Civic Intelligence

Nihonmachi Little Friends

EIN 94-2325686 • 501(c)3 • San Francisco, CA

View Organization Page

Profile

Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization.

1830 Sutter StreetSan Francisco, CA 94115

nlfchildcare.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.25x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.53x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

59th percentile

$151,019

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

49th percentile

3.9%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

3.3%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$6,333,329

Up $237,051 (+3.9%) from 2024

Liabilities

Down

$1,562,797

Down $162,820 (-9.4%) from 2024

Net Assets

Up

$4,770,532

Up $399,871 (+9.1%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin66th percentile

Revenue

Up

$2,937,328

Up $94,974 (+3.3%) from 2024

Expenses

Up

$2,537,457

Up $66 (+0.0%) from 2024

Net Income

Up

$399,871

Up $94,908 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,785,499Liabilities 2011: $94,136Net Assets 2011: $1,691,3632011Assets 2012: $1,824,187Liabilities 2012: $118,327Net Assets 2012: $1,705,8602012Assets 2013: $2,054,371Liabilities 2013: $169,853Net Assets 2013: $1,884,5182013Assets 2014: $2,158,174Liabilities 2014: $185,447Net Assets 2014: $1,972,7272014Assets 2015: $2,475,812Liabilities 2015: $154,159Net Assets 2015: $2,321,6532015Assets 2016: $3,266,201Liabilities 2016: $160,882Net Assets 2016: $3,105,3192016Assets 2017: $5,964,781Liabilities 2017: $2,560,795Net Assets 2017: $3,403,9862017Assets 2018: $5,895,569Liabilities 2018: $2,241,543Net Assets 2018: $3,654,0262018Assets 2019: $6,055,461Liabilities 2019: $2,181,281Net Assets 2019: $3,874,1802019Assets 2020: $6,227,930Liabilities 2020: $2,373,908Net Assets 2020: $3,854,0222020Assets 2021: $6,214,814Liabilities 2021: $2,296,485Net Assets 2021: $3,918,3292021Assets 2022: $5,923,252Liabilities 2022: $1,901,654Net Assets 2022: $4,021,5982022Assets 2023: $5,891,552Liabilities 2023: $1,825,854Net Assets 2023: $4,065,6982023Assets 2024: $6,096,278Liabilities 2024: $1,725,617Net Assets 2024: $4,370,6612024Assets 2025: $6,333,329Liabilities 2025: $1,562,797Net Assets 2025: $4,770,5322025

Highlighted filing

2025

Assets$6,333,329
Liabilities$1,562,797
Net Assets$4,770,532
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,598,183Expenses 2011: $1,675,398Net Income 2011: -$77,2152011Revenue 2012: $1,594,596Expenses 2012: $1,580,099Net Income 2012: $14,4972012Revenue 2013: $1,863,673Expenses 2013: $1,685,015Net Income 2013: $178,6582013Revenue 2014: $1,771,432Expenses 2014: $1,683,223Net Income 2014: $88,2092014Revenue 2015: $2,087,736Expenses 2015: $1,738,810Net Income 2015: $348,9262015Revenue 2016: $2,552,705Expenses 2016: $1,769,039Net Income 2016: $783,6662016Revenue 2017: $2,368,568Expenses 2017: $2,069,901Net Income 2017: $298,6672017Revenue 2018: $2,310,816Expenses 2018: $2,060,776Net Income 2018: $250,0402018Revenue 2019: $2,336,036Expenses 2019: $2,115,882Net Income 2019: $220,1542019Revenue 2020: $2,077,406Expenses 2020: $2,097,564Net Income 2020: -$20,1582020Revenue 2021: $1,984,242Expenses 2021: $1,919,935Net Income 2021: $64,3072021Revenue 2022: $2,176,206Expenses 2022: $2,072,937Net Income 2022: $103,2692022Revenue 2023: $2,707,445Expenses 2023: $2,663,345Net Income 2023: $44,1002023Revenue 2024: $2,842,354Expenses 2024: $2,537,391Net Income 2024: $304,9632024Revenue 2025: $2,937,328Expenses 2025: $2,537,457Net Income 2025: $399,8712025

