Nonprofit · EIN 94-2817267
SHIN ZEN FRIENDSHIP GARDEN INC
Tax-exempt · FRESNO, CA 93711
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $371,305 | $277,890 | $93,415 | $576,248 | $44,112 | $532,136 |
| December 31, 2024 | 990 | $271,561 | $240,160 | $31,401 | $557,967 | $115,606 | $442,361 |
| December 31, 2023 | 990 | $273,313 | $239,221 | $34,092 | $494,673 | $80,071 | $414,602 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $225,664
- Membership dues
- $23,154
- Program service revenue
- $128,129
- Investment income
- $17,512
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $80,000
- Other salaries and wages
- $57,968
- Salaries, compensation and benefits (total)
- $146,619
- Professional fundraising fees
- $0
- Accounting fees
- $13,746
- Occupancy
- $13,746
- Travel
- $530
- Program services (functional)
- $127,216
- Management and general (functional)
- $66,397
- Fundraising (functional)
- $84,277
Balance sheet and other
- Total assets, start of year
- $557,967
- Total assets, end of year
- $576,248
- Total liabilities, end of year
- $44,112
- Net assets, end of year
- $532,136
- Land, buildings and equipment
- $79,026
- Net assets without donor restrictions
- $532,136
- Gross receipts
- $371,305
- Employees
- 3
- Volunteers
- 200
- Year formed
- 1981
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASEY LAMONSKI | Executive Dir. Officer | 40 | $80,000 |
| Denise Fowler | Director Trustee or director | 2 | $0 |
| Linda Jacobsen | Director Trustee or director | 2 | $0 |
| TOM BOOGIHIAN | Vice President Trustee or director, Officer | 2 | $0 |
| Gary Mukai | Director Trustee or director | 2 | $0 |
| Akiko Peterson | Director Trustee or director | 2 | $0 |
| Kimiko Sasaki-Schock | Director Trustee or director | 2 | $0 |
| AIDA ALLAIRE | Treasurer Trustee or director, Officer | 2 | $0 |
| RICHELE KLEISER | Secretary Trustee or director, Officer | 2 | $0 |
| Brian Tsukimura | Board President Trustee or director, Officer | 2 | $0 |
| John Wright | Director Trustee or director | 2 | $0 |
| Jerry Palladino | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASEY LAMONSKI | Executive Dir. Officer | 40 | $80,000 |
| Denise Fowler | Director Trustee or director | 2 | $0 |
| Linda Jacobsen | Director Trustee or director | 2 | $0 |
| Vivien Luo | Director Trustee or director | 2 | $0 |
| Gary Mukai | Director Trustee or director | 2 | $0 |
| Akiko Peterson | Director Trustee or director | 2 | $0 |
| Kimiko Sasaki-Schock | Director Trustee or director | 2 | $0 |
| George Takata | Director Trustee or director | 2 | $0 |
| Christopher Tange | Director Trustee or director | 2 | $0 |
| Brian Tsukimura | Board President Trustee or director, Officer | 2 | $0 |
| John Wright | Director Trustee or director | 2 | $0 |
| Cheri Yau | Treasurer/Secr Trustee or director, Officer | 2 | $0 |
| Jerry Palladino | Director Trustee or director | 2 | $0 |
| Mayuko Russell | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASEY LAMONSKI | Executive Dir. Officer | 40 | $80,000 |
| Denise Fowler | Director Trustee or director | 2 | $0 |
| Linda Jacobsen | Director Trustee or director | 2 | $0 |
| Vivien Luo | Director Trustee or director | 2 | $0 |
| Gary Mukai | Director Trustee or director | 2 | $0 |
| Akiko Peterson | Director Trustee or director | 2 | $0 |
| Kimiko Schock | Director Trustee or director | 2 | $0 |
| George Takata | Director Trustee or director | 2 | $0 |
| Christopher Tange | Director Trustee or director | 2 | $0 |
| Brian Tsukimura | Board President Trustee or director, Officer | 2 | $0 |
| John Wright | Director Trustee or director | 2 | $0 |
| Cheri Yau | Treasurer/Secr Trustee or director, Officer | 2 | $0 |
| Ron Yamabe | Immed Past Pres Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 323 W CROMWELL AVE STE 101, FRESNO, CA 93711-5845
- Principal officer (990 for 2025)
- Brian Tsukimura, 323 W CROMWELL 101, FRESNO, CA 93711
- Signed the 990
- Brian Tsukimura, Board President
- Phone
- (559) 478-4848
- Return prepared by
- MOORE GRIDER & COMPANY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2817267 or by the name SHIN ZEN FRIENDSHIP GARDEN INC.
- 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)
Mission
ASSIST THE CITY OF FRESNO IN IMPROVING AND DEVELOPING THE FRIENDSHIP GARDENS IN WOODWARD PARK FOR THE ENJOYMENT OF THE GENERAL PUBLIC.
Program accomplishments
- -Maintenance of a 5.5 acre North American Japanese garden.-Annual Toro Nagashi spiritual ceremony, annual memorial ceremony for the bombing of Hiroshima, Japanese cultural education programs for youth, community volunteer opportunities for youth and adults. -Conducted education programs on the proper maintenance and care for garden plants, trees, shurbs, flowers and Koi fish. -In 2025, Shinzen Garden conducted educational and cultural programming to offer a diverse array of workshops, events, and experiences that deepen community engagement and appreciation for Japanese garden arts and traditions.Expenses $127,216 · revenue $128,129
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-2817267
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $576,248
- Income (IRS master file)
- $371,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $371,305 | $277,890 | $576,248 | IRS |
| 990 | December 2024 | $271,561 | $240,160 | $557,967 | XML |
| 990 | December 2023 | $273,313 | $239,221 | $494,673 | XML |
| 990 | December 2022 | $138,943 | $219,766 | $445,380 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 94-2817267).
Questions about SHIN ZEN FRIENDSHIP GARDEN INC
- What is the EIN of SHIN ZEN FRIENDSHIP GARDEN INC?
- The employer identification number (EIN) of SHIN ZEN FRIENDSHIP GARDEN INC is 94-2817267.
- Is SHIN ZEN FRIENDSHIP GARDEN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to SHIN ZEN FRIENDSHIP GARDEN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHIN ZEN FRIENDSHIP GARDEN INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHIN ZEN FRIENDSHIP GARDEN INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHIN ZEN FRIENDSHIP GARDEN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHIN ZEN FRIENDSHIP GARDEN INC?
- The 990 for the year ended December 31, 2025 names Brian Tsukimura.
- Who are the officers and directors of SHIN ZEN FRIENDSHIP GARDEN INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $80,000 (CASEY LAMONSKI, Executive Dir.).
- How much revenue does SHIN ZEN FRIENDSHIP GARDEN INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $371,305, expenses of $277,890 and total assets of $576,248 at year end.
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