Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 46-3885159 • 501(c)3 • Federal Way, WA
Profile
To provide Japanese language & educational instruction and social activities for individuals who have cultural & language barriers, especially senior citizens.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 16.4% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$2,197
Down $3,313 (-60%) from 2023
Liabilities
Down$282
Down $158 (-36%) from 2023
Net Assets
Down$1,915
Down $3,155 (-62%) from 2023
Revenue
Down$68,403
Down $1,142 (-1.6%) from 2023
Expenses
Up$74,058
Up $1,778 (+2.5%) from 2023
Net Income
Down-$5,655
Down $2,920 (-107%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide Japanese language & educational instruction and social activities for individuals who have cultural & language barriers, especially senior citizens.
| Description | Grants | Expenses |
|---|---|---|
| Childrens Classes: 19 students received Japanese language instructionto assist them with being able to communicate better with Japanesefamily members and others. | $0 | $49,878 |
| Adult Classes: 6 students received Japanese language instructionto assist them with being able to communicate in Japanese due tofamily needs, travel needs, etc. | $0 | $13,841 |
| Senior Classes: Approximately 3 Japanese seniors were assisted withtranslation services, taught how to use smart phones and computers, and provided with cultural enrichment activities to enhance their quality of life. | $0 | $7,539 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rina Wariner | Director & Key Employee | FT | $11,200 | - | $11,200 |
| Reiko Mowery | President | FT | $3,478 | - | $3,478 |
| Rea Mowery | Secretary | PT | $0 | - | - |
“Miscellaneous 2585.”
“Advertising 2972.”
“Automobile expenses 1313.”
“Bank Charges 633.”
“Business Taxes 202.”
“Insurance 711.”
“Licenses, Permits, & Fees 65.”
“Merchant Services 1449.”
“Miscellaneous 296.”
“Office Expenses 2282.”
“Payroll Tax Expenses 1414.”
“Supplies 4209.”
“Depreciation 0.”
“Capital Investment Made By Officer 2500.”
“Furniture and Equipment (net of depreciation) 0. 0.”
“Prepaid Expenses 1300. 0.”
“Payroll Taxes Payable 440. 282.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Liquid Assets Accounting LLC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2064984099 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O Box 1593 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Orting |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98360 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4210 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2197 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5655 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1810 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountCntryCd | 0 | JA |
| IRS990EZ/ForeignFinancialAccountInd | 0 | true |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5510 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 2197 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 68403 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 5070 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 1915 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 5070 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 1915 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 42024 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 55.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 45.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 3478 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 11200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Reiko Mowery |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Rea Mowery |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Rina Wariner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director & Key Employee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1300 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2500 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15546 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2585 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide Japanese language & educational instruction and social activities for individuals who have cultural & language barriers, especially senior citizens. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 65818 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Senior Classes: Approximately 3 Japanese seniors were assisted withtranslation services, taught how to use smart phones and computers, and provided with cultural enrichment activities to enhance their quality of life. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Childrens Classes: 19 students received Japanese language instructionto assist them with being able to communicate better with Japanesefamily members and others. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Adult Classes: 6 students received Japanese language instructionto assist them with being able to communicate in Japanese due tofamily needs, travel needs, etc. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 7539 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 49878 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 13841 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14678 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 440 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 282 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 74058 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 71258 |
| IRS990EZ/TotalRevenueAmt | 0 | 68403 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 168 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5714 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 369 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 6371 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 6371 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 168 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5714 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 369 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 6371 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 6371 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Miscellaneous 2585. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising 2972. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Automobile expenses 1313. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Bank Charges 633. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Business Taxes 202. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance 711. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Licenses, Permits, & Fees 65. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Merchant Services 1449. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Miscellaneous 296. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Office Expenses 2282. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Payroll Tax Expenses 1414. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Supplies 4209. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Depreciation 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Capital Investment Made By Officer 2500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Furniture and Equipment (net of depreciation) 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Prepaid Expenses 1300. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Payroll Taxes Payable 440. 282. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REIKO MOWERY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2532123957 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JAPANESE AGAPE SENIOR INDEPENDENT LIVING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JAPA |
| ReturnHeader/Filer/EIN | 0 | 463885159 |
| ReturnHeader/Filer/PhoneNum | 0 | 2532123957 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 31624 8TH AVENUE SW |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FEDERAL WAY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98023 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DANA L FREELAND CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 16130 SE 300TH STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KENT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98042 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2532342343 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANA L FREELAND |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-05T15:11:39-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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