Mukogawa Fort Wright Institute
Nonprofit profile at a glance
- EIN
- 943116985
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Spokane, WA, USA
- Phone
- 5093282971
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community or Junior Colleges
Reported finances
- Revenue
- $4,394,275
- Expenses
- $5,211,275
- Assets
- $14,592,328
- Liabilities
- $820,408
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RYO OKAWARA (PRESIDENT)
Highest reported compensation
- AKIHIRO NAKAHARA (EXECUTIVE VP): $96,493 total reported compensation
- SHIGERU KOE (SECRETARY/TREASURER): $71,223 total reported compensation
- RYO OKAWARA (PRESIDENT): $37,229 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 improve students' communicative competence in english. To facilitate the students and the american community's reciprocal understanding of each other's culture and lifestyle. To provide each of our students with a broad and comprehensive level of individual support to maximize their academic and personal development through our educational and residential life programs.
What it reported doing in 2024
An accredited women's university offering higher education esl classes.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 77
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.6%; rating input score 97
- Program expense ratio: 81.2%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -18.6%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 2.8; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0.1%; rating input score 83; 83rd percentile among comparable filings
Growth
- Program expense growth: -3.7% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: -1.9% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: -2.5% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 96.6% of revenue deployed · 81.2% of spending went to programs
- Governance: 3 of 3 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4.2M in reported program spending
- Leadership: top reported pay $96K · 4 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.