Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Kodomo Gakushu Kyoshitsu
EIN 83-0932243 • 501(c)3 • Honolulu, HI
Profile
The organziation is a section 501(c)(3). The purpose or purposes of the corporation, kodomo gakushu kyoshitsu, as established in the articles of incorporation, are those specifically designated in the internal revenue code of 1986 section 501 (c)(3), as amended or the corresponding section of any future federal tax law.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
9.70x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 19.8% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Down$6,507
Down $5,097 (-44%) from 2024
Liabilities
Up$63,121
Up $21,653 (+52%) from 2024
Net Assets
Down-$56,614
Down $26,750 (-90%) from 2024
Revenue
Up$116,198
Up $5,254 (+4.7%) from 2024
Expenses
Up$142,946
Up $9,988 (+7.5%) from 2024
Net Income
Down-$26,748
Down $4,734 (-22%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,507
- Liabilities
- $63,121
- Net assets
- -$56,614
- Revenue
- $116,198
- Expenses
- $142,946
- Net income
- -$26,748
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 3, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $116,198
Mission and Program Overview
Mission
The organziation is a section 501(c)(3). The purpose or purposes of the corporation, kodomo gakushu kyoshitsu, as established in the articles of incorporation, are those specifically designated in the internal revenue code of 1986 section 501 (c)(3), as amended or the corresponding section of any future federal tax law.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TUTORING PROGRAM PROVIDES FOR STUDENTS WHO NEED SUPPLEMENTAL ACADEMIC HELP. IT IS PART OF THE ORGANIZATION COMMITMENT TO MAKE SURE EVERY STUDENT GETS INDIVIDUALIZED ATTENTION THEY NEED IN ORDER TO SUCCEED. FURTHERMORE, TUTORING PROGRAMS PROVIDE THEM WITH POSITIVE REINFORCEMENTAND SUPPORT THEY NEED TO KEEP THEM MOTIVATED IN MIND AND SPIRIT. | - | $142,946 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEIKO JACOB | Treasurer | FT | $23,015 | - | $23,015 |
| UMIHA JACOB | Trustee | - | $0 | - | - |
| KAISEI JACOB | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kodomo Gakushu Kyoshitsu
- EIN
- 83-0932243
- Phone
- 8084263522
- Address
- 1313 PENSACOLA ST, HONOLULU, HI 96814
Signing Officer
- Name
- Keiko Jacob
- Title
- Treasurer
- Phone
- 8084263522
- Signed
- 2026-02-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Two Miles Accountancy Corporation
- Address
- 400 N TUSTIN AVE STE 240, SANTA ANA, CA 92705
- Preparer
- Hiro Isogawa
- Phone
- 7144375823
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Income from materials 2,862 interest income 6 other income 4 total 2,872”
Form 990-ez, Part I, Line 16
“Expenses advertising&marketing 22,284 merchant fees 7 office exp 8,746 supplies 141 travel 5,850 insurance 3,768 bank charge 2 dues &subscription 140 fee 5,523 other 241 rent&lease 8,160 total 54,862”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 1,702 3,625 total 1,702 3,625”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 14,001 36 loans from officers 27,467 63,085”
Form 990-ez, Part III
“The organziation is a section 501(c)(3). The purpose or purposes of the corporation, kodomo gakushu kyoshitsu, as established in the articles of incorporation, are those specifically designated in the internal revenue code of 1986 section 501 (c)(3), as amended or the corresponding section of any future federal tax law.”
Form 990-ez, Part III, Line 28
“Tutoring program provides for students who need supplemental academic help. It is part of the organization commitment to make sure every student gets individualized attention they need in order to succeed. Furthermore, tutoring programs provide them with positive reinforcementand support they need to keep them motivated in mind and spirit.”
