2024-04-03T03:55:59-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990256147 JAPANESE CULTURAL CENTER OF HAWAII JAPA 8089457635 2454 SOUTH BERETANIA STREET HONOLULU HI 96826 NATE GYOTOKU PRESIDENT & EXECUTIVE DIRECTOR 8089457635 2024-04-03 1 NATE GYOTOKU 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NATE GYOTOKU 2454 SOUTH BERETANIA STREET HONOLULU HI 96826 4024798 0 X WWW.JCCH.COM X 1987 HI TO PRESERVE JAPANESE AMERICAN HISTORY AND PROMOTE THE JAPANESE CULTURE IN HAWAII FOR FUTURE GENERATIONS. 16 16 15 210 0 0 742401 1198708 16967 89630 568214 152758 -1027002 -813724 300580 627372 0 3500 0 0 401545 520046 0 0 182445 258459 282242 660004 805788 -359424 -178416 13983082 14429128 612884 948621 13370198 13480507 X TO BE A VIBRANT RESOURCE, STRENGTHENING OUR DIVERSE COMMUNITY BY EDUCATING PRESENT AND FUTURE GENERATIONS IN THE EVOLVING JAPANESE AMERICAN EXPERIENCE IN HAWAII. WE DO THIS THROUGH RELEVANT PROGRAMMING, MEANINGFUL COMMUNITY SERVICE AND INNOVATIVE PARTNERSHIPS THAT ENHANCE THE UNDERSTANDING AND CELEBRATION OF OUR HERITAGE, CULTURE AND LOVE OF THE LAND. TO GUIDE US IN THIS WORK, WE DRAW FROM THE VALUES FOUND IN OUR JAPANESE AMERICAN TRADITIONS AND THE SPIRIT OF ALOHA. 0 0 310103 3500 174989 PROGRAMS (INCLUDING CULTURAL FESTIVALS, STATEWIDE PUBLIC PROGRAMS, EXHIBITIONS AND EDUCATIONAL WORKSHOPS ARE SPONSORED THROUGHOUT THE YEAR TO PROMOTE AWARENESS IN THE JAPANESE CULTURAL HERITAGE IN HAWAII AND THE TRADITIONAL JAPANESE CULTURAL ARTS. JCCH'S LARGEST CULTURAL FESTIVAL IS HELD AT THE BEGINNING OF EACH YEAR. THE NEW YEAR'S OHANA FESTIVAL ATTRACTS OVER 5,000 VISITORS TO THE CENTER AND BRINGS TOGETHER THE COMMUNITY TO SHOWCASE JAPANESE DANCE, MUSIC, MARTIAL ARTS, CULTURAL ARTS AND FOOD. THE JCCH ALSO LAUNCHED TWO NEW YOUTH PROGRAMS: TANOSHII HAWAII, A CULTURAL YOUTH SUMMER DAY CAMP, AND THE HOOHANA COHORT PROGRAM, A COMMUNITY LEADERSHIP PROGRAM TARGETING EARLY CAREER PROFESSIONALS. 5634 11700 THE TOKIOKA HERITAGE RESOURCE CENTER PROVIDES PUBLIC ACCESS TO OUR SPECIAL COLLECTIONS AND ARCHIVAL DOCUMENTS RELATED TO THE HISTORY OF JAPANESE IN HAWAII AND SERVES AS A VALUABLE RESOURCE TO RESEARCHERS, STUDENTS AND FAMILIES. THE RESOURCE CENTER ALSO PROVIDES ASSISTANCE TO INDIVIDUALS RESEARCHING THEIR FAMILY HISTORIES, TRANSLATION SERVICES OF FAMILY REGISTRIES AND INTERPRETATION OF JAPANESE NAMES. 32424 THE HISTORICAL AND COMMUNITY GALLERIES PROVIDE A BETTER UNDERSTANDING OF JAPANESE AMERICAN CULTURE AND HISTORY THROUGH THE DISPLAY OF PICTORIAL HISTORY, ARTIFACTS, VIDEOS AND EXHIBITS. THE ELLISON ONIZUKA REMEMBRANCE EXHIBIT IN THE HISTORICAL GALLERY IS A TRIBUTE TO HAWAII'SFIRST ASTRONAUT, THE COLLECTION OF PHOTOS AND NASA ARTIFACTS WERE TRANSFERRED FROM STORAGE IN KONA TO THE HISTORICAL EXHIBITION AT JCCH. THE HONOULIULI EDUCATION CENTER, LOCATED IN THE COMMUNITY CENTER, SHOWCASE JCCH'S WORK TO PRESERVE HONOULIULI AND TO FEATURE HISTORICAL ARTIFACTS AND ORAL HISTORIES OF FORMER JAPANESE AMERICANS INTERNED DURING WORLD WAR II. AN ESTIMATED 10,000 STUDENTS, TEACHERS AND VISITORS FROM HAWAII, CONTINENTAL U.S., AND JAPAN HAVE PASSED THROUGH THE HISTORICAL GALLERY AND THE HONOULIULI EDUCATION CENTER. 