Japanese Friendship Garden and Museum of San Diego Inc

Nonprofit profile at a glance

EIN
953572493
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
6192322721
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$6,807,380
Expenses
$3,990,625
Assets
$30,517,491
Liabilities
$335,002

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DENNIS OTSUJI (PRESIDENT)

Highest reported compensation

  • LUANNE KANZAWA (EXEC DIRECTO): $229,729 total reported compensation

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

Overview

Mission

Japanese friendship garden of san diego is a place for visitors to enjoy a japanese style garden. We are dedicated to promoting, presenting and preserving the japanese heritage through educational programs such as arts, culture, horticulture, culinary, language and music among people of diverse ethnic backgrounds. We asprire to create friendship, unity and to improve the well-being of the citizens of san diego.

What it reported doing in 2024

1. Exhibitions & demonstrations by both local & international artists emphasized japanese arts, both historical & contemporary. Demonstrations by several schools of ikebana are available to the public. Koto performances & tea ceremony demonstrations are held frequently by master of urasenke school of tea ceremony. 2. Educational programs - a broad range of introductory classes & workshops that demonstrate the principles, values & traditions of the japanese culture such as summer & winter camps, japanese garden design seminars, outreach program, symposium & lectures are offered to all ages. 3. Cultural events - the japanese friendship garden participates in numerous festivals, parades & other special events such as balboa park family day, december nights, & other park events. The garden holds annual events & concerts, such as jake shimabukuro, tanabata matsuri (star festival), cherry blossom festival, boys & girls month, & the festival of the august moon.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $3.91 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 41.4%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 7.65; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 86% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $230K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.