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NORTH AMERICAN JAPANESE GARDEN ASSOCIATION: Form 990EZ, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (EIN 45-3366145)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-03
IRS object ID
202131249349200648
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

FieldValueIRS element (for citing)
Return2021-05-03T19:34:21-07:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453366145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTH AMERICAN JAPANESE GARDEN ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone5032221194PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1422 NW 13th Ave 266AddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP97209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLarry RosensweigPersonNm
Person TitlePresidentPersonTitleTxt
Phone5614144030PhoneNum
Signature2021-05-04SignatureDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer1TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Last Submission Rqr OOB1LastSubmissionRqrOOBCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Profile Password ChangeYes (X)ProfilePasswordChangeInd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.najga.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Gross Receipts$77,963GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$7,849ContributionsGiftsGrantsEtcAmt
Program Service Revenue$31,710ProgramServiceRevenueAmt
Membership Dues$37,424MembershipDuesAmt
Investment Income$965InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$15GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$15GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$77,963TotalRevenueAmt
Grants And Similar Amounts Paid$0GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$42,483SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$489OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$10,912PrintingPublicationsPostageAmt
Other Expenses Total$41,219OtherExpensesTotalAmt
Total Expenses$95,103TotalExpensesAmt
Excess Or Deficit For Year-$17,140ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$218,939NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$201,799NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$219,085BOYAmt
EOY$201,819EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$219,085BOYAmt
EOY$201,819EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$146BOYAmt
EOY$20EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$218,939BOYAmt
EOY$201,799EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe 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.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Regional Workshops- NAJGA conducted 1 regional workshop in 2020 at member garden, the Japanese Friendship Garden of Phoenix. This regional offered participants immersive educational experiences on Japanese garden design as well as other cultural arts: ikebana, taiko, and tea ceremony.$0$9,396
Japan Tour: NAJGA planned to carry out its 1st Japan tour for public garden staff in 2020. The tour was postponed due to COVID-19, but will become a regular NAJGA program and include meetings with Japanese garden experts and visits to gardens in Tokyo and Kyoto.$0$19,371
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.$0$9,168
Virtual Webinars & Discussions: In 2020, NAJGA held 53 virtual programs- 9 webinars and 44 community discussions to connect and learn with the NAJGA community. A total of 1050 people participated in these programs.$0$0
FieldValueIRS element (for citing)
Total Program Service Expenses$37,935TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Larry Rosensweig
President4.00$0$0$0
Jeanette Schelin
Vice-President2.00$0$0$0
Luanne Kanzawa
Past President2.00$0$0$0
Brian Pendleton
Secretary2.00$0$0$0
Don Meiners
Treasurer2.00$0$0$0
Ayse Pogue
Director1.00$0$0$0
Ben Chu
Director1.00$0$0$0
Bonnie Clark
Director1.00$0$0$0
Daryl Toby
Director1.00$0$0$0
Junko Liesfeld
Director1.00$0$0$0
Karen Szyjka
Director1.00$0$0$0
KT Cannon-Eger
Director1.00$0$0$0
Louis Rinfret
Director1.00$0$0$0
Nick Esthus
Director1.00$0$0$0
Steven Pitsenbarger
Director1.00$0$0$0
Sadafumi Uchiyama
Director1.00$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMarisa RodriguezPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13308 Durant StAddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92113ZIPCd
FieldValueIRS element (for citing)
Phone5032221194PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

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$45,786CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,886CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,765CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,484CurrentTaxYearMinus1YearAmt
Current Tax Year$45,273CurrentTaxYearAmt
Total$229,194TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,747CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,664CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,904CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,820CurrentTaxYearMinus1YearAmt
Current Tax Year$31,725CurrentTaxYearAmt
Total$165,860TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$128,533CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$57,550CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$78,669CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$53,304CurrentTaxYearMinus1YearAmt
Current Tax Year$76,998CurrentTaxYearAmt
Total$395,054TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$395,054PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$70CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$74CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,503CurrentTaxYearMinus1YearAmt
Current Tax Year$965CurrentTaxYearAmt
Total$2,612TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$70CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$74CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,503CurrentTaxYearMinus1YearAmt
Current Tax Year$965CurrentTaxYearAmt
Total$2,612TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$128,603CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$57,624CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$78,669CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$54,807CurrentTaxYearMinus1YearAmt
Current Tax Year$77,963CurrentTaxYearAmt
Total$397,666TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99343PublicSupportCY509Pct
Public Support PY5090.99630PublicSupportPY509Pct
Investment Income CY0.00657InvestmentIncomeCYPct
Investment Income PY0.00370InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 16Description;Amount^Payroll Taxes;3627|Payroll Preparation;1188|Insurance;1524|Legal and Government Reports;333|Marketing and Advertising;2435|Bank and Merchant Fees;1375|Dues and Subscriptions;231|Office Supplies;912|Staff Travel and Meetings;626|Regional Workshops Programs;9396|Conference Programs;201|Miscellaneous Program Expense Programs;19371^Total;41219^
Form 990-EZ, Part II, Line 26Description;EOY Amount^Credit Card;20^Total;20^

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