NORTH AMERICAN JAPANESE GARDEN ASSOCIATION: Form 990, tax year 2024
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- Organization
- NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (EIN 45-3366145)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-12
- IRS object ID
- 202501329349306825
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-12T19:17:06-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454128534 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AM OWENS CPA APC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10340 PASEO PARK DRIVE | AddressLine1Txt |
| City | LAKESIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453366145 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH AMERICAN JAPANESE GARDEN ASS0 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 5032221194 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5254 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92165 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BEN CHU | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5032221194 | PhoneNum |
| Signature | 2025-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALICIA M OWENS | PreparerPersonNm |
| PTIN | P01212923 | PTIN |
| Phone | 6196982401 | PhoneNum |
| Preparation | 2025-04-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BEN CHU | PrincipalOfficerNm |
| Gross Receipts | $415,974 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NAJGA.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (NAJGA) SEEKS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. NAJGA CONNECTS AND SUPPORTS JAPANESE GARDENS AND SERVES AS A RESOURCE CENTER THROUGH INFORMATION SHARING AND NETWORKING OPPORTUNITIES, PROFESSIONAL TRAINING AND DEVELOPMENT, PUBLIC EDUCATION, CONFERENCES AND SYMPOSIA, RESEARCH AND SCHOLARLY ACTIVITY. NAJGA'S ACTIVITIES INCLUDE THE PUBLICATION OF A BI- MONTHLY E-NEWSLETTER, AN ANNUAL JOURNAL, A BIENNIAL CONFERENCE, AND REGIONAL WORKSHOPS. THESE ACTIVITIES FOCUS ON EXPANDING KNOWLEDGE ABOUT THE HORTICULTURE, DESIGN, AND MAINTENANCE; HUMAN CULTURE; BUSINESS AND EDUCATION CULTURE OF JAPANESE GARDENS AND HOW THEY IMPACT THE HEALTH AND WELLNESS OF THEIR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $153,762 | PYContributionsGrantsAmt |
| CY Contributions Grants | $183,778 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $55,648 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $230,246 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,950 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $209,448 | PYTotalRevenueAmt |
| CY Total Revenue | $415,974 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $61,497 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $68,274 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,954 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $125,222 | PYOtherExpensesAmt |
| CY Other Expenses | $297,493 | CYOtherExpensesAmt |
| PY Total Expenses | $186,719 | PYTotalExpensesAmt |
| CY Total Expenses | $365,767 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $22,729 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $50,207 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $290,986 | TotalAssetsBOYAmt |
| Total Assets EOY | $342,977 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $82,724 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $86,214 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $208,262 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $256,763 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (NAJGA) SEEKS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. NAJGA CONNECTS AND SUPPORTS JAPANESE GARDENS AND SERVES AS A RESOURCE CENTER THROUGH INFORMATION SHARING AND NETWORKING OPPORTUNITIES, PROFESSIONAL TRAINING AND DEVELOPMENT, PUBLIC EDUCATION, CONFERENCES AND SYMPOSIA, RESEARCH AND SCHOLARLY ACTIVITY. NAJGA'S ACTIVITIES INCLUDE THE PUBLICATION OF A BI- MONTHLY E-NEWSLETTER, AN ANNUAL JOURNAL, A BIENNIAL CONFERENCE, AND REGIONAL WORKSHOPS. THESE ACTIVITIES FOCUS ON EXPANDING KNOWLEDGE ABOUT THE HORTICULTURE, DESIGN, AND MAINTENANCE; HUMAN CULTURE; BUSINESS AND EDUCATION CULTURE OF JAPANESE GARDENS AND HOW THEY IMPACT THE HEALTH AND WELLNESS OF THEIR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $322,231 | ExpenseAmt |
| Revenue | $230,008 | RevenueAmt |
| Desc | PROGRAMS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. THESE PROGRAMS INCLUDED: INTERNATIONAL STUDY TOUR - NAJGA CONDUCTED A STUDY TOUR IN 2022 TO JAPAN. THIS TOUR OFFERED PARTICIPANTS UNIQUE ACCESS TO PUBLIC GARDENS AND ARCHITECTURE THROUGHOUT JAPAN. REGIONAL CONFERENCE - NAJGA CONDUCTED 2 REGIONAL CONFERENCES IN 2022 TO RICHMOND, VA TO MAYMONT'S JAPANESE GARDEN AND TO ROCKFORD ILLINOIS TO THE ANDERSON JAPANESE GARDENS. THESE CONFERENCESOFFERED PARTICIPANTS IMMERSIVE EDUCATIONAL EXPERIENCES ON JAPANESE GARDENS AS WELL AS OTHER CULTURAL ARTS: KOKORO, TAI CHI, AND TEA CEREMONY. WEBINARS - NAJGA CONDUCTED A 14 WEEK WEBINAR SERIES TO UNCOVER THE HISTORY, DEVELOPMENT AND FUTURE OF PUBLIC JAPANESE GARDENS IN THE UNITED STATES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $16,215 | ExpenseAmt |
