Kodomo Gakushu Kyoshitsu

Nonprofit profile at a glance

EIN
830932243
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
Honolulu, HI, USA
Phone
8084263522
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$116,198
Expenses
$142,946
Assets
$6,507
Liabilities
$63,121

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

Leadership & pay

3 people listed

People named in this filing

  • KEIKO JACOB (TREASURER)
  • UMIHA JACOB (TRUSTEE)
  • KAISEI JACOB (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organziation is a section 501(c)(3). The purpose or purposes of the corporation, kodomo gakushu kyoshitsu, as established in the articles of incorporation, are those specifically designated in the internal revenue code of 1986 section 501 (c)(3), as amended or the corresponding section of any future federal tax law.

What it reported doing in 2025

Tutoring program provides for students who need supplemental academic help. It is part of the organization commitment to make sure every student gets individualized attention they need in order to succeed. Furthermore, tutoring programs provide them with positive reinforcementand support they need to keep them motivated in mind and spirit.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 7
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -23%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 9.7; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -10.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.