SHOKOOKAI OF PORTLAND

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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

1966

Legal Domicile

Principal Officer

SALLY FUJIMOTO

Phone

5036449579

Tax Period

2023-01-01 to 2023-12-31

SHOKOOKAI OF PORTLAND, founded in 1966, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.2M in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE THE CHILDREN OF ITS MEMBERS WITH THE OPPORTUNITY TO EXPERIENCE JAPANESE EDUCATIONAL METHODS AND CURRICULUM AND TO PROVIDE CULTURAL EXCHANGE ACTIVITIES WITH THE LOCAL COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $1,011,407 Revenue: $1,145,674

SHOKOOKAI OF PORTLAND OVERSEES THE OPERATIONS OF THE PORTLAND JAPANESESCHOOL, A KINDERGARTEN THROUGH 12TH GRADE SCHOOL PROGRAM FOR JAPANESECHILDREN, SERVING AN AVERAGE OF 370 STUDENTS FOR 46 DAYS OUT OF THEYEAR. THE SCHOOL'S MAIN CURRICULUM FOCUSES ON CONTINUED STUDIES INMATHEMATICS AND JAPANESE LANGUAGE SKILLS. THERE ARE 66 CORPORATEMEMBERS WITH 16 INDIVIDUAL SUPPORTING MEMBERS.SHOKOOKAI ALSO ASSISTS WITH SPONSORING VARIOUS ACTIVITIES THROUGHOUTTHE YEAR TO ENHANCE THE EXPERIENCE AND RELATIONSHIPS OF THE EXPATRIATEFAMILIES LIVING IN PORTLAND.

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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 (2023)

Revenue Breakdown

Contributions & Grants $9,666

Program Service Revenue $1,145,674

Investment Income $2,039

Other Revenue $5,488

TOTAL REVENUE $1,162,867

Expense Breakdown

Grants Paid $23,493

Salaries & Benefits $612,047

Fundraising Expenses $0

Program Expenses $1,011,407

Other Expenses $567,435

TOTAL EXPENSES $1,202,975

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,162,867	$1,014,878	+0.1%
Expenses	$1,202,975	$1,027,487	+0.2%
Net Income	$-40,108	$-12,609	+2.2%

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

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

$66,128

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Y OTA	DIRECTOR	1.50	Director	$0	$0	$0
A OZAWA	DIRECTOR	1.50	Director	$0	$0	$0
K KOBAYASHI	DIRECTOR	1.50	Director	$0	$0	$0
K ICHIMURA	VICE PRESIDENT	1.50	Officer Director	$0	$0	$0
T USHIYAMA	DIRECTOR	1.50	Director	$0	$0	$0
M ENOMOTO	DIRECTOR	1.50	Director	$0	$0	$0
M HORII	VICE PRESIDENT	1.50	Officer Director	$0	$0	$0
T ITO REPRESENTED BY R IWAMOTO	DIRECTOR	1.50	Director	$0	$0	$0
T HAYASHI	DIRECTOR	1.50	Director	$0	$0	$0
T KOSAKA	DIRECTOR	1.50	Director	$0	$0	$0
H WAKIMOTO	DIRECTOR	1.50	Director	$0	$0	$0
Y KON	VICE PRESIDENT	1.50	Officer Director	$0	$0	$0
Y MOTOYOSHI	DIRECTOR	1.50	Director	$0	$0	$0
T YANASE	PRESIDENT	1.50	Officer Director	$0	$0	$0
T KOZAKAI	DIRECTOR	1.50	Director	$0	$0	$0
Y HORI	DIRECTOR	1.50	Director	$0	$0	$0
Y TAGUCHI	DIRECTOR	1.50	Director	$0	$0	$0
S FUJIMOTO	EXECUTIVE DIRECTOR	40.00	Officer	$56,700	$0	$56,700
Y O'BRIEN	EXECUTIVE DIRECTOR	40.00	Officer	$9,428	$0	$9,428

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
2024	No data	No data	No data	No data
2023	$1,162,867	$1,202,975	$756,283	$-40,108
2022	$1,014,878	$1,027,487	$767,112	$-12,609
2021	$753,552	$764,300	$785,587	$-10,748
2020	$686,879	$735,057	$793,381	$-48,178
2019	$890,822	$848,965	$847,931	$41,857
2018	$857,687	$833,613	$797,088	$24,074