2024-03-26T20:01:21-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 237092514 JAPANESE COMMUNITY YOUTH COUNCIL JAPA 4152027900 2012 PINE STREET SAN FRANCISCO CA 94115 JON OSAKI EXECUTIVE DIRECTOR 4152027900 2024-03-13 1 JON OSAKI 999009999 1 MATTHEW PETROSKI P00853132 9257902600 2024-02-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JON OSAKI 2012 PINE STREET SAN FRANCISCO CA 94115 19386344 0 X WWW.JCYC.ORG X 1970 CA 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. 13 13 1361 35 0 0 17938659 18439226 947406 900513 2323 25604 155818 -155929 19044206 19209414 181776 113544 0 0 9568801 12117785 0 68227 370845 8814681 7388252 18565258 19687808 478948 -478394 9245333 9718444 3659711 4611216 5585622 5107228 X 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. 1 0 10784380 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. 2096714 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. 2962287 73384 900513 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. 1373891 40160 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. 1373891 40160 17217272 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1911 0 1 1361 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SHEMIKA LILLY 4152027900 2012 PINE STREET SAN FRANCISCO CA 94115 ANGUS MACDONALD CHAIR 1.50 X X 0 0 0 SHAH NAGREE TREASURER 1.50 X X 0 0 0 OLIVER DUNLAP VICE CHAIR/SECRETARY 1.50 X X 0 0 0 DARRYL ABANTAO BOARD MEMBER 1.00 X 0 0 0 JEROME ANDERSON BOARD MEMBER 1.00 X 0 0 0 DINESH C BOARD MEMBER 1.00 X 0 0 0 LOUISE CARROLL BOARD MEMBER 1.00 X 0 0 0 ASIA HARRIGAN BOARD MEMBER 1.00 X 0 0 0 KATHERINE KITAGAWA-MAH BOARD MEMBER 1.00 X 0 0 0 MAX MAH BOARD MEMBER 1.00 X 0 0 0 GITANJALI RAWAT BOARD MEMBER 1.00 X 0 0 0 GAUTAM SHAH BOARD MEMBER 1.00 X 0 0 0 EVAN WAYNE BOARD MEMBER 1.00 X 0 0 0 JON OSAKI EXECUTIVE DIRECTOR 40.00 X 196675 0 32875 SHEMIKA LILLY FISCAL DIRECTOR 40.00 X 133198 0 11842 ALVIN WOO YOUTH WORKFORCE PROGRAMS DIRECTOR 40.00 X 122128 0 50383 JULIE MATSUEDA-OSAKI DEPUTY DIRECTOR OF PROGRAM 34.00 X 116502 0 33266 EMALYN LAPUS COLLEGE ACCESS PROGRAMS DIRECTOR 40.00 X 109940 0 31013 678443 0 159379 5 0 1 0 0 376043 17234247 828936 21450 18439226 PROGRAM SERVICE FEES 624100 900513 900513 900513 25604 25604 0 376043 176930 -176930 -176930 OTHER INCOME 624100 21001 21001 21001 19209414 900513 0 -130325 X 113544 113544 374592 259816 114776 9757433 8926412 831021 194122 178176 15946 934727 806497 128230 856911 755105 97758 4048 68227 68227 3238133 2939881 236817 61435 400 250 150 537917 364578 162037 11302 555725 550605 5120 98875 87916 10952 7 36116 11590 24526 30719 30719 104285 13328 90957 49016 5033 43983 HONORARIUMS 2187650 2181630 6020 FOOD EXPENSES 143543 69260 2990 71293 TRAINING 101223 92090 9133 ENRICHMENT ACTIVITY 89637 87018 1557 1062 215013 34359 153249 27405 19687808 17217272 2099691 370845 1035948 2814866 909237 345436 6180134 4374261 15956 1966 101548 117618 2564477 1587930 988430 976547 14080 1087750 9245333 9718444 2804502 2782992 505649 425618 349560 313784 0 1088822 3659711 4611216 X 4599467 4735660 986155 371568 5585622 5107228 9245333 9718444 -478394 0 X 0 1 X 1 1 1 X 12746872 15431809 16073905 17938659 18439226 80630471 12746872 15431809 16073905 17938659 18439226 80630471 80630471 20832 8259 12230 2323 25604 69248 183238 59451 19113 0 0 261802 194391 21001 215392 81176913 5550620 0.99330 0.93690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 194,391. 2022 AMOUNT: $ 21,001. