Japanese Women's Society Foundation
Nonprofit profile at a glance
- EIN
- 990354737
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Honolulu, HI, USA
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Women's Service Clubs
Reported finances
- Revenue
- $114,152
- Expenses
- $50,514
- Assets
- $962,734
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- SARAH KAMIDA-NAKAGAWA (PRESIDENT)
- STACI YOSHIHARA (PRESIDENT-ELECT)
- WAYNE YAGI (VICE PRESIDENT)
- CAROLE HAYASHINO (IMMEDIATE PAST PRESIDENT)
People named in this filing
- SARAH KAMIDA-NAKAGAWA (PRESIDENT)
- STACI YOSHIHARA (PRESIDENT-ELECT)
- WAYNE YAGI (VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote an interest in and an understanding of the japanese culture by the people of Hawaii and to foster an appreciation of world cultures, to enhance understanding and good relationship betweeen the people of japan and the united states, to render services to the community by supporting worldwide projects through activities and charitable contributions in the areas of culture, education and other women's issues, and to foster fellowship among the members.
What it reported doing in 2024
Jswf's mission is to support community projects in the area of culture, education, and gerontology. Historically, jswf has supported the activities and services for the elderly residents of kuakini home. Donations have been made to japanese culture society of maui and mabel.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 63
- Accountability: 76
- Sustainability: 89
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73%; rating input score 73
- Program expense ratio: 63.3%; rating input score 63
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 39.1%; rating input score 39; 40th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 55.7%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 19.06; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 43.6% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 51.3% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 13.3% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 73% of revenue deployed · 63.3% of spending went to programs
- Governance: 20 of 20 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $32K in reported program spending
- Leadership: top reported pay $0 · 22 people listed
- Consistency: 14 of 16 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes grants
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Transparency & Controls: Grant itemization coverage scored 39/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.