Suigetsukan Mooon Reflected in Water School

Nonprofit profile at a glance

EIN
943250499
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2017
Location
Oakland, CA, USA
Phone
5104523941
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Reported finances

Revenue
$59,483
Expenses
$43,987
Assets
$172,937
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Timpothy Smith (President Director)

People named in this filing

  • Timpothy Smith (President Director)
  • Fel Da Costa (Director)
  • Allan Schwartz (Director)

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

See Schedule O, Statement 2

What it reported doing in 2025

To offer those classes for a sliding scale cost of $0 to $90 a month as determined by the participant to (contuined on Schedule O, Statement 3

Operating model

Revenue model
Earned-program. 88% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 100
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.8%; rating input score 12
  • Program expense ratio: 15.9%; rating input score 16

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 26.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 3.93; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -17.5% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 11.8% of revenue deployed · 15.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.