THE HAWAII JAPANESE SCHOOL

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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

1975

Legal Domicile

Principal Officer

YUICHIRO SEKIGUCHI

Phone

8089473111

Tax Period

2023-04-01 to 2024-03-31

THE HAWAII JAPANESE SCHOOL, founded in 1975, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2023. Revenue surged 32% from the prior year, signaling strong growth momentum.

Mission

THE SCHOOL PROVIDES INSTRUCTION TO STUDENTS WHO ARE OF AGE TO ATTEND THE COMPULSORY EDUCATION SYSTEM OF JAPAN AND TO STUDENTS WHO DESIRE TO LEARN THE JAPANESE LANGUAGE COMPATIBLE WITH THE STANDARD EDUCATIONAL CURRICULA IN JAPAN; TO ENABLE STUDENTS TO VALUE THE JAPANESE TRADITION AND AMERICAN HERITAGE TO PROMOTE INTERNATIONAL STANDARDS IN REGARDS TO CONDUCT AND THOUGHT; AND TO OPERATE WITH OTHER EDUCATIONAL AND CULTURAL PROJECT.

Program Service Accomplishments

Program 1

Expenses: $829,199 Revenue: $860,582

WE OPERATE JAPANESE SUPPLEMENTARY SCHOOL IN HONOLULU, HAWAII ON SATURDAY. DURING THE PERIOD OF 4/01/2023 3/31/2024, WE HELD TOTAL 42 SCHOOL DAYS FOR 28 CLASSROOMS, 460 STUDENTS FROM 4 TO 16 YEARS...

WE OPERATE JAPANESE SUPPLEMENTARY SCHOOL IN HONOLULU, HAWAII ON SATURDAY. DURING THE PERIOD OF 4/01/2023 3/31/2024, WE HELD TOTAL 42 SCHOOL DAYS FOR 28 CLASSROOMS, 460 STUDENTS FROM 4 TO 16 YEARS OLD. WE ALSO HELD VARIOUS EVENTS SUCH AS ATHLETIC DAY, FALL FESTIVAL, ETC., FOR OUR STUDENTS.

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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 $332,868

Program Service Revenue $860,582

Investment Income $28,456

Other Revenue $5,463

TOTAL REVENUE $1,227,369

Expense Breakdown

Grants Paid $500

Salaries & Benefits $749,340

Fundraising Expenses $0

Program Expenses $829,199

Other Expenses $479,827

TOTAL EXPENSES $1,229,667

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,227,369	$932,394	+0.3%
Expenses	$1,229,667	$977,026	+0.3%
Net Income	$-2,298	$-44,632	-0.9%

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

420

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
TAIKI HAYAKAWA	PRESIDENT	1.00	Officer Director	$0	$0	$0
TOMONORI BAMBA	VP & AUDITOR	1.00	Officer Director	$0	$0	$0
NAOHITO HAJIRI	VICE CHAIRMAN OF EXECUTIVE COMMITTEE/SECRETARY	1.00	Officer Director	$0	$0	$0
TOMOKO TANEGA	TREASURER	1.00	Officer Director	$0	$0	$0
KEN TAKEBAYASHI	DIRECTOR	1.00	Director	$0	$0	$0
YUICHIRO SEKIGUCHI	DIRECTOR	1.00	Director	$0	$0	$0
KAZUKI FUNATO	DIRECTOR	1.00	Director	$0	$0	$0
ALEXANDER SHARP	DIRECTOR	1.00	Director	$0	$0	$0
RITSUKO OSETO	DIRECTOR	1.00	Director	$0	$0	$0
RUMIKO NAKAGAWA	DIRECTOR	1.00	Director	$0	$0	$0
MORIYUKI ARASAKI	DIRECTOR	1.00	Director	$0	$0	$0
TAICHI HASEGAWA	FORMER VP & CHAIRMAN OF EXECUTIVE COMMITTEE	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
2025	No data	No data	No data	No data
2024	$1,227,369	$1,229,667	$1,864,152	$-2,298
2023	$932,394	$977,026	$1,829,026	$-44,632
2022	$1,342,521	$982,953	$1,872,090	$359,568
2021	$737,308	$924,960	$1,837,239	$-187,652
2020	$1,178,512	$1,067,314	$1,784,511	$111,198
2019	$1,147,581	$1,090,355	$1,743,655	$57,226
2018	$1,134,392	$1,079,297	$1,671,876	$55,095