348161 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 15 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X NATE GYOTOKU 8089457633 2454 SOUTH BERETANIA STREET HONOLULU HI 96826 JAIME KINOSHITA OLIVEIRA CHAIR 0.10 X X 0 0 0 TYLER TOKIOKA SECRETARY 0.10 X X 0 0 0 DIRK YOSHIZAWA TREASURER 0.10 X X 0 0 0 JON FUKAGAWA VICE CHAIR 0.10 X X 0 0 0 LEIGHTON HARA VICE CHAIR 0.10 X X 0 0 0 KRISTIN ALM KAMAKAHI VICE CHAIR 0.10 X X 0 0 0 KURT OSAKI VICE CHAIR 0.10 X X 0 0 0 REYN TANAKA VICE CHAIR 0.10 X X 0 0 0 LIANN EBESUGAWA DIRECTOR 0.10 X 0 0 0 CATHY HIRATA DIRECTOR 0.10 X 0 0 0 JASON ITO DIRECTOR 0.10 X 0 0 0 ERIC TAKAHATA DIRECTOR 0.10 X 0 0 0 ART TANIGUCHI DIRECTOR 0.10 X 0 0 0 JENNA TERUYA DIRECTOR 0.10 X 0 0 0 DEIDRE TEGARDEN DIRECTOR 0.10 X 0 0 0 WILLIAM KANEKO DIRECTOR 0.10 X 0 0 0 DONNA KAWANO FORMER DIRECTOR 0.10 X 0 0 0 JODI NOZOE CHANG FORMER DIRECTOR 0.10 X 0 0 0 SCOTT YAGIHARA FORMER DIRECTOR 0.10 X 0 0 0 NATHAN GYOTOKU PRESIDENT & EXECUTIVE DIRECTOR 40.00 X 112094 0 8602 112094 0 8602 1 0 0 0 RHA ENERGY PARTNERS LLC 2153 NORTH KING ST SUITE 201 HONOLULU HI 96819 LED LIGHTING & AIR CONDITIONER PROJECT 251304 1 61807 182746 425019 529136 1198708 PROGRAMS 900099 77931 77931 RESOURCE CENTER 900099 11699 11699 89630 116824 116824 949933 1811405 -861472 -861472 -861472 1539998 1504064 35934 35934 35934 20940 182746 70251 -49311 -49311 97967 11706 86261 86261 OTHER REVENUE 900099 10798 10798 10798 627372 186689 0 -758025 3500 3500 126452 63226 37936 25290 302610 109300 87331 105979 4358 1043 1468 1847 47065 15543 15250 16272 39561 16016 11128 12417 33323 33323 27331 25331 2000 34116 1447 24630 8039 32238 9627 18234 4377 12693 12693 2934 2934 PROGRAM EVENTS 112950 111152 1798 MISCELLANEOUS 25050 17307 1519 6224 REPAIRS AND MAINTENANCE 1607 1607 805788 348161 275182 182445 258201 288899 977946 878952 56971 61315 12195 31575 11243 12878 9662 11673 26569706 17805609 8650503 8764097 3944285 4317656 62076 62083 13983082 14429128 392940 130397 43588 56137 587562 150000 148169 26356 26356 612884 948621 X 12599921 12824260 770277 656247 13370198 13480507 13983082 14429128 -178416 288725 0 X 1 X 0 1 0 X 822702 470987 582298 742401 907568 3525956 822702 470987 582298 742401 907568 3525956 3525956 1403422 1192820 458660 676637 1066757 4798296 10798 10798 8335050 1250445 0.42300 0.41600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 10,798. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 11/09/22 AMOUNT: 291200. DESCRIPTION: BEQUEST DATE: 02/27/21 AMOUNT: 107500. DESCRIPTION: BEQUEST DATE: 12/18/20 AMOUNT: 177634. DESCRIPTION: BEQUEST DATE: 12/18/20 AMOUNT: 776. DESCRIPTION: BEQUEST DATE: 08/25/20 AMOUNT: 1806. DESCRIPTION: BEQUEST DATE: 06/18/20 AMOUNT: 213438. DESCRIPTION: BEQUEST DATE: 05/14/20 AMOUNT: 74656. DESCRIPTION: BEQUEST DATE: 05/31/19 AMOUNT: 1252000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 1 325511 4365 329876 321956 3555 325511 318481 3475 321956 313786 4695 318481 309693 4093 313786 0.00000 0.92853 0.07147 0 0 3276131 3276131 20567766 16096290 4471476 2725809 1709319 1016490 8764097 RENTAL DEPOSITS 26356 26356 X 2862364 288725 288725 2573639 -1946267 -1946267 627372 2638025 1832237 1832237 805788 0 805788 PART III, LINE 1A: JCCH'S COLLECTIONS INCLUDE ART OBJECTS, BOOKS, PHOTOGRAPHS, MANUSCRIPTS, AND