Arts, Culture & Humanities (A20) IRS Verified DX Registered 990 on File

RAFU SHIMPO FOUNDATION INC

EIN: 61-1431114 · LOS ANGELES, CA 90013-1789 · United States · FY 2024 Data

3 out of 5 49 / 100 Based on 2+ years of filings

Financial strength (30%) 73/100

Reliability (20%) 55/100

Effectiveness (25%) 66/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2024

$48K

Total Revenue

$37K

Total Expenses

$144K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 99.5%

Fundraising Efficiency 0.0%

Operating Reserve 46.07x

Liability-to-Asset 0.0%

Revenue Diversification 94.0%

Executive Compensation $0

Compared with Peers

FY 2024

Compared with 11,905 similar organizations (United States, Arts, Culture & Humanities, under $100K in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	99.5%	82.6%	P10P90	Above median
Admin expense ratio Management and general / total expenses · lower is better	0.5%	10.5%	P10P90	Above median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	0.0%	35.5%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	46.1 mo	16.5 mo	P10P90	Above median
Liabilities to assets Total liabilities / total assets · lower is better	0.0%	0.0%	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	94.0%	89.4%	P10P90	Below median
Surplus margin Surplus as a share of revenue	21.4%	9.3%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2024	$48K	$37K	$144K	99.5%
2022	$11K	$10K	$126K	97.2%
2021	$9K	$2K	N/A	—
2020	$25K	$8K	N/A	—

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Organization Details

EIN: 61-1431114
State: CA
City: LOS ANGELES
ZIP: 90013-1789
Classification: A20
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1903
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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