Nihonmachi Little Friends

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Phone

4159228898

Tax Period

2024-07-01 to 2025-06-30

Nihonmachi Little Friends, founded in 1975, is a community nonprofit in the Human Services sector that reported $2.9M in total revenue in fiscal year 2024. Expenses of $2.5M left a modest 14% surplus.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $2,132,353

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...

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.

Program 2

Expenses: $308,645

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...

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.

Program 3

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...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,006,185

Program Service Revenue $816,058

Investment Income $109

Other Revenue $114,976

TOTAL REVENUE $2,937,328

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,920,999

Fundraising Expenses $72,568

Program Expenses $2,440,998

Other Expenses $616,458

TOTAL EXPENSES $2,537,457

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,937,328	$2,842,354	+0.0%
Expenses	$2,537,457	$2,537,391	+0.0%
Net Income	$399,871	$304,963	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$151,019

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dawn Mokuau	Executive Dir.	40.00	Officer	$151,019	$0	$151,019
Sahra Sellers	Chair	2.00	Officer Director	$0	$0	$0
Kevin Toda	Co-Treasurer	2.00	Officer Director	$0	$0	$0
Kevin Pagano	Co-Treasurer	2.00	Officer Director	$0	$0	$0
Kanako Wong	Secretary	2.00	Officer Director	$0	$0	$0
Thaomy Beltran	Director	2.00	Director	$0	$0	$0
Marina Inoue	Treasurer	2.00	Director	$0	$0	$0
Jessica Lee	Director	2.00	Director	$0	$0	$0
Natsumi Makiyama	Director	2.00	Director	$0	$0	$0
Tiffanie Muraoka	Director	2.00	Director	$0	$0	$0
Adrienne Shiozaki-Woo	Director	2.00	Director	$0	$0	$0
Mika Stjernvall	Director	2.00	Director	$0	$0	$0
Clint Taura	Director	2.00	Director	$0	$0	$0
Ken Takeda	Director	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,937,328	$2,537,457	$6,333,329	$399,871
2024	$2,842,354	$2,537,391	$6,096,278	$304,963
2023	$2,707,445	$2,663,345	$5,891,552	$44,100
2022	$2,176,206	$2,072,937	$5,923,252	$103,269
2021	$1,984,242	$1,919,935	$6,214,814	$64,307
2020	$2,077,406	$2,097,564	$6,227,930	$-20,158
2019	$2,336,036	$2,115,882	$6,055,461	$220,154
2018	$2,310,816	$2,060,776	$5,895,569	$250,040