Japan Business Society of Detroit Foundation

Nonprofit profile at a glance

EIN
383038586
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Novi, MI, USA
Phone
2485136354
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$108,180
Expenses
$107,090
Assets
$1,175,101
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • KEITA MORITSU (PRESIDENT)
  • HIROAKI YAMASAKI (PRESIDENT - PART YEAR)

Highest reported compensation

  • HARUHISA KAWASE (SECRETARY): $89,700 total reported compensation

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

Overview

Mission

To enhance mutual understanding and friendship between Michigan and japan by providing ongoing support to educational institutions and other non-profit organizations.

What it reported doing in 2025

Jcmu scholarships education and research

Operating model

Revenue model
Membership-supported. 76% of the money available for current operations came from membership dues.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 73
  • Accountability: 58
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.9%; rating input score 93
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 34.5%; rating input score 34; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 27th 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: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 10.97; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 92.9% of revenue deployed · 93.8% of spending went to programs
  • Governance: 10 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $100K in reported program spending
  • Leadership: top reported pay $90K · 16 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 34/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.