Nishiyamato Inc Dba Nishiyamato Academy of California
Nonprofit profile at a glance
- EIN
- 330526320
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025
- Location
- Lomita, CA, USA
- Phone
- 3103257040
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,672,981
- Expenses
- $4,521,243
- Assets
- $10,847,098
- Liabilities
- $1,010
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Katsuyuki Nishikawa (President & CEO)
Highest reported compensation
- Katsuyuki Nishikawa (President & CEO): $169,755 total reported compensation
- Natsuko Tanose (Treasurer): $164,690 total reported compensation
- Ryotaro Tanose (Executive Dir.): $22,000 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 provide balanced educational program from kindergarten to high school where students can be prepared and provided with necessary skills to meet the challengesof the 21st century.
What it reported doing in 2025
To provide balanced full time educational programs from kindergarten to high school where students can be equipped with necessary skills to meet the challenges of the 21st century.
Operating model
- Revenue model
- Earned-program. 87% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 89
- Accountability: 62
- Sustainability: 69
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.5%; rating input score 60
- Program expense ratio: 77%; rating input score 77
- Fundraising efficiency: $2.42 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 50%; rating input score 50; 10th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.3%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 2.4; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: 2.1% per year; rating input score 100; 19th percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 60.5% of revenue deployed · 77% of spending went to programs
- Governance: 2 of 4 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.5M in reported program spending
- Leadership: top reported pay $170K · 4 people listed · 5 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 12 filing years from 2014 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Independent voting board scored 50/100.
- High — Financial Efficiency: Fundraising efficiency scored 5/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.