OYA NO KAI INC (EIN 931124364) - 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

1993

Legal Domicile

Principal Officer

MIYEKO ENDY

Phone

5033485043

Tax Period

2024-09-01 to 2025-08-31

OYA NO KAI INC, founded in 1993, is a small nonprofit in the International Affairs sector that reported $977K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $936K left a modest 4% surplus.

Mission

ORGANIZATION ASSISTS IN SUCCESSFUL DEVELOPMENT OF THE JAPANESE DUAL-LANGUAGE IMMERSON PROGRAM OF THE PORTLAND PUBLIC SCHOOLS. IT PROVIDES SUPPORT FOR THE LANGUAGE IMMERSION PROGRAM AND CULTURAL EDUCATION.

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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 (2024)

Revenue Breakdown

Contributions & Grants $798,460

Program Service Revenue $176,555

Investment Income $2,305

Other Revenue $0

TOTAL REVENUE $977,320

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,209

Fundraising Expenses $17,231

Program Expenses $916,238

Other Expenses $880,301

TOTAL EXPENSES $935,510

Year-over-Year Comparison

	2024	2023	Change
Revenue	$977,320	$884,660	+0.1%
Expenses	$935,510	$935,016	+0.0%
Net Income	$41,810	$-50,356	-1.8%

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

100

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
ADAM DAY	BOARD MEMBER	2.00	Officer	$0	$0	$0
ANDREA OBANA	SECRETARY	2.00	Officer	$0	$0	$0
CASS HAUSSERMAN	CO-TREASURER	2.00	Officer	$0	$0	$0
CHRISTINE HANOLSY	VICE PRESIDENT	2.00	Officer	$0	$0	$0
JASON LATHROP	BOARD MEMBER	2.00	Officer	$0	$0	$0
KELLY ANDERSON	BOARD MEMBER	2.00	Officer	$0	$0	$0
MADDIE LEADBETTER	BOARD MEMBER	2.00	Officer	$0	$0	$0
MAYA MORI	CO-PRESIDENT	2.00	Officer	$0	$0	$0
MIYEKO ENDY	CO-TREASURER	2.00	Officer	$0	$0	$0
SAORI CLARK	BOARD MEMBER	2.00	Officer	$0	$0	$0
SEAN EGUSA	CO-PRESIDENT	2.00	Officer	$0	$0	$0
SUZANNE EFFROS	BOARD MEMBER	2.00	Officer	$0	$0	$0
VICTORIA WINKLE	BOARD MEMBER	2.00	Officer	$0	$0	$0
YUKIJI SAITO	CO-PRESIDENT	2.00	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
2025	$977,320	$935,510	$264,964	$41,810
2024	$884,660	$935,016	$220,342	$-50,356
2022	$223,936	$186,759	$325,969	$37,177
2020	$144,034	$124,225	$244,660	$19,809
2019	$828,744	$842,150	$224,851	$-13,406
2018	$854,685	$927,316	$238,257	$-72,631

OYA NO KAI INC