NORTH AMERICAN JAPANESE GARDEN ASSOCIATION: Form 990EZ, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (EIN 45-3366145)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-04-23
IRS object ID
202041149349200509
Schema version
2019v5.0
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)
Return2020-04-23T09:44:00-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

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
Phone5032221194PhoneNum
Signature2020-04-18SignatureDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address104.4.138.109IPv4AddressTxt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

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$54,807GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$2,980ContributionsGiftsGrantsEtcAmt
Program Service Revenue$17,815ProgramServiceRevenueAmt
Membership Dues$32,504MembershipDuesAmt
Investment Income$1,503InvestmentIncomeAmt
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$5GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$5GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$54,807TotalRevenueAmt
Grants And Similar Amounts Paid$0GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$12,790FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$489OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$11,738PrintingPublicationsPostageAmt
Other Expenses Total$21,417OtherExpensesTotalAmt
Total Expenses$46,434TotalExpensesAmt
Excess Or Deficit For Year$8,373ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$210,566NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$218,939NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$209,168BOYAmt
EOY$219,085EOYAmt

Land And Buildings LandAndBuildingsGrp

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

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$1,423BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$210,591BOYAmt
EOY$219,085EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25BOYAmt
EOY$146EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$210,566BOYAmt
EOY$218,939EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeServe and strengthen North American Japanese gardens.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Regional Workshops- NAJGA conducted three regional workshops in 2019. These took place at NAJGA's member gardens in San Francisco, CA, Rockford, IL, and Nashville, TN. The San Francisco regional was held at the Japanese Tea Garden, the Rockford regional at Anderson Japanese Gardens and the Nashville regional at Cheekwood Estate & Gardens. Each of these regionals offered participants immersive educational experiences that included topics on the history, design, maintenance, and management of Japanese gardens. Approximately eighty-five people participated in the three regionals.$0$10,353
Journal- Each year, NAJGA produces a peer-reviewed journal. The "Journal of the North American Japanese Garden Association" includes articles about the horticulture, human culture, business culture, and wellness related to Japanese gardens in the United States and Canada. The Journal produced in 2019, had two subsections: "Garden Inspiration, Design, and Function" and "Japanese Gardens as Global Phenomenon" and included articles on the modern history, planning, and construction, maintenance and restoration, and cultural programming experiences associated with Japanese gardens. In addition to the Journal, NAJGA also operates a website and produces a bi-monthly newsletter. The Journal, website, and newsletter all offer information and education to the public about Japanese gardening in North America.$0$8,720
Conference- Biennially, NAJGA organizes an international conference about Japanese gardens. The conference convenes Japanese garden professionals and enthusiasts from North and South America, Asia, Europe, and Australia for a three-day program that includes lectures, discussions, hands-on workshops, and networking opportunities. The next conference will take place in 2020 in San Diego. The focus of this conference will be how and why Japanese gardens have been effective models of adaptability and resilience.$0$4,062
FieldValueIRS element (for citing)
Total Program Service Expenses$23,135TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (17 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Luanne Kanzawa
President8$0$0$0
Kelly Sutherlin McLeod
Vice President4$0$0$0
Larry Rosensweig
Treasurer4$0$0$0
Brian Pendleton
Secretary4$0$0$0
Kim Andrews
Past President4$0$0$0
KT Cannon-Eger
Director2$0$0$0
Bonnie Clark
Director2$0$0$0
Junko Liesfeld
Director2$0$0$0
Don Meiners
Director2$0$0$0
Steven Pitsenbarger
Director2$0$0$0
Ayse Pogue
Director2$0$0$0
John Powell
Director2$0$0$0
Louis Rinfret
Director2$0$0$0
Keith Stevens
Director2$0$0$0
Karen Szyjka
Director2$0$0$0
Daryl Toby
Director2$0$0$0
Sadafumi Uchiyama
Director2$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$58,931CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,786CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$38,886CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,765CurrentTaxYearMinus1YearAmt
Current Tax Year$35,484CurrentTaxYearAmt
Total$242,852TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,591CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,664CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,904CurrentTaxYearMinus1YearAmt
Current Tax Year$17,820CurrentTaxYearAmt
Total$207,726TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

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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

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Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
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Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

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Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
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Total509 Total509Grp

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Current Tax Year Minus4 Years$132,522CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$128,533CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$57,550CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$78,669CurrentTaxYearMinus1YearAmt
Current Tax Year$53,304CurrentTaxYearAmt
Total$450,578TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

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Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
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Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

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Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
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Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

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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$450,578PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$74CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$1,503CurrentTaxYearAmt
Total$1,673TotalAmt

Post1975 UBTI Post1975UBTIGrp

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Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
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Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$74CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$1,503CurrentTaxYearAmt
Total$1,673TotalAmt

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$132,548CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$128,603CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$57,624CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$78,669CurrentTaxYearMinus1YearAmt
Current Tax Year$54,807CurrentTaxYearAmt
Total$452,251TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99630PublicSupportCY509Pct
Public Support PY5090.9997PublicSupportPY509Pct
Investment Income CY0.00370InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
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 16Staff Development: $125, Insurance: $1423, Legal, Government Reports: $50, Marketing & Advertising: $1978.20, Bank & Merchant Fees: $1152.54, Office Supplies: $461.52, Office Equipment: $630.94, Staff Travel & Meetings: $1180.60, Regional Workshops: $10,353.32, Conference: $4062.36, Total to Form 990 EZ, Line 16: $21,417.48
Form 990-EZ, Part II, Line 26Chase Credit Card Balance: $145.96

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