2024-11-15T11:53:45-06:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 941245885 JAPANESE AMERICAN CITIZENS LEAGUE JAPA 4159215225 1765 SUTTER STREET SAN FRANCISCO CA 94115 DAVID INOUE EXECUTIVE DIRECTOR 4159215225 2024-11-14 1 0 QI WEN LIANG P01270238 4159561500 2024-11-14 2023 2024-10-15 13:58:12Z DAVID INOUE 1765 SUTTER STREET SAN FRANCISCO CA 94115 14950418 0 1645 X WWW.JACL.ORG X 1937 CA THE JAPANESE AMERICAN CITIZENS LEAGUE IS A NATIONAL ORGANIZATION WHOSE ONGOING MISSION IS TO SECURE AND MAINTAIN THE CIVIL RIGHTS OF JAPANESE AMERICANS AND ALL OTHERS WHO ARE VICTIMIZED BY INJUSTICE AND BIGOTRY. THE LEADERS AND MEMBERS OF THE JACL ALSO WORK TO PROMOTE CULTURAL, EDUCATIONAL AND SOCIAL VALUES AND PRESERVE THE HERITAGE AND LEGACY OF THE JAPANESE AMERICAN COMMUNITY. 15 15 17 75 74039 0 2572212 1139686 198737 222698 501110 133033 26660 -39130 3298719 1456287 87299 231300 0 0 1163977 1361702 0 0 181068 1506689 1559281 2757965 3152283 540754 -1695996 14613229 14574806 1057604 1016477 13555625 13558329 X THE JAPANESE AMERICAN CITIZENS LEAGUE IS A NATIONAL ORGANIZATION WHOSE ONGOING MISSION IS TO SECURE AND MAINTAIN THE CIVIL RIGHTS OF JAPANESE AMERICANS AND ALL OTHERS WHO ARE VICTIMIZED BY INJUSTICE AND BIGOTRY. (CONTINUE ON SCHEDULE O). THE LEADERS AND MEMBERS OF THE JACL ALSO WORK TO PROMOTE CULTURAL, EDUCATIONAL, AND SOCIAL VALUES AND PRESERVE THE HERITAGE AND LEGACY OF THE JAPANESE AMERICAN COMMUNITY. 0 0 408317 0 0 SOCIAL JUSTICE AND ADVOCACY PROGRAM: AS A NATIONAL CIVIL RIGHTS ORGANIZATION, JACL ENGAGES IN POLICY ADVOCACY AND PUBLIC EDUCATION TO PROTECT AND HIGHLIGHT THE RIGHTS OF INDIVIDUALS AND GROUPS SUBJECT TO DISCRIMINATION. OUR PERSPECTIVE ON CIVIL RIGHTS IS SHAPED BY THE EXPERIENCE OF THE JAPANESE AMERICAN COMMUNITY HAVING BEEN SUBJECTED TO MASS INCARCERATION BY THE GOVERNMENT UNDER THE FALSE PRETENSE OF NATIONAL SECURITY, ONLY TO BE REVEALED MANY YEARS LATER TO BE ROOTED PURELY IN RACISM AND XENOPHOBIA. WE SEEK TO PROTECT THE LEGACY OF OUR COMMUNITY'S EXPERIENCE IN THE PROTECTION OF HISTORIC INCARCERATION SITES AND PROMOTING PUBLIC EDUCATION ON THE CORRELATION BETWEEN HISTORY AND CURRENT EVENTS. BECAUSE OF OUR HISTORY WE HAVE FOUGHT THE UNDERLYING HATE AND RACISM THAT LEADS TO THE COMMISSION OF HATE AND BIAS INCIDENTS, ESPECIALLY IN THE RECENT CLIMATE OF INCREASED ANTI-ASIAN HATE. 245855 67500 0 YOUTH, FELLOWSHIP, AND SCHOLARSHIP PROGRAMS: IN JACL'S COMMITMENT TO DEVELOPING FUTURE LEADERS JACL SUPPORTS THE NATIONAL YOUTH STUDENT COUNCIL, THE NATIONAL ORGANIZING BODY FOR OUR YOUTH LEADERS IN HIGH SCHOOL, COLLEGE, AND EARLY CAREERISTS. WE OPERATE THE NORMAN Y. MINETA AND DANIEL K. INOUYE FELLOWSHIPS TO GIVE RECENT GRADUATES AND YOUNG ADULTS EXPERIENCE WORKING IN WASHINGTON DC IN NON-PROFIT LEADERSHIP, PROGRAM IMPLEMENTATION AND POLICY ANALYSIS AND ADVOCACY AT JACL AND THE MIKE MASAOKA FELLOWSHIP WHICH IS PLACED IN A CONGRESSIONAL OFFICE. OUR NATIONAL SCHOLARSHIP PROGRAM PROVIDES SEVERAL THOUSANDS OF DOLLARS WORTH OF COMPETITIVE SCHOLARSHIPS TO UNDERGRADUATE AND GRADUATE COLLEGE STUDENTS ANNUALLY. 