Japanese Cultural and Community Center
Nonprofit profile at a glance
- EIN
- 942560179
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4155675505
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $714,827
- Expenses
- $1,469,275
- Assets
- $16,719,938
- Liabilities
- $2,627,058
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Scott Okamoto (President)
- Leigh Sata (Vice President)
Highest reported compensation
- Paul Osaki (Executive Dir.): $168,600 total reported compensation
- DIANE MATSUDA (SPECIAL PROJECTS): $121,186 total reported compensation
- LORI MATOBA (DEPUTY DIRECTOR): $114,360 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Jcccnc strives to meet the evolving needs of the japanese american community by offering programs, affordable services, administrative support and facilities for other local service organizations. Jcccnc also provides educational, cultural and recreational programs that meet and address community interests and concerns.
What it reported doing in 2024
The japanese cultural and community center of northern California (jcccnc) operates as a multi-service center for the japanese american community providing classes and workshops in japanese arts and culture, sports and recreation programs, clubs and social activities for all age groups, community and national events, and a variety of social services.jcccnc serves over 20,000 people annually through its classes, programs and community events, hosting over 80 ongoing classes and programs featuring an array of cultural arts, social, recreational and educational classes for all ages.
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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 65
- Accountability: 84
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 90.1%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: Fail
Sustainability
- Operating margin: -105.5%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 11.38; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 27.5%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 90.1% of spending went to programs
- Governance: 18 of 18 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $169K · 21 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.