Civic Intelligence

Japan Business Association of Seattle

990 • Fiscal year 2018 • EIN 42-1554112

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 15, 2019

919 124th Avenue NE No 207Bellevue, WA 98005

(425) 679-5120

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

45th percentile

$51,400

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

60th percentile

4.0%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-1.6%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$1,304,733

Flat from 2018

Net Assets

Flat

$1,304,436

Flat from 2018

Liabilities

Flat

$297

Flat from 2018

Revenue

Flat

$1,770,993

Flat from 2018

Expenses

Flat

$1,721,589

Flat from 2018

Net Income

Flat

$49,404

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $573,578Liabilities 2011: $4,473Net Assets 2011: $569,1052011Assets 2012: $603,702Liabilities 2012: $4,730Net Assets 2012: $598,9722012Assets 2013: $716,052Liabilities 2013: $0Net Assets 2013: $716,0522013Assets 2014: $816,261Liabilities 2014: $0Net Assets 2014: $816,2612014Assets 2015: $923,594Liabilities 2015: $0Net Assets 2015: $923,5942015Assets 2016: $1,064,896Liabilities 2016: $0Net Assets 2016: $1,064,8962016Assets 2017: $1,255,032Liabilities 2017: $0Net Assets 2017: $1,255,0322017Assets 2018: $1,304,733Liabilities 2018: $297Net Assets 2018: $1,304,4362018Assets 2018: $1,304,733Liabilities 2018: $297Net Assets 2018: $1,304,4362018Assets 2019: $1,304,281Liabilities 2019: $0Net Assets 2019: $1,304,2812019Assets 2020: $1,492,861Liabilities 2020: $0Net Assets 2020: $1,492,8612020Assets 2021: $1,844,822Liabilities 2021: $0Net Assets 2021: $1,844,8222021Assets 2022: $1,829,267Liabilities 2022: $0Net Assets 2022: $1,829,2672022Assets 2023: $1,563,845Liabilities 2023: $0Net Assets 2023: $1,563,8452023Assets 2024: $1,543,363Liabilities 2024: $12,600Net Assets 2024: $1,530,7632024

Highlighted filing

2018

Assets$1,304,733
Liabilities$297
Net Assets$1,304,436

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,554,226Expenses 2011: $1,610,209Net Income 2011: -$55,9832011Revenue 2012: $1,485,396Expenses 2012: $1,455,529Net Income 2012: $29,8672012Revenue 2013: $1,562,028Expenses 2013: $1,444,948Net Income 2013: $117,0802013Revenue 2014: $1,629,478Expenses 2014: $1,526,924Net Income 2014: $102,5542014Revenue 2015: $1,598,408Expenses 2015: $1,491,075Net Income 2015: $107,3332015Revenue 2016: $1,700,075Expenses 2016: $1,558,863Net Income 2016: $141,2122016Revenue 2017: $1,799,720Expenses 2017: $1,609,584Net Income 2017: $190,1362017Revenue 2018: $1,770,993Expenses 2018: $1,721,589Net Income 2018: $49,4042018Revenue 2018: $1,770,993Expenses 2018: $1,721,589Net Income 2018: $49,4042018Revenue 2019: $1,802,181Expenses 2019: $1,802,336Net Income 2019: -$1552019Revenue 2020: $1,546,847Expenses 2020: $1,358,267Net Income 2020: $188,5802020Revenue 2021: $1,631,136Expenses 2021: $1,279,931Net Income 2021: $351,2052021Revenue 2022: $1,522,412Expenses 2022: $1,537,968Net Income 2022: -$15,5562022Revenue 2023: $1,604,843Expenses 2023: $1,870,265Net Income 2023: -$265,4222023Revenue 2024: $1,674,666Expenses 2024: $1,698,141Net Income 2024: -$23,4752024

Highlighted filing

2018

Revenue$1,770,993
Expenses$1,721,589
Net Income$49,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,770,993
Mission and Program Overview

Mission

Manage seattle japanese school located in bellevue, wa; deepen mutual understanding between japan and the u.s. In economic and cultural areas; and promote closer relationships between members and community through activities such as sporting events, field trips, seminars, and conferences.

Manage japanese school in bellevue, wa and promote relationship between members and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,255,032$1,304,436▲ $49,404
Cash and Non-Interest-Bearing Accounts$1,127,599$1,170,050▲ $42,451
Savings and Temporary Cash Investments$126,809$134,072▲ $7,263
Accounts Receivable$320$611▲ $291
Prepaid Expenses and Deferred Charges$304$0▼ $304
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,255,032$1,304,733▲ $49,701
Liabilities
Accounts Payable and Accrued Expenses$0$297▲ $297
Total Liabilities$0$297▲ $297
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,255,032$1,304,436▲ $49,404
Total Liabilities and Net Assets / Fund Balance$1,255,032$1,304,733▲ $49,701

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$16,801$16,801
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Yoshiharu KurosawaExecutive DirectorFT$51,400$51,400

