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NORTH AMERICAN JAPANESE GARDEN ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (EIN 45-3366145)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-03
IRS object ID
202311239349301736
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-05-03T14:47:04-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN454128534PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AM OWENS CPA APCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110340 PASEO PARK DRIVEAddressLine1Txt
CityLAKESIDECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92040ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453366145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTH AMERICAN JAPANESE GARDEN ASS0BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5254AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92165ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEANETTE SCHELINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2023-04-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEANETTEPersonFirstNm
Person LastSCHELINPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALICIA M OWENSPreparerPersonNm
PTINP01212923PTIN
Phone6196982401PhoneNum
Preparation2023-04-18PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANETTE SCHELINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11250 BELLFLOWER BLVDAddressLine1Txt
CityLONG BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90840ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$143,803GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NAJGA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2011FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionTHE 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 Body22VotingMembersGoverningBodyCnt
Voting Members Independent22VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$157,278PYContributionsGrantsAmt
CY Contributions Grants$111,826CYContributionsGrantsAmt
PY Program Service Revenue$61,189PYProgramServiceRevenueAmt
CY Program Service Revenue$31,924CYProgramServiceRevenueAmt
PY Investment Income$51PYInvestmentIncomeAmt
CY Investment Income$53CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$218,518PYTotalRevenueAmt
CY Total Revenue$143,803CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$48,705PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$58,180CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$12,632CYTotalFundraisingExpenseAmt
PY Other Expenses$130,031PYOtherExpensesAmt
CY Other Expenses$113,971CYOtherExpensesAmt
PY Total Expenses$178,736PYTotalExpensesAmt
CY Total Expenses$172,151CYTotalExpensesAmt
PY Revenues Less Expenses$39,782PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$28,348CYRevenuesLessExpensesAmt
Total Assets BOY$238,775TotalAssetsBOYAmt
Total Assets EOY$225,770TotalAssetsEOYAmt
Total Liabilities BOY$24,894TotalLiabilitiesBOYAmt
Total Liabilities EOY$40,237TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$213,881NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$185,533NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$145,792ExpenseAmt
Revenue$31,513RevenueAmt
DescPROGRAMS 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

FieldValueIRS element (for citing)
Expense$1,335ExpenseAmt
Revenue$411RevenueAmt
DescJOURNAL- 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
FieldValueIRS element (for citing)
Total Program Service Expenses$147,127TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members22GoverningBodyVotingMembersCnt
Independent Voting Member22IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARISA RODRIQUEZPersonNm
Phone5032221194PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13308 DURANT STAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92113ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerInd
BARRIE AGAR
DIRECTORYes (X)$0$0$0
PETER BOWYER
DIRECTORYes (X)$0$0$0
KT CANNON-EGER
DIRECTORYes (X)$0$0$0
BEN CHU
VICE PRESIDEYes (X)$0$0$02.00
BONNIE CLARK
DIRECTORYes (X)$0$0$0
MICHELLE DAY
TREASURERYes (X)$0$0$0
ANDREW DEANE
DIRECTORYes (X)$0$0$0
NICK ESTHUS
DIRECTORYes (X)$0$0$0
DAN HIRSHBERG
DIRECTORYes (X)$0$0$0
SHOZO KAGOSHIMA
DIRECTORYes (X)$0$0$0
LUANNE KANZAWA
DIRECTORYes (X)$0$0$0Yes (X)
NICOLE LAPLANTE
DIRECTORYes (X)$0$0$0
JUNKO LIESFELD
DIRECTORYes (X)$0$0$0
DON MEINERS
DIRECTORYes (X)$0$0$01.00Yes (X)
STEVEN PITSENBARGER
SECRETARYYes (X)$0$0$0
AYSE POGUE
DIRECTORYes (X)$0$0$0
DON PYLANT
DIRECTORYes (X)$0$0$0
LARRY ROSENSWEIG
PAST-PRESIDEYes (X)$0$0$0Yes (X)
JEANETTE SCHELIN
PRESIDENTYes (X)$0$0$0Yes (X)
KAREN SZYJKA
DIRECTORYes (X)$0$0$0
DARYL TOBY
DIRECTORYes (X)$0$0$0
SADAFUMI UCHIYAMA
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$52,059MembershipDuesAmt
All Other Contributions$59,767AllOtherContributionsAmt
Total Contributions$111,826TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WORKSHOPS & MEETINGS$31,513$31,513
JOURNAL$411$411
FieldValueIRS element (for citing)
Total Program Service Revenue$31,924TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$53TotalRevenueColumnAmt
Related Or Exempt Func Income$53RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$143,803TotalRevenueColumnAmt
Related Or Exempt Func Income$31,977RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$53,858TotalAmt
