Form 990 for tax year 2022

Filed by JAPANESE COMMUNITY YOUTH COUNCIL.

Totals

Total revenue: $19,209,414
Total expenses: $19,687,808
Contributions and grants received: $18,439,226
Grants paid: $113,544
Program service revenue: $900,513
Investment income: $25,604
Other revenue: -$155,929
Total assets, end of year: $9,718,444
Total liabilities, end of year: $4,611,216
Net assets or fund balances, end of year: $5,107,228
Program services expenses (Part IX): $17,217,272
Management and general expenses: $2,099,691
Fundraising expenses: $370,845
Program service expenses (Part III): $17,217,272

Program services were 87.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$376,043
1e · Government grants (contributions)

$17,234,247
1f · All other contributions, gifts and grants

$828,936
1g · Noncash contributions included above

$21,450
2a · Program service revenue: PROGRAM SERVICE FEES

total $900,513 · related or exempt $900,513
3 · Investment income

total $25,604 · excluded $25,604
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$376,043
8b · Fundraising events: direct expenses

$176,930
8c · Net income from fundraising events

total -$176,930 · excluded -$176,930
11a · Other revenue: OTHER INCOME

total $21,001 · excluded $21,001
11e · Other revenue, total

$21,001

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $113,544 · program services $113,544
5 · Compensation of officers, directors and key employees

total $374,592 · management and general $259,816 · fundraising $114,776
7 · Other salaries and wages

total $9,757,433 · program services $8,926,412 · management and general $831,021
8 · Pension plan contributions

total $194,122 · program services $178,176 · management and general $15,946
9 · Other employee benefits

total $934,727 · program services $806,497 · management and general $128,230
10 · Payroll taxes

total $856,911 · program services $755,105 · management and general $97,758 · fundraising $4,048
11e · Fees: professional fundraising services

total $68,227 · fundraising $68,227
11g · Fees: other

total $3,238,133 · program services $2,939,881 · management and general $236,817 · fundraising $61,435
12 · Advertising and promotion

total $400 · program services $250 · fundraising $150
13 · Office expenses

total $537,917 · program services $364,578 · management and general $162,037 · fundraising $11,302
16 · Occupancy

total $555,725 · program services $550,605 · fundraising $5,120
17 · Travel

total $98,875 · program services $87,916 · management and general $10,952 · fundraising $7
19 · Conferences, conventions and meetings

total $36,116 · program services $11,590 · management and general $24,526
20 · Interest

total $30,719 · management and general $30,719
22 · Depreciation, depletion and amortization

total $104,285 · program services $13,328 · management and general $90,957
23 · Insurance

total $49,016 · program services $5,033 · management and general $43,983
24a · Other expenses: HONORARIUMS

total $2,187,650 · program services $2,181,630 · fundraising $6,020
24b · Other expenses: FOOD EXPENSES

total $143,543 · program services $69,260 · management and general $2,990 · fundraising $71,293
24c · Other expenses: TRAINING

total $101,223 · program services $92,090 · management and general $9,133
24d · Other expenses: ENRICHMENT ACTIVITY

total $89,637 · program services $87,018 · management and general $1,557 · fundraising $1,062
24e · All other expenses

total $215,013 · program services $34,359 · management and general $153,249 · fundraising $27,405

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,035,948 · end of year $2,814,866
2 · Savings and temporary cash investments

beginning of year $909,237 · end of year $345,436
3 · Pledges and grants receivable

beginning of year $6,180,134 · end of year $4,374,261
4 · Accounts receivable

beginning of year $15,956 · end of year $1,966
9 · Prepaid expenses and deferred charges

beginning of year $101,548 · end of year $117,618
10a · Land, buildings and equipment: cost or other basis

$2,564,477
10b · Land, buildings and equipment: accumulated depreciation

$1,587,930
10c · Land, buildings and equipment, net

beginning of year $988,430 · end of year $976,547
15 · Other assets

beginning of year $14,080 · end of year $1,087,750
17 · Accounts payable and accrued expenses

beginning of year $2,804,502 · end of year $2,782,992
19 · Deferred revenue

beginning of year $505,649 · end of year $425,618
23 · Secured mortgages and notes payable

beginning of year $349,560 · end of year $313,784
25 · Other liabilities

beginning of year $0 · end of year $1,088,822
27 · Net assets without donor restrictions

beginning of year $4,599,467 · end of year $4,735,660
28 · Net assets with donor restrictions