Highlighted filing

2025

Revenue$2,937,328
Expenses$2,537,457
Net Income$399,871
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,333,329
Liabilities
$1,562,797
Net assets
$4,770,532
Revenue
$2,937,328
Expenses
$2,537,457
Net income
$399,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.33$1.56$4.77$2.94$2.54$0.40
2024Detailed filing. Detailed filing data is available for this year.$6.10$1.73$4.37$2.84$2.54$0.30
2023Detailed filing. Detailed filing data is available for this year.$5.89$1.83$4.07$2.71$2.66$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.92$1.90$4.02$2.18$2.07$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$2.30$3.92$1.98$1.92$0.06
2020Detailed filing. Detailed filing data is available for this year.$6.23$2.37$3.85$2.08$2.10$0.02
2019Detailed filing. Detailed filing data is available for this year.$6.06$2.18$3.87$2.34$2.12$0.22
2018Detailed filing. Detailed filing data is available for this year.$5.90$2.24$3.65$2.31$2.06$0.25
2017Detailed filing. Detailed filing data is available for this year.$5.96$2.56$3.40$2.37$2.07$0.30
2016Detailed filing. Detailed filing data is available for this year.$3.27$0.16$3.11$2.55$1.77$0.78
2015Detailed filing. Detailed filing data is available for this year.$2.48$0.15$2.32$2.09$1.74$0.35
2014Summary only. Only limited summary data is available for this year.$2.16$0.19$1.97$1.77$1.68$0.09
2013Summary only. Only limited summary data is available for this year.$2.05$0.17$1.88$1.86$1.69$0.18
2012Summary only. Only limited summary data is available for this year.$1.82$0.12$1.71$1.59$1.58$0.01
2011Summary only. Only limited summary data is available for this year.$1.79$0.09$1.69$1.60$1.68$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 8, 2026
Return Version
2024v5.2
Gross Receipts
$2,969,699
Mission and Program Overview

Mission

Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,296,794$4,106,700▼ $190,094
Cash and Non-Interest-Bearing Accounts$1,611,473$1,815,041▲ $203,568
Accounts Receivable$39,328$251,668▲ $212,340
Savings and Temporary Cash Investments$143,618$155,313▲ $11,695
Prepaid Expenses and Deferred Charges$5,064$4,606▼ $458
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,096,278$6,333,329▲ $237,051
Other Assets Total$1$1→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,712,313$1,558,398▼ $153,915
Deferred Revenue$13,304$4,399▼ $8,905
Total Liabilities$1,725,617$1,562,797▼ $162,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,320,161$4,731,670▲ $411,509
Net Assets With Donor Restrictions$50,500$38,862▼ $11,638
Total Net Assets Fund Balance$4,370,661$4,770,532▲ $399,871
Total Liabilities and Net Assets / Fund Balance$6,096,278$6,333,329▲ $237,051

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,459,023$86,658$4,545,681
Leasehold Improvements$311,421$883,375$1,194,796
Land$452,977-$452,977
Buildings$-1,118,485$1,440,785$322,300
Equipment$1,764$53,693$55,457
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dawn MokuauExecutive DirectorFT$151,019$151,019

Board Members and Trustees

NameTitle
Sahra SellersChair
Adrienne Shiozaki-WooDirector
Clint TauraDirector
Jessica LeeDirector
Ken TakedaDirector
Mika StjernvallDirector
Natsumi MakiyamaDirector
Thaomy BeltranDirector
Tiffanie MuraokaDirector
Kevin PaganoCo-Treasurer
Kevin TodaCo-Treasurer
Kanako WongSecretary
Marina InoueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,006,185
Program Service Revenue
$816,058
Investment Income
$109
Other Revenue
$114,976
All Other Contributions
$73,205
Change in Net Assets
$399,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,937,328
Revenue Not Reported on Form 990
$32,371
Total Revenue per Audited Statements
$2,969,699
Total Revenue per Form 990
$2,937,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,920,999
Other Expenses$616,458
Total Fundraising Expense$72,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,399,261--$1,399,261
Other Employee Benefits$241,745$2,990-$244,735
Depreciation Depletion$181,141$1,752$7,201$190,094
Current Officers, Directors, Trustees, and Key Employees$162,382--$162,382
Fees for Services Other$62,851$1,235$52,683$116,769
Payroll Taxes$114,621--$114,621
All Other Expenses$41,740$12,253$12,318$66,311
Other Expenses$38,943-$108$38,943
Insurance$28,919$3,106-$32,025
Occupancy$28,050--$28,050
Advertising$500$2,555$258$3,313
Total Functional Expenses$2,440,998$23,891$72,568$2,537,457

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,569,828
Expenses per Audited Statements$2,537,457
Total Expenses per Form 990$2,537,457
Expenses Not Reported on Form 990$32,371
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$131,765
Fundraising Direct Expenses$32,371
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance Performance$60,253$60,253$15,727$44,526
5K Run/Walk$37,330$37,330$8,345$28,985
Total Events$131,765$131,765$32,371$99,394
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“NLF's Finance Committee has the responsibility to review financial documents and make report to the Board. Committee is headed by a Board member.”

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

“The organization has written policy on organization record/document retention, conflict of interest and whistleblower policy. Board would make final decision with conflicts of interest. Executive Board of Directors monitors for it.”

Form 990, Part VI, Section B, Line 15B

“Ad-hoc committee of the Board would be formed to research comparable salaries and compensation for the field. Executive Board of Directors does the same in regard to other employees & teachers in the field.”

