Nonprofit · EIN 46-3945050
SMILE JAPANESE PENSION ASSOCIATION
Tax-exempt · LAS VEGAS, NV 89117
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990-PF | $8,085 | $12,178 | -$4,093 | $242,526 | $12,053 | $230,473 |
| September 30, 2024 | 990-PF | $265 | $2,363 | -$2,098 | $234,566 | $0 | $234,566 |
| September 30, 2023 | 990-PF | $144 | $850 | -$706 | $236,664 | $0 | $236,652 |
Financial details: 990-PF for the year ended September 30, 2025
Revenue
- Interest
- $8,085
Expenses
- Grants and similar amounts paid
- $0
- Disbursements for charitable purposes
- $12,178
Balance sheet and other
- Total assets, start of year
- $234,566
- Total assets, end of year
- $242,526
- Total liabilities, end of year
- $12,053
- Net assets, end of year
- $230,473
- Qualifying distributions
- $12,178
- Net investment income
- $8,085
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YOSHIKATSU NAKAGAWA 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | SECRETARY | 0 | $0 |
| NAO MITSUHASHI 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | PRESIDENT | 0 | $0 |
990-PF for the year ended September 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YOSHIKATSU NAKAGAWA 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | SECRETARY | 0 | $0 |
| NAO MITSUHASHI 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | PRESIDENT | 0 | $0 |
990-PF for the year ended September 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YOSHIKATSU NAKAGAWA 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | SECRETARY | 0 | $0 |
| NAO MITSUHASHI 8550 W DESERT INN RD STE102166, 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117 | PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 8550 W DESERT INN RD STE102166, LAS VEGAS, NV 89117-4401
- Signed the 990-PF
- YOSHIKATSU NAKAGAWA, SECRETARY
- Phone
- (725) 304-3321
- Return prepared by
- WATANABE & NAKAGAWA TAX SERVICE
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990-PF on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-PF on file |
IRS record
- EIN
- 46-3945050
- 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
- 2015
- Accounting year ends
- September
- Files
- Form 990-PF
- Category (NTEE)
- Public and societal benefit (W02)
- Assets (IRS master file)
- $242,526
- Income (IRS master file)
- $8,085
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | September 2025 | $8,085 | $12,178 | $242,526 | XML |
| 990-PF | September 2024 | $265 | $2,363 | $234,566 | XML |
| 990-PF | September 2023 | $144 | $850 | $236,664 | XML |
| 990-PF | September 2022 | – | – | – | IRS |
| 990-PF | September 2021 | – | – | – | IRS |
| 990-PF | September 2020 | – | – | – | IRS |
| 990-PF | September 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 46-3945050).
Questions about SMILE JAPANESE PENSION ASSOCIATION
- What is the EIN of SMILE JAPANESE PENSION ASSOCIATION?
- The employer identification number (EIN) of SMILE JAPANESE PENSION ASSOCIATION is 46-3945050.
- Is SMILE JAPANESE PENSION ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to SMILE JAPANESE PENSION ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMILE JAPANESE PENSION ASSOCIATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMILE JAPANESE PENSION ASSOCIATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMILE JAPANESE PENSION ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended September 2025.
- Who are the officers and directors of SMILE JAPANESE PENSION ASSOCIATION?
- The 990-PF for the year ended September 30, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SMILE JAPANESE PENSION ASSOCIATION have?
- On its 990-PF for the year ended September 30, 2025 it reported revenue of $8,085, expenses of $12,178 and total assets of $242,526 at year end.
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