Civic Intelligence

Birmingham Supplementary School

EIN 63-1281756 • 501(c)3 • Lincoln, AL

Profile

EDUCATION

1800 Honda DriveLincoln, AL 35096-5105

bssal.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

55th percentile

4.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

1.8%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$189,768

Up $26,011 (+16%) from 2024

Liabilities

Up

$28,867

Up $21,245 (+279%) from 2024

Net Assets

Up

$160,901

Up $4,766 (+3.1%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin55th percentile

Revenue

Up

$118,687

Up $2,075 (+1.8%) from 2024

Expenses

Up

$113,921

Up $1,114 (+1.0%) from 2024

Net Income

Up

$4,766

Up $961 (+25%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$200K$150K$100K$50K$0Assets 2011: $103,805Liabilities 2011: $8,115Net Assets 2011: $95,6902011Assets 2012: $119,792Liabilities 2012: $3,640Net Assets 2012: $116,1522012Assets 2013: $129,044Liabilities 2013: $3,853Net Assets 2013: $125,1912013Assets 2014: $143,422Liabilities 2014: $3,886Net Assets 2014: $139,5362014Assets 2015: $146,178Liabilities 2015: $3,228Net Assets 2015: $142,9502015Assets 2016: $146,644Liabilities 2016: $3,686Net Assets 2016: $142,9582016Assets 2017: $160,649Liabilities 2017: $8,246Net Assets 2017: $152,4032017Assets 2018: $165,786Liabilities 2018: $6,154Net Assets 2018: $159,6322018Assets 2019: $170,076Liabilities 2019: $10,528Net Assets 2019: $159,5482019Assets 2020: $151,542Liabilities 2020: $721Net Assets 2020: $150,8212020Assets 2021: $169,327Liabilities 2021: $2,297Net Assets 2021: $167,0302021Assets 2022: $164,525Liabilities 2022: $18,761Net Assets 2022: $145,7642022Assets 2023: $182,254Liabilities 2023: $29,924Net Assets 2023: $152,3302023Assets 2024: $163,757Liabilities 2024: $7,622Net Assets 2024: $156,1352024Assets 2025: $189,768Liabilities 2025: $28,867Net Assets 2025: $160,9012025

Highlighted filing

2025

Assets$189,768
Liabilities$28,867
Net Assets$160,901
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $87,530Expenses 2011: $91,568Net Income 2011: -$4,0382011Revenue 2012: $110,035Expenses 2012: $89,573Net Income 2012: $20,4622012Revenue 2013: $98,134Expenses 2013: $89,095Net Income 2013: $9,0392013Revenue 2014: $101,465Expenses 2014: $87,120Net Income 2014: $14,3452014Revenue 2015: $96,162Expenses 2015: $92,748Net Income 2015: $3,4142015Revenue 2016: $81,984Expenses 2016: $81,976Net Income 2016: $82016Revenue 2017: $93,262Expenses 2017: $83,817Net Income 2017: $9,4452017Revenue 2018: $123,066Expenses 2018: $115,837Net Income 2018: $7,2292018Revenue 2019: $122,834Expenses 2019: $122,918Net Income 2019: -$842019Revenue 2020: $107,788Expenses 2020: $116,515Net Income 2020: -$8,7272020Revenue 2021: $72,808Expenses 2021: $56,599Net Income 2021: $16,2092021Revenue 2022: $80,765Expenses 2022: $102,031Net Income 2022: -$21,2662022Revenue 2023: $116,612Expenses 2023: $110,046Net Income 2023: $6,5662023Revenue 2024: $116,612Expenses 2024: $112,807Net Income 2024: $3,8052024Revenue 2025: $118,687Expenses 2025: $113,921Net Income 2025: $4,7662025

Highlighted filing

2025

Revenue$118,687
Expenses$113,921
Net Income$4,766
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$189,768
Liabilities
$28,867
Net assets
$160,901
Revenue
$118,687
Expenses
$113,921
Net income
$4,766
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.90$0.29$1.61$1.19$1.14$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.08$1.56$1.17$1.13$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.82$0.30$1.52$1.17$1.10$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.19$1.46$0.81$1.02$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$0.73$0.57$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$1.08$1.17$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.11$1.60$1.23$1.23$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.06$1.60$1.23$1.16$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.08$1.52$0.93$0.84$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.04$1.43$0.82$0.82$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.03$1.43$0.96$0.93$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.04$1.40$1.01$0.87$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.04$1.25$0.98$0.89$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.04$1.16$1.10$0.90$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.08$0.96$0.88$0.92$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$118,687
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
PROVIDE EDUCATION TO CHILDREN OF JAPANESE NATIONALITY IN A CURRICULUM TO SUPPLEMENT INDIVIDUAL HOME STUDY IN JAPANESE LANGUAGE, SOCIAL STUDIES AND MATHEMATICS.$0$113,921
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MASAHIRO OSHIMOPresident-$0--
NORIKAZU SATOVice President-$0--
TAKAYUKI IMANAKAEducational Affairs-$0--
HIROSHI KAWAGUCHISecretary-$0--
YOSHIYASU KOGOTreasurer-$0--
MASAKAZU ADACHIBoard Member-$0--
YUJIRO YAGUCHIBoard Member-$0--
TAICHIRO OKAZAKIBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Birmingham Supplementary School
EIN
63-1281756
Phone
2054416460
Address
1800 HONDA DRIVE, LINCOLN, AL 35096-5105

Signing Officer

Name
Yoshiyasu Kogo
Title
Treasurer
Phone
2054416460
Signed
2025-09-10
Discuss with paid preparer
Yes

Preparer

Firm
Dent Moses Llp
Address
2204 LAKESHORE DR 300, BIRMINGHAM, AL 35209
Preparer
Barry W Brown CPA
Phone
2058711880
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest. Amount: 56.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: events. Amount: 1,109. Description: general supplies. Amount: 3,829. Description: insurance. Amount: 1,344. Description: textbooks & teaching matl. Amount: 10,506. Description: library. Amount: 408. Total to form 990-ez, line 16: 17,196.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 30,160. End of year amount: 16,085.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable and accrued expenses. Beg. Of year amount: 7,622. End of year amount: 28,867.”

Raw XML Appendix177 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES CONTRIBUTIONS FROM THE CONSULATE GENERAL OF JAPAN TO SUBSIDIZE THE PROVISION OF EDUCATIONAL SERVICES BY THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 56.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: EVENTS. AMOUNT: 1,109. DESCRIPTION: GENERAL SUPPLIES. AMOUNT: 3,829. DESCRIPTION: INSURANCE. AMOUNT: 1,344. DESCRIPTION: TEXTBOOKS & TEACHING MATL. AMOUNT: 10,506. DESCRIPTION: LIBRARY. AMOUNT: 408. TOTAL TO FORM 990-EZ, LINE 16: 17,196.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 30,160. END OF YEAR AMOUNT: 16,085.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 7,622. END OF YEAR AMOUNT: 28,867.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
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