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    <Timestamp>2013-09-09T15:38:08-05:00</Timestamp>
    <TaxPeriodEndDate>2013-03-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>741098245</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HART SILVA AND COMPANY</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>522 N MAIN</AddressLine1>
        <City>MCALLEN</City>
        <State>TX</State>
        <ZIPCode>78501</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>742918203</EIN>
      <Name>
        <BusinessNameLine1>JAPANESE CHAMBER OF COMMERCE OF MCALLEN</BusinessNameLine1>
      </Name>
      <NameControl>JAPA</NameControl>
      <Phone>9566868601</Phone>
      <USAddress>
        <AddressLine1>C/O HART SILVA CO 522 N MAIN ST</AddressLine1>
        <City>MCALLEN</City>
        <State>TX</State>
        <ZIPCode>78501</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TOSHIYA IIDA</Name>
      <Title>CHAIRMAN</Title>
      <Phone>9566868601</Phone>
      <DateSigned>2013-08-30</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JACK HART</Name>
      <PTIN>P01315928</PTIN>
      <Phone>9566861536</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>20225</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <MembershipDues>20225</MembershipDues>
      <TotalRevenue>20225</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>10000</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>588</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>6754</OtherExpensesTotal>
      <TotalExpenses>17342</TotalExpenses>
      <ExcessOrDeficitForYear>2883</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>10884</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>13767</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>10884</BOY>
        <EOY>13767</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>10884</BOY>
        <EOY>13767</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>10884</BOY>
        <EOY>13767</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO PROVIDE COMMUNICATION OF INFORMATION OF BUSINESS, CULTURAL, AND EDUCATIONAL NATURE TO MEMBERS. TO PROVIDE SUPPORT TO JAPANESE SUPPLEMENTAL SCHOOL.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDED BUSINESS-RELATED EDUCATIONAL INFORMATION TO MEMBERS. PROVIDED SUPPORT TO JAPANESE SUPPLEMENTARY SCHOOL.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>10000</GrantsAndAllocations>
        <ProgramServiceExpenses>15745</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TRAINING &amp; BUSINESS MEETINGS FOR MEMBERS</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>1598</ProgramServiceExpenses>
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      <TotalProgramServiceExpenses>17343</TotalProgramServiceExpenses>
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        <PersonName>TOSHIYA IIDA</PersonName>
        <Title>CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TAKASHI NAKAMURA</PersonName>
        <Title>VICE-CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TOSHIHARU YAMAUCHI</PersonName>
        <Title>ACCOUNTANT</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TOMOKO SANNOMIYA</PersonName>
        <Title>AUDITOR</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>TOSHIHARU TAMAUCHI</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 6001</AddressLine1>
          <City>MCALLEN</City>
          <State>TX</State>
          <ZIPCode>785026001</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9566868601</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: EDUCATIONAL SUBSIDY. GRANTEE NAME: JAPANESE SUPPLEMENTARY SCHOOL OF MCALLEN. GRANTEE ADDRESS: P.O. BOX 6001 MCALLEN, TX 78502. GRANTEE RELATIONSHIP: SUPPORTING ORGANIZATION. AMOUNT GIVEN: 10,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 10,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: TRAINING/ BUSINESS MEETINGS FOR MEMBERS. AMOUNT: 1,598. DESCRIPTION: SPECIAL EVENT EXPENSES. AMOUNT: 5,007. DESCRIPTION: BANK CHARGES. AMOUNT: 149. TOTAL TO FORM 990-EZ, LINE 16: 6,754.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Declaration>THE 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.</Declaration>
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