoshiro Tanaka 720 14TH STREET, SACRAMENTO, CA 95814 | BOARD MEMBER | 1 | $0 | – |
990-PF for the year ended July 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARI MARUYAMA CARPENTER 5811 NE 197TH ST, KENMORE, WA 98028 | Executive Dir. | 40 | $123,262 | $3,698 |
| Hiroaki Henri Hatayama 720 14TH STREET, SACRAMENTO, CA 95814 | CHAIR | 1 | $0 | – |
| James Jim Williams 720 14TH STREET, SACRAMENTO, CA 95814 | VICE CHAIR | 1 | $0 | – |
| Norma Fogelberg 720 14TH STREET, SACRAMENTO, CA 95814 | CFO | 2 | $0 | – |
| Careen Shannon 720 14TH STREET, SACRAMENTO, CA 95814 | Secretary | 2 | $0 | – |
| Yoshiro Tanaka 720 14TH STREET, SACRAMENTO, CA 95814 | BOARD MEMBER | 1 | $0 | – |
Address and contacts
- Address (IRS master file)
- REGISTERED AGENT SOLUTIONS, SACRAMENTO, CA 95814-0000
- Signed the 990-PF
- MARI MARUYAMA CARPENTER, Executive Director
- Phone
- (206) 718-7352
- Website
- WWW.OBIRIN-GAKUEN.ORG
- Return prepared by
- GILMORE & ASSOCIATES LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 27-2874405 or by the name OBIRIN GAKUEN FOUNDATION OF AMERICA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990-PF on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-PF on file |
IRS record
- EIN
- 27-2874405
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2010
- Accounting year ends
- July
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $705,358
- Income (IRS master file)
- $2,419,888
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | July 2025 | $2,419,888 | $2,610,749 | $705,358 | XML |
| 990-PF | July 2024 | $2,202,055 | $2,269,487 | $1,186,696 | XML |
| 990-PF | July 2023 | $3,520,281 | $3,546,978 | $963,385 | XML |
| 990-PF | March 2022 | – | – | – | IRS |
| 990-PF | March 2021 | – | – | – | IRS |
| 990-PF | March 2020 | – | – | – | IRS |
| 990-PF | March 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2874405).
Questions about OBIRIN GAKUEN FOUNDATION OF AMERICA
- What is the EIN of OBIRIN GAKUEN FOUNDATION OF AMERICA?
- The employer identification number (EIN) of OBIRIN GAKUEN FOUNDATION OF AMERICA is 27-2874405.
- Is OBIRIN GAKUEN FOUNDATION OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to OBIRIN GAKUEN FOUNDATION OF AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does OBIRIN GAKUEN FOUNDATION OF AMERICA file?
- Form 990-PF. Private foundations file every year.
- When is the next return of OBIRIN GAKUEN FOUNDATION OF AMERICA due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OBIRIN GAKUEN FOUNDATION OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended July 2025.
- Who are the officers and directors of OBIRIN GAKUEN FOUNDATION OF AMERICA?
- The 990-PF for the year ended July 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $135,000 (MARI MARUYAMA CARPENTER, Executive Dir.).
- How much revenue does OBIRIN GAKUEN FOUNDATION OF AMERICA have?
- On its 990-PF for the year ended July 31, 2025 it reported revenue of $2,419,888, expenses of $2,610,749 and total assets of $705,358 at year end.
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