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 120244 120244 1926109 1286169 639940 139429 80784 58645 317816 160098 157718 60879 60879 0 976547 SECURITY DEPOSITS 15385 OPERATING LEASE RIGHT-OF-USE ASSETS 1072365 1087750 OPERATING LEASE LIABILITIES 1088822 1088822 X 19312960 -73384 -73384 19386344 -176930 -176930 19209414 19791354 176930 176930 19614424 73384 73384 19687808 PART X, LINE 2: THE ORGANIZATION IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION RECOGNIZES THE EFFECTS OF ITS INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS -73,384. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -176,930. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 176,930. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 73,384. X X X X 1 WANDA Y SCOTT ASSOCIATES 2930 DOMINGO AVE 1316 BERKELEY CA 94705 GENERAL FUNDRAISING 0 0 68227 -68227 68227 -68227 SF ALOHA RUN 72695 72695 1156 59783 5 DECADE GALA 249321 249321 16326 68876 3400 27389 2 54027 54027 376043 376043 16326 70032 3400 87172 176930 -176930 1 EARLY CARE AND EDUCATION SCHOLARSHIPS AWARDED TO FAMILIES WHO HAVE CHILDREN 0-5 YEARS OLD ENROLLED IN JCYC PROGRAMS. 25 113544 PART I, LINE 2: SCHOLARSHIPS COMPRISED OF COLLEGE SCHOLARSHIPS, EARLY CARE, AND EDUCATION SCHOLARSHIP. COLLEGE SCHOLARSHIP: EACH HIGH SCHOOL GRADUATING YOUTH OF THE PROGRAM HAS TO SEND PROOF TO THE ORGANIZATION THAT THEY ARE CURRENTLY ENROLLED IN COLLEGE AND HAVE A 2.0 GRADE POINT AVERAGE AT THE TIME THEY RECEIVED THE SCHOLARSHIP. EARLY CARE AND EDUCATION SCHOLARSHIP: ALL FUNDS ARE DISTRIBUTED TO ELIGIBLE FAMILIES WITH CHILDREN 0-5 YEARS OLD ENROLLED IN JCYC PROGRAMS. X X 0 0 0 0 0 0 0 1 0 JON OSAKI EXECUTIVE DIRECTOR 196175 0 500 0 0 0 16483 0 16392 0 229550 0 0 0 ALVIN WOO YOUTH WORKFORCE PROGRAMS DIRECTOR 121628 0 500 0 0 0 11563 0 38820 0 172511 0 0 0 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. X 2 21450 SALES PRICE 1 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 2 JAPANTOWN MARKETING AND BUSINESS ASSISTANCE GRANT, IS A COLLABORATION EFFORT OF LOCAL ORGANIZATIONS AND BUSINESSES IN JAPANTOWN TO COORDINATE AND IMPLEMENT PROJECTS THAT SUPPORT JAPANESE CULTURAL HERITAGE AND ECONOMIC SUSTAINABILITY THAT WILL STRENGTHEN THE NEIGHBORHOOD AND ECONOMIC VITALITY INCLUDING TECHNICAL ASSISTANCE, EDUCATIONAL LEARNING OPPORTUNITIES TO PROMOTE SAFETY AND INCREASE FOOT TRAFFIC AND RESOURCES TO JAPANTOWN. FORM 990, PART VI, SECTION A, LINE 2 JON OSAKI, EXECUTIVE DIRECTOR, AND JULIE MATSUEDA, DEPUTY DIRECTOR, HAVE A FAMILY RELATIONSHIP. KATHERINE KITAGAWA-MAH, BOARD MEMBER, AND MAX MAH, BOARD MEMBER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD, AND THEN DISCUSSED AND VOTED ON AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE THE JCYC CONFLICT OF INTEREST POLICY DURING ON-BOARDING PROCESS. IF A CONFLICT IS IDENTIFIED, IT IS DISCLOSED TO THE RELEVANT EMPLOYEES SUCH AS THE FISCAL DEPARTMENT AND HUMAN RESOURCE DEPARTMENT. A SPECIAL PROCESS IS DEVELOPED TO ENSURE THAT ANY TRANSACTIONS BETWEEN RELATED PARTIES ARE AUDITED BY JCYC. THE CONFLICT OF INTEREST POLICY IS REVIEWED EVERY 2 YEARS, OR IF AN INTEREST OCCURS. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION CHANGES FOR THE EXECUTIVE DIRECTOR AND DEPUTY DIRECTOR OF PROGRAMS ARE BROUGHT TO THE GOVERNANCE COMMITTEE AND THEN PROPOSED TO THE BOARD OF DIRECTORS. AN ANNUAL SURVEY OF REGIONAL NONPROFIT SALARIES IS REVIEWED TO ENSURE PAY RATES ARE IN-LINE WITH AREA RATES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G SUBCONTRACTOR SERVICES: PROGRAM SERVICE EXPENSES 2,511,343. MANAGEMENT AND GENERAL EXPENSES 31,742. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,543,085. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 428,538. MANAGEMENT AND GENERAL EXPENSES 205,075. FUNDRAISING EXPENSES 61,435. TOTAL EXPENSES 695,048.