2024-09-16T10:32:23-07:00 2022-12-31 954302822 Yamada & Nakata CPAs 17918 Pioneer Blvd Suite 209 Artesia CA 90701 990 2022-01-01 951647829 JAPANESE INSTITUTE OF SAWTELLE JAPA 3104792477 2110 CORINTH AVENUE LOS ANGELES CA 90025 MIWA TAKAHASHI Co-President 2024-09-16 true true Katsuko Yamabe P01234147 5622825971 2022 2024-08-08 14:25:15Z X MIWA TAKAHASHI 2110 CORINTH AVENUE LOS ANGELES CA 90025 528460 false X SAWTELLEJIS.ORG X 1987 CA JAPANESE INSTITUTE OF SAWTELLE IS FORMED TO TEACH THE JAPANESE LANGUAGE AND TO TRANSMIT THE JAPANESE CULTURE. 5 5 15 10 0 158435 307927 232149 216846 120 3687 0 390704 528460 0 0 120696 145559 0 0 91376 97436 212072 242995 178632 285465 1414747 1698992 0 1414747 1698992 JAPANESE INSTITUTE OF SAWTELLE IS FORMED TO TEACH THE JAPANESE LANGUAGE AND TO TRANSMIT THE JAPANESE CULTURE. false false 207985 220533 JAPANESE INSTITUTE OF SAWTELLE TEACHES JAPANESE LANGUAGE AND TRANSMITS JAPANESE CULTURE TO ITS MEMBERS, CHILDREN OF ITS MEMBERS, AND OTHERS. THE INSTITUTE RECEIVES DONATIONS FOR PROVIDING THE FACILITY TO ORGANIZATIONS. 207985 true true false false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 15 true false false false false false false false 0 false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false CA X MIWA TAKAHASHI 3104792477 2110 CORINTH AVENUE LOS ANGELES CA 90025 MIWA TAKAHASHI Co-President 20.00 0.00 X X 54500 0 0 JUDY OKITA Co-President 20.00 0.00 X X 0 0 0 RANDY SAKAMOTO Secretary 20.00 0.00 X X 0 0 0 DON SWIERS Vice President 20.00 0.00 X X 0 0 0 IKUKO VISCO Treasurer 20.00 0.00 X X 0 0 0 54500 0 false false false 0 307927 307927 TUITIONS 611600 216846 216846 216846 3687 3687 0 0 0 0 0 0 0 0 528460 216846 3687 0 0 0 0 54500 40875 13625 0 77030 77030 0 0 14029 12957 1072 0 0 13062 13062 0 0 0 16280 16280 0 24786 17842 6944 431 431 0 4253 4253 0 0 0 0 0 567 567 15739 15477 262 CLASSROOM SUPPLIES 10561 10561 G/L DISPOSITION OF ASSETS 6804 6804 REPAIR & MAINTENANCE 2453 2453 SPECIAL EVENT 1812 1812 688 643 45 242995 207985 35010 0 153656 167908 989842 1092535 0 0 0 0 0 0 0 72268 52201 27437 20067 9974 8754 0 0 0 233838 409728 1414747 1698992 0 0 X 181303 188211 1233444 1510781 1414747 1698992 1414747 1698992 285465 -1220 X false false false X 45030 1049833 21820 158435 307927 1583045 0 0 45030 1049833 21820 158435 307927 1583045 0 1583045 224 6919 545 120 3688 11496 0 0 1594541 0.99280 0.99410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20000 20000 44218 44218 8050 7983 67 20067 BUILDING PROJECT-IN PROGRESS 409728 409728 Form 990, Part VI, Section B, Line 11b The board of directors does a detailed review of Form 990. Form 990, Part VI, Section B, Line 12c Any potential conflicts of interest are investigated and discussed at the monthly Board of Directors meeting. Form 990, Part VI, Section B, Line 15b In general, officers are volunteers and do not receive compensation for services performed as an officer. Any compensation received by an officer is for other services rendered outside the scope of their volunteer position. In the current year, such services include teaching and the administration duties at the Japanese school. The compensation paid to an officer is reviewed at the annual board meeting and is based on similarly qualified persons with consideration to background, education, experience, and organizational knowledge. Any officer that receives compensation is precluded from voting on matters pertaining to compensation. