Japanese American Citizens League Livningston-merced Chapter

Nonprofit profile at a glance

EIN
946102626
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024, Form 990-N 2008
Location
Merced, CA, USA
Phone
2097227815
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$1,470
Expenses
$1,379
Assets
$25,552
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Sheryl Okuye Sauter (President)
  • Steve Teranishi (Past President/Interim Treasurer)

People named in this filing

  • Sheryl Okuye Sauter (President)
  • Patti Kishi (Secretary)
  • Steve Teranishi (Past President/Interim Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education. The mission of the Japanese American Citizens League (JACL) is to secure and maintain the civil rights of Americans of Japanese ancestry and all others who are victimized by injustice and bigotry. The primary weapon in this endeavor is a program of education to forward the high purposes of American citizenship and ideals; To promote, encourage, and foster a feeling of good fellowship, friendship and goodwill among all peoples; To promote cultural, educational and social values, and to preserve the heritage and legacy of the Japanese American community.

What it reported doing in 2024

In 2003, our local chapter published a book about the local history of the immigrant Japanese and their native-born children titled Japanese Americans of Merced County, A Photographic Journal, 1906 to 1960. This project was partially funded by the California Civil Liberties Public Education Program administered by the California State Library. We keep an inventory of these books to resupply our local Merced County Historical Museum and/or local libraries, to educate the public about the history of the local Japanese-American experience.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and total assets are large relative to annual expenses, but may not be spendable cash. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6.2%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 18.53; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -32.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -17.8% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.