JBA FOUNDATION (EIN 954066415) - 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

1986

Legal Domicile

Phone

3105159522

Tax Period

2024-04-01 to 2025-03-31

JBA FOUNDATION, founded in 1986, is a micro nonprofit that reported $98K in total revenue in fiscal year 2024. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $193K exceeded revenue, resulting in a 98% operating deficit.

Mission

To promote and support educational activities between the US and Japan and to promote and support non-profit charitable organizations whose work benefits the welfare of the Japanese American community,

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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 $88,753

Program Service Revenue $0

Investment Income $15,531

Other Revenue $-6,465

TOTAL REVENUE $97,819

Expense Breakdown

Grants Paid $118,253

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $182,315

Other Expenses $75,095

TOTAL EXPENSES $193,348

Year-over-Year Comparison

	2024	2023	Change
Revenue	$97,819	$162,555	-0.4%
Expenses	$193,348	$80,966	+1.4%
Net Income	$-95,529	$81,589	-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

N/A

Volunteers

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

$118,698

Total Directors

$118,698

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Fumio Yasue	Secretary	010.00	Officer Director	$0	$22,573	$118,698
Akira Minamiura	President	001.00	Officer Director	$0	$0	$0
Hitoshi Kusakabe	Vice President	001.00	Officer Director	$0	$0	$0
Shinichi Fujinami	Treasurer	001.00	Officer Director	$0	$0	$0
Yu Jongsuk	Treasurer	001.00	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
2025	$97,819	$193,348	$410,152	$-95,529
2024	$162,555	$80,966	$488,282	$81,589
2023	$67,121	$48,572	$409,668	$18,549
2022	$47,998	$39,794	$388,144	$8,204
2021	$1,807	$32,207	$384,940	$-30,400
2020	$89,186	$120,975	$415,340	$-31,789
2019	$125,835	$103,508	$440,529	$22,327
2018	$85,247	$94,304	$423,202	$-9,057

JBA FOUNDATION