Oya Koko Foundation - Friends of Nikkei Senior Gardens is a 501(c)(3) organization based in Arleta, California, registered in 2014, with $76,474 in FY2025 revenue. CharityIndex grades it B.
Revenue (FY2025)
$76K
▼ 29.1% vs prior year
Housing median: $408K
Expenses (FY2025)
$65K
Net assets
$150K
Employees
—
Rated on 2 of 4 criteria — the rest aren't reported in this filing type.
Held down by its weakest criterion — a strong score on one criterion can't hide a weak one.
How the rating works →Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Oya Koko Foundation - Friends of Nikkei Senior Gardens— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Oya Koko Foundation - Friends of Nikkei Senior Gardens: 27 mo reserves · +14% margin earns a A on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Oya Koko Foundation - Friends of Nikkei Senior Gardens— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Oya Koko Foundation - Friends of Nikkei Senior Gardens: 2 of 5 disclosure signals earns a C on this criterion. See the exact thresholds →
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Revenue declined from $146K (FY2013) to $76K (FY2025) across 13 reported years.
Financial snapshot
Operating margin
14.4%
Revenue exceeded expenses in the latest fiscal year.
Total assets
$150K
Total liabilities
$0
Net assets
$150K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | $76,474▼29.1% | $65,445▲95.7% | $149,889▲7.9% | $149,889▲7.9% | 990 |
| 2024 | $107,877▲775% | $33,434▲2581% | $138,860▲116% | $138,860▲116% | 990 |
| 2023 | $12,329▲875% | $1,247▲58.9% | $64,417▲20.8% | $64,417▲20.8% | 990 |
| 2022 | $1,264▲27.5% | $785▲5.7% | $53,335▲0.9% | $53,335▲0.9% | 990 |
| 2021 | $991▼91.2% | $743▼55.1% | $52,856▲0.5% | $52,856▲0.5% | 990 |
| 2020 | $11,278▼63.7% | $1,654▼87.3% | $52,608▲22.4% | $52,608▲22.4% | 990 |
| 2019 | $31,104▲1600% | $12,988▲361% | $42,984▲72.8% | $42,984▲72.8% | 990 |
| 2018 | $1,830▼40.1% | $2,816▲123% | $24,868▼3.8% | $24,868▼3.8% | 990 |
| 2017 | $3,056▼35.9% | $1,264▼99.0% | $25,854▲7.4% | $25,854▲7.4% | 990 |
| 2016 | $4,767▼77.0% | $124,589▼69.2% | $24,062▼83.3% | $24,062▼83.3% | 990 |
| 2015 | $20,693▼54.1% | $404,683▲2094% | $143,884▼72.7% | $143,885▼72.7% | 990 |
| 2014 | $45,077▼69.2% | $18,444▼71.9% | $527,874▲5.3% | $527,874▲5.3% | 990 |
| 2013 | $146,435 | $65,658 | $501,241 | $501,241 | 990 |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Oya Koko Foundation - Friends of Nikkei Senior Gardens (EIN 46-0582188) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.