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION PROVIDES DOCUMENTS UPON REQUEST.FORM 990 WAS AMENDED DUE TO BUILDING PROJECT-IN-PROGRESS OF $175,891 WAS INCORRECTLY EXPENSED OUT ON THE ORIGINAL TAX RETURN. THEREFORE, WE CORRECTED TO CAPITALIZE THESE EXPENSES.THE PARTS AND SCHEDULES ON FORM 990 THAT WERE AMENDED ARE AS FOLLOWS: FORM 990 - PART I - SUMMARY - LINE 17 - OTHER EXPENSES WERE REDUCED FROM $273,327 TO $97,436 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 WAS CAPITALIZED. LINE 18 - TOTAL EXPENSES WERE REDUCED FROM $418,886 TO $242,995 DUE TO OTHER EXPENSES WERE DECREASED BY $175,891. LINE 19 - REVENUE LESS EXPENSES WERE INCREASED BY $175,891 FROM $109,574 TO $285,465 DUE TO TOTAL EXPENSES WERE DECREASED BY $175,891. NET ASSETS - LINE 20 - TOTAL NET ASSETS OF $1,698,992 WERE INCREASED BY $175,891 FROM $1,373,241 DUE TO DECREASE IN EXPENSES. LINE 22 - NET ASSETS TOTAL NET ASSETS OF $1,698,992 WERE INCREASED BY $175,891 FROM $1,373,241 DUE TO DECREASE IN EXPENSES. PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS - LINE 4a EXPENSES OF $383,876 WAS REDUCED TO $207,985 DUE TO OTHER EXPENSES WERE DECREASED BY $175,891. PART IX - STATEMENT OF FUNCTIONAL EXPENSES - LINE 24 BUILDING PROJECT WAS REDUCED FROM $175,891 TO $0 DUE TO OTHER EXPENSES WERE DECREASED BY $175,891. LINE 25 - TOTAL FUNCTIONAL EXPENSES WERE BOTH REDUCED FROM COLUMN (A)$418,886 TO $242,995 AND COLUMN (B)$383,876 TO $207,985 DUE TO THE BUILDING PROJECT-IN- PROGRESS OF $175,891 WAS CAPITALIZED. PART X - BALANCE SHEET - OTHER ASSETS - LINE 15 - WAS INCREASED FROM $233,838 TO $409,728 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 16 - TOTAL ASSETS - TOTAL ASSETS WERE INCREASED FROM $1,373,241 TO $1,698,992 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 27 - NET ASSETS WITHOUT DONOR RESTRICTIONS WAS DECREASED FROM $192,893 TO $188,211 DUE TO DECREASE IN EXPENSES.LINE 28 - NET ASSETS WITH DONOR RESTRICTIONS WAS INCREASED FROM $1,180,348 TO $1,510,781 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 32 TOTAL NET ASSETS - WERE INCREASED FROM $1,373,241 TO $1,698,992 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 33 TOTAL LIABLITIES AND NET ASSETS - WERE INCREASED FROM $1,3723,241 TO $1,698,992 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. PART XI - RECONCILIATION OF ASSETS - LINE 2 TOTAL EXPENSES - WAS DECREASED FROM $418,886 TO $242,995 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 3 REVENUE LESS EXPENSES - WAS INCREASED FROM $109,574 TO $285,465 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. LINE 10 NET ASSETR BALANCES AT THE END OF YEAR - WAS INCREASED FROM $1,372,241 TO $1,698,992 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED. SCHEDULE D PART XI OTHER ASSETS LINE (1) WAS INCREASED FROM $233,837 TO $409,728 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $175,891 EXPENSE WAS CAPITALIZED.