TULE LAKE COMMITTEE 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

1979

Legal Domicile

Principal Officer

HIROSHI SHIMIZU

Phone

4156484453

Tax Period

2024-01-01 to 2024-12-31

TULE LAKE COMMITTEE INC, founded in 1979, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2024. Revenue surged 1829% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 80% operating margin.

Mission

PRESERVING THE HISTORIC TULE LAKE CONCENTRATION CAMP AND SEGREGATION CENTER, AND ORGANIZING PILGRIMAGES THAT HONOR THE MEMORY OF 27,000 JAPANESE AMERICANS INCARCERATED AT TULE LAKE.

Program Service Accomplishments

Program 1

Expenses: $232,189 Revenue: $325,141

THE TULE LAKE COMMITTEE (TLC) IS A NON-PROFIT ORGANIZATION COMPOSED OF SURVIVORS AND DESCENDANTS OF INCARCERATION AT THE WWII TULE LAKE CONCENTRATION CAMP, WHOSE PURPOSE IS TO PRESERVE AND HONOR THE MEMORY OF THE 27,000 JAPANESE AMERICANS WHO WERE INCARCERATED THERE. IN ADDITION TO SITE PRESERVATION WORK, THE TLC SPONSORS A BIENNIAL, MULTI-DAY PILGRIMAGE TO THE HISTORIC SITE FOR THE PURPOSE OF EDUCATING THE PUBLIC ABOUT THE WARTIME INCARCERATION, PARTICULARLY DURING THE SEGREGATION-ERA FROM 1943 THROUGH 1946. THE MOST RECENT PILGRIMAGE WAS HELD IN 2024. THE NEXT PILGRIMAGE WILL BE IN JULY 2026.

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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 $1,041,221

Program Service Revenue $325,141

Investment Income $21

Other Revenue $0

TOTAL REVENUE $1,366,383

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $232,189

Other Expenses $274,285

TOTAL EXPENSES $274,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,366,383	$70,836	+18.3%
Expenses	$274,285	$32,633	+7.4%
Net Income	$1,092,098	$38,203	+27.6%

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
BARBARA TAKEI	CFO	8.00	Officer Director	$0	$0	$0
HIROSHI SHIMIZU	PRESIDENT	8.00	Officer Director	$0	$0	$0
SATSUKI INA	BOARD MEMBER	8.00	Director	$0	$0	$0
KEN NOMIYAMA	SECRETARY	8.00	Officer Director	$0	$0	$0
STAN SHIKUMA	BOARD MEMBER	8.00	Director	$0	$0	$0
JULIE ABO	BOARD MEMBER	8.00	Director	$0	$0	$0
WILL KAKU	BOARD MEMBER	8.00	Director	$0	$0	$0
JAMES OKUMURA	BOARD MEMBER	8.00	Director	$0	$0	$0
GO SASAKI JR	BOARD MEMBER	8.00	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
2024	$1,366,383	$274,285	$1,498,206	$1,092,098
2018	$276,799	$216,287	$290,735	$60,512