beginning of year $986,155 · end of year $371,568

Mission and programs · 2022

Mission

THE MISSION OF JCYC IS TO CULTIVATE AND ENRICH THE LIVES OF CHILDREN AND YOUTH FROM DIVERSE, MULTICULTURAL COMMUNITIES THROUGHOUT SAN FRANCISCO AND BEYOND. ROOTED IN THE JAPANESE AMERICAN COMMUNITY, JCYC SEEKS TO: PROVIDE A COMPREHENSIVE CONTINUUM OF CARE FROM PRESCHOOL TO COLLEGE; EMPOWER YOUNG PEOPLE TO REALIZE THEIR FULL POTENTIAL AS SELF-SUFFICIENT, RESPONSIBLE MEMBERS OF THE COMMUNITY; PROVIDE LEADERSHIP IN COLLABORATIVE EFFORTS TO FOSTER BETTER RELATIONSHIPS AND RESPECT AMONG DIFFERENT COMMUNITIES.

EMPLOYMENT: CONSIST OF THE FOLLOWING PROGRAMS; THE MAYOR'S YOUTH EMPLOYMENT AND EDUCATION PROGRAM (MYEEP), OPPORTUNITIES FOR ALL (OFA) AND YOUTH WORKS (YW). MYEEP IS A CITY-WIDE, YEAR-ROUND COLLABORATIVE THAT PROVIDES YOUTH WORKFORCE DEVELOPMENT OPPORTUNITIES FOR 1000 HIGH SCHOOL AGED YOUTH ANNUALLY. MYEEP TARGETS YOUTH WITH CONCENTRATED NEEDS AS WELL AS THOSE SEEKING FIRST-TIME EMPLOYMENT EXPERIENCE. OFA ANNUALLY PROVIDES WORK EXPERIENCE OPPORTUNIITES FOR 3000 YOUTH 14-24 YEARS OF AGE. THROUGHOUT THE SUMMER MONTHS AND SCHOOL YEAR, OFA, PARTICIPANTS GAIN WORK EXPERIENCE, INCREASE AWARENESS OF CAREERS AND LEAN FINANCIAL LITERARCY SKILLS.

Expenses $10,784,380
EDUCATION: JCYC'S EDUCATION PROGRAMS TRIO, UPWARD SERVE OVER 3000 LOW-INCOME STUDENTS EACH YEAR. COLLEGE ACCESS SERVICES INCLUDE EDUCATIONAL ADVISING ON ADMISSIONS REQUIREMENTS, FINANCIAL AID/ SCHOLARSHIP INFORMATION, ACADEMIC COURSE PLANNING, SELECTING AND COMPLETING COLLEGE APPLICATIONS, COLLEGE TOURS AND VARIOUS POST-SECONDARY RETENTION STRATEGIES.

Expenses $2,096,714
CHILDREN & YOUTH: CONSISTS OF 2 PRESCHOOL PROGRAMS CHIBI CHAN AND CHIBI CHAN TOO OFFERS CHILDREN 2-5 YEARS OF AGE A SAFE AND NURTURING ENVIRONMENT THAT STIMULATES LEARNING AND PREPARES THEM FOR FUTURE SUCCESS IN SCHOOL. A HANDS-ON CURRICULUM THAT ENHANCES COGNITIVE, SOCIAL/EMOTIONAL, AND PHYSICAL DEVELOPMENT FOSTERS INDEPENDENCE AND EXPOSES THE CHILDREN TO A DIVERSE ARRAY OF EXPERIENCES. CHIBI-CHAN PRESCHOOL ANNUALLY SERVES 56 CHILDREN AND CHIBI-CHAN TOO PRESCHOOL ANNUALLY SERVES 36 CHILDREN. YOUTH DEVELOPMENT CONSISTS OF JAPANTOWN YOUTH LEADERS, ASIAN YOUTH PREVENTIONS SERVICES, NIKKEI COMMUNITY INTERNSHIP AND TOMODACHI SUMMER PROGRAMS WHICH DEVELOPS LEADERSHIP SKILLS THROUGH COMMUNITY SERVICE AND SUPPORTS THE PERSONAL DEVELOPMENT OF HIGH SCHOOL YOUTH. DURING THE SCHOOL YEAR, YOUTH PLAN AND IMPLEMENT COMMUNITY SERVICE PROJECT SERVES 275-300 YOUTH AGES 5-18.

