Civic Intelligence

Japanese Community Youth Council

EIN 23-7092514 • 501(c)3 • San Francisco, CA

View Organization Page

Profile

The mission of jcyc is to cultivate and enrich the lives of children and youth from diverse, multi-cultural 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.

2012 Pine StreetSan Francisco, CA 94115

www.jcyc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.42x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$261,167

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

33rd percentile

-0.1%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$9,707,484

Down $10,960 (-0.1%) from 2023

Liabilities

Down

$4,074,202

Down $537,014 (-12%) from 2023

Net Assets

Up

$5,633,282

Up $526,054 (+10%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin44th percentile

Revenue

Up

$22,780,057

Up $3,570,643 (+19%) from 2023

Expenses

Up

$22,254,003

Up $2,566,195 (+13%) from 2023

Net Income

Up

$526,054

Up $1,004,448 (+210%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $4,213,581Liabilities 2010: $1,878,988Net Assets 2010: $2,334,5932010Assets 2012: $4,392,873Liabilities 2012: $1,728,274Net Assets 2012: $2,664,5992012Assets 2013: $4,641,860Liabilities 2013: $1,824,723Net Assets 2013: $2,817,1372013Assets 2014: $4,949,232Liabilities 2014: $1,925,623Net Assets 2014: $3,023,6092014Assets 2015: $5,134,542Liabilities 2015: $2,115,205Net Assets 2015: $3,019,3372015Assets 2016: $5,496,344Liabilities 2016: $2,258,155Net Assets 2016: $3,238,1892016Assets 2017: $7,312,822Liabilities 2017: $3,695,106Net Assets 2017: $3,617,7162017Assets 2018: $6,277,817Liabilities 2018: $2,425,315Net Assets 2018: $3,852,5022018Assets 2019: $6,763,022Liabilities 2019: $2,637,830Net Assets 2019: $4,125,1922019Assets 2020: $7,275,825Liabilities 2020: $2,723,384Net Assets 2020: $4,552,4412020Assets 2021: $8,069,599Liabilities 2021: $2,962,925Net Assets 2021: $5,106,6742021Assets 2022: $9,245,333Liabilities 2022: $3,659,711Net Assets 2022: $5,585,6222022Assets 2023: $9,718,444Liabilities 2023: $4,611,216Net Assets 2023: $5,107,2282023Assets 2024: $9,707,484Liabilities 2024: $4,074,202Net Assets 2024: $5,633,2822024

Highlighted filing

2024

Assets$9,707,484
Liabilities$4,074,202
Net Assets$5,633,282
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $11,617,8082010Expenses 2012: $9,210,1672012Expenses 2013: $8,898,2272013Revenue 2014: $10,134,649Expenses 2014: $9,928,177Net Income 2014: $206,4722014Revenue 2015: $10,748,051Expenses 2015: $10,752,323Net Income 2015: -$4,2722015Revenue 2016: $12,020,361Expenses 2016: $11,801,509Net Income 2016: $218,8522016Revenue 2017: $12,634,730Expenses 2017: $12,255,203Net Income 2017: $379,5272017Revenue 2018: $12,894,667Expenses 2018: $12,659,881Net Income 2018: $234,7862018Revenue 2019: $14,426,801Expenses 2019: $14,154,111Net Income 2019: $272,6902019Revenue 2020: $16,738,177Expenses 2020: $16,310,928Net Income 2020: $427,2492020Revenue 2021: $17,093,432Expenses 2021: $16,539,199Net Income 2021: $554,2332021Revenue 2022: $19,044,206Expenses 2022: $18,565,258Net Income 2022: $478,9482022Revenue 2023: $19,209,414Expenses 2023: $19,687,808Net Income 2023: -$478,3942023Revenue 2024: $22,780,057Expenses 2024: $22,254,003Net Income 2024: $526,0542024

Highlighted filing

2024

Revenue$22,780,057
Expenses$22,254,003
Net Income$526,054
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,707,484
Liabilities
$4,074,202
Net assets
$5,633,282
Revenue
$22,780,057
Expenses
$22,254,003
Net income
$526,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.71$4.07$5.63$22.8$22.3$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.72$4.61$5.11$19.2$19.7$0.48
2022Detailed filing. Detailed filing data is available for this year.$9.25$3.66$5.59$19.0$18.6$0.48
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.07$2.96$5.11$17.1$16.5$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.28$2.72$4.55$16.7$16.3$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$2.64$4.13$14.4$14.2$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.28$2.43$3.85$12.9$12.7$0.23
2017Detailed filing. Detailed filing data is available for this year.$7.31$3.70$3.62$12.6$12.3$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.50$2.26$3.24$12.0$11.8$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.13$2.12$3.02$10.7$10.8$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.95$1.93$3.02$10.1$9.93$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$1.82$2.82$8.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$1.73$2.66$9.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$1.88$2.33$11.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$22,866,396
Mission and Program Overview

