Civic Intelligence

Japan United States Teaching Inc

EIN 31-1368445 • 501(c)3 • Honolulu, HI

Profile

For students from Japan to help them adapt US educational system and to maintain their Japanese language skills. For domestic students and students from foreign countries except Japan to introduce the Japanese language and Japanese culture.

4999 Kahala Avenue STE Apt 268Honolulu, HI 96816

www.just-inst.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.31x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.69x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,814

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

60th percentile

7.7%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$913,946

Down $12,355 (-1.3%) from 2021

Liabilities

Flat

$9,772

Flat from 2021

Net Assets

Down

$904,174

Down $12,355 (-1.3%) from 2021

Revenue

Down

$378,718

Down $148,561 (-28%) from 2021

Expenses

Down

$391,073

Down $1,893 (-0.5%) from 2021

Net Income

Down

-$12,355

Down $146,668 (-109%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2020: $793,987Liabilities 2020: $11,771Net Assets 2020: $782,2162020Assets 2021: $926,301Liabilities 2021: $9,772Net Assets 2021: $916,5292021Assets 2022: $913,946Liabilities 2022: $9,772Net Assets 2022: $904,1742022

Highlighted filing

2022

Assets$913,946
Liabilities$9,772
Net Assets$904,174

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $510,089Expenses 2020: $379,591Net Income 2020: $130,4982020Revenue 2021: $527,279Expenses 2021: $392,966Net Income 2021: $134,3132021Revenue 2022: $378,718Expenses 2022: $391,073Net Income 2022: -$12,3552022

Highlighted filing

2022

Revenue$378,718
Expenses$391,073
Net Income-$12,355

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 11, 2023
Return Version
2022v5.0
Gross Receipts
$378,718
Mission and Program Overview

Mission

For students from Japan to help them adapt US educational system and to maintain their Japanese language skills. For domestic students and students from foreign countries except Japan to introduce the Japanese language and Japanese culture.

International School to train students as bilingual and biculturals for US and Japan

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$381,857$382,580▲ $723
Accounts Receivable$249,558$249,558→ $0
Land, Buildings, and Equipment, Net$150,189$147,081▼ $3,108
Receivables From Officers Etc$141,236$131,278▼ $9,958
Savings and Temporary Cash Investments$3,449$3,449→ $0
Prepaid Expenses and Deferred Charges$12--
Total Assets$926,301$913,946▼ $12,355
Liabilities
Accounts Payable and Accrued Expenses$9,772$9,772→ $0
Total Liabilities$9,772$9,772→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$916,529$904,174▼ $12,355
Total Net Assets Fund Balance$916,529$904,174▼ $12,355
Total Liabilities and Net Assets / Fund Balance$926,301$913,946▼ $12,355

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$98,298$26,032$124,330
Equipment$48,783-$48,783
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hideo IshikawaPresident and DirectorPT$47,814$47,814
Yumi IshikawaSecretary and DirectorPT$23,814$23,814
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$363,602
Investment Income
$0
Other Revenue
$15,116
Change in Net Assets
$-12,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$196,359
Other Expenses$194,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$94,297--$94,297
Other Salaries and Wages$92,459--$92,459
Current Officers, Directors, Trustees, and Key Employees$71,129--$71,129
Office Expenses$57,350--$57,350
Payroll Taxes$30,247--$30,247
Travel$23,150--$23,150
Insurance$6,004--$6,004
Information Technology$5,289--$5,289
Depreciation Depletion$4,521--$4,521
Fees for Services Legal$4,060--$4,060
Other Employee Benefits$2,524--$2,524
Fees for Services Accounting$43--$43
Total Functional Expenses$391,073$0$0$391,073
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$141,236$131,278▼ $9,958
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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
No
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 8

Semi-monthly meetings with Directors and occationally adding Program Directors were held several times to share the information for all activities shown in Form 990. We especially focused on the daily class activities, hiring, governance, controls of expenses, and a new liaison office in Tokyo. We allocated 200,000 to open a new office in Tokyo in 2022. Also, we held monthly directors meetings to make smooth linkages between the Ohio and Hawaii operations for establishing an Academic program for middle school/high school level supplemental schools so-called Hoshuko.

