Japan-american Society of Central Ohio

Nonprofit profile at a glance

EIN
272361023
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2011
Location
Dublin, OH, USA
Phone
6143003054
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Promotion of International Understanding

Official website

Reported finances

Revenue
$325,902
Expenses
$241,545
Assets
$170,648
Liabilities
$4,345

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

Leadership & pay

6 people listed

Executive titles in this filing

  • NORIKO MILLS (PRESIDENT)
  • DEB SCHERER (PRESIDENT EL)

Highest reported compensation

  • MARI NODA (EXECUTIVE DI): $30,227 total reported compensation

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

Overview

Mission

The japan-american society of central Ohio is a membership association of americans and japanese who desire to bring the japanese and american communities together, promote goodwill through the sharing of knowledge about japan, and provide a forum for informed discussion.

What it reported doing in 2024

Annual Ohio japanese speech contest that promotes japanese language learning with approximately 20 highschool and college student contestants and a large audience.

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 60
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95%; rating input score 95; 26th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 22.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 24.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 72.1% of revenue deployed · 97.2% of spending went to programs
  • Governance: 19 of 20 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $235K in reported program spending
  • Leadership: top reported pay $30K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.