Civic Intelligence

Kushi Foundation Inc

EIN 04-2723603 • 501(c)3 • Becket, MA

View Organization Page

Profile

To teach and guide individuals towards greater health and happiness using the principles of kushi macrobiotics through on-site educational programs, nutrition counseling and sale of macrobiotic products.

198 Leland Road PO Box 7Becket, MA 01223

www.kushiinstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

2.60x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.40x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

49th percentile

$51,328

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$184,024

Down $47,121 (-20%) from 2013

Liabilities

Up

$478,537

Up $59,225 (+14%) from 2013

Net Assets

Down

-$294,513

Down $106,346 (-57%) from 2013

Operations
Liabilities / Revenue78th percentileNet Margin23rd percentile

Revenue

Down

$1,210,740

Down $368,862 (-23%) from 2013

Expenses

Down

$1,317,086

Down $295,915 (-18%) from 2013

Net Income

Down

-$106,346

Down $72,947 (-218%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $358,686Liabilities 2010: $532,124Net Assets 2010: -$173,4382010Assets 2011: $373,074Liabilities 2011: $502,441Net Assets 2011: -$129,3672011Assets 2012: $335,675Liabilities 2012: $490,443Net Assets 2012: -$154,7682012Assets 2013: $231,145Liabilities 2013: $419,312Net Assets 2013: -$188,1672013Assets 2014: $184,024Liabilities 2014: $478,537Net Assets 2014: -$294,5132014

Highlighted filing

2014

Assets$184,024
Liabilities$478,537
Net Assets-$294,513
Open 2014 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,472,7412010Expenses 2011: $1,645,6862011Expenses 2012: $1,683,4422012Revenue 2013: $1,579,602Expenses 2013: $1,613,001Net Income 2013: -$33,3992013Revenue 2014: $1,210,740Expenses 2014: $1,317,086Net Income 2014: -$106,3462014

Highlighted filing

2014

Revenue$1,210,740
Expenses$1,317,086
Net Income-$106,346
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$184,024
Liabilities
$478,537
Net assets
-$294,513
Revenue
$1,210,740
Expenses
$1,317,086
Net income
-$106,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.48$0.29$1.21$1.32$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.42$0.19$1.58$1.61$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.49$0.15$1.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.50$0.13$1.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.53$0.17$1.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$1,395,263
Mission and Program Overview

Mission

To teach and guide individuals towards greater health and happiness using the principles of kushi macrobiotics through on-site educational programs, nutrition counseling and sale of macrobiotic products.

To teach and guide individuals towards greater health and happiness using the principles of kushi macrobiotics through on-site educational programs, nutrition counseling and sale of macrobiotic products

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$134,202$109,359▼ $24,843
Loans From Officers Directors$81,890$43,353▼ $38,537
Inventories for Sale or Use$50,735$27,823▼ $22,912
Prepaid Expenses and Deferred Charges$23,515$21,063▼ $2,452
Cash and Non-Interest-Bearing Accounts$5,340$12,695▲ $7,355
Accounts Receivable$3,300$1,515▼ $1,785
Savings and Temporary Cash Investments$1,540$85▼ $1,455
Total Assets$231,145$184,024▼ $47,121
Other Assets Total$12,513$11,484▼ $1,029
Liabilities
Mortgage Notes Payable Secured by Investment Property$203,253$171,230▼ $32,023
Accounts Payable and Accrued Expenses$80,966$132,936▲ $51,970
Deferred Revenue$53,203$131,018▲ $77,815
Total Liabilities$419,312$478,537▲ $59,225
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,200$3,045▲ $845
Unrestricted Net Assets$-190,367$-297,558▼ $107,191
Total Net Assets Fund Balance$-188,167$-294,513▼ $106,346
Total Liabilities and Net Assets / Fund Balance$231,145$184,024▼ $47,121

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$61,763$138,487$200,250
Equipment$31,311$75,073$106,384
Other Land Buildings$16,285$20,895$37,180
Other Assets Org$6,434--
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alex JackExecutive DirectorFT$51,328$51,328

Board Members and Trustees

NameTitle
Ken CourageOfficer
Midori KushiOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,332
Program Service Revenue
$1,025,709
Investment Income
$12
Other Revenue
$67,687
All Other Contributions
$117,332
Change in Net Assets
$-106,346

