Japanese Cultural Center of Hawaii

Nonprofit profile at a glance

EIN
990256147
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Honolulu, HI, USA
Phone
8089457635
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness

Official website

Reported finances

Revenue
$713,238
Expenses
$860,767
Assets
$14,497,597
Liabilities
$876,455

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

Leadership & pay

17 people listed

Executive titles in this filing

  • NATHAN GYOTOKU (PRESIDENT & EXECUTIVE DIRECTOR)

Highest reported compensation

  • NATHAN GYOTOKU (PRESIDENT & EXECUTIVE DIRECTOR): $131,582 total reported compensation
  • JAMIE LEE (CHIEF FINANCIAL OFFICER): $114,127 total reported compensation

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

Overview

Mission

To be a vibrant resource, strengthening our diverse community by educating present and future generations in the evolving japanese american experience in Hawaii. We do this through relevant programming, meaningful community service and innovative partnerships that enhance the understanding and celebration of our heritage, culture and love of the land. To guide us in this work, we draw from the values found in our japanese american traditions and the spirit of aloha.

What it reported doing in 2024

The historical and community galleries provide a better understanding of japanese american culture and history through the display of pictorial history, artifacts, videos and exhibits. The ellison onizukaremembrance exhibit in the historical gallery is a tribute to Hawaii'sfirst astronaut, the collection of photos and nasa artifacts were transferred from storage in kona to the historical exhibition at jcch. The honouliuli education center, located in the community center, showcase jcch's work to preserve honouliuli and to feature historical artifacts and oral histories of former japanese americans interned during world war ii. An estimated 10,000 students, teachers and visitors from Hawaii, continental u.s., and japan have passed through the historical gallery and the honouliuli education center.

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 program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 41.9%; rating input score 42
  • Fundraising efficiency: $3.46 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.7%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 16.84; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 28.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 41.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $361K in reported program spending
  • Leadership: top reported pay $132K · 17 people listed
  • Highest-paid contractors: 1 contractor listed · $248K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.