Civic Intelligence

Birmingham Supplementary School

990EZ • Fiscal year 2024 • EIN 63-1281756

Apr 01, 2023 to Mar 31, 2024 • Filed on Sep 05, 2024

1800 Honda DriveLincoln, AL 35096-5105

(205) 747-8522

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-10%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

0.0%

Faster revenue growth than 46% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$163,757

Down $18,497 (-10%) from 2023

Net Assets

Up

$156,135

Up $3,805 (+2.5%) from 2023

Liabilities

Down

$7,622

Down $22,302 (-75%) from 2023

Revenue

Flat

$116,612

Flat from 2023

Expenses

Up

$112,807

Up $2,761 (+2.5%) from 2023

Net Income

Down

$3,805

Down $2,761 (-42%) from 2023

Historical Trend

Balance Sheet Trend

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

$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

2024

Assets$163,757
Liabilities$7,622
Net Assets$156,135

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$116,612
Expenses$112,807
Net Income$3,805
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Sep 5, 2024
Return Version
2023v5.1
Gross Receipts
$116,612
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$112,420
Compensation and Service Providers

Employees

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

Filer

Filer Name
Birmingham Supplementary School
EIN
63-1281756
Phone
2057478522
Address
1800 HONDA DRIVE, LINCOLN, AL 35096-5105

Signing Officer

Name
Yoshiyasu Kogo
Title
Treasurer
Phone
2057478522
Signed
2024-09-05
Discuss with paid preparer
Yes

Preparer

Firm
Dent Moses Llp
Address
2204 LAKESHORE DR 300, BIRMINGHAM, AL 35209
Preparer
David H Dees CPA
Phone
2058711880
Supplemental Narrative

Additional Explanations

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

Description: interest. Amount: 28.

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

Description: events. Amount: 2,323. Description: general supplies. Amount: 3,799. Description: insurance. Amount: 1,446. Description: textbooks & teaching matl. Amount: 8,334. Description: library. Amount: 635. Total to form 990-ez, line 16: 16,537.

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

Description: accounts receivable. Beg. Of year amount: 10,830. End of year amount: 30,160.

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

Description: accounts payable and accrued expenses. Beg. Of year amount: 29,924. End of year amount: 7,622.

Raw XML Appendix170 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.

Path#Value
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0YOSHIKAZU KAMO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NORIKAZU SATO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TAKAYUKI IMANAKA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4YOSHIYASU KOGO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MASAKAZU ADACHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6YUJIRO YAGUCHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EDUCATIONAL AFFAIRS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherRevenueTotalAmt028
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IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/ProgramServiceRevenueAmt059026
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE EDUCATION TO CHILDREN OF JAPANESE NATIONALITY IN A CURRICULUM TO SUPPLEMENT INDIVIDUAL HOME STUDY IN JAPANESE LANGUAGE, SOCIAL STUDIES AND MATHEMATICS.
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0BSSAL.ORG
IRS990ScheduleA/SchoolInd0X
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/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: 28.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: EVENTS. AMOUNT: 2,323. DESCRIPTION: GENERAL SUPPLIES. AMOUNT: 3,799. DESCRIPTION: INSURANCE. AMOUNT: 1,446. DESCRIPTION: TEXTBOOKS & TEACHING MATL. AMOUNT: 8,334. DESCRIPTION: LIBRARY. AMOUNT: 635. TOTAL TO FORM 990-EZ, LINE 16: 16,537.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 10,830. END OF YEAR AMOUNT: 30,160.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 29,924. END OF YEAR AMOUNT: 7,622.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
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.
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YOSHIYASU KOGO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02057478522
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIRMINGHAM SUPPLEMENTARY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0BIRM
ReturnHeader/Filer/EIN0631281756
ReturnHeader/Filer/PhoneNum02057478522
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 HONDA DRIVE
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0350965105
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630352192
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DENT MOSES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02204 LAKESHORE DR 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035209
ReturnHeader/PreparerPersonGrp/PhoneNum02058711880
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID H DEES CPA
ReturnHeader/ReturnTs02024-09-09T08:39:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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