The Japan Society of Northern California

Nonprofit profile at a glance

EIN
941224469
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
San Francisco, CA, USA
Phone
4159864383
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Promotion of International Understanding

Official website

Reported finances

Revenue
$1,556,670
Expenses
$1,318,673
Assets
$2,196,949
Liabilities
$364,805

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

42 people listed

Executive titles in this filing

  • STEVE POLLOCK (PRESIDENT)

Highest reported compensation

  • STEVE POLLOCK (PRESIDENT): $185,610 total reported compensation
  • MIHO GREENBERG (CHIEF OPERATING OFFICER): $129,657 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Founded in 1905, the japan society of northern California works to advance u.s. - japan collaboration and understanding in a global context. The society offers an array of programs and networking opportunities for people and organizations in the bay area with a strong interest in japan. It is the place to go for u.s. - japan insights, opportunities, collaboration, and networking.

What it reported doing in 2025

Japanese language classesthe japan society of northern California (jsnc) offers japanese language classes at various levels and locations across the bay area. Our language instructors are seasoned teachers of japanese, having taught both in the u.s. And japan, and our lesson types are as follows: group classes (ranging from beginner to advanced courses), corporate classes (with lessons tailored for each organization), private tutoring, and workshops. Jsnc offers 3 semesters of group language classes throughout the year and enrolls more than 250 students per semester in approximately 30 group lesson sections, ranging from beginning to advanced. Jsnc also offers private lessons and enrolled more than 100 students in private lessons in 2025.

Operating model

Revenue model
Earned-program. 72% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 51
  • Transparency & Controls: 70
  • Accountability: 94
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.9%; rating input score 52
  • Program expense ratio: 64.7%; rating input score 65
  • Fundraising efficiency: $2.06 raised per $1 spent on fundraising; rating input score 6; 6th 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: 97.4%; rating input score 97; 28th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.3%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 23.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 51.9% of revenue deployed · 64.7% of spending went to programs
  • Governance: 38 of 39 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $853K in reported program spending
  • Leadership: top reported pay $186K · 42 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2025
  • 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.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.