Associated Kyoto Program

Overview

Mission

To provide a rigorous academic and cultural experience that enables college students from us institutions, regardless of their academic or personal background, to develop a multifaceted understanding of japan, japanese culture, and the japanese language.

What it reported doing in 2024

The associated kyoto program represents one of the oldest study abroad programs in japan. The program maintains the high academic standards and dedication to a sound liberal arts education for which its sponsoring institutions are known. Each year students are accepted to study the japanese language intensively and take courses in english or japanese (50 students for the 2024-25 academic year). Students can apply for cultural activity, spring field trip, research, and internship grants to enhance their experience of japanese culture and help them pursue independent research projects outside of the regular curriculum. Japanese students also have a chance to attend the u.s. For studies (1 students for the 2024-25 academic year).

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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.

Nonprofit profile at a glance

EIN
042996114
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Headquarters
South Hadley, MA, USA
Phone
4133269257
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
International Academic Exchange

Official website

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 65
  • Accountability: 37
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.1%; rating input score 39
  • Program expense ratio: 62.5%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 26.3%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 9.6; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 39.1% of revenue deployed · 62.5% of spending went to programs
  • Governance: 0 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $216K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity and executive pay
  • Filing history: 9 annual filings from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 13 filed related-organization links
  • 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.

Leadership & pay

14 people listed

Highest reported compensation

  • PETER FLUECKIGER (DIRECTOR): $216,335 total reported compensation
  • ERIK LOFGREN (CHAIR & DIRECTOR): $208,517 total reported compensation
  • KIMBERLY KONO (TREASURER & DIRECTOR): $168,281 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.