Japanese American Cultural and Community Center
Nonprofit profile at a glance
- EIN
- 237124042
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, USA
- Phone
- 2136282725
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $6,229,617
- Expenses
- $6,712,212
- Assets
- $13,362,961
- Liabilities
- $2,808,943
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- PATRICIA WYATT (PRESIDENT & CEO)
Highest reported compensation
- PATRICIA WYATT (PRESIDENT & CEO): $276,453 total reported compensation
- DEREK TAKEDA (VP OPERATIONS): $202,306 total reported compensation
- MATHEW ESTRADA (COO): $184,813 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The jaccc weaves japanese and japanese american arts and culture into the fabric of our communities. The jaccc remains firmly rooted in little tokyo, providing a vital place to build connections between people and cultures, locally and internationally. Through inclusive programs and authentic experiences, we continue our living traditions and nuture the next generation of innovative artists, culture bearers and thinkers.
What it reported doing in 2024
The jaccc's center building is home to many nonprofit organizations whose primary foci range from cultural studies such as dance, flower arrangement, and tea cerremony to healthcare (bone marrow matches) and neighborhood revitalization. In addition, many of the local cultural organization utilize rooms and the japanese garden for meetings, conferences, and events.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 89
- Accountability: 91
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.2%; rating input score 81
- Program expense ratio: 66.8%; rating input score 67
- Fundraising efficiency: $5.15 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -7.7%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 1.99; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 11.6%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: 7.1% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings
Details
- Where the money goes: 81.2% of revenue deployed · 66.8% of spending went to programs
- Governance: 22 of 24 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $4.5M in reported program spending
- Leadership: top reported pay $276K · 29 people listed · 5 of 6 pay-setting controls reported
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 18/100.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 25/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.