JAPANESE AMERICAN BAR ASSOCIATION EDUCATIONAL FOUNDATION: Form 990EZ, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: JAPANESE AMERICAN BAR ASSOCIATION EDUCATIONAL FOUNDATION (EIN 55-0899277)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-05-08
IRS object ID: 201401289349201875
Schema version: 2013v3.1
Note: A later return for the same period supersedes this one.
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
Form 990-EZ
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-05-08T20:53:39-07:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	954327666	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Bert Y Kawahara	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1055 Wilshire Blvd Ste 1890	AddressLine1
City	Los Angeles	City
State	CA	State
ZIP Code	90017	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550899277	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Japanese Amer Bar Asso Edu Foundati	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	JAPA	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 86063	AddressLine1
City	Los Angeles	City
State	CA	State
ZIP Code	900860063	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Bert Kawahara	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2014-05-09	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Bert Y Kawahara	PreparerPersonNm
PTIN	P00702705	PTIN
Phone	2132501989	PhoneNum
Preparation	2014-05-08	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$31,170	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$6,590	ContributionsGiftsGrantsEtcAmt
Investment Income	$132	InvestmentIncomeAmt
Fundraising Gross Income	$24,448	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$5,094	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$19,354	SpecialEventsNetIncomeLossAmt
Total Revenue	$26,076	TotalRevenueAmt
Grants And Similar Amounts Paid	$8,000	GrantsAndSimilarAmountsPaidAmt
Printing Publications Postage	$343	PrintingPublicationsPostageAmt
Total Expenses	$8,343	TotalExpensesAmt
Excess Or Deficit For Year	$17,733	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$116,615	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$134,348	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$116,615	BOYAmt
EOY	$134,348	EOYAmt

Land And Buildings LandAndBuildingsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$116,615	BOYAmt
EOY	$134,348	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$116,615	BOYAmt
EOY	$134,348	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	Law student scholarships	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	Gave 4 2000 to 4 needy law student scholars	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$6,000	GrantsAndAllocationsAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$0	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
Raymond Sakai
President	2.00	$0	$0	$0
Bert Kawahara
Treasurer	1.00	$0	$0	$0
Allyson Sakai
Secretary	2.00	$0	$0	$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	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
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	Bert Kawahara	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1055 Wilshire Blvd Ste 1890	AddressLine1
City	Los Angeles	City
State	CA	State
ZIP Code	90017	ZIPCode

Field	Value	IRS element (for citing)
Phone	2132501989	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	false	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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$31,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,887	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,076	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,590	CurrentTaxYearAmt
Total	$63,809	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$31,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,887	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$14,076	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,590	CurrentTaxYearAmt
Total	$63,809	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$63,809	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$327	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$235	CurrentTaxYearMinus1YearAmt
Current Tax Year	$132	CurrentTaxYearAmt
Total	$1,125	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$64,934	TotalSupportAmt
Public Support CY170	0.98270	PublicSupportCY170Pct
Public Support PY170	0.98920	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Name Of Event1	Theater Nite	NameOfEvent1Amt
Name Of Event2	Silent Aucti	NameOfEvent2Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	List of grants and similar amounts paid Part I line 10	FormAndLineReferenceDesc
Explanation	Activity Justice John F Aiso Scholarship Grantee Andrea Yamsuan Street 3685 E 4th Street City, State, Zip Los Angeles, CA 90020Relationship Stranger Amount 2,000Activity Justice Stephen K Tamura Scholarshi Grantee Lisa Okamoto Street 89 Hicks St Apt 2A City, State, Zip Brooklyn, NY 11201Relationship Stranger Amount 2,000Activity Lim Ruger Foundation Scholarship Grantee Taren Fujimoto Street 235 S San Pedro St Unit 653 City, State, Zip Los Angeles, CA 90012Relationship Stranger Amount 2,000Activity Judge Edward Y Kakita Memorial Scho Grantee Yuria Sumida Street P O Box 52641 City, State, Zip Irvine, CA 92619Relationship Stranger Amount 2,000	ExplanationTxt

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