Mission

The mission of jcyc is to cultivate and enrich the lives of children and youth from diverse, multi-cultural 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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$4,374,261$5,637,966▲ $1,263,705
Cash and Non-Interest-Bearing Accounts$2,814,866$2,069,001▼ $745,865
Land, Buildings, and Equipment, Net$976,547$899,231▼ $77,316
Prepaid Expenses and Deferred Charges$117,618$171,237▲ $53,619
Accounts Receivable$1,966$3,963▲ $1,997
Savings and Temporary Cash Investments$345,436$2,388▼ $343,048
Total Assets$9,718,444$9,707,484▼ $10,960
Other Assets Total$1,087,750$923,698▼ $164,052
Liabilities
Accounts Payable and Accrued Expenses$2,782,992$2,546,384▼ $236,608
Other Liabilities$1,088,822$919,633▼ $169,189
Deferred Revenue$425,618$332,210▼ $93,408
Mortgage Notes Payable Secured by Investment Property$313,784$275,975▼ $37,809
Total Liabilities$4,611,216$4,074,202▼ $537,014
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,735,660$5,412,925▲ $677,265
Net Assets With Donor Restrictions$371,568$220,357▼ $151,211
Total Net Assets Fund Balance$5,107,228$5,633,282▲ $526,054
Total Liabilities and Net Assets / Fund Balance$9,718,444$9,707,484▼ $10,960

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$555,267$1,370,842$1,926,109
Equipment$148,120$169,696$317,816
Leasehold Improvements$75,600$85,029$160,629
Land$120,244-$120,244
Other Land Buildings$0$60,879$60,879
Other Assets Org$908,313--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon OsakiExecutive DirectorFT$215,982$45,185$261,167
Alvin WooYouth Workforce Programs DirectorFT$168,026$39,930$207,956
Shemika LillyDirector of Finance & OperationsFT$144,690$20,841$165,531
Shoshana KanzakiDirector of Child DevelopmentFT$119,112$20,681$139,793
Ryan KimuraDirector of ProgramsFT$122,671$7,600$130,271

Board Members and Trustees

NameTitle
Evan WayneChair
Louise CarrollVice Chair
Angus MacdonaldBoard Member
Asia HarriganBoard Member
Darryl AbantaoBoard Member
Dinesh CBoard Member
Gautam ShahBoard Member
Gitanjali RawatBoard Member
Heather LittletonBoard Member
Jerome AndersonBoard Member
Makiko TadaBoard Member
Oliver DunlapBoard Member
Katherine Kitagawa-mahBoard Member (thru 10/24)
Max MahSecretary
Shah NagreeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,957,213
Program Service Revenue
$829,948
Investment Income
$20,164
Other Revenue
$-27,268
All Other Contributions
$1,057,031
Change in Net Assets
$526,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,700,202
Revenue Not Reported on Financial Statements
$79,855
Revenue Not Reported on Form 990
$9,615
Other Revenue Adjustments
$79,855
Total Revenue per Audited Statements
$22,709,817
Total Revenue per Form 990
$22,780,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,537,162
Other Expenses$5,606,486
Total Fundraising Expense$237,261
Grants and Similar Amounts Paid$110,355
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,005,145$728,954-$13,734,099
Fees for Services Other$2,164,681$459,830$60,882$2,685,393
Payroll Taxes$1,143,256$85,874$4,613$1,233,743
Other Employee Benefits$817,571$120,850$1,277$939,698
Occupancy$581,561$24,013-$605,574
Office Expenses$390,992$191,427$16,575$598,994
Current Officers, Directors, Trustees, and Key Employees-$288,913$123,382$412,295
Pension Plan Contributions$203,440$13,887-$217,327
Travel$137,407$4,504$17$141,928
All Other Expenses$66,515$37,292$25,474$129,281
Grants to Domestic Individuals$110,355--$110,355
Depreciation Depletion$11,621$86,895-$98,516
Insurance$9,261$75,416-$84,677
Other Expenses$67,055$8,045$3,521$78,621
Interest-$29,162-$29,162
Conferences and Meetings$11,341$5,229-$16,570
Advertising$410-$770$1,180
Total Functional Expenses$19,843,101$2,173,641$237,261$22,254,003

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$22,254,003
Total Expenses per Audited Statements$22,183,763
Expenses per Audited Statements$22,174,148
Expenses Not Reported on Financial Statements$79,855
Other Expense Adjustments$79,855
Expenses Not Reported on Form 990$9,615
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$86,339
Fundraising Gross Income$48,087
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Excellence in Education Awards$45,639$45,639$3,179$42,460
Sf Aloha Run$110,316$2,448$58,270$-55,822
Total Events$155,955$48,087$86,339$-38,252
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Spouse of Executive DirectorEmploymentNo$34,390
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$919,633
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“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 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.”

