Civic Intelligence

Educational Corporation Mukogawa Gakuin

EIN 94-3120807 • 501(c)3 • Spokane, WA

Profile

"to foster a highly intelligent mind, graceful heart and noble spirit", is the mission of the integrated education of mukogawa women's university. Mukogawa fosters women who aspire to high intelligence voluntarily and with a positive attitude. Mukogawa educates women who have broad and sensitive hearts. Mukogawa educates women who can distinguish good from evil, and observe a strong sense of ethics.

601 W Riverside Avenue 1800Spokane, WA 99201-0633

mukogawa-u.ac.jp

Siviq Scores

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

Liabilities / Assets

15th percentile

0.04x

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

501(c)3 • $1B+ nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.42x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Source year 2025

Net Margin

40th percentile

4.1%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Source year 2025

Top Officer Pay

3rd percentile

$71,223

Higher top officer pay than 3% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)3 • $1B+ nonprofits • Source year 2025

Asset Growth

17th percentile

1.8%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-3.4%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,311,801,402

Down $111,797,115 (-7.9%) from 2023

Liabilities

Up

$57,289,858

Up $13,735,413 (+32%) from 2023

Net Assets

Down

$1,254,511,544

Down $125,532,528 (-9.1%) from 2023

Revenue

Down

$136,492,151

Down $18,878,799 (-12%) from 2023

Expenses

Down

$130,932,382

Down $26,515,400 (-17%) from 2023

Net Income

Up

$5,559,769

Up $7,636,601 (+368%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0B$2.0B$1.0B$0Assets 2011: $2,141,794,038Liabilities 2011: $114,378,016Net Assets 2011: $2,027,416,0222011Assets 2012: $2,194,465,396Liabilities 2012: $105,520,945Net Assets 2012: $2,088,944,4512012Assets 2013: $1,940,056,897Liabilities 2013: $84,823,289Net Assets 2013: $1,855,233,6082013Assets 2014: $1,793,482,497Liabilities 2014: $70,933,664Net Assets 2014: $1,722,548,8332014Assets 2015: $1,554,480,066Liabilities 2015: $57,996,285Net Assets 2015: $1,496,483,7812015Assets 2016: $1,665,460,552Liabilities 2016: $57,245,224Net Assets 2016: $1,608,215,3282016Assets 2017: $1,682,284,585Liabilities 2017: $54,347,133Net Assets 2017: $1,627,937,4522017Assets 2018: $1,786,020,169Liabilities 2018: $54,605,585Net Assets 2018: $1,731,414,5842018Assets 2019: $1,713,022,689Liabilities 2019: $53,128,842Net Assets 2019: $1,659,893,8472019Assets 2020: $1,751,918,061Liabilities 2020: $58,894,992Net Assets 2020: $1,693,023,0692020Assets 2021: $1,715,841,895Liabilities 2021: $51,715,997Net Assets 2021: $1,664,125,8982021Assets 2022: $1,554,708,513Liabilities 2022: $50,749,274Net Assets 2022: $1,503,959,2392022Assets 2023: $1,423,598,517Liabilities 2023: $43,554,445Net Assets 2023: $1,380,044,0722023Assets 2025: $1,311,801,402Liabilities 2025: $57,289,858Net Assets 2025: $1,254,511,5442025

Highlighted filing

2025

Assets$1,311,801,402
Liabilities$57,289,858
Net Assets$1,254,511,544

Operations Trend

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

$300M$200M$100M$0-$100MRevenue 2011: $239,233,217Expenses 2011: $203,579,335Net Income 2011: $35,653,8822011Expenses 2012: $206,109,4192012Expenses 2013: $188,324,2112013Revenue 2014: $197,950,374Expenses 2014: $171,898,582Net Income 2014: $26,051,7922014Revenue 2015: $167,470,969Expenses 2015: $146,002,986Net Income 2015: $21,467,9832015Revenue 2016: $177,503,583Expenses 2016: $165,156,735Net Income 2016: $12,346,8482016Revenue 2017: $172,879,182Expenses 2017: $161,481,601Net Income 2017: $11,397,5812017Revenue 2018: $181,351,678Expenses 2018: $167,775,686Net Income 2018: $13,575,9922018Revenue 2019: $174,227,190Expenses 2019: $172,140,002Net Income 2019: $2,087,1882019Revenue 2020: $177,918,726Expenses 2020: $178,699,259Net Income 2020: -$780,5332020Revenue 2021: $179,895,414Expenses 2021: $178,296,461Net Income 2021: $1,598,9532021Revenue 2022: $159,611,918Expenses 2022: $160,707,719Net Income 2022: -$1,095,8012022Revenue 2023: $155,370,950Expenses 2023: $157,447,782Net Income 2023: -$2,076,8322023Revenue 2025: $136,492,151Expenses 2025: $130,932,382Net Income 2025: $5,559,7692025

