Civic Intelligence

Japanese American Cultural and Community

EIN 23-7124042 • 501(c)3 • Los Angeles, CA

Profile

The jaccc weaves japanese and japanese american arts and culture into the fabric of our communities. The jaccc remains firmly rooted in little tokyo, providing a vital place to build connections between people and cultures, locally and internationally. Through inclusive programs and authentic experiences, we continue our living traditions and nuture the next generation of innovative artists, culture bearers and thinkers and culinary experts.

244 S San Pedro StreetLos Angeles, CA 90012

jaccc.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.18x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

7th percentile

-42%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

80th percentile

$323,544

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

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

Asset Growth

12th percentile

-8.8%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$13,095,206

Down $1,262,901 (-8.8%) from 2023

Liabilities

Down

$2,352,998

Down $35,092 (-1.5%) from 2023

Net Assets

Down

$10,742,208

Down $1,227,809 (-10%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin7th percentile

Revenue

Down

$4,405,350

Down $1,113,120 (-20%) from 2023

Expenses

Up

$6,243,248

Up $1,489,396 (+31%) from 2023

Net Income

Down

-$1,837,898

Down $2,602,516 (-340%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$15M$10M$5.0M$0Assets 2013: $10,097,849Liabilities 2013: $3,041,540Net Assets 2013: $7,056,3092013Assets 2014: $9,039,700Liabilities 2014: $1,979,264Net Assets 2014: $7,060,4362014Assets 2015: $8,984,062Liabilities 2015: $1,986,955Net Assets 2015: $6,997,1072015Assets 2016: $9,087,824Liabilities 2016: $2,082,862Net Assets 2016: $7,004,9622016Assets 2017: $9,330,132Liabilities 2017: $2,177,848Net Assets 2017: $7,152,2842017Assets 2018: $11,593,350Liabilities 2018: $2,149,857Net Assets 2018: $9,443,4932018Assets 2019: $11,486,996Liabilities 2019: $2,086,108Net Assets 2019: $9,400,8882019Assets 2020: $11,695,376Liabilities 2020: $2,360,179Net Assets 2020: $9,335,1972020Assets 2021: $13,866,059Liabilities 2021: $2,780,576Net Assets 2021: $11,085,4832021Assets 2022: $13,562,449Liabilities 2022: $2,495,406Net Assets 2022: $11,067,0432022Assets 2023: $14,358,107Liabilities 2023: $2,388,090Net Assets 2023: $11,970,0172023Assets 2024: $13,095,206Liabilities 2024: $2,352,998Net Assets 2024: $10,742,2082024

Highlighted filing

2024

Assets$13,095,206
Liabilities$2,352,998
Net Assets$10,742,208
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$10M$5.0M$0-$5.0MExpenses 2013: $2,448,7372013Revenue 2014: $2,375,663Expenses 2014: $2,545,789Net Income 2014: -$170,1262014Revenue 2015: $2,544,579Expenses 2015: $2,618,253Net Income 2015: -$73,6742015Revenue 2016: $2,821,949Expenses 2016: $2,907,375Net Income 2016: -$85,4262016Revenue 2017: $2,972,977Expenses 2017: $2,975,895Net Income 2017: -$2,9182017Revenue 2018: $5,967,087Expenses 2018: $3,722,479Net Income 2018: $2,244,6082018Revenue 2019: $3,278,638Expenses 2019: $3,387,845Net Income 2019: -$109,2072019Revenue 2020: $2,976,338Expenses 2020: $3,064,120Net Income 2020: -$87,7822020Revenue 2021: $4,524,826Expenses 2021: $3,090,512Net Income 2021: $1,434,3142021Revenue 2022: $4,423,800Expenses 2022: $4,193,899Net Income 2022: $229,9012022Revenue 2023: $5,518,470Expenses 2023: $4,753,852Net Income 2023: $764,6182023Revenue 2024: $4,405,350Expenses 2024: $6,243,248Net Income 2024: -$1,837,8982024

