Nonprofit · EIN 91-2159425
KODO ARTS SPHERE AMERICA
Tax-exempt · LOS ANGELES, CA 90066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $3,505 | $37,781 | -$34,276 | $23,627 | – | $23,627 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $3,505
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $450
- Printing, publications and postage
- $230
- Other expenses
- $37,101
- Program services (functional)
- $31,544
Balance sheet and other
- Total assets, start of year
- $57,903
- Total assets, end of year
- $23,627
- Total liabilities, end of year
- –
- Net assets, end of year
- $23,627
- Cash, savings and investments
- $23,627
- Gross receipts
- $3,505
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PJ HIRABAYASHI | PRESIDENT | 1 | $0 |
| KEVIN HIGA | SECRETARY/TREASURER | 1 | $0 |
| ATSUSHI SUGANO | DIRECTOR | 1 | $0 |
| DONNA H EBATA | DIRECTOR | 20 | $0 |
| IRIS SHIRAISHI | DIRECTOR | 1 | $0 |
| YUI KAMIYA | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 662064, LOS ANGELES, CA 90066-8664
- In care of
- % DONNA EBATA
- Mailing address (990-N for 2025)
- PO BOX 662064, LOS ANGELES CA 90066
- Principal officer (990-N for 2025)
- Donna Ebata, 11408 Clover Ave, Los Angeles CA 90066
- Signed the 990-EZ
- Donna Ebata, Director
- Website
- KODOARTS.ORG
- Return prepared by
- Clem Payne Jr
California records
California keeps its own records of charities and corporations. Search them by EIN 91-2159425 or by the name KODO ARTS SPHERE AMERICA.
- 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
PROMOTING JAPANESE PERFORMING ARTS
Program accomplishments
- ESTABLISHED TO ENCOURGE, ENABLE AND SUPPORT PROGRAMS TO STUDY AND UNDERSTAND THE TRADITIONAL AND CONTEMPORARY JAPANESE MUSIC OF THE TAIKO AND RELATED PERFORMING ARTS. ABOUT 950 PARTICIPANTS IN 2023.Expenses $31,544
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 91-2159425
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A68)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Donna Ebata | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Donna Ebata | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $3,505 | $37,781 | $23,627 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 91-2159425).
Questions about KODO ARTS SPHERE AMERICA
- What is the EIN of KODO ARTS SPHERE AMERICA?
- The employer identification number (EIN) of KODO ARTS SPHERE AMERICA is 91-2159425.
- Is KODO ARTS SPHERE AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to KODO ARTS SPHERE AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KODO ARTS SPHERE AMERICA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KODO ARTS SPHERE AMERICA 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 KODO ARTS SPHERE AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of KODO ARTS SPHERE AMERICA?
- The 990-N for 2025 names Donna Ebata.
- Who are the officers and directors of KODO ARTS SPHERE AMERICA?
- The 990-EZ for the year ended December 31, 2023 lists 6 people; 0 received compensation from the organization.
- How much revenue does KODO ARTS SPHERE AMERICA have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $3,505, expenses of $37,781 and total assets of $23,627 at year end.
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All nonprofits in LOS ANGELES · California · Arts, culture and humanities