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$42,604
Total Noncash Contributions1$42,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,210,740
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,210,740
Total Revenue per Form 990
$1,210,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$661,443
Other Expenses$655,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,031$422,131-$562,162
All Other Expenses$71,699$19,271-$90,970
Occupancy$66,543--$66,543
Current Officers, Directors, Trustees, and Key Employees-$51,328-$51,328
Other Expenses$49,048$51,285-$49,048
Payroll Taxes$10,945$37,008-$47,953
Conferences and Meetings$47,638--$47,638
Insurance$14,872$22,250-$37,122
Interest$33,004--$33,004
Depreciation Depletion$24,843--$24,843
Advertising$11,185--$11,185
Fees for Services Accounting-$10,850-$10,850
Travel$2,377$4,596-$6,973
Total Functional Expenses$686,933$630,153$0$1,317,086

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michio KushiOffice & Board MbrFacility RentNo$55,093
Ken CourageBoard MemberDonationNo$5,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$81,890$43,353▼ $38,537
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Lawrence h kushi, a director, is the son of michio kuschi, the organization's president.”

Form 990, Part VI, Section B, Line 11

“Form 990 is reviewed by the executive director.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcement of conflicts is done through periodic reviews to ensure the organization operates in a manner consistent with charitable purposes.”

Form 990, Part VI, Section C, Line 18

“Made available upon request”

Form 990, Part VI, Section C, Line 19

“Made available upon request”

Filing and Contact Details

Filer

Filer Name
Kushi Foundation Inc
EIN
04-2723603
Phone
4136235741
Address
198 LELAND ROAD PO BOX 7, BECKET, MA 01223

Signing Officer

Name
Alex Jack
Title
Executive Director
Phone
4136235741
Signed
2015-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Jack
Formed
1980
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
2
Employees
41
Volunteers
0

Preparer

Firm
Romano Pascucci & Co Pc
Address
78 MAIN ST, NORTHAMPTON, MA 01060
Preparer
Fernando Teixeira
Phone
4135860990
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of directors assumes responsibility for oversight of the audit and the selection of an independent accountant”

Financial Statement Notes

PART X, LINE 2:

“The kushi foundation is a tax-exempt organization for federal income tax purposes under section 501(c)(3) of the internal revenue code and massachusetts tax statutes for state income tax purposes. Therefore, no provision for united states income taxes has been made in the financial statements. There is no material financial statement impact resulting from income tax return positions as defined in fasb asc topic 740-10-25-5.”

Raw XML AppendixShowing 400 of 425 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05050
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16434
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LOAN ACQUISITION COSTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016285
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020895
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037180
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01210740
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE KUSHI FOUNDATION IS A TAX-EXEMPT ORGANIZATION FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MASSACHUSETTS TAX STATUTES FOR STATE INCOME TAX PURPOSES. THEREFORE, NO PROVISION FOR UNITED STATES INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THERE IS NO MATERIAL FINANCIAL STATEMENT IMPACT RESULTING FROM INCOME TAX RETURN POSITIONS AS DEFINED IN FASB ASC TOPIC 740-10-25-5.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109359
IRS990ScheduleD/TotalBookValueOtherAssetsAmt011484
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt01210740
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01210740
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S NONDISCRIMINATORY POLICY IS PUBLICIZED ON ITS WEB SITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHIO KUSHI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1KEN COURAGE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICE & BOARD MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt055093
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt15000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FACILITY RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1DONATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010353
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt133000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0UNPAID RENT EXPENSE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt075000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHIO KUSHI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1MICHIO KUSHI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt043353
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0DONATED RENTAL OF PROPERTY
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt042604
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAWRENCE H KUSHI, A DIRECTOR, IS THE SON OF MICHIO KUSCHI, THE ORGANIZATION'S PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONITORING AND ENFORCEMENT OF CONFLICTS IS DONE THROUGH PERIODIC REVIEWS TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02200
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03045
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0231145
IRS990/TotalAssetsEOYAmt0184024
IRS990/TotalAssetsGrp/BOYAmt0231145
IRS990/TotalAssetsGrp/EOYAmt0184024
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0117332
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0630153
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0686933
IRS990/TotalFunctionalExpensesGrp/TotalAmt01317086
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0419312
IRS990/TotalLiabilitiesEOYAmt0478537
IRS990/TotalLiabilitiesGrp/BOYAmt0419312
IRS990/TotalLiabilitiesGrp/EOYAmt0478537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-188167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-294513
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0686933
IRS990/TotalProgramServiceRevenueAmt01025709
IRS990/TotalReportableCompFromOrgAmt051328
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01093408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01210740
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231145
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0184024
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04596
IRS990/TravelGrp/ProgramServicesAmt02377
IRS990/TravelGrp/TotalAmt06973
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-190367
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-297558
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 BROOKER HILL ROAD
IRS990/USAddress/CityNm0BECKET
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001223
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.KUSHIINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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