Civic Intelligence

Nishiyamato Inc DBA Nishiyamato Academy of California

990 • Fiscal year 2017 • EIN 33-0526320

Apr 01, 2016 to Mar 31, 2017 • Filed on May 25, 2017

2458 Lomita BlvdLomita, CA 90717

(310) 325-7040

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

81st percentile

$138,918

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,350,121

Up $757,947 (+21%) from 2016

Net Assets

Up

$4,327,024

Up $770,694 (+22%) from 2016

Liabilities

Down

$23,097

Down $12,747 (-36%) from 2016

Revenue

Up

$4,062,686

Up $620,078 (+18%) from 2016

Expenses

Up

$3,291,992

Up $195,767 (+6.3%) from 2016

Net Income

Up

$770,694

Up $424,311 (+122%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2015: $3,253,367Liabilities 2015: $43,420Net Assets 2015: $3,209,9472015Assets 2016: $3,592,174Liabilities 2016: $35,844Net Assets 2016: $3,556,3302016Assets 2017: $4,350,121Liabilities 2017: $23,097Net Assets 2017: $4,327,0242017Assets 2018: $4,942,147Liabilities 2018: $13,489Net Assets 2018: $4,928,6582018Assets 2019: $5,335,003Liabilities 2019: $994Net Assets 2019: $5,334,0092019Assets 2020: $5,939,778Liabilities 2020: $280Net Assets 2020: $5,939,4982020Assets 2021: $7,080,937Liabilities 2021: $582Net Assets 2021: $7,080,3552021Assets 2022: $7,370,124Liabilities 2022: $948Net Assets 2022: $7,369,1762022Assets 2023: $7,955,049Liabilities 2023: $13,676Net Assets 2023: $7,941,3732023Assets 2024: $8,130,355Liabilities 2024: $1,424Net Assets 2024: $8,128,9312024Assets 2025: $9,695,188Liabilities 2025: $839Net Assets 2025: $9,694,3492025

Highlighted filing

2017

Assets$4,350,121
Liabilities$23,097
Net Assets$4,327,024

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2015: $3,137,712Expenses 2015: $3,008,245Net Income 2015: $129,4672015Revenue 2016: $3,442,608Expenses 2016: $3,096,225Net Income 2016: $346,3832016Revenue 2017: $4,062,686Expenses 2017: $3,291,992Net Income 2017: $770,6942017Revenue 2018: $3,905,342Expenses 2018: $3,303,708Net Income 2018: $601,6342018Revenue 2019: $3,728,650Expenses 2019: $3,323,300Net Income 2019: $405,3502019Revenue 2020: $4,383,921Expenses 2020: $3,472,197Net Income 2020: $911,7242020Revenue 2021: $3,867,805Expenses 2021: $2,726,948Net Income 2021: $1,140,8572021Revenue 2022: $3,408,690Expenses 2022: $3,119,869Net Income 2022: $288,8212022Revenue 2023: $4,119,552Expenses 2023: $3,547,355Net Income 2023: $572,1972023Revenue 2024: $3,814,286Expenses 2024: $3,626,728Net Income 2024: $187,5582024Revenue 2025: $4,819,728Expenses 2025: $3,851,074Net Income 2025: $968,6542025

Highlighted filing

2017

Revenue$4,062,686
Expenses$3,291,992
Net Income$770,694
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
May 25, 2017
Return Version
2016v3.0
Gross Receipts
$4,062,686
Mission and Program Overview

Mission

To provide balanced educational program from kindergarten to high school where students can be prepared and provided with necessary skills to meet the challengesof the 21st century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,888,505$3,659,199▲ $770,694
Cash and Non-Interest-Bearing Accounts$2,518,974$3,260,188▲ $741,214
Savings and Temporary Cash Investments$976,786$979,373▲ $2,587
Pd in Cap Srpls Land Bldg Eqp Fund$637,825$637,825→ $0
Land, Buildings, and Equipment, Net$96,414$110,560▲ $14,146
Cap Stk Tr Prin Current Funds$30,000$30,000→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,592,174$4,350,121▲ $757,947
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35,844$23,097▼ $12,747
Total Liabilities$35,844$23,097▼ $12,747
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,556,330$4,327,024▲ $770,694
Total Liabilities and Net Assets / Fund Balance$3,592,174$4,350,121▲ $757,947

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,178$1,271,847$1,363,025
Equipment$19,382$85,539$104,921
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katsuyuki NishikawaPresident & CEOFT$138,918$138,918
Natsuko TanoseTreasurerFT$109,198$109,198
Revenue and Support