Highlighted filing

2024

Revenue$4,405,350
Expenses$6,243,248
Net Income-$1,837,898
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$13,095,206
Liabilities
$2,352,998
Net assets
$10,742,208
Revenue
$4,405,350
Expenses
$6,243,248
Net income
-$1,837,898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.1$2.35$10.7$4.41$6.24$1.84
2023Detailed filing. Detailed filing data is available for this year.$14.4$2.39$12.0$5.52$4.75$0.76
2022Detailed filing. Detailed filing data is available for this year.$13.6$2.50$11.1$4.42$4.19$0.23
2021Detailed filing. Detailed filing data is available for this year.$13.9$2.78$11.1$4.52$3.09$1.43
2020Detailed filing. Detailed filing data is available for this year.$11.7$2.36$9.34$2.98$3.06$0.09
2019Detailed filing. Detailed filing data is available for this year.$11.5$2.09$9.40$3.28$3.39$0.11
2018Detailed filing. Detailed filing data is available for this year.$11.6$2.15$9.44$5.97$3.72$2.24
2017Detailed filing. Detailed filing data is available for this year.$9.33$2.18$7.15$2.97$2.98$0.00
2016Detailed filing. Detailed filing data is available for this year.$9.09$2.08$7.00$2.82$2.91$0.09
2015Detailed filing. Detailed filing data is available for this year.$8.98$1.99$7.00$2.54$2.62$0.07
2014Detailed filing. Detailed filing data is available for this year.$9.04$1.98$7.06$2.38$2.55$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$3.04$7.06$2.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 20, 2025
Return Version
2023v6.0
Gross Receipts
$4,475,413
Mission and Program Overview

Mission

A hub for japanese and japanese american arts and culture and a community gathering place for the diverse voices it inspires-japanese american cultural & community center connects traditional and contemporary; community participants and creative professionals; southern california and the world beyond.

The jaccc weaves japanese and japanese american arts and culture into the fabric of our communities. The jaccc remains firmly rooted in little tokyo, providing a vital place to build connections between people and cultures, locally and internationally. Through inclusive programs and authentic experiences, we continue our living traditions and nuture the next generation of innovative artists, culture bearers and thinkers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,644,313$8,417,276▼ $227,037
Investments in Publicly Traded Securities$2,375,388$2,723,745▲ $348,357
Savings and Temporary Cash Investments$2,000,640$802,987▼ $1,197,653
Cash and Non-Interest-Bearing Accounts$366,313$256,484▼ $109,829
Pledges and Grants Receivable$549,100$224,350▼ $324,750
Prepaid Expenses and Deferred Charges$92,368$150,345▲ $57,977
Accounts Receivable$48,899$52,982▲ $4,083
Total Assets$14,358,107$13,095,206▼ $1,262,901
Other Assets Total$281,086$467,037▲ $185,951
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,883,744$1,833,842▼ $49,902
Accounts Payable and Accrued Expenses$438,596$419,763▼ $18,833
Other Liabilities$45,995$80,236▲ $34,241
Deferred Revenue$19,755$19,157▼ $598
Total Liabilities$2,388,090$2,352,998▼ $35,092
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,939,337$6,379,591▼ $559,746
Net Assets With Donor Restrictions$5,030,680$4,362,617▼ $668,063
Total Net Assets Fund Balance$11,970,017$10,742,208▼ $1,227,809
Total Liabilities and Net Assets / Fund Balance$14,358,107$13,095,206▼ $1,262,901

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,350,326$11,663,739$17,014,065
Equipment$900,425$2,002,364$2,902,789
Land$2,166,525-$2,166,525

