2025-01-20T08:16:32-08:00 2024-06-30 943317142 LAMORENA & CHANG CPA 22 BATTERY ST STE 412 SAN FRANCISCO CA 94111 990 2023-07-01 942325686 Nihonmachi Little Friends NIHO 4159228898 1830 Sutter Street San Francisco CA 94115 Mokuau Dawn Chairperson 2024-12-26 true true Steven Chang P01620153 4157818441 X 2023 2024-10-15 13:58:12Z 1830 Sutter Street San Francisco CA 94115 2870624 false X nlfchildcare.org X 1975 CA Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization. 14 12 33 0 1593937 1667238 970709 1028112 8657 22647 134142 124357 2707445 2842354 0 0 1798108 1917790 0 53932 865237 619601 2663345 2537391 44100 304963 5891552 6096278 1825854 1725617 4065698 4370661 Nihonmachi Little Friends (NLF) is a Japanese bilingual multicultural & educational childcare organization. false false 2042149 Preschool - 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. 298014 After-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. Capital 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. 2340163 true false 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 1 0 true 33 true false false false false false false false 0 false false false false false false false X 14 12 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 105338 0 0 Dawn Mokuau Executive Dir. 40.00 0.00 X 50000 0 0 Sahra Sellers Chair 1.00 0.00 X X 0 0 0 Marina Inoue Treasurer 1.00 0.00 X X 0 0 0 Takeshi Moro Vice Chair 1.00 0.00 X X 0 0 0 Kanako Wong Secretary 1.00 0.00 X X 0 0 0 Kyle Kurahara Treasurer 1.00 0.00 X 0 0 0 Kevin Pagano Director 1.00 0.00 X 0 0 0 Tiffanie Muraoka Director 1.00 0.00 X 0 0 0 Thaomy Beltran Director 1.00 0.00 X 0 0 0 Adrienne Shiozaki-Woo Director 1.00 0.00 X 0 0 0 Mika Stjernvall Director 1.00 0.00 X 0 0 0 Clint Taura Director 1.00 0.00 X 0 0 0 Kevin Toda Director 1.00 0.00 X 0 0 0 155338 1 false false false 0 1539481 127757 1667238 Parent fees (CCSF-subsidi 159147 159147 Parent fees (Private) 854973 854973 Parent fees:PFA State Fee 13992 13992 1028112 22647 22647 0 0 0 0 138538 28270 110268 0 0 Misc. Income 14089 14089 Unrealized gain or loss 14089 2842354 1042201 22647 0 0 0 0 176907 169237 7670 0 1393266 1332863 60403 0 218455 199880 18575 129162 109563 19599 0 0 0 0 0 0 89947 37607 3166 49174 2784 2645 139 0 0 0 27478 27478 0 0 0 0 0 189928 159464 30464 28932 28932 Mortgage/Loan Interest-Expense 59932 59932 Repairs & Maintenance 55267 55267 Food Services 42486 42244 242 Janitorial 36576 36576 86271 78475 3419 4377 2537391 2340163 143296 53932 1213655 1611473 132731 143618 0 46104 39328 0 0 0 0 14318 5064 6571211 2274417 4484743 4296794 0 0 0 0 1 1 5891552 6096278 1825854 1712313 13304 1825854 1725617 X 4065698 4320161 50500 4065698 4370661 5891552 6096278 304963 X false true X true false X 452977 452977 322300 1268106 -945806 1194796 866620 328176 55457 53033 2424 4545681 86658 4459023 4296794 X 2870624 28270 28270 2842354 2842354 2565661 28270 28270 2537391 2537391 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 30,2024 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 $28270 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Event, F990 Pt VIII, L8b $28270 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 59401 59401 16093 5K Run/Walk 37971 37971 1518 1 37142 37142 6459 134514 134514 24070 24070 110444 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.