Nonprofit · EIN 26-0408357
SHIRAYURI YOUCHIEN
Also known as JAMES AOYAMA
Tax-exempt · TORRANCE, CA 90502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $355,861 | $357,939 | -$2,078 | $45,368 | $0 | $45,368 |
| December 31, 2024 | 990 | $325,515 | $347,078 | -$21,563 | $47,446 | $0 | $47,446 |
| December 31, 2023 | 990 | $330,091 | $313,433 | $16,658 | $69,009 | $0 | $69,009 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $355,844
- Investment income
- $0
- Other revenue
- $17
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $62,400
- Other salaries and wages
- $113,475
- Salaries, compensation and benefits (total)
- $189,330
- Professional fundraising fees
- $0
- Program services (functional)
- $295,539
- Management and general (functional)
- $62,400
Balance sheet and other
- Total assets, start of year
- $47,446
- Total assets, end of year
- $45,368
- Total liabilities, end of year
- $0
- Net assets, end of year
- $45,368
- Net assets without donor restrictions
- $45,368
- Gross receipts
- $355,861
- Employees
- 6
- Year formed
- 2007
- 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 |
|---|---|---|---|
| James Aoyama | President Officer | 40 | $62,400 |
| Hiroko Kozuchi | Secretary Officer | 3 | $0 |
| Yoshimi Britton | Treasurer Officer | 0 | $0 |
| Yumi Suzuki | Director Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Aoyama | President Officer | 40 | $38,400 |
| Hiroko Kozuchi | Secretary Officer | 3 | $0 |
| Yoshimi Britton | Treasurer Officer | 0 | $0 |
| Yumi Suzuki | Director Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Aoyama | President Officer | 40 | $38,400 |
| Hiroko Kozuchi | Secretary Officer | 0 | $0 |
| Yoshimi Britton | Treasurer Officer | 0 | $0 |
| Yumi Suzuki | Director Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 23325 S VERMONT AVE, TORRANCE, CA 90502-2938
- Principal officer (990 for 2025)
- James Aoyama, 2046 240th St, Lomita, CA 90717
- Signed the 990
- James Aoyama, President
- Return prepared by
- Tanaka & Associates
California records
California keeps its own records of charities and corporations. Search them by EIN 26-0408357 or by the name SHIRAYURI YOUCHIEN.
- 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
To operate a daycare center and provide educational activities for children from infancy through 1st grade.
Program accomplishments
- To operate daycare activities and teach childrens from ages 0 through 1st grade.Expenses $295,539 · revenue $355,844
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
- 26-0408357
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $45,368
- Income (IRS master file)
- $355,861
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $355,861 | $357,939 | $45,368 | IRS |
| 990 | December 2024 | $325,515 | $347,078 | $47,446 | XML |
| 990 | December 2023 | $330,091 | $313,433 | $69,009 | XML |
| 990 | December 2022 | $422,579 | $416,680 | $52,351 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 26-0408357).
Questions about SHIRAYURI YOUCHIEN
- What is the EIN of SHIRAYURI YOUCHIEN?
- The employer identification number (EIN) of SHIRAYURI YOUCHIEN is 26-0408357.
- Is SHIRAYURI YOUCHIEN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SHIRAYURI YOUCHIEN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHIRAYURI YOUCHIEN 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 SHIRAYURI YOUCHIEN 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 SHIRAYURI YOUCHIEN 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 SHIRAYURI YOUCHIEN?
- The 990 for the year ended December 31, 2025 names James Aoyama.
- Who are the officers and directors of SHIRAYURI YOUCHIEN?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $62,400 (James Aoyama, President).
- How much revenue does SHIRAYURI YOUCHIEN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $355,861, expenses of $357,939 and total assets of $45,368 at year end.
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