Nonprofit · EIN 81-2378212
HERUKA INSTITUTE
Tax-exempt · SEATTLE, WA 98107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $81,467 | $45,100 | $36,367 | $636,770 | $0 | $636,770 |
| December 31, 2024 | 990 | $61,611 | $16,755 | $44,856 | $600,403 | $0 | $600,403 |
| December 31, 2023 | 990 | $62,786 | $19,389 | $43,397 | $555,547 | $0 | $555,547 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $81,452
- Program service revenue
- $0
- Investment income
- $15
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,650
- Occupancy
- $4,553
- Depreciation
- $3,310
- Program services (functional)
- $36,684
- Management and general (functional)
- $8,416
Balance sheet and other
- Total assets, start of year
- $600,403
- Total assets, end of year
- $636,770
- Total liabilities, end of year
- $0
- Net assets, end of year
- $636,770
- Land, buildings and equipment
- $325,310
- Net assets without donor restrictions
- $636,770
- Gross receipts
- $81,467
- Employees
- 0
- Volunteers
- 25
- Year formed
- 2016
- State of legal domicile
- WA
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 |
|---|---|---|---|
| DAVID CORTER | TREASURER Trustee or director, Officer | 25 | $0 |
| KATHLEEN RAM | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SERGIO MORENO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CORTER | TREASURER Trustee or director, Officer | 25 | $0 |
| KATHLEEN RAM | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SERGIO MORENO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CORTER | TREASURER Trustee or director, Officer | 25 | $0 |
| KATHLEEN RAM | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SERGIO MORENO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2442 NW MARKET ST 621, SEATTLE, WA 98107-4137
- In care of
- % KELI ONEILL
- Mailing address (990-N for 2022)
- 2442 NW MARKET ST 621, SEATTLE WA 98107
- Principal officer (990 for 2025)
- DAVID CORTER, 2442 NW MARKET ST 621, SEATTLE, WA 98107
- Principal officer (990-N for 2022)
- DAVID CORTER, 2442 NW MARKET ST SUITE 621, SEATTLE WA 98107
- Signed the 990
- DAVID CORTER, TREASURER
- Phone
- (503) 344-8335
- Website
- HERUKAINSTITUTE.ORG
- Return prepared by
- GREENWOOD OHLUND PS
Mission
EDUCATION AND RELIGIOUS PRACTICE OF TIBERTAN BUDDHISM IN USA.
Program accomplishments
- BUDDHISM EDUCATION INCLUDING ONLINE AND IN-PERSON AT EVENTS ACROSS THE UNITED STATES.Expenses $36,684
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
- 81-2378212
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X50)
- Assets (IRS master file)
- $636,770
- Income (IRS master file)
- $81,467
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $81,467 | $45,100 | $636,770 | IRS |
| 990 | December 2024 | $61,611 | $16,755 | $600,403 | IRS |
| 990 | December 2023 | $62,786 | $19,389 | $555,547 | XML |
| 990-N for 2022 Officer: DAVID CORTER | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: David Corter | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 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 81-2378212).
Questions about HERUKA INSTITUTE
- What is the EIN of HERUKA INSTITUTE?
- The employer identification number (EIN) of HERUKA INSTITUTE is 81-2378212.
- Is HERUKA INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to HERUKA INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HERUKA INSTITUTE 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 HERUKA INSTITUTE 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 HERUKA INSTITUTE 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 HERUKA INSTITUTE?
- The 990 for the year ended December 31, 2025 names DAVID CORTER.
- Who are the officers and directors of HERUKA INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does HERUKA INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $81,467, expenses of $45,100 and total assets of $636,770 at year end.
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