Civic Intelligence

Kushi Foundation Inc

990 • Fiscal year 2013 • EIN 04-2723603

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 30, 2014

Organization ProfileWWW.KUSHIINSTITUTE.ORG

View Organization Page

198 Leland Road PO Box 7Becket, MA 01223

(413) 623-5741

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

1.81x

Higher debt load relative to assets than 98% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.27x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

53rd percentile

$56,035

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

4th percentile

-31%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$231,145

Down $104,530 (-31%) from 2012

Net Assets

Down

-$188,167

Down $33,399 (-22%) from 2012

Liabilities

Down

$419,312

Down $71,131 (-15%) from 2012

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin33rd percentile

Revenue

$1,579,602

No earlier filing loaded for comparison.

Expenses

Down

$1,613,001

Down $70,441 (-4.2%) from 2012

Net Income

-$33,399

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$231,145
Liabilities$419,312
Net Assets-$188,167
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$1,579,602
Expenses$1,613,001
Net Income-$33,399
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 30, 2014
Return Version
2013v3.0
Gross Receipts
$1,850,145
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$97,225$134,202▲ $36,977
Loans From Officers Directors$7,890$81,890▲ $74,000
Inventories for Sale or Use$59,773$50,735▼ $9,038
Prepaid Expenses and Deferred Charges$55,208$23,515▼ $31,693
Cash and Non-Interest-Bearing Accounts$69,814$5,340▼ $64,474
Accounts Receivable$4,611$3,300▼ $1,311
Savings and Temporary Cash Investments$35,502$1,540▼ $33,962
Total Assets$335,675$231,145▼ $104,530
Other Assets Total$13,542$12,513▼ $1,029
Liabilities
Mortgage Notes Payable Secured by Investment Property$233,435$203,253▼ $30,182
Accounts Payable and Accrued Expenses$70,539$80,966▲ $10,427
Deferred Revenue$178,579$53,203▼ $125,376
Total Liabilities$490,443$419,312▼ $71,131
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,174$2,200▲ $26
Unrestricted Net Assets$-156,942$-190,367▼ $33,425
Total Net Assets Fund Balance$-154,768$-188,167▼ $33,399
Total Liabilities and Net Assets / Fund Balance$335,675$231,145▼ $104,530

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$67,709$132,542$200,251
Equipment$48,466$57,917$106,383
Other Land Buildings$18,027$19,153$37,180
Other Assets Org$7,463--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Olaf FischerSecretaryFT$56,035$56,035

Board Members and Trustees

NameTitle
Michio KushiPresident & Tre
Ken CourageDirector
Lawrence H KushiDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$56,760
Program Service Revenue
$1,403,480
Investment Income
$78
Other Revenue
$119,284
All Other Contributions
$56,760
Change in Net Assets
$-33,399

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,579,602
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,579,602
Total Revenue per Form 990
$1,579,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$826,433
Salaries, Compensation, and Employee Benefits$750,293
Grants and Similar Amounts Paid$36,275
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$149,637$490,314-$639,951
Conferences and Meetings$194,034--$194,034
Occupancy$86,908--$86,908
All Other Expenses$42,441$17,419-$59,860
Current Officers, Directors, Trustees, and Key Employees-$56,038-$56,038
Payroll Taxes$11,675$42,629-$54,304
Grants to Domestic Individuals$36,275--$36,275
Insurance$13,440$18,807-$32,247
Other Expenses$19,939$11,875-$31,814
Travel$10,287$9,760-$20,047
Advertising$18,768--$18,768
Interest$15,028--$15,028
Depreciation Depletion$14,345--$14,345
Fees for Services Accounting-$13,500-$13,500
Total Functional Expenses$939,040$673,961$0$1,613,001

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,613,001
Total Expenses per Audited Statements$1,613,001
Total Expenses per Form 990$1,613,001
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on 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$48,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$7,890$81,890▲ $74,000
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

EIN
04-2723603
Phone
4136235741

Signing Officer

Name
Alex Jack
Title
Executive Director
Phone
4136235741
Signed
2014-09-30
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
32
Volunteers
0

Preparer

Preparer
David E Pascucci
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 429 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/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/TotalBookValueLandBuildingsAmt0134202
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012513
IRS990ScheduleD/TotalExpensesPerForm990Amt01613001
IRS990ScheduleD/TotalRevenuePerForm990Amt01579602
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01579602
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01613001
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
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt036275
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0REDUCTION IN TUITION COSTS.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHIO KUSHI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICE & BOARD MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt048000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FACILITY RENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06890
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt175000
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/OriginalPrincipalAmt016110
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt175000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHIO KUSHI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1MICHIO KUSHI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt081890
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/BOYAmt02174
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02200
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0335675
IRS990/TotalAssetsEOYAmt0231145
IRS990/TotalAssetsGrp/BOYAmt0335675
IRS990/TotalAssetsGrp/EOYAmt0231145
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056760
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0673961
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0939040
IRS990/TotalFunctionalExpensesGrp/TotalAmt01613001
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0490443
IRS990/TotalLiabilitiesEOYAmt0419312
IRS990/TotalLiabilitiesGrp/BOYAmt0490443
IRS990/TotalLiabilitiesGrp/EOYAmt0419312
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-154768
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-188167
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0939040
IRS990/TotalProgramServiceRevenueAmt01403480
IRS990/TotalReportableCompFromOrgAmt056035
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01522842
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01579602
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0335675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0231145
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt09760
IRS990/TravelGrp/ProgramServicesAmt010287
IRS990/TravelGrp/TotalAmt020047
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-156942
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-190367
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10305 BROOKER HILL ROAD
IRS990/USAddress/City0BECKET
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001223
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$231,145
Liabilities
$419,312
Net assets
-$188,167
Revenue
$1,579,602
Expenses
$1,613,001
Net income
-$33,399
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