| Revenue | $238 | RevenueAmt |
| Desc | JOURNAL- NAJGA PRODUCES AN ANNUAL PEER-REVIEWED JOURNAL THAT INCLUDES ARTICLES ON JAPANESE GARDENS IN THE U.S. AND CANADA FROM VARIOUS PERSPECTIVES. NAJGA ALSO OPERATES A WEBSITE AND PRODUCES A BI-MONTHLY NEWSLETTER. THESE THREE RESOURCES OFFER VALUABLE INFORMATION ABOUT JAPANESE GARDENS IN NORTH AMERICA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $338,446 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARISA RODRIQUEZ | PersonNm |
| Phone | 5032221194 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3308 DURANT ST | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BARRIE AGAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER BOWYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEN CHU | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHELLE DAY | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANDREW DEANE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM ELMORE | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK ESTHUS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIM GRUNER | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHOZO KAGOSHIMA | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MICHIKO KURISU | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE LAPLANTE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARYAANN LEWIS | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAN LIVERANCE | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AKIHITO NAKANISHI | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL RABKIN | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REIKO REAVIS | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEANETTE SCHELIN | ||||||
| IMMED PAST P | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DUANE WINGATE | ||||||
| TRUSTEE/DIRE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMI YOSHIMURA | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $66,357 | MembershipDuesAmt |
| All Other Contributions | $117,421 | AllOtherContributionsAmt |
| Total Contributions | $183,778 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| WORKSHOPS & MEETINGS | $230,008 | $230,008 |
| JOURNAL | $238 | $238 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $230,246 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,950 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $415,974 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $232,196 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,575 | TotalAmt |
| Program Services | $43,102 | ProgramServicesAmt |
| Management And General | $6,158 | ManagementAndGeneralAmt |
| Fundraising | $12,315 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,809 | TotalAmt |
| Program Services | $1,266 | ProgramServicesAmt |
| Management And General | $181 | ManagementAndGeneralAmt |
| Fundraising | $362 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,890 | TotalAmt |
| Program Services | $3,423 | ProgramServicesAmt |
| Management And General | $489 | ManagementAndGeneralAmt |
| Fundraising | $978 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,542 | TotalAmt |
| Program Services | $1,010 | ProgramServicesAmt |
| Management And General | $3,244 | ManagementAndGeneralAmt |
| Fundraising | $288 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,164 | TotalAmt |
| Program Services | $7,164 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,920 | TotalAmt |
| Program Services | $19,406 | ProgramServicesAmt |
| Management And General | $111 | ManagementAndGeneralAmt |
| Fundraising | $403 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,322 | TotalAmt |
| Program Services | $22,790 | ProgramServicesAmt |
| Management And General | $54 | ManagementAndGeneralAmt |
| Fundraising | $2,478 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,935 | TotalAmt |
| Program Services | $10,935 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,133 | TotalAmt |
| Program Services | $217,133 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,299 | TotalAmt |
| Program Services | $1,039 | ProgramServicesAmt |
| Management And General | $130 | ManagementAndGeneralAmt |
| Fundraising | $130 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BANK CHARGES | $8,585 | $8,585 |
| DUES/SUBS | $2,443 | $2,443 |
| TAXES/LICENSES/PERMITS | $150 | $150 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,767 | TotalAmt |
| Program Services | $338,446 | ProgramServicesAmt |
| Management And General | $10,367 | ManagementAndGeneralAmt |
| Fundraising | $16,954 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $276,883 | BOYAmt |
| EOY | $160,438 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $181,950 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,103 | BOYAmt |
