Nonprofit · EIN 94-2755131
JAPANESE MUSIC INSTITUTE OF AMERICA
Tax-exempt · BERKELEY, CA 94708
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,955 | $50,608 | -$4,653 | $73,097 | – | $73,152 |
| December 31, 2024 | 990-EZ | $48,804 | $38,169 | $10,635 | $77,805 | – | $77,805 |
| December 31, 2023 | 990-EZ | $61,763 | $55,070 | $6,693 | $67,170 | – | $67,170 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,727
- Program service revenue
- $11,228
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $50,608
Balance sheet and other
- Total assets, start of year
- $77,805
- Total assets, end of year
- $73,097
- Total liabilities, end of year
- –
- Net assets, end of year
- $73,152
- Cash, savings and investments
- $73,097
- Gross receipts
- $45,955
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 |
|---|---|---|---|
| MASAYUKI KOGA | President | 0 | $0 |
| TIM HAMANO | Vice President | 0 | $0 |
| KEISHI FUKUDA | Treasurer | 0 | $0 |
| PETER FRENTZEL | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MASAYUKI KOGA | President | 0 | $0 |
| TIM HAMANO | Vice President | 0 | $0 |
| KEISHI FUKUDA | Treasurer | 0 | $0 |
| PETER FRENTZEL | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MASAYUKI KOGA | President | 0 | $0 |
| TIM HAMANO | Vice President | 0 | $0 |
| KEISHI FUKUDA | Treasurer | 0 | $0 |
| PETER FRENTZEL | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2580 MARIN AVE, BERKELEY, CA 94708-1444
- Signed the 990-EZ
- MASAYUKI KOGA, President
- Phone
- (415) 794-7942
- Return prepared by
- JERRY SUNG CPA & ASSOCIATES
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2755131 or by the name JAPANESE MUSIC INSTITUTE OF 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
The Japanese Music Institute of America is a non-profit, educational organization dedicated to fostering the growth of traditional Japanese music and emerging of modern world music.
Program accomplishments
- The Japanese Music Institute of America is a non-profit, educational organization dedicated to fostering the growth of traditional Japanese music and emerging of modern world music.
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-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
- 94-2755131
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A200)
- Assets (IRS master file)
- $73,097
- Income (IRS master file)
- $45,955
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,955 | $50,608 | $73,097 | XML |
| 990-EZ | December 2024 | $48,804 | $38,169 | $77,805 | XML |
| 990-EZ | December 2023 | $61,763 | $55,070 | $67,170 | 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 94-2755131).
Questions about JAPANESE MUSIC INSTITUTE OF AMERICA
- What is the EIN of JAPANESE MUSIC INSTITUTE OF AMERICA?
- The employer identification number (EIN) of JAPANESE MUSIC INSTITUTE OF AMERICA is 94-2755131.
- Is JAPANESE MUSIC INSTITUTE OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to JAPANESE MUSIC INSTITUTE OF AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JAPANESE MUSIC INSTITUTE OF AMERICA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of JAPANESE MUSIC INSTITUTE OF 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 JAPANESE MUSIC INSTITUTE OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of JAPANESE MUSIC INSTITUTE OF AMERICA?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does JAPANESE MUSIC INSTITUTE OF AMERICA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,955, expenses of $50,608 and total assets of $73,097 at year end.
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All nonprofits in BERKELEY · California · Arts, culture and humanities