Highlighted filing

2025

Revenue$136,492,151
Expenses$130,932,382
Net Income$5,559,769

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1,312$57.3$1,255$136$131$5.56
2023Summary only. Only limited summary data is available for this year.$1,424$43.6$1,380$155$157$2.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,555$50.7$1,504$160$161$1.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1,716$51.7$1,664$180$178$1.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,752$58.9$1,693$178$179$0.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,713$53.1$1,660$174$172$2.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,786$54.6$1,731$181$168$13.6
2017Summary only. Only limited summary data is available for this year.$1,682$54.3$1,628$173$161$11.4
2016Detailed filing. Detailed filing data is available for this year.$1,665$57.2$1,608$178$165$12.3
2015Detailed filing. Detailed filing data is available for this year.$1,554$58.0$1,496$167$146$21.5
2014Detailed filing. Detailed filing data is available for this year.$1,793$70.9$1,723$198$172$26.1
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1,940$84.8$1,855$188
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,194$106$2,089$206
2011Summary only. Only limited summary data is available for this year.$2,142$114$2,027$239$204$35.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$136,492,151
Mission and Program Overview

Mission

"to foster a highly intelligent mind, graceful heart and noble spirit", is the mission of the integrated education of mukogawa women's university. Mukogawa fosters women who aspire to high intelligence voluntarily and with a positive attitude. Mukogawa educates women who have broad and sensitive hearts. Mukogawa educates women who can distinguish good from evil, and observe a strong sense of ethics.

Educational activity - provides education for young children at kindergarten age and girls and young women from junior high school to post-graduate schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,232,950,147$1,254,511,544▲ $21,561,397
Land, Buildings, and Equipment, Net$634,193,947$651,129,617▲ $16,935,670
Investments in Publicly Traded Securities$591,471,012$611,782,540▲ $20,311,528
Savings and Temporary Cash Investments$56,653,489$39,456,108▼ $17,197,381
Accounts Receivable$2,531,076$4,391,664▲ $1,860,588
Investments Other Securities$2,839,155$2,807,805▼ $31,350
Intangible Assets$217,134$1,648,084▲ $1,430,950
Prepaid Expenses and Deferred Charges$554,601$553,488▼ $1,113
Cash and Non-Interest-Bearing Accounts$49,348$32,096▼ $17,252
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,288,509,762$1,311,801,402▲ $23,291,640
Liabilities
Other Liabilities$36,681,297$36,409,296▼ $272,001
Mortgage Notes Payable Secured by Investment Property$16,510,369$16,724,645▲ $214,276
Accounts Payable and Accrued Expenses$2,367,949$4,155,917▲ $1,787,968
Total Liabilities$55,559,615$57,289,858▲ $1,730,243
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,232,950,147$1,254,511,544▲ $21,561,397
Total Liabilities and Net Assets / Fund Balance$1,288,509,762$1,311,801,402▲ $23,291,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$262,840,364$419,823,351$682,663,715
Land$328,153,098-$328,153,098
Equipment$13,181,249$77,375,408$90,556,657
Other Land Buildings$46,954,906$700,131$47,655,037
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shigeru KoeOfficerFT$68,236$2,987$71,223
Ryo OkawaraChairmanFT$37,229-$37,229
Shigeto SeradaPresidentFT$12,409$11,907$24,316
Kyoko TakahashiTrusteeFT$12,409$5,110$17,519
Akira YamazakiTrusteeFT$12,409$4,342$16,751
Kazuyoshi SeguchiPresidentFT$12,409-$12,409
Kimiko ZentoTrustee-$6,204-$6,204
Ryouhei OkawaraTrustee-$6,204-$6,204

Highest Paid Contractors

ContractorServicesLocationCompensation
Obayashi Facilities CorpConstruction6-1 CHOME KANDANISHIKICHO, Chiyodaku, TOKYO, Ja$15,652,261
Takenaka CorpGeneral Contractor1-13 4-CHOME HOMMACHI, Chuoku, OSAKA, Ja$4,539,671
Ntt West INCIt And Telepone Service4-15-82 HIGASHINODA-MACHI, Miyakojimaku, OSAKA, Ja$2,034,338
Asahi Kogyosha Co LtdConstruction1-25-7 HAMAMATSU-CHO, Minatoku, TOKYO, Ja$1,663,099
Rikel CorpIt Service3-2-11 NISHI-SHINJUKU, Shinjukuku, TOKYO, Ja$962,617
Revenue and Support

Revenue Composition

Contributions and Grants
$16,433,647
Program Service Revenue
$101,604,074
Investment Income
$13,147,371
Other Revenue
$5,307,059
All Other Contributions
$385,449
Change in Net Assets
$5,559,769

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table54$101,275Cost
Books and Publications-$9,765Cost
Other Non Cash Contri Table18$7,857Cost
Total Noncash Contributions72$118,897-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,452,744
Grants and Similar Amounts Paid$2,267,689
Salaries, Compensation, and Employee Benefits$211,949
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$22,335,737$739,720-$23,075,457
Office Expenses$10,292,711$390,005-$10,682,716
Other Expenses$2,939,752$1,214,746-$4,154,498
Grants to Domestic Orgs$2,267,689--$2,267,689
Advertising$671,110$569,783-$1,240,893
Travel$835,728$59,315-$895,043
Occupancy$287,318$59,219-$346,537
Current Officers, Directors, Trustees, and Key Employees-$115,410-$115,410
Insurance$91,837$9,996-$101,833
Interest-$98,286-$98,286
Other Salaries and Wages-$96,539-$96,539
Fees for Services Accounting-$86,310-$86,310
Fees for Services Legal-$29,302-$29,302
Conferences and Meetings$14,758$604-$15,362
Total Functional Expenses$126,572,867$4,359,515$0$130,932,382
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mukogawa Fort Wright InstituteSpokane, WA501(c)(3)Assistance for Salaries, Tuition, Housing, & Food Services$2,267,689

