HOKKE SHU BUDDHIST CHURCH

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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

1968

Legal Domicile

Principal Officer

AKIO KOSHIYAMA

Phone

4159222792

Tax Period

2019-01-01 to 2019-12-31

HOKKE SHU BUDDHIST CHURCH, founded in 1968, is a small nonprofit in the Religion sector that reported $345K in total revenue in fiscal year 2019. Revenue surged 1844% from the prior year, signaling strong growth momentum. The organization ran a surplus of $274K, a strong 79% operating margin.

Mission

TO PROMOTE A BETTER UNDERSTANDING OF THE BUDDHIST RELIGION THROUGH THE TEACHINGS OF SAINT NICHIREN THROUGH TRADITIONAL MISSIONARY WORK AND TO SEARCH FOR A MORE PEACEFUL AND COMPASIONATE WAY OF LIFE. RELIGIOUS SERVICES ARE HELD WEEKLY. SCRIPTURE READINGS, MARRIAGES, FUNERALS ANNIVERSERY CELEBRATIONS AND OTHER SPECIAL SERVICES ARE HELD.

Program Service Accomplishments

Program 1

Expenses: $54,751 Revenue: $0

SERVICES COMMON TO RELIGIOUS ORGANIZATIONS.

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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 (2019)

Revenue Breakdown

Contributions & Grants $332,911

Program Service Revenue $12,148

Investment Income $36

Other Revenue $0

TOTAL REVENUE $345,095

Expense Breakdown

Grants Paid $0

Salaries & Benefits $22,282

Fundraising Expenses $0

Program Expenses $54,751

Other Expenses $49,151

TOTAL EXPENSES $71,433

Year-over-Year Comparison

	2019	2018	Change
Revenue	$345,095	$17,751	+18.4%
Expenses	$71,433	$47,491	+0.5%
Net Income	$273,662	$-29,740	-10.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAISHO NIHEI	PRESIDENT	1.00	Officer Director	$0	$0	$0
AKIO KOSHIYAMA	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
YOSHIZAKI CHOSEI	SECRETARY	1.00	Officer Director	$0	$0	$0
HISAKE TANAKA	TREASURER	1.00	Officer Director	$0	$0	$0
KOSHU HISANO	ASST SECRETARY	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
2019	$345,095	$71,433	$331,487	$273,662
2018	$17,751	$47,491	$75,121	$-29,740