Revenue Composition

Contributions and Grants
$857,246
Program Service Revenue
$3,202,853
Investment Income
$2,587
Other Revenue
$0
All Other Contributions
$857,246
Change in Net Assets
$770,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,973,480
Other Expenses$1,318,512
Total Fundraising Expense$177,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,262,580$236,734$78,911$1,578,225
Occupancy$295,347$55,378$18,459$369,184
Current Officers, Directors, Trustees, and Key Employees$111,652$111,652$24,812$248,116
Insurance$132,074$24,764$8,255$165,093
Payroll Taxes$117,711$22,071$7,357$147,139
All Other Expenses$99,578$18,673$6,222$124,473
Other Expenses$36,740$6,889$2,296$45,925
Advertising$20,487$3,842$1,280$25,609
Fees for Services Accounting$19,520$3,660$1,220$24,400
Fees for Services Legal$16,899$3,169$1,056$21,124
Depreciation Depletion$13,638$2,558$852$17,048
Travel$8,286$1,554$518$10,358
Office Expenses$4,413$827$276$5,516
Total Functional Expenses$2,546,751$568,238$177,003$3,291,992
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Husband and wife

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Mr. Ryotaro Tanase owns 100% common stock of the Corporation.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Directors and Offficers of the Corporation are elecled by the Stockholders on an annual basis.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Major decisions made by the governing body must be verified and approved by the stockholder.

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy of the form 990 are provided and explained to the Management and the Board of Directors for approval prior to submit to the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Directors and officers are required to disclose any conflicts with the Corporation at the Management Meeting and annual Board of Directors meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of the CEO, executive directors and top management officers are determined by a review of performance process in which the reponsibility, performance of the organization versus budget, industry's comparable data are considered and approved by the stockholder.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation for other officers or key employees are reviewed through an employee performance review process in which the industry's comparable data are used to determine the compensation and approved by the Board of directors.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The Organization discloses its policy through local major newspaper company.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization discloses its policy of disclosure of governing documents, confilct of interest policy,its financial statements are available to the pubblic upon request at its Corporate Headquarter office.

Filing and Contact Details

Filer

Filer Name
Nishiyamato Inc
EIN
33-0526320
Phone
3103257040
Address
2458 LOMITA BLVD, LOMITA, CA 90717

Signing Officer

Name
Katsuyuki Nishikawa
Title
President & CEO
Signed
2017-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katsuyuki Nishikawa
Formed
1993
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
1
Employees
82
Volunteers
100

Preparer

Firm
Tin Huu Tran CPA
Address
9611 Monaco Dr, Cypress, CA 90630
Preparer
Tin H Tran
Phone
7148281067
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IRS990/PYProgramServiceRevenueAmt03056411
IRS990/PYRevenuesLessExpensesAmt0346383
IRS990/PYSalariesCompEmpBnftPaidAmt01906795
IRS990/PYTotalExpensesAmt03096225
IRS990/PYTotalRevenueAmt03442608
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0770694
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02888505
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03659199
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0976786
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0979373
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019382
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104921
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091178
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01271847
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01363025
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110560
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization has a policy and procedure to publicize its racially nondiscriminatory policy through local major newspaper on an annual basis.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Husband and wife
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Mr. Ryotaro Tanase owns 100% common stock of the Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Directors and Offficers of the Corporation are elecled by the Stockholders on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Major decisions made by the governing body must be verified and approved by the stockholder.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copy of the form 990 are provided and explained to the Management and the Board of Directors for approval prior to submit to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Directors and officers are required to disclose any conflicts with the Corporation at the Management Meeting and annual Board of Directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation of the CEO, executive directors and top management officers are determined by a review of performance process in which the reponsibility, performance of the organization versus budget, industry's comparable data are considered and approved by the stockholder.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Compensation for other officers or key employees are reviewed through an employee performance review process in which the industry's comparable data are used to determine the compensation and approved by the Board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The Organization discloses its policy through local major newspaper company.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The organization discloses its policy of disclosure of governing documents, confilct of interest policy,its financial statements are available to the pubblic upon request at its Corporate Headquarter office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03592174
IRS990/TotalAssetsEOYAmt04350121
IRS990/TotalAssetsGrp/BOYAmt03592174
IRS990/TotalAssetsGrp/EOYAmt04350121
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0857246
IRS990/TotalEmployeeCnt082
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0177003
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0568238
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02546751
IRS990/TotalFunctionalExpensesGrp/TotalAmt03291992
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035844
IRS990/TotalLiabilitiesEOYAmt023097
IRS990/TotalLiabilitiesGrp/BOYAmt035844
IRS990/TotalLiabilitiesGrp/EOYAmt023097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03556330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04327024
IRS990/TotalProgramServiceExpensesAmt02546751
IRS990/TotalProgramServiceRevenueAmt03202853
IRS990/TotalReportableCompFromOrgAmt0248116
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03205440
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04062686
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03592174
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04350121
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt0518
IRS990/TravelGrp/ManagementAndGeneralAmt01554
IRS990/TravelGrp/ProgramServicesAmt08286
IRS990/TravelGrp/TotalAmt010358
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02458 Lomita Blvd
IRS990/USAddress/CityNm0Lomita
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090717
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.nacus.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katsuyuki Nishikawa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NISHIYAMATO INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA NISHIYAMATO ACADEMY OF CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0NISH

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