JAPAN-AMERICA INSTITUTE OF MANAGEMENT SCIENCE (EIN 237156685) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

TAKESHI HORII

Phone

8083967101

Tax Period

2025-04-01 to 2026-01-02

JAPAN-AMERICA INSTITUTE OF MANAGEMENT SCIENCE, founded in 1972, is a micro nonprofit that reported $25 in total revenue in fiscal year 2025. Revenue fell 91% from the prior year — a significant decline worth monitoring. Expenses of $240K exceeded revenue, resulting in a 960528% operating deficit.

Mission

JAPAN-AMERICA INSTITUTE OF MANAGEMENT SCIENCE (JAIMS), A PIONEER IN INTERCULTURAL MANAGEMENT EDUCATION, IS A PRIVATE, NONPROFIT, POSTGRADUATE INSTITUTE. OUR MISSION IS TO CONTRIBUTE TO HUMAN CAPITAL AND COMMUNITY DEVELOPMENT IN THE ASIA-PACIFIC REGION THROUGH KNOWLEDGE CO-CREATION BY EDUCATING AND TRAINING INDIVIDUALS TO BE EFFECTIVE LEADERS IN AN INCREASINGLY INTERDEPENDENT GLOBAL SOCIETY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $25

TOTAL REVENUE $25

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $240,157

TOTAL EXPENSES $240,157

Year-over-Year Comparison

	2025	2024	Change
Revenue	$25	$271	-0.9%
Expenses	$240,157	$932,524	-0.7%
Net Income	$-240,132	$-932,253	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HIDENORI FURUTA	PRESIDENT, CHAIRMAN	1.00	Officer Director	$0	$0	$0
SCOTT TREVOR DAVIS	TRUSTEE	1.00	Director	$0	$0	$0
YUMIKO KAJIWARA	TRUSTEE	1.00	Director	$0	$0	$0
TAKESHI HORII	EXECUTIVE VP	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2026	$25	$240,157	No data	$-240,132
2025	$271	$932,524	$258,773	$-932,253
2024	$684,314	$577,826	$1,182,249	$106,488
2023	$635,178	$764,321	$1,077,571	$-129,143
2022	$569,492	$609,711	$1,223,450	$-40,219
2021	$725,058	$571,261	$1,260,510	$153,797

JAPAN-AMERICA INSTITUTE OF MANAGEMENT SCIENCE