Medaka Japanese School

Nonprofit profile at a glance

EIN
831161398
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
Berkeley, CA, USA
Phone
5102133441
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$74,691
Expenses
$63,387
Assets
$30,991

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Yuki Toyozumi (President)

People named in this filing

  • Yuki Toyozumi (President)
  • Keiko O'Hara (Secretary)
  • Yukie Chan (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate after-school Japanese immersion class program.

What it reported doing in 2024

After-school Japanese immersion class program where children can learn Japanese in a fun and engaging way through education and cultural enrichment activities.

Operating model

Revenue model
Earned-program. 89% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 96.5%; rating input score 97

Transparency & Controls

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

Sustainability

  • Operating margin: 15.1%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 56.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -8.4% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 96.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • 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.

Key Signals

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

  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.