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,144,386-▲ $82,376-$2,226,762
2022$2,062,010-▲ $82,376-$2,144,386
2021$1,979,634-▲ $82,376-$2,062,010
2020$1,987,160-▼ $7,526-$1,979,634
2019$1,907,578-▲ $79,582-$1,987,160
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Patricia WyattPresident & CEOFT$323,544$323,544
Derek TakedaVP OperationsFT$223,754$223,754
Mathew EstradaCOOFT$153,952$153,952

Board Members and Trustees

NameTitle
Bette HiramatsuChairman
Glenn InanagaTreasurer/past Chair
Gerald FukuiVice Chair
Russel TsudaVice Chair
Bruce DalyDirector
Craig TomiyoshiDirector
David YamahataDirector
George TanakaDirector
Jan PerryDirector
Jessica KikuchiDirector
John MurilloDirector
Johnny MoriDirector
Kira Teshima-conlonDirector
Lauren OhataDirector
Linda TairaDirector
Nancy MatsuiDirector
Nikki KodamaDirector
Noriyoshi TachibanaDirector
Sandra SakamotoDirector
Stacy ToyotaDirector
Susan SasakiDirector
Thomas IinoDirector
Tim Manaka JrDirector
Dolly OishiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,436,068
Program Service Revenue
$1,617,505
Investment Income
$119,046
Other Revenue
$232,731
All Other Contributions
$2,112,051
Change in Net Assets
$-1,837,898

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table44$33,240Purchase Cost
Total Noncash Contributions44$33,240-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,405,350
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$267,134
Total Revenue per Audited Statements
$4,672,484
Total Revenue per Form 990
$4,405,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,362,328
Salaries, Compensation, and Employee Benefits$2,880,920
Total Fundraising Expense$690,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,645,183$602,563$157,859$2,405,605
Depreciation Depletion$557,074--$557,074
All Other Expenses$316,397$19,701$57,824$393,922
Other Employee Benefits$157,030$80,753$20,835$258,618
Payroll Taxes$133,051$68,387$15,259$216,697
Other Expenses$185,661$144$263,374$185,805
Travel$98,084$24,097$7,655$129,836
Fees for Services Legal-$115,578-$115,578
Interest-$79,436-$79,436
Insurance$35,717$14,413$524$50,654
Advertising$4,557$4,940$606$10,103
Total Functional Expenses$4,110,132$1,442,618$690,498$6,243,248

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,243,248
Total Expenses per Audited Statements$6,243,248
Total Expenses per Form 990$6,243,248
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,063
Fundraising Gross Income$70,063
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniversary Dinner$151,309$70,063$70,063$0
Total Events$151,309$70,063$70,063$0
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
-Consulting ServicesEvent Planning Consulting ServicesNo$39,179
Akiko YamadaInsurance ServicesProvides Jaccc Insurance CoverageNo$31,501
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$55,331
Deposits$24,905
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
Yes
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

“Line 2 explanation - line 2 explanation - some members of the board conduct business with other members who are key employees of a local bank and insurance company.”

Form 990, Part VI, Section B, Line 11B

“Line 11b explanation - line 11a explanation - each voting member of the board is provided a copy, reviews and accepts prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Each board, committee member, and all staff are required to review the conflict of interest policy on an annual basis and sign a conflict of interest disclosure statement.”

Form 990, Part VI, Section B, Line 15

“Based on reviews of comparable data from published surveys, the committee assesses the competitiveness of the compensation and determines a target salary for the president and ceo position. The bylaws of jaccc require the executive committee to perform an annual performance evaluation of the president and ceo. Salary increases are based on external equity, merit, performance, meeting goals and other factors.”

Form 990, Part VI, Section C, Line 19

“Jaccc will provide copies of the documents in response to an in-person or written request, and may charge a resonable fee for reproduction and actual postage costs. In case of an in-person request made at the office during regular businsess hours, copies will be provided within two business days from the day the request is made, unless unusual circumstances exist so that fulfillment of the request places an unreasonable burden on the jaccc. Is the request is in writing, jaccc will mail the copies within 30 days of the date it received the payment for the copies. Jaccc is not requried to comply with requests for copies of these documents if they are considered to be widely available. Jaccc has the option of posting the documents on its website, or an internet page posted by another entity. Rules for public inspection still apply. Documents may be provided electronically.”

