Civic Intelligence

American Japan Karate Association Inc

EIN 11-3683563 • 501(c)7 • New York, NY

Profile

Encourage the physical, moral and spiritual development of members through martial arts practice, tournaments and training camps. The credo of the organization is to seek perfection of character, be faithful, endeavor, respect others and refrain from violent behavior.

PO Box 230962New York, NY 10023

www.jkany.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

84th percentile

23%

Higher net margin than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$1,884

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

84th percentile

24%

Faster asset growth than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-3.5%

Faster revenue growth than 36% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$88,089

Up $17,281 (+24%) from 2023

Liabilities

Down

$313

Down $280 (-47%) from 2023

Net Assets

Up

$87,776

Up $17,561 (+25%) from 2023

Revenue

Down

$75,501

Down $2,728 (-3.5%) from 2023

Expenses

Up

$57,940

Up $5,822 (+11%) from 2023

Net Income

Down

$17,561

Down $8,550 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $117,159Liabilities 2010: $3,031Net Assets 2010: $114,1282010Assets 2011: $118,444Liabilities 2011: $3,124Net Assets 2011: $115,3202011Assets 2012: $130,218Liabilities 2012: $2,648Net Assets 2012: $127,5702012Assets 2013: $82,273Liabilities 2013: $1,558Net Assets 2013: $80,7152013Assets 2014: $96,170Liabilities 2014: $3,027Net Assets 2014: $93,1432014Assets 2015: $110,483Liabilities 2015: $3,551Net Assets 2015: $106,9322015Assets 2016: $110,530Liabilities 2016: $11,084Net Assets 2016: $99,4462016Assets 2017: $46,719Liabilities 2017: $3,125Net Assets 2017: $43,5942017Assets 2018: $25,816Liabilities 2018: $983Net Assets 2018: $24,8332018Assets 2019: $48,162Liabilities 2019: $548Net Assets 2019: $47,6142019Assets 2020: $42,891Liabilities 2020: $282Net Assets 2020: $42,6092020Assets 2021: $37,617Liabilities 2021: $707Net Assets 2021: $36,9102021Assets 2022: $44,233Liabilities 2022: $129Net Assets 2022: $44,1042022Assets 2023: $70,808Liabilities 2023: $593Net Assets 2023: $70,2152023Assets 2024: $88,089Liabilities 2024: $313Net Assets 2024: $87,7762024

Highlighted filing

2024

Assets$88,089
Liabilities$313
Net Assets$87,776

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $141,757Expenses 2010: $118,489Net Income 2010: $23,2682010Revenue 2011: $141,313Expenses 2011: $140,121Net Income 2011: $1,1922011Revenue 2012: $127,622Expenses 2012: $115,372Net Income 2012: $12,2502012Revenue 2013: $134,578Expenses 2013: $181,433Net Income 2013: -$46,8552013Revenue 2014: $137,325Expenses 2014: $124,897Net Income 2014: $12,4282014Revenue 2015: $149,794Expenses 2015: $136,005Net Income 2015: $13,7892015Revenue 2016: $142,740Expenses 2016: $150,226Net Income 2016: -$7,4862016Revenue 2017: $141,325Expenses 2017: $197,177Net Income 2017: -$55,8522017Revenue 2018: $80,460Expenses 2018: $99,221Net Income 2018: -$18,7612018Revenue 2019: $70,824Expenses 2019: $48,043Net Income 2019: $22,7812019Revenue 2020: $17,984Expenses 2020: $22,989Net Income 2020: -$5,0052020Revenue 2021: $46,470Expenses 2021: $52,169Net Income 2021: -$5,6992021Revenue 2022: $63,778Expenses 2022: $56,584Net Income 2022: $7,1942022Revenue 2023: $78,229Expenses 2023: $52,118Net Income 2023: $26,1112023Revenue 2024: $75,501Expenses 2024: $57,940Net Income 2024: $17,5612024

Highlighted filing

2024

Revenue$75,501
Expenses$57,940
Net Income$17,561

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.76$0.58$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.78$0.52$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.64$0.57$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.01$0.37$0.46$0.52$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.18$0.23$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.48$0.71$0.48$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.80$0.99$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.03$0.44$1.41$1.97$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.11$0.99$1.43$1.50$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.04$1.07$1.50$1.36$0.14
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.96$0.03$0.93$1.37$1.25$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.81$1.35$1.81$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.03$1.28$1.28$1.15$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.03$1.15$1.41$1.40$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.03$1.14$1.42$1.18$0.23
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$78,229
Mission and Program Overview

Mission

Encourage the physical, moral and spiritual development of members through martial arts practice, tournaments and training camps. The credo of the organization is to seek perfection of character, be faithful, endeavor, respect others and refrain from violent behavior.