Expenses $2,962,287 · Grants $73,384 · Revenue $900,513
WE PROVIDE FISCAL SPONSORSHIP FOR JAPANTOWN TASK FORCE WHOSE MISSION IS 1) PRESERVE AND DEVELOP THE CITY AND COUNTY OF SAN FRANCISCO'S HISTORIC JAPANTOWN AS A CULTURALLY AND COMMERCIALLY ENRICHMENT NEIGHBORHOOD AND DISTRICT, AND AS A LOCAL, NATIONAL, AND INTERNATIONAL RESOURCE; 2) STRENGTHEN THE ETHNIC DIVERSITY OF THE CITY AND COUNTY OF SAN FRANCISCO BY BRINGING TOGETHER FOR HISTORY AND CULTURE OF THE NIKKEI COMMUNITY AT AND WITHIN JAPANTOWN FOR ALL PERSONS TO ENJOY AND SHARE; 3) CREATE AN ATMOSPHERE OF SAFETY, BEAUTY, VITALITY, AND PROSPERITY FOR THE PRESENT AND FUTURE RESIDENT, ORGANIZATIONS, INSTITUTIONS, AND BUSINESS RESIDING OR LOCATED IN JAPANTOWN.

Expenses $1,373,891 · Grants $40,160

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Angus MacDonaldANGUS MACDONALD

CHAIR

Total calculated

$0

Hours/week

1.5
Shah NagreeSHAH NAGREE

TREASURER

Total calculated

$0

Hours/week

1.5
Oliver DunlapOLIVER DUNLAP

VICE CHAIR/SECRETARY

Total calculated

$0

Hours/week

1.5
Darryl AbantaoDARRYL ABANTAO

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jerome AndersonJEROME ANDERSON

BOARD MEMBER

Total calculated

$0

Hours/week

1
Dinesh CDINESH C

BOARD MEMBER

Total calculated

$0

Hours/week

1
Louise CarrollLOUISE CARROLL

BOARD MEMBER

Total calculated

$0

Hours/week

1
Asia HarriganASIA HARRIGAN

BOARD MEMBER

Total calculated

$0

Hours/week

1
Katherine Kitagawa-MahKATHERINE KITAGAWA-MAH

BOARD MEMBER

Total calculated

$0

Hours/week

1
Max MahMAX MAH

BOARD MEMBER

Total calculated

$0

Hours/week

1
Gitanjali RawatGITANJALI RAWAT

BOARD MEMBER

Total calculated

$0

Hours/week

1
Gautam ShahGAUTAM SHAH

BOARD MEMBER

Total calculated

$0

Hours/week

1
Evan WayneEVAN WAYNE

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jon OsakiJON OSAKI

EXECUTIVE DIRECTOR

Total calculated

$229,550

From this org

$196,675

From related orgs

$0

Other

$32,875

Hours/week

40

Schedule J breakdown matched by us

Base

$196,175

Bonus

$500

Other

$0

Deferred

$16,483

Nontaxable benefits

$16,392

Filer's total

$229,550
Shemika LillySHEMIKA LILLY

FISCAL DIRECTOR

Total calculated

$145,040

From this org

$133,198

From related orgs

$0

Other

$11,842

Hours/week

40
Alvin WooALVIN WOO

YOUTH WORKFORCE PROGRAMS DIRECTOR

Total calculated

$172,511

From this org

$122,128

From related orgs

$0

Other

$50,383

Hours/week

40

Schedule J breakdown matched by us

Base

$121,628

Bonus

$500

Other

$0

Deferred

$11,563

Nontaxable benefits

$38,820

Filer's total

$172,511
Julie Matsueda-OsakiJULIE MATSUEDA-OSAKI

DEPUTY DIRECTOR OF PROGRAM

Total calculated

$149,768

From this org

$116,502

From related orgs

$0

Other

$33,266

Hours/week

34
Emalyn LapusEMALYN LAPUS

COLLEGE ACCESS PROGRAMS DIRECTOR

Total calculated

$140,953

From this org

$109,940

From related orgs

$0

Other

$31,013

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Compensation committee
3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7: THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY BONUS. IF THE BUDGET PERMITS, ALL STAFF EMPLOYED BY JCYC FOR THE FISCAL YEAR ARE ELIGIBLE FOR AN EQUAL AMOUNT. THE BONUS AMOUNT IS APPROVED BY THE BOARD.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 13 March 2024
IRS schema version: 2022v5.0
Source object: 202410869349301691

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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