Kizuna Across Cultures

Nonprofit profile at a glance

EIN
461576420
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Washington, DC, USA
Phone
2028212319
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Academic Exchange

Reported finances

Revenue
$251,734
Expenses
$152,143
Assets
$222,994
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Ayako Smethurst (Executive Director and Co-Founder)

Highest reported compensation

  • Ayako Smethurst (Executive Director and Co-Founder): $32,808 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 inspire youth in Japan and the US to look beyond their communities embrace diversity and become active global citizens by fostering international friendship through exchange of culture and collaborative learning via an educational exchange website.

What it reported doing in 2024

Kizuna Across Cultures facilitated the six month bilingual and virtual exchange program Global Classmates for high school students across Japan and the U.S. from September 2024 to February 2025. Since 2011 Global Classmates has connected over 20,600 students from the U.S. and Japan. In the programs 13th year we connected 2,100 students from 79 high schools in Japan and the U.S.. We successfully delivered another year of high-quality collaborative online international learning experience as reflected in the exit survey with 97% of the students and 99% of the teachers reporting satisfaction with the program. Building on last years curriculum upgrade this year we continued to emphasize not just improving language skills and cultural understanding but also on fostering intercultural competence-the ability to communicate effectively and appropriately with people from different backgrounds build meaningful relationships and collaborate across cultures. This year many school pairs conducted live video exchanges more than once during the program. These real-time conversations significantly deepened students sense of connection with their peers which in turn sparked greater enthusiasm for the regular asynchronous exchanges written exchanges with time difference. This positive cycle created a strong mutually reinforcing impact on student engagement. In recent years generative AI technologies such as ChatGPT have made language translation significantly easier. However we believe there are still essential human abilities that AI cannot replace: the capacity to connect with people from different backgrounds build mutual understanding and develop trust. Students participating in the program shared reflections such as: No matter how different we are its important to keep talking while respecting each other When you engage with genuine curiosity its possible to build meaningful relationships and Its crucial to communicate with an understanding of different values. These comments show that through their experiences students developed both the mindset and skills needed to build relationships and collaborate with people from different cultures and backgrounds. At KAC our goal has never been just about language acquisition. Instead weve continued to evolve the Global Classmate program to help students see and connect with the broader world and the future that lie beyond language. That said bringing this vision to life in real classrooms requires steady effort and thoughtful innovation. We are grateful for the teachers who have shared our vision and worked alongside us to make this program possible. We believe that the experiences and lessons students gained through Global Classmate will reach far beyond U.S.-Japan relations and prove valuable across many areas of their future lives. This program has offered students with a meaningful first step and we sincerely hope they will carry what theyve learned here forward with confidence and a sense of purpose.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $13.83 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 21.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 83.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $33K · 3 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.