JAPANESE LANGUAGE SCHOOL UNIFIED SYSTEM (EIN 951622045) - 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

1948

Legal Domicile

Principal Officer

KIYOSHI MURAKATA

Phone

6464690092

Tax Period

2023-01-01 to 2023-12-31

JAPANESE LANGUAGE SCHOOL UNIFIED SYSTEM, founded in 1948, is a small nonprofit that reported $343K in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $378K exceeded revenue, resulting in a 10% operating deficit.

Mission

EDUCATION - SCHOOL

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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 $1,000

Program Service Revenue $199,885

Investment Income $0

Other Revenue $141,685

TOTAL REVENUE $342,570

Expense Breakdown

Grants Paid $0

Salaries & Benefits $237,143

Fundraising Expenses $0

Program Expenses $290,769

Other Expenses $140,481

TOTAL EXPENSES $377,624

Year-over-Year Comparison

	2023	2022	Change
Revenue	$342,570	$464,740	-0.3%
Expenses	$377,624	$512,876	-0.3%
Net Income	$-35,054	$-48,136	-0.3%

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

$100,100

Total Directors

$100,100

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIYOSHI MURAKATA	PRINCIPAL/EXECUTIVE VICE P	40.00	Officer Director	$60,000	$0	$60,000
MASAKO VONDRUS	TREASURER	5.00	Officer Director	$1,700	$0	$1,700
MAASA UMEZAWA	OFFICE MANAGER	40.00	Officer Director	$38,400	$0	$38,400

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	$342,570	$377,624	$8,131,012	$-35,054
2022	$464,740	$512,876	$8,243,612	$-48,136
2021	$842,562	$487,316	$8,291,748	$355,246
2020	$333,059	$448,515	$7,858,956	$-115,456
2019	$5,626,969	$488,642	$7,974,412	$5,138,327
2018	$334,289	$449,802	$2,850,201	$-115,513

JAPANESE LANGUAGE SCHOOL UNIFIED SYSTEM