Nonprofit · EIN 94-3250499
SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL
Also known as MICHAEL ESMAILZADEH
Tax-exempt · OAKLAND, CA 94606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $59,483 | $43,987 | $15,496 | $172,937 | $0 | $172,937 |
| December 31, 2024 | 990-EZ | $65,792 | $49,994 | $15,798 | $157,441 | $0 | $157,441 |
| December 31, 2023 | 990-EZ | $58,144 | $39,957 | $18,187 | $141,643 | $0 | $141,643 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,000
- Program service revenue
- $52,483
- Investment income
- $0
- Other revenue
- $0
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $11,960
- Occupancy
- $25,200
- Other expenses
- $6,827
- Program services (functional)
- $7,000
Balance sheet and other
- Total assets, start of year
- $157,441
- Total assets, end of year
- $172,937
- Total liabilities, end of year
- $0
- Net assets, end of year
- $172,937
- Cash, savings and investments
- $172,937
- Gross receipts
- $59,483
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timpothy Smith | President Director | 0.25 | $0 |
| Fel Da Costa | Director | 0.25 | $0 |
| Allan Schwartz | Director | 0.25 | $0 |
| Ocean Motley | Director, Secretary | 0.25 | $0 |
| Michael Esmailzadeh | CFO | 2 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy Smith | President Director | 0.25 | $0 |
| Fei da Costa | Director | 0.25 | $0 |
| Allan Schwartz | Director | 0.25 | $0 |
| Ocean Mottley | Director, Secretary | 0.25 | $0 |
| Michael Esmailzadeh | CFO | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy Smith | President Director | 0.25 | $0 |
| Fei da Costa | Director | 0.25 | $0 |
| Allan Schwartz | Director | 0.25 | $0 |
| Ocean Mottley | Director, Secretary | 0.25 | $0 |
| Michael Esmailzadeh | CFO | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 103 INTERNATIONAL BLVD, OAKLAND, CA 94606-2233
- In care of
- % MICHAEL ESMAILZADEH
- Mailing address (990-N for 2017)
- 103 International Blvd, Oakland CA 94610
- Principal officer (990-N for 2017)
- Michael Esmailzadeh, 103 International Blvd, Oakland CA 94610
- Signed the 990-EZ
- Michael Esmailzadeh, CFO
- Phone
- (510) 452-3941
- Website
- suigetsukan.org
- Return prepared by
- Trilogy Business & Tax Services Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3250499 or by the name SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL.
- 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
See Schedule O, Statement 2
Program accomplishments
- To offer those classes for a sliding scale cost of $0 to $90 a month as determined by the participant to (contuined on Schedule O, Statement 3Expenses $7,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 94-3250499
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $172,937
- Income (IRS master file)
- $59,483
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $59,483 | $43,987 | $172,937 | XML |
| 990-EZ | December 2024 | $65,792 | $49,994 | $157,441 | XML |
| 990-EZ | December 2023 | $58,144 | $39,957 | $141,643 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Michael Esmailzadeh | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 94-3250499).
Questions about SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL
- What is the EIN of SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL?
- The employer identification number (EIN) of SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL is 94-3250499.
- Is SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL 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 SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL 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 SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL?
- The 990-N for 2017 names Michael Esmailzadeh.
- Who are the officers and directors of SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SUIGETSUKAN MOON REFLECTED IN WATER SCHOOL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $59,483, expenses of $43,987 and total assets of $172,937 at year end.
Other nonprofits in OAKLAND
- OAKLAND MUSEUM OF CALIFORNIA EIN 45-3138892 · last filed 990 for 2025
- PARTNERS ASIA EIN 45-4855118 · last filed 990 for 2025
- PREVENTION INSTITUTE EIN 94-3282858 · last filed 990 for 2025
- CITYSIDE JOURNALISM INITIATIVE EIN 84-3448887 · last filed 990 for 2025
- PARAMOUNT THEATRE OF THE ARTS INC EIN 94-2301832 · last filed 990 for 2025
- EAST BAY PERFORMING ARTS EIN 94-3081554 · last filed 990 for 2025
- CALIFORNIA HUMANITIES EIN 94-2952469 · last filed 990 for 2024
- COMMUNITY WORKS WEST INC EIN 20-5278030 · last filed 990 for 2025
All nonprofits in OAKLAND · California · Arts, culture and humanities