Form 990, Part VI, Section C, Line 19

“The organization's documents for governing, conflict of interest policy, and/or financial statements are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Nihonmachi Little Friends
EIN
94-2325686
Phone
4159228898
Address
1830 Sutter Street, San Francisco, CA 94115

Signing Officer

Name
Mokuau Dawn
Title
Chairperson
Signed
2026-01-08
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
13
Employees
32

Preparer

Firm
Lamorena & Chang CPA
Address
22 BATTERY ST STE 412, SAN FRANCISCO, CA 94111
Preparer
Steven Chang
Phone
4157818441
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Part x, line 2: nlf has adopted the accounting standard on accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return and requires the affirmative evaluation that is more-likely-than-not, based on the technical merits of a tax position, that an organization is entitled to economic benefits resulting from tax positions taken in income tax returns. If a tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the financial statements. For tax exempt entities, favorable tax status itself is deemed to be an uncertainty, as events could potentially occur to jeopardize the organization's tax-exempt status. Nlf's evaluation on june 30,2025 revealed no tax positions that would have a material impact on the financial statements. The 2008 through 2011 tax years remain subject to examination by the internal revenue service. In addition, the 2007 through 2011 tax years remain subject to examination by the californiat franchise tax board. Nlf does not believe that any reasonably possible changes will occur within the twelve months that will have a material impact on the financial statements.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundraising Event, F990 Pt VIII, L8b $32371”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising Event, F990 Pt VIII, L8b $32371”

Raw XML AppendixShowing 400 of 548 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/Desc0Preschool - continues to be the focus of the organization with 66 students and 16 staffmembers. We operate year-round and are open 246 days of the year. Our biggest expense is our salaries and benefits for staff. We are able to sustain our programming through private tuition fees, ELFA vouchers, scholarships from Foundations, fundraising events, and the Early Educators Salary Support Grant funded through the city of San Francisco.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Sahra Sellers
IRS990/Form990PartVIISectionAGrp/PersonNm2Kevin Toda
IRS990/Form990PartVIISectionAGrp/PersonNm3Kevin Pagano
IRS990/Form990PartVIISectionAGrp/PersonNm4Kanako Wong
IRS990/Form990PartVIISectionAGrp/PersonNm5Thaomy Beltran
IRS990/Form990PartVIISectionAGrp/PersonNm6Marina Inoue
IRS990/Form990PartVIISectionAGrp/PersonNm7Jessica Lee
IRS990/Form990PartVIISectionAGrp/PersonNm8Natsumi Makiyama
IRS990/Form990PartVIISectionAGrp/PersonNm9Tiffanie Muraoka
IRS990/Form990PartVIISectionAGrp/PersonNm10Adrienne Shiozaki-Woo
IRS990/Form990PartVIISectionAGrp/PersonNm11Mika Stjernvall
IRS990/Form990PartVIISectionAGrp/PersonNm12Clint Taura
IRS990/Form990PartVIISectionAGrp/PersonNm13Ken Takeda
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Co-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Co-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt03106
IRS990/InsuranceGrp/ProgramServicesAmt028919
IRS990/InsuranceGrp/TotalAmt032025
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IRS990/LandBldgEquipCostOrOtherBssAmt06571211
IRS990/LegalDomicileStateCd0CA
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IRS990/LobbyingActivitiesInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt04770532
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0241745
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0244735
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IRS990/OtherExpensesGrp/Desc2Utilities & telephone
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IRS990/OtherExpensesGrp/ProgramServicesAmt239419
IRS990/OtherExpensesGrp/ProgramServicesAmt338943
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111695
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1694659
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1694659
IRS990/ProgSrvcAccomActy2Grp/Desc0After-School - with 64 students enrolled in the program and 6 staff members we have returned our enrollment numbers to pre-covid times. We follow the SFUSD calendar. Our biggest expense is our salaries and benefits for staff. We are able to sustain our programming through private tuition fees, ELFA vouchers, scholarships from Foundations, fundraising events, and leasing the space for a very reasonable price.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0308645
IRS990/ProgSrvcAccomActy3Grp/Desc0Capital Campaign - We are building our fundraising efforts through the Sushi Social, Sake Tasting Event, and other campaigns to raise money to pay off our loan. In addition, we are raising funds to build awareness of the lssei women who created, funded, and established the space.
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt053693
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0883375
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IRS990ScheduleD/OtherExpensesIncludedAmt032371
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086658
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04545681
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: NLF HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THE ORGANIZATION'S TAX-EXEMPT STATUS. NLF'S EVALUATION ON JUNE 30,2025 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2008 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2007 THROUGH 2011 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIAT FRANCHISE TAX BOARD. NLF DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Event, F990 Pt VIII, L8b $32371

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