Filing and Contact Details

Filer

Filer Name
Japanese American Cultural and Community
EIN
23-7124042
Phone
2136282725
Address
244 S SAN PEDRO STREET, LOS ANGELES, CA 90012

Signing Officer

Name
Miles Mochizuki
Title
CFO
Phone
2136282725
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miles Mochizuki
Formed
1980
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
22
Employees
66
Volunteers
0

Preparer

Firm
Hutchinson and Bloodgood Llp
Address
550 N BRAND BLVD 14TH FLOOR, GLENDALE, CA 91203
Preparer
Mica K Miyamoto CPA
Phone
8186375000
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Jaccc's endowment consists of cash equivalents, mutual funds and other short term, highly liquid deposits managed by jaccc to support its operations and programs. During the year ended june 30, 2014, the board voted to appropriate $1,750,000 from the endowment to pay off the balance of existing lines of credit. The decision was made to benefit jaccc by avoiding interest payments to a third party. As the net assets of the endowment fell below the permanently restricted balance (corpus), the board stipulated jaccc pay monthly interest payments on outstanding principal to the endowment as well as make periodic repayments as net income from operations permit. The board has approved a new interest and principal repayment plan that will fully extinguish the internal debt on or before june 30, 2035. Jaccc can make no appropriations from the general endowment until the internal debt is fully repaid.”

PART X, LINE 2:

“Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at june 30, 2024. Generally, jaccc's information returns remain open for examination for a period of three (federal) or four (state of california) years from the date of filing.”

Raw XML AppendixShowing 400 of 753 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.

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IRS990/ActivityOrMissionDesc0THE JACCC WEAVES JAPANESE AND JAPANESE AMERICAN ARTS AND CULTURE INTO THE FABRIC OF OUR COMMUNITIES. THE JACCC REMAINS FIRMLY ROOTED IN LITTLE TOKYO, PROVIDING A VITAL PLACE TO BUILD CONNECTIONS BETWEEN PEOPLE AND CULTURES, LOCALLY AND INTERNATIONALLY. THROUGH INCLUSIVE PROGRAMS AND AUTHENTIC EXPERIENCES, WE CONTINUE OUR LIVING TRADITIONS AND NUTURE THE NEXT GENERATION OF INNOVATIVE ARTISTS, CULTURE BEARERS AND THINKERS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt250
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IRS990/Form990PartVIISectionAGrp/PersonNm5GEORGE TANAKA
IRS990/Form990PartVIISectionAGrp/PersonNm6GERALD FUKUI
IRS990/Form990PartVIISectionAGrp/PersonNm7GLENN INANAGA
IRS990/Form990PartVIISectionAGrp/PersonNm8JAN PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm9JESSICA KIKUCHI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER/PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24COO
IRS990/Form990PartVIISectionAGrp/TitleTxt25PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt26VP OPERATIONS
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IRS990/MissionDesc0THE JACCC WEAVES JAPANESE AND JAPANESE AMERICAN ARTS AND CULTURE INTO THE FABRIC OF OUR COMMUNITIES. THE JACCC REMAINS FIRMLY ROOTED IN LITTLE TOKYO, PROVIDING A VITAL PLACE TO BUILD CONNECTIONS BETWEEN PEOPLE AND CULTURES, LOCALLY AND INTERNATIONALLY. THROUGH INCLUSIVE PROGRAMS AND AUTHENTIC EXPERIENCES, WE CONTINUE OUR LIVING TRADITIONS AND NUTURE THE NEXT GENERATION OF INNOVATIVE ARTISTS, CULTURE BEARERS AND THINKERS.
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IRS990/PrincipalOfficerNm0MILES MOCHIZUKI
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