CALIFORNIA ASSOCIATION OF: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA ASSOCIATION OF (EIN 23-7213394)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-04-27
- IRS object ID
- 202121179349201562
- Schema version
- 2020v4.0
- 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 | 2021-04-27T16:35:44-07:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 812291404 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK S MARUYAMA CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1138 BLOOMWOOD RD | AddressLine1Txt |
| City | RANCHO PALOS VERDES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90275 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237213394 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | JAPANESE LANGUAGE SCHOOLS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 9513409418 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3929 MIDDLEBURY STREET | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIYOKO FOUTCH | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2021-04-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MIYOKO | PersonFirstNm |
| Person Last | FOUTCH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mark S Maruyama | PreparerPersonNm |
| PTIN | P00239392 | PTIN |
| Phone | 3102920690 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.cajls.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Gross Receipts | $13,639 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $1,500 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $1,490 | ProgramServiceRevenueAmt |
| Membership Dues | $150 | MembershipDuesAmt |
| Investment Income | $38 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Gross Sales Of Inventory | $10,461 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $25,077 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$14,616 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | -$11,438 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $89,100 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $82,000 | BenefitsPaidToOrForMembersAmt |
| Fees And Other Pymt To Ind Cntrct | $15,751 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,675 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $146 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $16,399 | OtherExpensesTotalAmt |
| Total Expenses | $205,071 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$216,509 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $216,509 | NetAssetsOrFundBalancesBOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,721 | BOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,815 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,536 | BOYAmt |
| EOY | $0 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27 | BOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,509 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | WE ARE THE STATEWIDE ORGANIZATION THAT CONSISTS OF JAPANESE LANGUAGE SCHOOLS. WE ARE COMMITTED TO PROMOTE JAPANESE LANGUAGE AND CULTURAL PROGRAMS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt |
|---|---|
| TO PROVIDE EDUCATIONAL TEXTBOOKS, WORKBOOK, TAPES AND THE TEACHERS' MANUALS TO THE MEMBER SCHOOLS. | $1,202 |
| TO ARRANGE AND PROVIDE LECTURES AND WORKSHOPS FOR MEMBERS AND GUESTS | $2,972 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,174 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| SACHIE HISAMOTO | ||
| President | 10.00 | $0 |
| YUKO WATARAI | ||
| Secretary | 2.00 | $0 |
| MIYOKO FOUTCH | ||
| CFO | 5.00 | $0 |
| KIYOSHI MURAKATA | ||
| BOARD MEMBER | 2.00 | $0 |
| MIWA TAKAHASHI | ||
| BOARD MEMBER | 2.00 | $0 |
| YOSHIMITSU MINEYAMA | ||
| BOARD MEMBER | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIYOKO FOUTCH | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3929 MIDDLEBURY STREET | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7147346855 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | WHOEVER IS WILLING TO ACCEPT AND COOPERATE WITH OUR POLICY AND PURPOSE IS ACCEPTABLE REGARDLESS OF RACE, NATIONALITY, SEX OR RELIGIOUS AFFILIATION. |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (11 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|---|---|---|
| CASH | 2020-12-23 | $10,100 | 951622045 | 3323 FAIRPOINT STREET | PASADENA | CA | 91107 |
| CASH | 2020-12-23 | $10,100 | 951647829 | 2110 CORINTH AVENUE | LOS ANGELES | CA | 90025 |
| CASH | 2020-12-23 | $10,100 | 330460813 | 5172 WEST MCFADDEN AVENUE | HUNTINGTON BEACH | CA | 92649 |
| CASH | 2020-12-23 | $10,100 | 237011600 | 14615 GRIDLEY ROAD | NORWALK | CA | 90650 |
| CASH | 2020-12-23 | $6,100 | 953382134 | 150 CEDAR ROAD | VISTA | CA | 92083 |
| CASH | 2020-12-23 | $10,100 | 954506045 | 3929 MIDDLEBURY STREET | LOS ANGELES | CA | 90004 |
| CASH | 2020-12-23 | $8,100 | 956100417 | 1203 WEST PUENTE AVENUE | WEST COVINA | CA | 91790 |
| CASH | 2020-12-23 | $6,100 | 941498382 | 250 SOUTH H STREET | OXNARD | CA | 93030 |
| CASH | 2020-12-23 | $5,100 | 464178775 | 27240 ALABAMA STREET | REDLANDS | CA | 92373 |
| CASH | 2020-12-23 | $6,100 | 770637359 | 2624 MARKET STREET | SAN DIEGO | CA | 92102 |
| CASH | 2020-12-23 | $89,100 | 952250801 | 10889 WILSHIRE BLVD STE 1100 | LOS ANGELES | CA | 90024 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessorInd |
| Employee Of Successor | false | EmployeeOfSuccessorInd |
| Owner Of Successor | false | OwnerOfSuccessorInd |
| Receive Compensation | false | ReceiveCompensationInd |
| Assets Distributed | Yes (true) | AssetsDistributedInd |
| Required To Notify AG | Yes (true) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (true) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (true) | LiabilitiesPaidInd |
| Bonds Outstanding | false | BondsOutstandingInd |
| Bond Liabilities Discharged | false | BondLiabilitiesDischargedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | | Donee's Name: UCLA ASIAN AMERICAN STUDIES CENTER | Donee's Address: 10889 WILSHIRE BLVD STE 1100 LOS ANGELES CA 90024 | Cash Amount Given: $89100 |
| Other Expenses.1 | LOSS ON DISPOSAL OF OTHER ASSE $7104 |
| Other Expenses.2 | PLAQUES AND HONORARIUM $3492 |
| Other Expenses.3 | DUES AND SUBSCRIPTIONS $1900 |
| Other Expenses.4 | OUTSIDE SERVICES $1400 |
| Other Expenses.5 | OFFICE EXPENSES $1277 |
| Other Expenses.6 | LECTURE EXPENSES $860 |
| Other Expenses.7 | BANK SERVICE CHARGE $186 |
| Other Expenses.8 | WEBSITE $180 |
| Other Assets.1010 | Inventories - Beginning $23711 Inventories - Ending $0 |
| Other Assets.1012 | Intangible Assets - Beginning $7104 Intangible Assets - Ending $0 |
| Total Liabilities.1 | SALES TAX PAYABLE - Beginning $27 SALES TAX PAYABLE - Ending $0 |
Comments