Form 990 for tax year 2025

Filed by JAPANESE AMERICAN CITIZENS LEAGUE.

Totals

Total revenue: $185,285
Total expenses: $182,081
Contributions and grants received: $94,340
Grants paid: $15,000
Program service revenue: $79,290
Investment income: $11,655
Other revenue: $0
Total assets, end of year: $740,120
Total liabilities, end of year: $0
Net assets or fund balances, end of year: $740,120
Program services expenses (Part IX): $168,882
Management and general expenses: $13,199
Fundraising expenses: $0
Program service expenses (Part III): $168,882

Program services were 92.8% 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.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$94,340
1g · Noncash contributions included above

$0
2a · Program service revenue: Restore Nisei War Memorial and Community Center once a bustling center for the JA community center

total $58,242 · related or exempt $58,242 · unrelated business $0 · excluded $0
2b · Program service revenue: Raised funds to build wall for the over 160000 JAs incarcerated in camps during WWII across the US

total $12,650 · related or exempt $12,650 · unrelated business $0 · excluded $0
2c · Program service revenue: Organization awards scholarships to high school seniors based on scholastics & community service.

total $5,338 · related or exempt $5,338 · unrelated business $0 · excluded $0
2d · Program service revenue: Org. supports community focused nonprofits & recognizes leaders advocating for JA community.

total $3,060 · related or exempt $3,060 · unrelated business $0 · excluded $0
3 · Investment income

total $11,655 · related or exempt $0 · unrelated business $0 · excluded $11,655
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

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

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $15,000 · program services $15,000
3 · Grants to foreign organizations and individuals

total $0 · program services $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $0 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $0 · program services $0 · management and general $0 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $140,023 · program services $140,023 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $385 · program services $385 · management and general $0 · fundraising $0
13 · Office expenses

total $1,958 · program services $0 · management and general $1,958 · fundraising $0
14 · Information technology

total $1,420 · program services $234 · management and general $1,186 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $9,584 · program services $0 · management and general $9,584 · fundraising $0
17 · Travel

total $446 · program services $0 · management and general $446 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $0 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $25 · program services $0 · management and general $25 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $0 · program services $0 · management and general $0 · fundraising $0
24a · Other expenses: CREDIT CARD PROCESSING FEES, CLEAN UP

total $9,633 · program services $9,633 · management and general $0 · fundraising $0
24b · Other expenses: CREDIT CARD PROCESSING FEES, AWARD PRINT COSTS, COMMUNITY SUPPORT COSTS

total $2,375 · program services $2,375 · management and general $0 · fundraising $0
24c · Other expenses: CREDIT CARD PROCESSING FEES, CERTIFICATE PRINT COSTS

total $1,029 · program services $1,029 · management and general $0 · fundraising $0
24d · Other expenses: BANK AND CREDIT CARD PROCESSING FEES,

total $203 · program services $203 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $10,017 · end of year $99,737
2 · Savings and temporary cash investments

beginning of year $491,792 · end of year $364,010
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $0
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$0
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $235,107 · end of year $276,373
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $0 · end of year $0
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
29 · Capital stock, trust principal or current funds

beginning of year $736,916 · end of year $740,120
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $0 · end of year $0

Mission and programs · 2025

Mission

The JACL Sacramento Chapter is dedicated to securing and maintaining the civil rights of Japanese Americans JA and all others who are victimized by injustice and bigotry. We are committed to promoting cultural preservation community engagement and educating the public about the rich history and contributions of JAs.

The organization is fundraising to renovate the historic Nisei War Memorial Community Center formerly a vibrant hub for the Japanese American JA communitys cultural and social gatherings. The facility has been neglected for more than two decades requiring significant repairs and enhancements.

Expenses $150,158 · Revenue $58,242
Each year the organization awards 3-5 scholarships ranging from $1,000 to $5,000 to Sacramento County high school seniors. Awards are based on scholastic achievements community service and efforts in spreading the JA history and culture.

Expenses $16,029 · Grants $15,000 · Revenue $5,338
The organization provides vital support to community-focused organizations by offering valuable resources and facilitating networking opportunities. It acknowledges and honors leaders dedicated to justice advocacy. Through the organizations exclusive networking events members are able to forge meaningful collaborations fostering growth within the sector. These initiatives collectively contribute to building a stronger and more connected community of organizations working towards positive social change.

Expenses $2,375 · Revenue $3,060
The organization is raising funds to erect a monument dedicated to the over 160,000 Japanese Americans incarcerated in wartime camps across the United States during World War II. The monument will consist of granite walls engraved with the names of the incarcerated Japanese Americans and interpretive educational panels.

Expenses $320 · Revenue $12,650

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Esther Hokama

Board Member

Total calculated

$0

Hours/week

2
Joyce Ng

Board Member

Total calculated

$0

Hours/week

2
Michael Lusczak

Board Member

Total calculated

$0

Hours/week

2
Janice Lusczak

Board Member

Total calculated

$0

Hours/week

2
Roger Fujii

President

Total calculated

$0

Hours/week

20
Debbie Eto

Vice President

Total calculated

$0

Hours/week

30
Randy Fong

Secretary

Total calculated

$0

Hours/week

4
Kathleen Imura Delmendo

Treasurer

Total calculated

$0

Hours/week

30

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2025
Filed: 15 September 2026
IRS schema version: 2025v4.2
Source object: 202622589349300107

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