IWO JIMA ASSOCIATION OF AMERICA INC

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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

2008

Legal Domicile

Principal Officer

RAUL ART SIFUENTES

Phone

7032128128

Tax Period

2025-01-01 to 2025-12-31

IWO JIMA ASSOCIATION OF AMERICA INC, founded in 2008, is a small nonprofit in the Arts, Culture & Humanities sector that reported $483K in total revenue in fiscal year 2025. Revenue surged 337% from the prior year, signaling strong growth momentum. The organization ran a surplus of $110K, a strong 23% operating margin.

Mission

THE IWO JIMA ASSOCIATION OF AMERICA (IJAA) IS DEDICATED TO PRESERVING AND PERPETUATING THE HISTORY OF THE BATTLE OF IWO JIMA FOR FUTURE GENERATIONS. ANNUALLY, IJAA SPONORS TWO EDUCATIONAL AND HISTORICAL SYMPOSIUMS. THE PRIMARY PURPOSE OF THESE SYMPOSIA IS TO HONOR VETERANS AND TO EDUCATE YOUNGER GENERATIONS ON THE HISTORY OF THE BATTLE IN PARTICULAR AND WORLD WAR II IN GENERAL.

Program Service Accomplishments

Program 1

Expenses: $346,927 Revenue: $522

TO PRESERVE AND PERPETUATE THE HISTORY OF THE BATTLE OF IWO JIMA FOR FUTURE GENERATIONS BY ANNUALLY SPONSORING TWO EDUCATIONAL AND HISTORICAL SYMPOSIUMS WHICH HONOR VETERANS AND EDUCATE YOUNGER...

TO PRESERVE AND PERPETUATE THE HISTORY OF THE BATTLE OF IWO JIMA FOR FUTURE GENERATIONS BY ANNUALLY SPONSORING TWO EDUCATIONAL AND HISTORICAL SYMPOSIUMS WHICH HONOR VETERANS AND EDUCATE YOUNGER GENERATIONS, BY PUBLISHING OF THE IJAA BLACK SANDS NEWSLETTER WHICH PROVIDES INFORMATION TO MEMBERS AND INTERSTED PARTIES ON THE HISTORY AND CURRENT ISSUES OF IWO JIMA, AND BY PROVIDING SUPPORT FOR ECONOMICALLY DISADVANTAGED WORLD WAR TWO IWO JIMA VETERANS TO ATTEND REUNIONS OF IWO JIMA VETERANS AND IWO JIMA REMEMBERANCE EVENTS.

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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 $482,622

Program Service Revenue $522

Investment Income $11

Other Revenue $0

TOTAL REVENUE $483,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $10,282

Program Expenses $346,927

Other Expenses $372,813

TOTAL EXPENSES $372,813

Year-over-Year Comparison

	2025	2024	Change
Revenue	$483,155	$110,459	+3.4%
Expenses	$372,813	$86,632	+3.3%
Net Income	$110,342	$23,827	+3.6%

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
RICHARD MILLS	CHAIRMAN	5.00	Officer Director	$0	$0	$0
DAVID BICE	PRESIDENT	5.00	Officer Director	$0	$0	$0
BONNIE HAYNES	SENIOR VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
DAVID SCOTT	TREASURER	5.00	Officer Director	$0	$0	$0
RAY ETTERS	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN JARVIS	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
LAURA LEPPERT	DIRECTOR	1.00	Director	$0	$0	$0
ALFREDO COOKE	DIRECTOR	1.00	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	$483,155	$372,813	$165,644	$110,342
2024	$110,459	$86,632	$55,302	$23,827
2023	$149,387	$148,755	$31,475	$632
2022	$98,230	$126,027	$30,843	$-27,797
2021	$81,493	$72,979	$61,640	$8,514
2020	$164,071	$180,210	$50,126	$-16,139
2019	$204,080	$123,529	$78,265	$80,551