SOROBAN LEAGUE NORTH AMERICA CORP

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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

2025

Legal Domicile

Principal Officer

MIWAKO SAKABAYASHI

Phone

5034198040

Tax Period

2025-02-12 to 2025-12-31

SOROBAN LEAGUE NORTH AMERICA CORP, founded in 2025, is a small nonprofit in the Arts, Culture & Humanities sector that reported $201K in total revenue in fiscal year 2025. The organization ran a surplus of $84K, a strong 42% operating margin.

Mission

PROMOTING AND ENCOURAGING THE EDUCATION OF THE JAPANESE SOROBAN, WITH A FOCUS ON PROVIDING ACCESSIBLE AND HIGH-QUALITY RESOURCES FOR LEARNING THE JAPANESE SOROBAN, INCLUDING ONLINE COURSES, TUTORIALS, AND STUDY MATERIALS. SUPPORTING THE DEVELOPMENT OF SOROBAN EDUCATION PROGRAMS IN SCHOOLS AND COMMUNITIES THROUGH PARTNERSHIPS WITH EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS. FOSTERING A COMMUNITY OF SOROBAN ENTHUSIASTS AND EXPERTS TO SHARE KNOWLEDGE AND BEST PRACTICES THROUGH ONLINE FORUMS, SOCIAL MEDIA GROUPS, AND IN- PERSON EVENTS.

Program Service Accomplishments

Program 1

Expenses: $24,554 Revenue: $13,384

EXAMINATION CERTIFICATION PROGRAM EVALUATE AND VALIDATE A STUDENT'S SKILL IN MENTAL AND ABACUS.

Program 2

Expenses: $76,218 Revenue: $75,069

ABACUS CONTESTS IN THE U.S. PROVIDE A HIGH-ENERGY PLATFORM FOR STUDENTS TO SHOWCASE THEIR LIGHTING-FAST MENTAL MATCH SPEED, PRECISION AND CONCENTRATION.

Program 3

Expenses: $5,440

ABACUS CONTESTS INTERNATIONNAL INTERNATIONAL TOURNAMENT THAT ALTERNATES HOSTS ANNUALLY. IT BRINGS TOGETHER TRADITIONAL JAPANESE ABACUS (SOROBAN) PRACTITIONERS FROM AROUND THE GLOBE TO FOSTER...

ABACUS CONTESTS INTERNATIONNAL INTERNATIONAL TOURNAMENT THAT ALTERNATES HOSTS ANNUALLY. IT BRINGS TOGETHER TRADITIONAL JAPANESE ABACUS (SOROBAN) PRACTITIONERS FROM AROUND THE GLOBE TO FOSTER COMMUNITY AND COMPETE ACROSS VARIOUS AGE BRACKETS.

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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 $111,193

Program Service Revenue $88,453

Investment Income $0

Other Revenue $1,268

TOTAL REVENUE $200,914

Expense Breakdown

Grants Paid $6,100

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $106,212

Other Expenses $111,051

TOTAL EXPENSES $117,151

Year-over-Year Comparison

	2025	2024	Change
Revenue	$200,914	N/A	N/A
Expenses	$117,151	N/A	N/A
Net Income	$83,763	N/A	N/A

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
MIWAKO SAKABAYASHI	PRESIDENT	15.00	Officer Director	$0	$0	$0
EMI TAKIGUCHI	SECRETARY	10.00	Officer Director	$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
2025	$200,914	$117,151	$83,763	$83,763