302799 33000 110668 PACIFIC CITIZEN: THE PACIFIC CITIZEN IS THE OFFICIAL NEWSPAPER OF THE JAPANESE AMERICAN CITIZENS LEAGUE AND HAS BEEN IN PUBLICATION SINCE SEPTEMBER 1929. AS ONE OF THE LEADING ASIAN AMERICAN FOCUSED NEWS PUBLICATIONS, THE PACIFIC CITIZEN IS COMMITTED TO DELIVERING THE MOST INCISIVE COVERAGE OF IMPORTANT APIA STORIES THAT ARE OFTEN IGNORED BY OTHER MEDIA OUTLETS. THE PAPER CONTINUES TO SERVE THE COMMUNITY WITH ITS FOCUS ON IN DEPTH INVESTIGATIONS, ENTERTAINMENT, SPORTS, AND LATE BREAKING STORIES. THE PACIFIC CITIZEN REACHES A NATIONAL CIRCULATION OF 10,000 READERS. 1111818 130800 112030 OTHER SERVICE PROGRAMS INCLUDE: GRANTS TO CHAPTERS FOR PRESERVING LEGACY OF JAPANESE AMERICAN COMMUNITY, ADVOCACY INITIATIVES, MEMBER AND CHAPTER LEADERSHIP DEVELOPMENT, AND CULTURAL HERITAGE AND ARTS PRESERVATION. THE ANNUAL CONVENTION BRINGS JACL MEMBERS AND CHAPTERS TOGETHER TO CONDUCT THE ORGANIZATION'S BUSINESS OF POLICY RESOLUTIONS AND CONSTITUTION AND BYLAWS AMENDMENTS AND THE OPPORTUNITY FOR MEMBERSHIP TO HEAR DIRECTLY FROM THE BOARD AND STAFF ON THE STATE OF THE ORGANIZATION AND THE ENVIRONMENT IN WHICH WE WORK. FOR OVER 40 YEARS, THE JACL/OCA LEADERSHIP SUMMIT BRINGS APPROXIMATELY ONE DOZEN JACL MEMBERS TO WASHINGTON, DC ANNUALLY TO LEARN ABOUT THE ADVOCACY AND EDUCATION WORK DONE AT THE NATIONAL LEVEL TO TRANSFER TO THE LOCAL CHAPTER LEVEL. THE KAKEHASHI PROGRAM IS A PARTNERSHIP WITH THE JAPANESE GOVERNMENT TO SEND JAPANESE AMERICAN COLLEGE STUDENTS AND YOUNG ADULTS TO JAPAN TO LEARN OF AND CONNECT WITH THEIR JAPANESE HERITAGE, FOSTERING A BETTER UNDERSTANDING OF THEIR IDENTITY AS JAPANESE AMERICANS. ADMINISTRATIVE AND NON-PROGRAMMATIC FUNCTIONS OF THE ORGANIZATION INCLUDE MEMBERSHIP TRACKING AND MAINTENANCE, ADMINISTRATIVE SUPPORT, AND FUND DEVELOPMENT. 1111818 130800 112030 2068789 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 17 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA IL X TOM FERNANDEZ 4159215225 1765 SUTTER STREET SAN FRANCISCO CA 94115 DAVID INOUE EXECUTIVE DIRECTOR 42.00 X 125404 0 13305 LARRY ODA PRESIDENT 2.00 X X 0 0 0 CAROL KAWAMOTO VP FOR GENERAL OPERATIONS 2.00 X X 0 0 0 SEIA WATANABE VP FOR PUBLIC AFFAIRS 2.00 X X 0 0 0 GARY NAKAMURA VP FOR PLANNING AND DEVELOPMENT 2.00 X X 0 0 0 DOMINIQUE MASHBURN VP FOR 1000 CLUB 2.00 X X 0 0 0 VICTOR KIMURA SECRETARY/TREASURER (THRU 04/23) 2.00 X X 0 0 0 JONATHAN OKOMOTO SECRETARY/TREASURER 2.00 X X 0 0 0 SHELDON ARAKAKI PACIFIC NORTHWEST DISTRICT GOVERNOR 2.00 X 0 0 0 MICHAEL ASADA EASTERN DIST GOVERNOR (THRU 08/23) 2.00 X 0 0 0 MIKA CHAN NY/SC YTH COUNCIL CHAIR 2.00 X 0 0 0 CLAIRE INOUYE NY/SC YTH COUNCIL REPRESENTATIVE 2.00 X 0 0 0 CAROL KAWASE N. CALIFORNIA-W. NEVADA-PACIFIC DISTRICT GOVERNOR 2.00 X 0 0 0 ERIC LANGOWSKI MIDWEST DISTRICT GOVERNOR 2.00 X 0 0 0 LISA OLSEN INTERMOUNTAIN DISTRICT GOVERNOR 2.00 X 0 0 0 SHEERA TAMURA NYSC YTH COUNCIL REPRESENTATIVE (THRU 08/23) 2.00 X 0 0 0 BRIAN TSUKIMURA CENTRAL CALIFORNIA DISTRICT GOVERNOR 2.00 X 0 0 0 PAUL UYEHARA EASTERN DISTRICT GOVERNOR 2.00 X 0 0 0 RYAN YOSHIKAWA PACIFIC SOUTHWEST DISTRICT GOVERNOR 2.00 X 0 0 0 125404 0 13305 1 0 0 0 0 558622 581064 1139686 CONFERENCE REVENUE 900099 112030 112030 NEWSPAPER