Filing and Contact Details

Filer

Filer Name
Japanese Community Youth Council
EIN
23-7092514
Phone
4152027900
Address
2012 PINE STREET, SAN FRANCISCO, CA 94115

Signing Officer

Name
Jon Osaki
Title
Executive Director
Phone
4152027900
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Osaki
Formed
1970
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
3,557
Volunteers
18

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Subcontractor services: program service expenses 1,675,239. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,675,239. Other professional fees: program service expenses 489,442. Management and general expenses 459,830. Fundraising expenses 60,882. Total expenses 1,010,154.”

Financial Statement Notes

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, 2024, the organization does not have any significant uncertain tax positions for which a reserve would be necessary.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 9,615.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARSHIPS 79,855.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 9,615.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARSHIPS 79,855.”

Raw XML AppendixShowing 400 of 696 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt03963
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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.
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt066515
IRS990/AllOtherExpensesGrp/TotalAmt0129281
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHEMIKA LILLY
IRS990/BooksInCareOfDetail/PhoneNum04152027900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02012 PINE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
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IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF CHILD DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF PROGRAMS
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IRS990/MissionDesc0THE 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION: JCYC'S EDUCATION PROGRAMS TRIO AND UPWARD BOUND SERVE OVER 3,000 LOW-INCOME STUDENTS ANNUALLY. COLLEGE ACCESS SERVICES INCLUDE EDUCATIONAL ADVISING ON COLLEGE ADMISSIONS REQUIREMENTS, FINANCIAL AID/ SCHOLARSHIP INFORMATION, ACADEMIC COURSE PLANNING, SELECTING AND COMPLETING COLLEGE APPLICATIONS, COLLEGE TOURS AND VARIOUS POST-SECONDARY RETENTION STRATEGIES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHILDREN & YOUTH: CONSISTS OF TWO PRESCHOOL PROGRAMS, CHIBI CHAN AND CHIBI CHAN TOO, OFFERING CHILDREN AGES 2-5 A SAFE AND NURTURING ENVIRONMENT THAT STIMULATES LEARNING AND PREPARES THEM FOR FUTURE SUCCESS IN SCHOOL. A HANDS-ON CURRICULUM ENHANCES COGNITIVE, SOCIAL/EMOTIONAL, AND PHYSICAL DEVELOPMENT, FOSTERING INDEPENDENCE AND EXPOSING CHILDREN TO A DIVERSE ARRAY OF EXPERIENCES. CHIBI CHAN PRESCHOOL SERVES 56 CHILDREN ANNUALLY, WHILE CHIBI CHAN TOO PRESCHOOL SERVES 36 CHILDREN ANNUALLY.YOUTH DEVELOPMENT INCLUDES JAPANTOWN YOUTH LEADERS, ASIAN YOUTH PREVENTION SERVICES, NIKKEI COMMUNITY INTERNSHIP, AND TOMODACHI SUMMER PROGRAMS. THESE PROGRAMS DEVELOP LEADERSHIP SKILLS THROUGH WORKSHOPS AND COMMUNITY SERVICE WHILE SUPPORTING THE PERSONAL GROWTH OF ELEMENTARY THROUGH HIGH SCHOOL YOUTH. THE PROGRAM SERVES APPROXIMATELY 275-300 YOUTH AGES 5-18.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03610544
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0829948
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WE PROVIDE FISCAL SPONSORSHIP FOR THE JAPANTOWN TASK FORCE, WHOSE MISSION IS TO: PRESERVE AND DEVELOP SAN FRANCISCO'S HISTORIC JAPANTOWN AS A CULTURALLY AND COMMERCIALLY ENRICHING NEIGHBORHOOD AND DISTRICT, SERVING AS A LOCAL, NATIONAL, AND INTERNATIONAL RESOURCE; STRENGTHEN THE ETHNIC DIVERSITY OF SAN FRANCISCO BY SHARING THE HISTORY AND CULTURE OF THE NIKKEI COMMUNITY WITHIN JAPANTOWN, ENSURING IT IS ACCESSIBLE FOR ALL TO ENJOY; FOSTER AN ATMOSPHERE OF SAFETY, BEAUTY, VITALITY, AND PROSPERITY FOR CURRENT AND FUTURE RESIDENTS, ORGANIZATIONS, INSTITUTIONS, AND BUSINESSES IN JAPANTOWN.
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