Program Services

DescriptionGrantsExpenses
Through regular classes, American Japan Karate Association, Inc. provides karate instruction to all-comers. The goals of training include not only physical fitness but also mental fortitude and respect for others. They have roughly 50 active members in any given year. Additional activities include seasonal training seminars and a regional tournament. The largest seasonal training seminar is their annual international summer camp, where approximately 120 global participants train under their permanent instructors and guest instructors from around the world. The regional tournament occurs twice per year and has anywhere from 30 to 120 participants.-$48,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH VINCENTESecretary-$2,859-$2,859
NORIKO FURUHATADirector-$2,317-$2,317
ANGEL BADILLODirector-$1,754-$1,754
PETE ERFANITreasurer-$1,689-$1,689
EDGARD NAUVice President-$282-$282
LIVIU COLEASADirector-$0--
JACOB LEVITTDirector-$0--
SHU TAKAHASHIChief Instruct.-$0--
ANTHONY DECAPRIOPresident-$0--
MICHAEL ARENADirector-$0--
Filing and Contact Details

Filer

Filer Name
American Japan Karate Association Inc
EIN
11-3683563
Phone
2127995500
Address
PO BOX 230962, NEW YORK, NY 10023

Signing Officer

Name
Pete Erfani
Title
Treasurer
Signed
2024-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Michele Pezzillo CPA LLC
Address
PO Box 34, N Salem, NY 10560
Preparer
Michele Pezzillo CPA
Phone
9146699800
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $178

Other Expenses.1012

Insurance $2679

Other Expenses.1

Guest Instruction $11749

Other Expenses.2

Website $1264

Other Expenses.3

Club, Tournament & Camp Fees $820

Other Expenses.4

Member Events $315

Other Expenses.6

Bank Charge $50

Other Expenses.7

NYS Charities Fee $25

Total Liabilities.1

Payroll and Payroll Tax Escrow - Beginning $129 Payroll and Payroll Tax Escrow - Ending $593

Statement Note 1

The compensation paid to Vice President Edgard Nau, Treasurer Pete Erfani, Secretary Joseph Vincente and Directors Noriko Furuhata and Angel Badillo (reported in Part IV) is for services rendered as Karate Instructors. No Directors or Officers are compensated for their positions within the organization.

Raw XML Appendix156 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHELE PEZZILLO CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum09146699800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 34
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NORTH SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0105600034
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt044233
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt070808
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt026111
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02700
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt044233
IRS990EZ/Form990TotalAssetsGrp/EOYAmt070808
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt078229
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt077
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt044104
IRS990EZ/NetAssetsOrFundBalancesEOYAmt070215
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt044104
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt070215
IRS990EZ/OccupancyRentUtltsAndMaintAmt022216
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02317
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21689
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt42859
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6282
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt81754
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NORIKO FURUHATA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LIVIU COLEASA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PETE ERFANI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACOB LEVITT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOSEPH VINCENTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SHU TAKAHASHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6EDGARD NAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ANTHONY DECAPRIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ANGEL BADILLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9MICHAEL ARENA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHIEF INSTRUCT.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017080
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Encourage the physical, moral and spiritual development of members through martial arts practice, tournaments and training camps. The credo of the organization is to seek perfection of character, be faithful, endeavor, respect others and refrain from violent behavior.
IRS990EZ/PrintingPublicationsPostageAmt0230
IRS990EZ/ProgramServiceRevenueAmt078152
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Through regular classes, American Japan Karate Association, Inc. provides karate instruction to all-comers. The goals of training include not only physical fitness but also mental fortitude and respect for others. They have roughly 50 active members in any given year. Additional activities include seasonal training seminars and a regional tournament. The largest seasonal training seminar is their annual international summer camp, where approximately 120 global participants train under their permanent instructors and guest instructors from around the world. The regional tournament occurs twice per year and has anywhere from 30 to 120 participants.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048139
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09892
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0129
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0593
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt052118
IRS990EZ/TotalProgramServiceExpensesAmt048139
IRS990EZ/TotalRevenueAmt078229
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.jkany.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $178
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $2679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Guest Instruction $11749
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Website $1264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Club, Tournament & Camp Fees $820
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Member Events $315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charge $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NYS Charities Fee $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll and Payroll Tax Escrow - Beginning $129 Payroll and Payroll Tax Escrow - Ending $593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The compensation paid to Vice President Edgard Nau, Treasurer Pete Erfani, Secretary Joseph Vincente and Directors Noriko Furuhata and Angel Badillo (reported in Part IV) is for services rendered as Karate Instructors. No Directors or Officers are compensated for their positions within the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Statement Note 1
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE ERFANI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN JAPAN KARATE ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0113683563
ReturnHeader/Filer/PhoneNum02127995500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 230962
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010023
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364750734
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHELE PEZZILLO CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 34
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0N Salem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010560
ReturnHeader/PreparerPersonGrp/PhoneNum09146699800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE PEZZILLO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-06T13:32:32-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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