Berkeley Aikikai

Nonprofit profile at a glance

EIN
942728122
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
Berkeley, CA, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$83,486
Expenses
$72,348
Assets
$128,687
Liabilities
$127

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Harbrinder Kang (President and Chair of Board of Directors)

People named in this filing

  • Harbrinder Kang (President and Chair of Board of Directors)
  • Richard Takahashi (Treasurer and Chief Financial Officer)
  • Marianne W Shibata (Manager and Chief Instructor)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Teaching japanese culture through the traditional martial art aikido

What it reported doing in 2025

Classes for adults children Monday through Saturday teaching Japanese culture through traditional martial art. Progress is assessed regularly. Monthly average of 30 adult and 4 child members.

Operating model

Revenue model
Membership-supported. 70% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 13.3%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $72K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.