﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-05-14T14:40:00-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>BEDINGER &amp; CO</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>1200 CONCORD AVE STE 250</AddressLine1>
        <City>CONCORD</City>
        <State>CA</State>
        <ZIPCode>945204939</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270700443</EIN>
      <BusinessName>
        <BusinessNameLine1>Nichi Bei Foundation</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>NICH</BusinessNameControlTxt>
      <PhoneNum>4156731009</PhoneNum>
      <USAddress>
        <AddressLine1>PO Box 15693</AddressLine1>
        <City>San Francisco</City>
        <State>CA</State>
        <ZIPCode>94115</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kenji G Taguma</PersonNm>
      <PersonTitleTxt>Chairman</PersonTitleTxt>
      <SignatureDt>2015-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Madeleine M RocamoraEA</PreparerPersonNm>
      <PTIN>P00495614</PTIN>
      <PhoneNum>9256030800</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="13000170" softwareVersion="2013v4.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.nichibei.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>88244</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>64356</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">23888</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>32427</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-8539</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>55817</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>42837</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2190</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7248</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>61323</OtherExpensesTotalAmt>
      <TotalExpensesAmt>113598</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-57781</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41458</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-6935</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-23258</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40195</BOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>40634</BOYAmt>
        <EOYAmt>24687</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>80829</BOYAmt>
        <EOYAmt>24687</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>39371</BOYAmt>
        <EOYAmt>47945</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>41458</BOYAmt>
        <EOYAmt>-23258</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>An education &amp; charitable exempt organization dedicated to keeping the Japanese American Community connected, informed &amp; empowered while document its history &amp; supporting other community organizations. To achieve these endeavors, the Organization maintains cultural &amp; historic repositories, hosts educational programs and produces a print &amp; online ethnic newspaper the Nichi Bei Weekly (NBW), the first of its kind in the country) and organizes, sponsors/co-sponsors education programming &amp; events.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Nichi Bei Foundation (NBF) is an educational and charitable nonprofit organization dedicated to keeping the Japanese American community connected, informed and empowered while documenting its history and supporting other community organizations. To achieve these endeavors, NBF maintains cultural and historic repositories, hosts educational programs and produces a print and online ethnic newspaper (the Nichi Bei Weekly NBW), the first of its kind in the country) and organizes, sponsors or co-sponsors educational programming and events. Past and Present ActivitiesPrint and Online Ethnic Community Newspaper and Cultural Resources. The NBW keeps the community connected and informed and serves as a vehicle to preserve culture, history and community. It also supports other nonprofits through feature stories of their work, publicity for their events in the calendar, and pro bono advertisements for their fundraisers. In difficult economic times, the NBW serves an important public relations role for fellow nonprofits through both print and digital formats. Educational and cultural resources provided by NBW include: Northern California Cherry Blossom Festival and Japanese Culture Guides; Japantown Map and Directories; Obon and Summer Festivals Guides; Health and Wellness Issues; Northern California Soy and Tofu Festival Previews; Day of Remembrance Issues (commemorating the wartime incarceration of the Japanese American community); and Japanese Language School Directories.NBF distributes the NBW in two ways: (1) for free to community nonprofits, Japanese markets and other locations and (2) direct mailings to NBF members. Activities undertaken in connection with the publication include attending and reporting on community events, editing, photography, layout, advertising sales, etc. The focus of the publication is educational, focusing on the preservation of culture, history and community. The creation of the publication is funded by a broad mix of member support, event sponsorships, grants, advertising and donations.Day of Remembrance and Films of Remembrance Series. NBF participates in the Bay Area Day of Remembrance Consortium, which organizes Northern Californias largest commemoration of the forced relocation and incarceration of Japanese Americans during World War II. As part of this group, NBF produces the events 12-page educational program booklet. NBF also organizes a corresponding Films of Remembrance event that features films related to the wartime incarceration experience. This event is funded by donations, and coordinated by staff, board members and volunteers. See the Day of Remembrance 2013 and Films of Remembrance 2013 Posters attached hereto. Northern California Soy and Tofu Festival. This popular educational, culinary, and cultural festival, held in the heart of San Franciscos Japantown, attracts thousands of visitors of all ages to learn the benefits of soy and tofu while serving as the signature fundraiser of NBF. Events include an educational forum, food sampling from soy and tofu vendors, a tofu dessert competition, live music and entertainment, and more family-friendly activities. The festival doubled in attendance from 2011 to 2012 (around 7,000 attendees), and attendance exceeded 14,000 in 2013. The festival is funded by a mix of corporate, community and individual sponsorships and vendor fees, and is organized and coordinated by community volunteers. Please visit the festivals website at www.soyandtofufest.org, and see the Sponsorship Package attached hereto. The Nichi Bei Foundation Website. www.nichibei.org provides community news and educational and community resources with a Japanese American and pan-Asian American focus. In addition to providing online circulation for original NBW stories, we offer blogs on topics spanning from international news issues to anime. We link our readers to other Asian America online resources (e.g. blogs, news sites, videos and entertainment stories) that are most relevant to and reflective of our community. www.nichibei.org provides a portal for sharing pan-Asian American opinions and ideas and helps preserve history and culture through our online archives and resources. The website is funded by NBFs initial grant and maintained by staff.Nichi Bei Day with the As. NBF hosts this fundraising event in conjunction</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>104766</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104766</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kenji G Taguma</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>45000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Fred Kochi</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Okazaki</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kiyomi Tanaka</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeffrey Yamashita</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lisa Yokota</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tim Yamamura</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Grace Horikiri</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Graig Inaba</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Innes</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>The Organization</PersonNm>
        <USAddress>
          <AddressLine1>1832 Buchanan Street Ste 207</AddressLine1>
          <City>San Francisco</City>
          <State>CA</State>
          <ZIPCode>94115</ZIPCode>
        </USAddress>
        <PhoneNum>4156731009</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="13000170" softwareVersion="2013v4.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>152019</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64356</CurrentTaxYearAmt>
        <TotalAmt>216375</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>152019</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64356</CurrentTaxYearAmt>
        <TotalAmt>216375</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>216375</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus1YearAmt>3917</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3917</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>25283</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23888</CurrentTaxYearAmt>
        <TotalAmt>49171</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>269463</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="13000170" softwareVersion="2013v4.0">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>Miscellaneous</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>23888</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>23888</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>32427</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>23888</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>23888</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>32427</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>32427</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-8539</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="13000170" softwareVersion="2013v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1994</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $565</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $298</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $955</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Other circulaton costs $54725</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses $2596</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Administrative expense $190</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $40634 Accounts Receivable - Ending $24182</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $505</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $39371 Accounts Payable and Accrued Expenses - Ending $46881</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Cash deficit - Beginning $0 Cash deficit - Ending $1064</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>