Raw XML Appendix154 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KEIKO JACOB |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8084263522 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2499 KAPIOLANI 709 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96826 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 9900 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2882 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -26748 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 15053 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 11602 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6507 |
| IRS990EZ/GrossReceiptsAmt | 0 | 116198 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 63085 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -29866 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -56614 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -29866 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -56614 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 23015 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEIKO JACOB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | UMIHA JACOB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KAISEI JACOB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1702 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3625 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 54862 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2872 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANZIATION IS A SECTION 501(C)(3). THE PURPOSE OR PURPOSES OF THE CORPORATION, KODOMO GAKUSHU KYOSHITSU, AS ESTABLISHED IN THE ARTICLES OF INCORPORATION, ARE THOSE SPECIFICALLY DESIGNATED IN THE INTERNAL REVENUE CODE OF 1986 SECTION 501 (C)(3), AS AMENDED OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX LAW. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 113326 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TUTORING PROGRAM PROVIDES FOR STUDENTS WHO NEED SUPPLEMENTAL ACADEMIC HELP. IT IS PART OF THE ORGANIZATION COMMITMENT TO MAKE SURE EVERY STUDENT GETS INDIVIDUALIZED ATTENTION THEY NEED IN ORDER TO SUCCEED. FURTHERMORE, TUTORING PROGRAMS PROVIDE THEM WITH POSITIVE REINFORCEMENTAND SUPPORT THEY NEED TO KEEP THEM MOTIVATED IN MIND AND SPIRIT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 142946 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 73031 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 41468 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 63121 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 142946 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 142946 |
| IRS990EZ/TotalRevenueAmt | 0 | 116198 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | KODOMOGAKUSHU.COM |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | LANGUAGE CLASS TUITION 437,647 OTHER INCOME 2,872 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13997 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 14049 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 440521 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 116198 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 110943 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 108763 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104615 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 440519 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 14049 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13997 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 14049 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 454568 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 33285 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 29800 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | LOAN FROM GRACE INTERNATIONAL REALTY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | START NEW PROGRAM |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | STARTUP COST |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 33488 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 34602 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | LOAN FROM OWNER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | OWNER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | OFFICER'S BUSINESS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 63085 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME FROM MATERIALS 2,862 INTEREST INCOME 6 OTHER INCOME 4 TOTAL 2,872 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING&MARKETING 22,284 MERCHANT FEES 7 OFFICE EXP 8,746 SUPPLIES 141 TRAVEL 5,850 INSURANCE 3,768 BANK CHARGE 2 DUES &SUBSCRIPTION 140 FEE 5,523 OTHER 241 RENT&LEASE 8,160 TOTAL 54,862 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPAID EXPENSES AND DEFERRED CHARGES 1,702 3,625 TOTAL 1,702 3,625 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UNSECURED NOTES AND LOANS PAYABLE 14,001 36 LOANS FROM OFFICERS 27,467 63,085 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANZIATION IS A SECTION 501(C)(3). THE PURPOSE OR PURPOSES OF THE CORPORATION, KODOMO GAKUSHU KYOSHITSU, AS ESTABLISHED IN THE ARTICLES OF INCORPORATION, ARE THOSE SPECIFICALLY DESIGNATED IN THE INTERNAL REVENUE CODE OF 1986 SECTION 501 (C)(3), AS AMENDED OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TUTORING PROGRAM PROVIDES FOR STUDENTS WHO NEED SUPPLEMENTAL ACADEMIC HELP. IT IS PART OF THE ORGANIZATION COMMITMENT TO MAKE SURE EVERY STUDENT GETS INDIVIDUALIZED ATTENTION THEY NEED IN ORDER TO SUCCEED. FURTHERMORE, TUTORING PROGRAMS PROVIDE THEM WITH POSITIVE REINFORCEMENTAND SUPPORT THEY NEED TO KEEP THEM MOTIVATED IN MIND AND SPIRIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEIKO JACOB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8084263522 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KODOMO GAKUSHU KYOSHITSU |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KODO |
| ReturnHeader/Filer/EIN | 0 | 830932243 |
| ReturnHeader/Filer/PhoneNum | 0 | 8084263522 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1313 PENSACOLA ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96814 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330787367 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TWO MILES ACCOUNTANCY CORPORATION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 400 N TUSTIN AVE STE 240 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SANTA ANA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92705 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7144375823 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HIRO ISOGAWA |
| ReturnHeader/ReturnTs | 0 | 2026-02-17T00:00:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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