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NORTH AMERICAN JAPANESE GARDEN ASSOCIATION: Form 990EZ, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (EIN 45-3366145)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-14
IRS object ID
201713189349200131
Schema version
2016v3.0
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)
Return2017-11-14T10:18:08-06:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931042710PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GEFFEN MESHER & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1888 SW FIFTH AVE SUITE 800AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97204ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453366145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTH AMERICAN JAPANESE GARDENBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone5032221194PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1422 NW 13TH AVENUE NO 266AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIM ANDREWSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5032221194PhoneNum
Signature2017-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUG LOVETTPreparerPersonNm
PTINP00099840PTIN
Phone5032210141PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.192.188.22IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-11-13IPDt
IP Tm12:05:46IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id40F60D87BCA1AA19AEE4B9E62681C899FF4B1F16AtSubmissionCreationDeviceId
At Submission Filing Device Id40F60D87BCA1AA19AEE4B9E62681C899FF4B1F16AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

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$128,603GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$1,236ContributionsGiftsGrantsEtcAmt
Program Service Revenue$82,747ProgramServiceRevenueAmt
Membership Dues$44,550MembershipDuesAmt
Investment Income$70InvestmentIncomeAmt
Total Revenue$128,603TotalRevenueAmt
Salaries Other Comp Empl Bnft$20,830SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$6,897FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$8,358PrintingPublicationsPostageAmt
Other Expenses Total$46,674OtherExpensesTotalAmt
Total Expenses$82,759TotalExpensesAmt
Excess Or Deficit For Year$45,844ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$103,002NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$148,846NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$103,002BOYAmt
EOY$148,944EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,128EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$103,002BOYAmt
EOY$150,072EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,226EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$103,002BOYAmt
EOY$148,846EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO SERVE AND STRENGTHEN JAPANESE GARDENS ACROSS NORTH AMERICA.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
TRAVEL, MEETINGS, EDUCATION, NETWORKING, EXCHANGE: NAJGA OPERATES A WEBSITE WHICH PROVIDES INFORMATION AND EDUCATION TO THE PUBLIC ABOUT JAPANESE GARDENING IN NORTH AMERICA. THIS SITE HAD OVER 8,000 UNIQUE VISITORS IN 2015.$0$0
REGIONAL WORKSHOPS: ORGANIZATIONAL DEVELOPMENT - NAJGA CONDUCTED THREE REGIONAL PROGRAMS IN MINNESOTA, NEW YORK, AND NORTH CAROLINA IN PARTNER GARDENS WITH OVER 125 REGISTRANTS.$0$0
COMMUNICATIONS: THE NAJGA MONTHLY INFORMATIONAL NEWLSETTER WAS EMAILED TO OVER 11,000 SUBSCRIBERS. NAJGA ALSO HAD 276 PAID MEMBERS WHO RECEIVED PEER-REVIEWED NAJGA PRINT JOURNALS AND DIGITAL EDUCATIONAL MATERIAL VIA EMAIL AND THE NAJGA WEBSITE IN 2015.$0$0
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
Info In Schedule O Part IVYes (X)InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
KIM ANDREWS
PRESIDENT3.00$0$0$0
KELLY MCLEOD
VICE PRESIDENT1.00$0$0$0
LUANNE KANZAWA
SECRETARY2.00$0$0$0
BEN CHU
TREASURER2.00$0$0$0
KEN BROWN
PAST PRESIDENT1.00$0$0$0
DIANA LAROWE
EXECUTIVE DIRECTOR40.00$0$0$0
JEANNETTE SCHELIN
DIRECTOR0.50$0$0$0
HIRONORI KAMOSHITA
DIRECTOR0.50$0$0$0
CHRISTINE NICHOLSON
DIRECTOR0.50$0$0$0
JOHN POWELL
DIRECTOR0.50$0$0$0
LON SAAVEDRA
DIRECTOR1.00$0$0$0
LOUIS RINFRET
DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
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
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEROLD RICHARDSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 786AddressLine1Txt
CityLYLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98635ZIPCd
FieldValueIRS element (for citing)
Phone5032388770PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
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$118,063CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$91,211CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$45,169CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,931CurrentTaxYearMinus1YearAmt
Current Tax Year$45,786CurrentTaxYearAmt
Total$359,160TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,216CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$129,943CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$73,591CurrentTaxYearMinus1YearAmt
Current Tax Year$82,747CurrentTaxYearAmt
Total$347,033TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,599CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$103,427CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$175,112CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$132,522CurrentTaxYearMinus1YearAmt
Current Tax Year$128,533CurrentTaxYearAmt
Total$706,193TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$706,193PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26CurrentTaxYearMinus1YearAmt
Current Tax Year$70CurrentTaxYearAmt
Total$191TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26CurrentTaxYearMinus1YearAmt
Current Tax Year$70CurrentTaxYearAmt
Total$191TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$103,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$175,135CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$132,548CurrentTaxYearMinus1YearAmt
Current Tax Year$128,603CurrentTaxYearAmt
Total$706,384TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99970PublicSupportCY509Pct
Investment Income CY0.00030InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST. AMOUNT: 70.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: INSURANCE. AMOUNT: 2,377. DESCRIPTION: MARKETING AND ADVERTISING. AMOUNT: 1,230. DESCRIPTION: WEBSITE DESIGN AND MAINTENANCE. AMOUNT: 1,646. DESCRIPTION: BANK FEES. AMOUNT: 2,527. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 60. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 550. DESCRIPTION: TELEPHONE AND COMMUNICATIONS. AMOUNT: 835. DESCRIPTION: REGIONAL WORKSHOPS. AMOUNT: 3,000. DESCRIPTION: TRAVEL. AMOUNT: 2,400. DESCRIPTION: COST OF GOODS SOLD. AMOUNT: 545. DESCRIPTION: LEGAL/IRS. AMOUNT: 150. DESCRIPTION: CONFERENCE. AMOUNT: 28,760. DESCRIPTION: OFFICE EQUIPMENT. AMOUNT: 997. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,597. TOTAL TO FORM 990-EZ, LINE 16: 46,674.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 878. DESCRIPTION: UNDEPOSITED FUNDS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 250.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 243. DESCRIPTION: PAYROLL AND PAYROLL TAXES PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 983.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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