OYA KOKO FOUNDATION (EIN 460582188) - 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

2012

Legal Domicile

Principal Officer

RON TAKASUGI

Phone

8183657706

Tax Period

2025-01-01 to 2025-12-31

OYA KOKO FOUNDATION, founded in 2012, is a micro nonprofit in the Housing & Shelter sector that reported $76K in total revenue in fiscal year 2025. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $65K left a modest 14% surplus.

Mission

TO PLAN, COORDINATE AND IMPLEMENT FUND RAISING ACTIVITIES FOR THE BENEFIT OF NIKKEI SENIOR GARDENS.

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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 $76,063

Program Service Revenue $0

Investment Income $411

Other Revenue $0

TOTAL REVENUE $76,474

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $22,173

Program Expenses $41,270

Other Expenses $65,445

TOTAL EXPENSES $65,445

Year-over-Year Comparison

	2025	2024	Change
Revenue	$76,474	$107,877	-0.3%
Expenses	$65,445	$33,434	+1.0%
Net Income	$11,029	$74,443	-0.9%

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

N/A

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
KAREN YOKOMIZO	SECRETARY	1.00	Officer Director	$0	$0	$0
ERIC NISHIMOTO	TREASURER	1.00	Officer Director	$0	$0	$0
RON TAKASUGI	PRESIDENT	1.00	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	$76,474	$65,445	$149,889	$11,029
2024	No data	No data	No data	No data
2023	$12,329	$1,247	$64,417	$11,082
2022	$1,264	$785	$53,335	$479
2021	$991	$743	$52,856	$248
2020	$11,278	$1,654	$52,608	$9,624
2019	$31,104	$12,988	$42,984	$18,116
2018	$1,830	$2,816	$24,868	$-986

OYA KOKO FOUNDATION