Board Members and Trustees

NameTitle
Toshihiro KawachiPresident
Moriyuki OnishiVice President
Naoki YamamotoVice President
Tetsuji MizunoVice President (thru 5/30)
Daisaku IzawaDirector
Masakazu HattoriDirector
Nobuyuki OdagiriDirector
Ryotaro NakamuraDirector
Tamako HayashiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,785
Program Service Revenue
$1,566,952
Investment Income
$1,572
Other Revenue
$16,684
All Other Contributions
$26,109
Change in Net Assets
$49,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,051,846
Other Expenses$654,043
Grants and Similar Amounts Paid$15,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$842,775$65,272-$908,047
Occupancy$190,381--$190,381
Payroll Taxes$69,479$22,920-$92,399
All Other Expenses$70,851--$70,851
Conferences and Meetings$59,726--$59,726
Current Officers, Directors, Trustees, and Key Employees-$51,400-$51,400
Office Expenses$47,508--$47,508
Other Expenses$34,898--$34,898
Grants to Domestic Orgs$15,700--$15,700
Insurance$13,644--$13,644
Fees for Services Other$7,147--$7,147
Travel$1,183--$1,183
Total Functional Expenses$1,581,997$139,592$0$1,721,589
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Japan America SocietyMercer Island, WA-Sponsorship$10,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Japan business association has members.

Form 990, Part VI, Section A, Line 7A

The members elect certain members of the governing body.

Form 990, Part VI, Section A, Line 7B

Certain governance decisions of the organization are subject to approval by the members.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the organization's board members.

Form 990, Part VI, Section C, Line 19

The documents are made available to the public at the organization's principal office upon request.

Filing and Contact Details

Filer

Filer Name
Japan Business Association of Seattle
EIN
42-1554112
Phone
4256795120
Address
919 124TH AVENUE NE NO 207, BELLEVUE, WA 98005

Signing Officer

Name
Asami Tsuruta
Title
Executive Director
Phone
4256795120
Signed
2019-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Asami Tsuruta
Formed
2002
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
75
Volunteers
440

Preparer

Firm
Moss Adams Llp
Address
999 THIRD AVENUE SUITE 2800, SEATTLE, WA 98104
Preparer
Satoko Valdes
Phone
2063026500
Raw XML AppendixShowing 400 of 424 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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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01275755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1244453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246744
IRS990/ProgSrvcAccomActy2Grp/Desc0SEATTLE JAPANESE SCHOOL (HOSHUKO): TEACHING AND ADMINISTERING JAPANESE LANGUAGE, MATH, AND OTHER SUBJECTS FOLLOWING A STANDARD DEVELOPED IN CONSULTATION WITH THE JAPANESE MINISTRY OF EDUCATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01303238
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01275755
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0211218
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01329
IRS990/PYOtherExpensesAmt0557949
IRS990/PYOtherRevenueAmt08101
IRS990/PYProgramServiceRevenueAmt01579072
IRS990/PYRevenuesLessExpensesAmt0190136
IRS990/PYSalariesCompEmpBnftPaidAmt01051635
IRS990/PYTotalExpensesAmt01609584
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01799720
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt049404
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0291197
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01255032
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01304436
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0126809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0134072
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016801
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016801
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ANNOUNCEMENTS IN LOCAL NEWSPAPERS AND JOURNALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SPONSORSHIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JAPAN AMERICA SOCIETY
IRS990ScheduleI/RecipientTable/RecipientEIN0237282194
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03010 77TH AVE SE STE 102
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MERCER ISLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098040
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAPAN BUSINESS ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT CERTAIN MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S PRINCIPAL OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01255032
IRS990/TotalAssetsEOYAmt01304733
IRS990/TotalAssetsGrp/BOYAmt01255032
IRS990/TotalAssetsGrp/EOYAmt01304733
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0185785
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0139592
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01581997
IRS990/TotalFunctionalExpensesGrp/TotalAmt01721589
IRS990/TotalGrossUBIAmt08083
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0297
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01255032
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01304436
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01581997
IRS990/TotalProgramServiceRevenueAmt01566952
IRS990/TotalReportableCompFromOrgAmt051400
IRS990/TotalRevenueGrp/ExclusionAmt010173
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01566952
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01770993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08083
IRS990/TotalVolunteersCnt0440
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01255032
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01304733
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01183
IRS990/TravelGrp/TotalAmt01183
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0919 124TH AVENUE NE NO 207
IRS990/USAddress/CityNm0BELLEVUE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098005
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.JBASEATTLE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ASAMI TSURUTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04256795120
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAPAN BUSINESS ASSOCIATION OF SEATTLE
ReturnHeader/Filer/BusinessNameControlTxt0JAPA
ReturnHeader/Filer/EIN0421554112
ReturnHeader/Filer/PhoneNum04256795120
ReturnHeader/Filer/USAddress/AddressLine1Txt0919 124TH AVENUE NE NO 207

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.01$1.53$1.67$1.70$0.02
2023Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$1.60$1.87$0.27
2022Summary only. Only limited summary data is available for this year.$1.83$0.00$1.83$1.52$1.54$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.00$1.84$1.63$1.28$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$1.55$1.36$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$1.80$1.80$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.77$1.72$0.05
2018Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$1.77$1.72$0.05
2017Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$1.80$1.61$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$1.70$1.56$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.60$1.49$0.11
2014Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$1.63$1.53$0.10
2013Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$1.56$1.44$0.12
2012Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$1.49$1.46$0.03
2011Summary only. Only limited summary data is available for this year.$0.57$0.00$0.57$1.55$1.61$0.06