REVENUE 541800 110668 36629 74039 222698 460701 460701 20156 90536 -70380 -70380 -70380 13075927 13403595 -327668 -327668 -327668 OTHER REVENUE 900099 28715 28715 BOOKS, PINS, AND OTHER 900099 2535 2535 31250 1456287 148659 74039 93903 X 163800 163800 67500 67500 138708 87386 37451 13871 1025248 659575 308270 57403 62136 40035 18823 3278 48263 30986 14367 2910 87347 56066 25972 5309 130394 83697 38771 7926 15112 15112 356019 238221 95238 22560 101371 65068 30141 6162 112899 56670 46685 9544 118284 75924 35170 7190 325775 209108 96865 19802 274943 175583 82495 16865 6656 1420 4347 889 8163 3490 3880 793 MISCELLANEOUS 57699 20905 33386 3408 CIRCULATION & MAILING 32201 20669 9575 1957 COMPOSITION & PRESSWORK 19123 12275 5686 1162 AWARDS 642 411 192 39 3152283 2068789 902426 181068 739909 148616 699503 542204 755540 474110 3594 107939 851754 727066 127811 124688 12091688 13093402 195184 83847 14613229 14574806 581721 650494 62886 65401 412997 300582 1057604 1016477 X 2255472 1632626 11300153 11925703 13555625 13558329 14613229 14574806 -1695996 1689471 9229 0 X 0 1 X 1 0 X 992585 1391626 1642679 2572212 1139686 7738788 211608 42537 69100 198737 222698 744680 1204193 1434163 1711779 2770949 1362384 8483468 6100 6100 0 6100 6100 8477368 473099 578434 680134 462836 480857 2675360 473099 578434 680134 462836 480857 2675360 0 12405 16408 9377 5826 44016 10885 7966 5660 10912 31250 66673 1688177 2032968 2413981 3254074 1880317 11269517 0.75220 0.73250 0.23740 0.26270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 3476 0 3476 0 3148807 0 3152283 0 307614 0 76904 0 0 0 233017 248259 289216 307614 1078106 1617159 2758 1029 3316 3476 10579 58254 62065 72304 76904 269527 404291 1375 671 1138 3184 PART II-A, LINE 1A & 1B THE EXPENDITURES CONSIST OF PERSONNEL COSTS INCURRED DURING THE TIME SPENT LOBBYING. 10780881 1822504 671672 15112 11916601 13327966 120395 -2047517 619963 10780881 12385948 1099253 157235 13327966 10720396 7750 1962886 305084 12385948 9148255 2150 1767165 197174 10720396 0.15960 0.48670 0.35370 0 0 17927 17927 638187 550962 87225 18365 6428 11937 177275 169676 7599 124688 ACCUMULATED POST-RETIREMENT OBILIGATIONS 235458 LEASE OBLIGATIONS 65124 300582 X 3357118 1689471 120825 1810296 1546822 -90535 -90535 1456287 3363643 120825 90535 211360 3152283 0 3152283 PART V, LINE 4: JACL MAINTAINS FOUR BASIC ENDOWMENTS: THE SCHOLARSHIP ENDOWMENT, THE MASAOKA FELLOWSHIP ENDOWMENT, THE LEGACY ENDOWMENT AND THE NATIONAL AND LIFE MEMBER ENDOWMENTS. THE SCHOLARSHIP ENDOWMENT PROVIDES FUNDING FROM EARNINGS TO PROVIDE SCHOLARSHIPS TO QUALIFIED STUDENTS. THE MASAOKA ENDOWMENT PROVIDES FUNDING FOR FELLOWSHIPS IN A CONGRESSIONAL OFFICE. THE LEGACY ENDOWMENT PROVIDES FUNDING FOR THE NATIONAL OPERATIONS, SUPPORT TO CHAPTERS, AND LEGACY GRANTS. THE NATIONAL AND LIFE MEMBER ENDOWMENTS PROVIDE OPERATIONAL SUPPORT TO THE NATIONAL ORGANIZATION AND, IN THE CASE OF THE LIFE MEMBER ENDOWMENT, TO CHAPTERS IN LIEU OF MEMBERSHIP DUES. PART X, LINE 2: JACL IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD. JACL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, JACL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -90,535. