Japan America Society of the State of Washington

Nonprofit profile at a glance

EIN
237282194
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Mercer Island, WA, USA
Phone
2063740180
Rating
67
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Promotion of International Understanding

Official website

Reported finances

Revenue
$594,607
Expenses
$550,604
Assets
$437,332
Liabilities
$40,094

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

41 people listed

Executive titles in this filing

  • DAVID YAMAGUCHI (EXECUTIVE DIRECTOR (THRU JAN 2025))
  • MISA MUROHASHI CARTIER (EXECUTIVE DIRECTOR (AS OF JAN 2025))

Highest reported compensation

  • DAVID YAMAGUCHI (EXECUTIVE DIRECTOR (THRU JAN 2025)): $76,000 total reported compensation
  • KANAKO MATSUMOTO (BOARD MEMBER): $50,787 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote mutual understanding and friendship between the peoples of japan and Washington state by providing a forum for the exchange of ideas and information.

What it reported doing in 2024

Education includes the japan-in-schools program, which offers educational outreach programs to the puget sound region, visiting elementary and high school students and lecturing them about a typical daily life and a japanese student. Also, we have the america in-schools (ais) program, which offers education outreach programs in japan about the typical daily life of an american student.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.3%; rating input score 41
  • Program expense ratio: 44.3%; rating input score 44
  • Fundraising efficiency: $14.01 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.4%; rating input score 97; 26th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 23%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 41.3% of revenue deployed · 44.3% of spending went to programs
  • Governance: 38 of 39 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $244K in reported program spending
  • Leadership: top reported pay $76K · 41 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.