International Summary

Offices
1
Employees
771
Spending
$130,932,382

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
JapanProgram ServicesEducation1771$130,932,382
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Retirement Allowance$16,557,858
Advances Received$15,781,080
Deposit Received$2,878,777
Deposit Received for School Excursion$1,108,138
Long Term Deposits Received$83,443
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Before a copy of the form 990 is filed, it is provided to the chairman of the board, president, vice president, chief administrative officer to review. After the form is discussed with the board, the board of trustees gives permission to file the return.

Form 990, Part VI, Section B, Line 12C

Mukogawa gakuin gets written confirmations from the trustees regarding conflicts of interest every year. If a conflict arises, the board member with the conflict is not allowed to vote on the issue. Additionally, written confirmations are received from the trustees for the fiscal year japanese audit and included as a note to the financial statements. In addition to the written confirmations, the conflict of interest policy is audited monthly by the japanese cpa.

Form 990, Part VI, Section B, Line 15B

The compensation is determined by the chairman of the board and the board of trustees. The compensation amount is determined in accordance with wage regulations for employees of the government which considers the employees age and previous work experience.

Form 990, Part VI, Section C, Line 18

Organization's 990 and form 1023 are available upon request.

Form 990, Part VI, Section C, Line 19

All documents are placed on the general affairs website and disclosed to the public upon request. The financial statements are published on the organization's website.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Shigeru koe - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Ryo okawara - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Shigeto serada - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Akira yamazaki - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Kyoko takahashi - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Kazuyoshi seguchi - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Ryouhei okawara - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558. Kimiko zento - 6-46, ikebiraki-cho, nishinomiya-city, hyogo, japan 663-8558.

Filing and Contact Details

Filer

Filer Name
Educational Corporation Mukogawa Gakuin
EIN
94-3120807
Phone
0798471212
Address
601 W RIVERSIDE AVENUE 1800, SPOKANE, WA 99201-0633

Signing Officer

Name
Katsutoshi Ono
Title
Chief Administrative Officer
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryo Okawara
Formed
1939
Voting Board Members
8
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
601 W RIVERSIDE AVENUE STE 1800, SPOKANE, WA 99201
Preparer
Emina O Cresswell CPA
Phone
5097472600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Yen to u.s. Dollar conversion 16,001,628.

FORM 990, PART IX, LINE 10:

The organization is a japanese domiciled entity. The organization only has one employee that receives us wages who is not subject to payroll taxes. All other employees of the organization are japanese nationals and therefore no us wages are received and therefore not reported as salaries, benefits or payroll taxes.

FORM 990, PART XII, LINE 2B:

Organization receives japanese audited financial statements that are issued using japanese audit standards.

Raw XML AppendixShowing 400 of 598 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/MissionDesc0"TO FOSTER A HIGHLY INTELLIGENT MIND, GRACEFUL HEART AND NOBLE SPIRIT", IS THE MISSION OF THE INTEGRATED EDUCATION OF MUKOGAWA WOMEN'S UNIVERSITY. MUKOGAWA FOSTERS WOMEN WHO ASPIRE TO HIGH INTELLIGENCE VOLUNTARILY AND WITH A POSITIVE ATTITUDE. MUKOGAWA EDUCATES WOMEN WHO HAVE BROAD AND SENSITIVE HEARTS. MUKOGAWA EDUCATES WOMEN WHO CAN DISTINGUISH GOOD FROM EVIL, AND OBSERVE A STRONG SENSE OF ETHICS.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLISHES THE RACIALLY NONDISCRIMINATORY POLICY ON A GUIDE BOOK FOR STUDENTS. THE ORGANIZATION DOES NOT PUBLISH IT THROUGH NEWSPAPER OR BROADCAST MEDIA BECAUSE IT IS NOT REQUIRED BY THE JAPANESE MINISTRY OF EDUCATION, CULTURE, SPORTS, SCIENCE AND TECHNOLOGY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES VARIOUS SUBSIDIES FROM VARIOUS JAPANESE GOVERNMENT ENTITIES AND PROGRAMS SUCH AS: 1. THE PROMOTION AND MUTUAL AID CORPORATION FOR PRIVATE SCHOOLS OF JAPAN 2. MINISTRY OF EDUCATION, CULTURE, SPORTS, SCIENCE AND TECHNOLOGY 3. HYOGO PREFECTURES 4. NISHINOMIYA CITY 5. HYOGO AND OTHER PREFECTURES THAN HYOGO 6. TRAINING & WELFARE ASSOCIATION FOR PRIVATE SCHOOLS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
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