| EOY | $589 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,986 | BOYAmt |
| EOY | $342,977 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $432 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,701 | BOYAmt |
| EOY | $49,500 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,023 | BOYAmt |
| EOY | $36,282 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,724 | BOYAmt |
| EOY | $86,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,262 | BOYAmt |
| EOY | $244,206 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,557 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,262 | BOYAmt |
| EOY | $256,763 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,986 | BOYAmt |
| EOY | $342,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $50,207 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,706 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,273 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $157,278 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $111,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153,762 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $183,778 | CurrentTaxYearAmt |
| Total | $651,917 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $61,240 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,686 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $232,196 | CurrentTaxYearAmt |
| Total | $412,824 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,998 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $218,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $143,803 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $209,448 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,974 | CurrentTaxYearAmt |
| Total | $1,064,741 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,064,741 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $965 | CurrentTaxYearMinus4YearsAmt |
| Total | $965 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $965 | CurrentTaxYearMinus4YearsAmt |
| Total | $965 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,963 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $218,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $143,803 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $209,448 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,974 | CurrentTaxYearAmt |
| Total | $1,065,706 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99650 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACT LIABILITIES | $29,104 |
| ACCRUED VACATION | $5,369 |
| RETIREMENT PLAN PAYABLE | $1,809 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $36,282 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $415,974 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $415,974 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $415,974 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $365,767 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $365,767 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $365,767 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (NAJGA) SEEKS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. NAJGA CONNECTS AND SUPPORTS JAPANESE GARDENS AND SERVES AS A RESOURCE CENTER THROUGH INFORMATION SHARING AND NETWORKING OPPORTUNITIES, PROFESSIONAL TRAINING AND DEVELOPMENT, PUBLIC EDUCATION, CONFERENCES AND SYMPOSIA, RESEARCH AND SCHOLARLY ACTIVITY. NAJGA'S ACTIVITIES INCLUDE THE PUBLICATION OF A BI- MONTHLY E-NEWSLETTER, AN ANNUAL JOURNAL, A BIENNIAL CONFERENCE, AND REGIONAL WORKSHOPS. THESE ACTIVITIES FOCUS ON EXPANDING KNOWLEDGE ABOUT THE HORTICULTURE, DESIGN, AND MAINTENANCE; HUMAN CULTURE; BUSINESS AND EDUCATION CULTURE OF JAPANESE GARDENS AND HOW THEY IMPACT THE HEALTH AND WELLNESS OF THEIR COMMUNITIES. |
| FORM 990, PAGE 2, PART III, LINE 4A | PROGRAMS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. THESE PROGRAMS INCLUDED: INTERNATIONAL STUDY TOUR - NAJGA CONDUCTED A STUDY TOUR IN 2022 TO JAPAN. THIS TOUR OFFERED PARTICIPANTS UNIQUE ACCESS TO PUBLIC GARDENS AND ARCHITECTURE THROUGHOUT JAPAN. REGIONAL CONFERENCE - NAJGA CONDUCTED 2 REGIONAL CONFERENCES IN 2022 TO RICHMOND, VA TO MAYMONT'S JAPANESE GARDEN AND TO ROCKFORD ILLINOIS TO THE ANDERSON JAPANESE GARDENS. THESE CONFERENCESOFFERED PARTICIPANTS IMMERSIVE EDUCATIONAL EXPERIENCES ON JAPANESE GARDENS AS WELL AS OTHER CULTURAL ARTS: KOKORO, TAI CHI, AND TEA CEREMONY. WEBINARS - NAJGA CONDUCTED A 14 WEEK WEBINAR SERIES TO UNCOVER THE HISTORY, DEVELOPMENT AND FUTURE OF PUBLIC JAPANESE GARDENS IN THE UNITED STATES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD REVIEWS AND APPROVES 990 PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD REVIEWS ANNUALLY AND RESOLVES CONFLICTS, IF ANY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST |
| FORM 990, PART XI, LINE 9 | ACCRUED PRIOR YEAR RETIREMENT -1,706 |
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