OTHER ITEMS. JCCH DOES NOT CAPITALIZE ITS COLLECTIONS, WHICH CONSIST OF ITEMS THAT HELP TO DOCUMENT THE HISTORY AND CULTURE OF JAPANESE AMERICANS IN HAWAII BECAUSE THE ITEMS HAVE NO ALTERNATIVE USES. PART III, LINE 4: PICTORIAL HISTORY, BOOKS, VIDEOS, ORAL HISTORIES AND CULTURAL ARTIFACTS THAT PROVIDE A BETTER UNDERSTANDING OF THE JAPANESE AMERICAN CULTURE AND HISTORY. THEY ARE USED TO EDUCATE AND HELP TELL THE STORY OF THE EVOLVING JAPANESE AMERICAN EXPERIENCE IN HAWAII. PART V, LINE 4: JCCH'S INVESTMENT OBJECTIVE IS TO CREATE LONG-TERM FINANCIAL SUPPORT TO PROGRAMS. ALL ENDOWMENT FUNDS ARE CURRENTLY INVESTED IN MANAGED PORTFOLIOS. ALL DECISIONS FOR THE INVESTING OF FUNDS IS MONITORED BY THE JCCH INVESTMENT COMMITTEE AND JCCH BOARD OF DIRECTORS. PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY JCCH AND TO RECOGNIZE A TAX LIABILITY IN THE FINANCIAL STATEMENTS IF JCCH HAS TAKEN A TAX POSITION THAT IS MORE LIKELY THAN NOT TO FAIL UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED JCCH'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT JCCH HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. JCCH IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -1,811,405. COST OF GOODS SOLD -11,706. INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -114,030. DIRECT FUNDRAISING EXPENSES -9,126. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,811,405. COST OF GOODS SOLD 11,706. DIRECT FUNDRAISING EXPENSES 9,126. IRASSHAI 203686 182746 20940 70251 203686 182746 20940 70251 70251 -49311 FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE PERPETUAL, ASSOCIATE, AND REGULAR MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS REFER TO PERPETUAL OR REGULAR MEMBERS. VOTING MEMBERS CAN CAST ONE VOTE FOR THE ELECTION OF DIRECTOR TO THE GOVERNING BOARD. ALSO ANY AMENDMENT, NEW OR REPEAL OF BYLAWS VOTED BY THE DIRECTORS ARE SUBJECT TO REPEAL OR CHANGE BY THE VOTING MEMBERSHIP. VOTING IS SALY DONE AT THE ANNUAL MEETING IN JULY OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT IS REVIEWED BY THE BUDGET & FINANCE COMMITTEE. UPON APPROVAL BY THE BUDGET & FINANCE COMMITTEE, THE 990 IS ELECTRONICALLY SENT TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER RECEIVES THE CONFLICT OF INTEREST POLICY AND SIGNS THE CONFLICT OF INTEREST STATEMENT. IF THERE IS A CONFLICT OF INTEREST, THE BOARD MEMBER WILL DISCLOSE THE CONFLICT AND RECUSE THEMSELVES FROM VOTING. FOR EMPLOYEES, THE CONFLICT OF INTEREST POLICY IN THE EMPLOYEE HANDBOOK IS PROVIDED AT THE BEGINNING OF EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A THE NONPROFIT HEADS' SALARIES ARE AVAILABLE ONLINE AND THIS IS USED AS A REFERENCE. THE BOARD DESIGNATES A NON-PROFIT WHOSE SIZE AND RESPONSIBILITIES ARE SIMILAR TO JCCH. ALSO TAKEN INTO CONSIDERATION IS THE REPLACEMENT MARKET FORCES, WHAT WOULD HAVE TO BE PAID TO FILL THE POSITION. FOR THE EXECUTIVE DIRECTOR, THERE IS A PERFORMANCE EVALUATION CONDUCTED BY THE BOARD OF DIRECTORS. BASED ON THE EVALUATION, THE BOARD SETS GOALS AND IS USED AS A BASIS FOR MERIT INCREASES. A WRITTEN EVALUATION WAS DONE IN 2018. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS AND TAX RETURNS ARE ALSO MADE AVAILABLE TO THE PUBLIC ON THE WEBSITE.