ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND (EIN 330941142) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

HOWARD NAKAGIRI

Phone

7148279590

Tax Period

2024-01-01 to 2024-12-31

ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND, founded in 2001, is a micro nonprofit in the Religion sector that reported $53K in total revenue in fiscal year 2024. Revenue surged 305% from the prior year, signaling strong growth momentum. Expenses of $90K exceeded revenue, resulting in a 69% operating deficit.

Mission

ORGANIZATION IS A CALIFORNIA CORPORATION OPERATING SOLELY AS A RELIGIOUS ORGANIZATION

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $33,238

Program Service Revenue $18,665

Investment Income $1,146

Other Revenue $0

TOTAL REVENUE $53,049

Expense Breakdown

Grants Paid $88,400

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $89,538

Other Expenses $1,138

TOTAL EXPENSES $89,538

Year-over-Year Comparison

	2024	2023	Change
Revenue	$53,049	$13,101	+3.0%
Expenses	$89,538	$65,477	+0.4%
Net Income	$-36,489	$-52,376	-0.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HOWARD NAKAGIRI	CHAIRPERSON	N/A	Officer Director	$0	$0	$0
LISA OSAKO	SECRETARY	N/A	Officer Director	$0	$0	$0
RUMIKO A NAKATANI	DIRECTOR	N/A	Director	$0	$0	$0
DOUG IWANAGA	DIRECTOR	N/A	Director	$0	$0	$0
GLEN MORITA	DIRECTOR	N/A	Director	$0	$0	$0
BETTY ANN NAGAMI	DIRECTOR	N/A	Director	$0	$0	$0
AARON NAGAYAMA	DIRECTOR	N/A	Director	$0	$0	$0
GILBERT NISHIMURA	DIRECTOR	N/A	Director	$0	$0	$0
ROBERT TOMOOKA	DIRECTOR	N/A	Director	$0	$0	$0
CALVIN TOGASHI	DIRECTOR	N/A	Director	$0	$0	$0
RICHARD UYENO	DIRECTOR	N/A	Director	$0	$0	$0
TOM CRANE	DIRECTOR	N/A	Director	$0	$0	$0
LYNN CHANG	DIRECTOR/TRE	N/A	Officer Director	$0	$0	$0
BOBBY NISHI	DIRECTOR	N/A	Director	$0	$0	$0
JO ANN TANIOKA	DIRECTOR	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$53,049	$89,538	$1,446,490	$-36,489
2023	$13,101	$65,477	$1,320,444	$-52,376
2022	$13,239	$456	$1,191,113	$12,783
2021	$14,565	$54,951	$1,457,161	$-40,386
2020	$81,777	$158,367	$1,328,882	$-76,590
2019	$264,847	$259,658	$1,234,458	$5,189
2018	$134,331	$178,439	$1,090,732	$-44,108

ORANGE COUNTY BUDDHIST CHURCH ENDOWMENT FUND