2024-01-05T12:23:37-08:00 2023-06-30 943317142 LAMORENA & CHANG CPA 22 BATTERY ST STE 412 SAN FRANCISCO CA 94111 990 2022-07-01 942325686 Nihonmachi Little Friends NIHO 4159228898 1830 Sutter Street San Francisco CA 94115 Mokuau Dawn Chairperson 2024-01-05 true Mokuau Dawn 999009999 true Steven Chang P01620153 4157818441 X 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 1830 Sutter Street San Francisco CA 94115 2730595 false X nlfchildcare.org X 1975 CA Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization. 13 13 31 0 921026 1593937 847705 970709 4563 8657 402912 134142 2176206 2707445 0 0 1442334 1798108 0 52436 630603 865237 2072937 2663345 103269 44100 5923252 5891552 1901654 1825854 4021598 4065698 Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization. false false 2100059 Preschool Programs: During the FY2022-23, NLFs preschool programs resumed to a new normal in getting back to larger class sizes while maintaining health and safety protocols. Enrollment increased to over 70% of pre-pandemic levels. Family activities and fundraising activities continued to be held virtually due to COVID concerns. Despite these challenges, the programs successfully provided quality care and education for its children and their families. 306597 After School Program: The program resumed with a new normal for the FY 2022-23 with larger group sizes while maintaining health and safety protocols. The program accommodated an enrollment of approximately 70% of pre-pandemic levels. Family and fundraising activities were held primarily virtually to limit the spread of the virus. The program successfully provided quality care and education for its K-5th grade students and their families. 2406656 true true false false false false false false false false true false false false false true false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 31 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false true true true true false false true true true true true true true false false CA X Accoutant 4159228898 1830 Sutter Street San Francisco CA 94115 Cathy Inamasu Executive Dir. 40.00 0.00 X 107890 0 0 Mokuau Dawn Chairperson 1.00 0.00 X X 0 0 0 Matsuura Joelle Vice-Chair 1.00 0.00 X X 0 0 0 Beltran Thaomy Secretary 1.00 0.00 X X 0 0 0 Kurahara Kyle Director 1.00 0.00 X 0 0 0 Lowe Curtis Director 1.00 0.00 X 0 0 0 Moro Takeshi Director 1.00 0.00 X 0 0 0 Muraoka Tiffanie Director 1.00 0.00 X 0 0 0 Sellers Sahra Director 1.00 0.00 X 0 0 0 Shiozaki-Woo Adrienne Director 1.00 0.00 X 0 0 0 Stjernvall Mika Director 1.00 0.00 X 0 0 0 Taura Clint Director 1.00 0.00 X 0 0 0 Yamaguchi Melody Director 1.00 0.00 X 0 0 0 107890 1 false false false 0 1536885 57052 1593937 Parent Fees 970709 970709 970709 8657 8657 0 0 0 0 151305 23150 128155 0 0 Misc. Income 276 276 Unrealized gain or loss 5711 5711 5987 2707445 976696 8657 0 0 0 0 120712 108083 12629 0 1359488 1217262 142226 0 195144 187085 8059 122764 110375 12389 0 0 0 0 0 0 75358 30164 45194 2268 2268 12694 6275 6106 313 0 0 26927 26927 0 0 0 0 0 189434 169701 14403 5330 27125 27011 114 Repairs & Maintenance 244681 244681 Other expenses 81716 81493 223 Mortgage/Loan Interest-Expense 64387 64387 Food Services 40324 40324 100323 92888 5836 1599 2663345 2406656 204253 52436 794512 1213655 397680 132731 0 47960 46104 0 0 0 0 8922 14318 6569231 2084488 4674177 4484743 0 0 0 0 1 1 5923252 5891552 1900766 1825854 888 1901654 1825854 X 4021598 4065698 4021598 4065698 5923252 5891552 44100 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 452977 452977 322300 1095427 -773127 1194796 849865 344931 53477 52538 939 4545681 86658 4459023 4484743 X 2730595 23150 23150 2707445 2707445 2686495 23150 23150 2663345 2663345 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 30,2022 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 $23150 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Event, F990 Pt VIII, L8b $23150 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race false Dance Performance 67138 67138 16449 5K Run/Walk 44516 44516 1712 1 34814 34814 4619 146468 146468 22780 22780 123688 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.