Form 990, Part VI, Section C, Line 19

None. Our school is the only organization in Ohio and three adjacent states, PA, IN, and KY for the bilingual education of Japanese and English Languages. Our activity is so unique that we are still in an exploring phase to serve the community. While we improve the quality of our daily educational services day by day, we try to keep a free hand to resolve the issues through good communication between teaching staff and directors. Governing Documents we made a mini flyer to introduce our activity to the public and distribute it as a PDF file. Additionally in Hawaii, our educational seminars were introduced through radio broadcasting, KZOO AM1210, and a local community paper, Lighthouse. We have two websites, http//www.just-inst.org as our major homepage and http//rainbowmath.web.fc2.com, an announcement of our conferences and demo sessions focused on bilingual Math training as a supplementary prep school at a middle school and a high school level. Currently, we run three major outreach activities, 1 semi-annual concerts by bilingual preschoolers and K-5 pupils in the City of Dublin Training Room, Ohio, 2 five educational conferences in Fall 2018, three in Dublin, Ohio, one in Cincinnati, KY and one in Honolulu, HI, and 3 two major national English ability tests, TOEIC for businessmen run by ETS and Eiken for general English language test run by Japanese government-backed organization, Eigo Kentei Kyokai. The goal is to increase the qualified bilingual academic populations of Japanese and English to link Japan and US at the higher education level and international businesses. The total numbers of attendees are one the largest in the Midwest.

Form 990, Part VI, Section C, Line 19

Conflict of interest policy we have never faced any concerns or conflict for the last 27 years of operation. Rather, all participants as faculties, and parents of students know this is only one opportunity for bilingual education in Japanese and English in the State of Ohio.

Filing and Contact Details

Filer

Filer Name
Japan United States Teaching Inc
EIN
31-1368445
In Care Of
% Hideo Ishikawa
Phone
6144532081
Address
4999 Kahala Avenue STE Apt 268, Honolulu, HI 96816
Doing Business As
JUST Institute

Signing Officer

Name
Hideo Ishikawa
Title
President
Phone
6144532081
Signed
2023-11-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Hideo Ishikawa
Formed
1992
Legal Domicile
Ia
Voting Board Members
2
Independent Board Members
0
Employees
10
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Semi-monthly meetings with Directors and occationally adding Program Directors were held several times to share the information for all activities shown in Form 990. We especially focused on the daily class activities, hiring, governance, controls of expenses, and a new liaison office in Tokyo. We allocated 200,000 to open a new office in Tokyo in 2022. Also, we held monthly directors meetings to make smooth linkages between the Ohio and Hawaii operations for establishing an Academic program for middle school/high school level supplemental schools so-called Hoshuko.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1None. Our school is the only organization in Ohio and three adjacent states, PA, IN, and KY for the bilingual education of Japanese and English Languages. Our activity is so unique that we are still in an exploring phase to serve the community. While we improve the quality of our daily educational services day by day, we try to keep a free hand to resolve the issues through good communication between teaching staff and directors. Governing Documents we made a mini flyer to introduce our activity to the public and distribute it as a PDF file. Additionally in Hawaii, our educational seminars were introduced through radio broadcasting, KZOO AM1210, and a local community paper, Lighthouse. We have two websites, http//www.just-inst.org as our major homepage and http//rainbowmath.web.fc2.com, an announcement of our conferences and demo sessions focused on bilingual Math training as a supplementary prep school at a middle school and a high school level. Currently, we run three major outreach activities, 1 semi-annual concerts by bilingual preschoolers and K-5 pupils in the City of Dublin Training Room, Ohio, 2 five educational conferences in Fall 2018, three in Dublin, Ohio, one in Cincinnati, KY and one in Honolulu, HI, and 3 two major national English ability tests, TOEIC for businessmen run by ETS and Eiken for general English language test run by Japanese government-backed organization, Eigo Kentei Kyokai. The goal is to increase the qualified bilingual academic populations of Japanese and English to link Japan and US at the higher education level and international businesses. The total numbers of attendees are one the largest in the Midwest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policy we have never faced any concerns or conflict for the last 27 years of operation. Rather, all participants as faculties, and parents of students know this is only one opportunity for bilingual education in Japanese and English in the State of Ohio.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TaxableDistributionsInd0false
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0926301
IRS990/TotalAssetsEOYAmt0913946
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0391073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0391073
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt09772
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0904174
IRS990/TotalProgramServiceExpensesAmt0387539
IRS990/TotalProgramServiceRevenueAmt0363602
IRS990/TotalReportableCompFromOrgAmt071628
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378718
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0926301
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0913946
IRS990/TravelGrp/ProgramServicesAmt023150
IRS990/TravelGrp/TotalAmt023150
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt04999 Kahala Avenue STE Apt 268
IRS990/USAddress/CityNm0Honolulu
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096816
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.just-inst.org
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Hideo Ishikawa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06144532081
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Japan United States Teaching Inc
ReturnHeader/Filer/BusinessNameControlTxt0JAPA
ReturnHeader/Filer/EIN0311368445
ReturnHeader/Filer/InCareOfNm0% Hideo Ishikawa
ReturnHeader/Filer/PhoneNum06144532081
ReturnHeader/Filer/USAddress/AddressLine1Txt04999 Kahala Avenue STE Apt 268
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096816
ReturnHeader/ReturnTs02023-11-12T01:13:00-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Hideo
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Ishikawa
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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