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 90,535. 1 JAPANESE AMERICAN NATIONAL MUSEUM 100 NORTH CENTRAL AVENUE LOS ANGELES CA 90012 953966024 501(C)(3) 28095 0 DEFINING COURAGE SHOWINGS, MAUI FUNDRAISER, AND ANNUAL BENEFIT AUCTION DENSHO 1416 S JACKSON ST SEATTLE WA 98144 912164150 501(C)(3) 122200 0 ORAL HISTORY PROJECT 2 0 SCHOLARSHIPS 15 67500 PART I, LINE 2: GRANT FUNDS ARE MADE AVAILABLE TO ORGANIZATIONS THAT PARTICIPATE IN AND PROVIDE SERVICES OR FACILITIES UNDER A JACL PROGRAM. THE EXECUTIVE DIRECTOR MONITORS THE PROGRESS AND USE OF THE GRANT FUNDS. THE SCHOLARSHIP COMMITTEE AND STAFF MONITOR SCHOLARSHIPS AND CHOOSE THE AWARDEES. THEY ALSO WORK WITH DONORS TO CREATE SCHOLARSHIPS. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS OF THE ORGANIZATION ARE ELECTED BY MEMBERS REPRESENTING EACH CHAPTER AND SERVE TWO YEAR TERMS ON THE BOARD OF DIRECTORS. THE OFFICERS ARE THE NATIONAL PRESIDENT, VP FOR GENERAL OPERATIONS, VP FOR PLANNING & DEVELOPMENT, VP FOR 1000 CLUB, MEMBERSHIP AND SERVICES, VP FOR PUBLIC AFFAIRS, AND SECRETARY/TREASURER. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS MAY PROPOSE DUES INCREASES THAT ARE SUBJECT TO APPROVAL BY THE CHAPTERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, COMPOSED OF THE NATIONAL PRESIDENT, THE NATIONAL SECRETARY/TREASURER, AND EXECUTIVE DIRECTOR. A COMPLETE COPY IS REVIEWED BY THE BOARD OF DIRECTORS. THE RETURN IS SIGNED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS, AND COMMITTEE MEMBERS WITH BOARD DELEGATED POWERS THAT HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST OF JACL. A COVERED RELATIONSHIP IS A SPOUSE, DOMESTIC PARTNER, PARENT, CHILD, OR SPOUSE OF A CHILD, BROTHER, SISTER, OR SPOUSE OF A BROTHER OR SISTER, OR A COVERED INDIVIDUAL AS DEFINED ABOVE. ANNUALLY AND WHENEVER THERE IS A CHANGE IN THE BOARD OF DIRECTORS OR STAFF PERSONNEL, THE CONFLICT OF INTEREST DISCLOSURES ARE RENEWED. IT IS LARGELY THE EXECUTIVE DIRECTOR'S RESPONSIBILITY TO MONITOR ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT GROUP WAS CONTRACTED TO ESTABLISH COMPENSATION RANGES FOR EACH CLASS OF EMPLOYEE. THE GROUP USED EIGHT FACTORS IN ESTABLISHING THE COMPENSATION RANGES FOR EACH POSITION. THESE FACTORS WERE PROBLEM SOLVING, IMPACT/ACCOUNTABILITY, INTERPERSONAL CONTACTS/COMMUNICATION, KNOWLEDGE/SKILLS, AUTONOMY/FREEDOM TO ACT, SUPERVISION, AND EDUCATION/EXPERIENCE. THE RANGES FOR EACH GROUP HAVE BEEN REVISED TO REFLECT CHANGES IN THE COST OF LIVING AS AUTHORIZED BY THE NATIONAL COUNCIL. FORM 990, PART VI, SECTION C, LINE 18 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE EITHER IN ELECTRONIC FORMAT OR PAPER COPY. UPON REQUEST, THESE DOCUMENTS ARE EITHER MAILED, AVAILABLE FOR PICK UP, OR EMAILED TO THE REQUESTER. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE EITHER IN ELECTRONIC FORMAT OR PAPER COPY. UPON REQUEST, THESE DOCUMENTS ARE EITHER MAILED, AVAILABLE FOR PICK UP, OR EMAILED TO THE REQUESTER. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 238,221. MANAGEMENT AND GENERAL EXPENSES 95,238. FUNDRAISING EXPENSES 22,560. TOTAL EXPENSES 356,019.