Program Services$37,700ProgramServicesAmt
Management And General$5,386ManagementAndGeneralAmt
Fundraising$10,772FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,322TotalAmt
Program Services$3,026ProgramServicesAmt
Management And General$432ManagementAndGeneralAmt
Fundraising$864FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,404TotalAmt
Program Services$1,053ProgramServicesAmt
Management And General$6,050ManagementAndGeneralAmt
Fundraising$301FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,066TotalAmt
Program Services$7,066ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,159TotalAmt
Program Services$2,342ProgramServicesAmt
Management And General$344ManagementAndGeneralAmt
Fundraising$473FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,162TotalAmt
Program Services$1,046ProgramServicesAmt
Management And General$37ManagementAndGeneralAmt
Fundraising$79FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,578TotalAmt
Program Services$7,578ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$26,298TotalAmt
Program Services$26,298ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,432TotalAmt
Program Services$1,146ProgramServicesAmt
Management And General$143ManagementAndGeneralAmt
Fundraising$143FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
WORKSHOPS & CONFERENCES$55,289$55,289
BANK CHARGES$2,545$2,545
JOURNAL PRODUCTION$1,335$1,335
TAXES/LICENSES/PERMITS$427$427

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$276TotalAmt
Program Services$276ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$172,151TotalAmt
Program Services$147,127ProgramServicesAmt
Management And General$12,392ManagementAndGeneralAmt
Fundraising$12,632FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$214,075BOYAmt
EOY$223,109EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$24,700BOYAmt
EOY$2,661EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$238,775BOYAmt
EOY$225,770EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$184BOYAmt
EOY$9,959EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,710BOYAmt
EOY$30,278EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,894BOYAmt
EOY$40,237EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$213,881BOYAmt
EOY$185,533EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$213,881BOYAmt
EOY$185,533EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$238,775BOYAmt
EOY$225,770EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$28,348ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$63,765CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,484CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$45,273CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$157,278CurrentTaxYearMinus1YearAmt
Current Tax Year$111,826CurrentTaxYearAmt
Total$413,626TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,904CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,820CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,725CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$61,240CurrentTaxYearMinus1YearAmt
Current Tax Year$31,977CurrentTaxYearAmt
Total$157,666TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$78,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$53,304CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,998CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$218,518CurrentTaxYearMinus1YearAmt
Current Tax Year$143,803CurrentTaxYearAmt
Total$571,292TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$571,292PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,503CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$965CurrentTaxYearMinus2YearsAmt
Total$2,468TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,503CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$965CurrentTaxYearMinus2YearsAmt
Total$2,468TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$78,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,807CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,963CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$218,518CurrentTaxYearMinus1YearAmt
Current Tax Year$143,803CurrentTaxYearAmt
Total$573,760TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99570PublicSupportCY509Pct
Public Support PY5090.99480PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.01000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CONTRACT LIABILITIES$24,646
DEFERRED INCOME$3,591
ACCRUED VACATION$2,041
FieldValueIRS element (for citing)
Total Liability$30,278TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$143,803TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$143,803RevenueSubtotalAmt
Total Revenue Per Form990$143,803TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$172,151TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$172,151ExpensesSubtotalAmt
Total Expenses Per Form990$172,151TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE 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 4APROGRAMS 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 11BBOARD REVIEWS AND APPROVES 990 PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CBOARD REVIEWS ANNUALLY AND RESOLVES CONFLICTS, IF ANY.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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