San Francisco Japanese School
Nonprofit profile at a glance
- EIN
- 941717040
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4159894535
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,435,036
- Expenses
- $5,328,495
- Assets
- $7,614,731
- Liabilities
- $285,336
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- MUTO YUKA (PRESIDENT)
- SAITO YOKO (VICE PRESIDENT)
Highest reported compensation
- AOYAGI NOBUYUKI (SECRETARY GENERAL): $117,320 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
1.to facilitate adjustment to japanese schools and society through classes offered in the japanese language.2.to enhance each student's identity and to nurture a sense of commonality through exposure to japanese points of view, ideas, and life styles by spending one day a week in a japanese-style school environment3.to develop broad perspectives on japanese and american cultures without prejudices so that the children can benefit from both cultures, as well as to foster their ability to live in unfamiliar environments
What it reported doing in 2024
The primary purpose is to help japanese children in the bay area adapt to schools in japan after living temporarily in the bay area where their parents are posted. About 1,500 children living in the san francisco bay area attend classes 47 days a year on saturdays and for two weeks in the summer.the curriculum consists of japanese language (two periods), mathematics (two periods), science (one period), and social studies (one period). Each period is 45 minutes for the 1st grade - 6th grade, 50 minutes for the 7th grade - 11th grade. The 1st and 2nd grades have fewer classes: japanese (two periods), mathematics (one period), and activity (one period). Kindergartners have 30 min to 50 min periods, and the periods may vary depending on the class circumstances.
Operating model
- Revenue model
- Earned-program. 79% 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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 92
- Accountability: 21
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.4%; rating input score 73
- Program expense ratio: 77.7%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 1.43; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 2.2%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 73.4% of revenue deployed · 77.7% of spending went to programs
- Governance: 0 of 14 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $4.1M in reported program spending
- Leadership: top reported pay $117K · 14 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 41/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.