2024-09-20T14:22:09-05:00 2023-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-01-01 941224469 THE JAPAN SOCIETY OF NORTHERN CALIFORNIA JAPA 4159864383 149 NEW MONTGOMERY STREET 4TH FL SAN FRANCISCO CA 94105 STEVE POLLOCK PRESIDENT 4159864383 2024-09-20 1 1 JENNIFER S HAN P00633304 2022937000 2024-09-20 2023 2024-08-08 14:25:15Z STEVE POLLOCK 149 NEW MONTGOMERY STREET 4TH FL SAN FRANCISCO CA 94105 1428600 0 X WWW.USAJAPAN.ORG X 1905 CA TO PROMOTE UNDERSTANDING BETWEEN JAPAN AND THE UNITED STATES IN A CHANGING WORLD. 40 39 7 90 0 0 234910 412540 735008 958615 30438 41620 -77581 -81130 922775 1331645 0 0 0 0 567825 685031 10010 0 302018 360355 535035 938190 1220066 -15415 111579 1335187 1560231 239190 281732 1095997 1278499 X THE JAPAN SOCIETY OF NORTHERN CALIFORNIA WORKS TO ADVANCE U.S. JAPAN COLLABORATION AND UNDERSTANDING IN A GLOBAL CONTEXT. THE SOCIETY OFFERS AN ARRAY OF PROGRAMS AND NETWORKING OPPORTUNITIES FOR PEOPLE AND ORGANIZATIONS IN THE BAY AREA WITH A STRONG INTEREST IN JAPAN. IT IS THE PLACE TO GO FOR U.S. JAPAN INSIGHTS, OPPORTUNITIES, COLLABORATION, AND NETWORKING. 0 0 253407 345966 JAPANESE LANGUAGE CLASSESTHE JAPAN SOCIETY OF NORTHERN CALIFORNIA OFFERS JAPANESE LANGUAGE CLASSES AT VARIOUS LEVELS AND LOCATIONS ACROSS THE BAY AREA. OUR LANGUAGE INSTRUCTORS ARE SEASONED TEACHERS OF JAPANESE, HAVING TAUGHT BOTH IN THE U.S. AND JAPAN, AND OUR LESSON TYPES ARE AS FOLLOWS: GROUP CLASSES (RANGING FROM BEGINNER TO ADVANCED COURSES), CORPORATE CLASSES (WITH LESSONS TAILORED FOR EACH ORGANIZATION), PRIVATE TUTORING, AND WORKSHOPS. 114610 131628 INNOVATION CONFERENCEIN COOPERATION WITH THE STANFORD UNIVERSITY US-ASIA TECHNOLOGY MANAGEMENT CENTER, JSNC ORGANIZES TIMELY AND INTERESTING PROGRAMS THAT FOCUS ON JAPAN -U.S. INNOVATION AND ENTREPRENEURSHIP. THE SIGNATURE ACTIVITY IS AN INTENSIVE YEAR-LONG PROCESS TO IDENTIFY COMPANIES WITH A JAPAN - U.S. CONNECTION THAT HAVE ACHIEVED HIGHLY NOTEWORTHY INNOVATIONS IN BUSINESS OR TECHNOLOGY. THE AWARDS ARE PRESENTED EACH YEAR AT THE PUBLIC "JAPAN - U.S. INNOVATION AWARDS SYMPOSIUM" HELD AT STANFORD UNIVERSITY AND PUBLICIZED WIDELY THROUGH THE MEDIA. FURTHER, THE INNOVATION INITIATIVE OFFERS INTERIM PROGRAMS THAT FOCUS ON JAPAN - U.S INNOVATION AND ENTREPRENEURSHIP. THESE PROGRAMS, NAMED "INNOVATION SALONS," ARE HELD BOTH IN SAN FRANCISCO AND IN SILICON VALLEY. 86589 136303 HEALTHCARE CONNECTIONUS-JAPAN HEALTHCARE CONNECTION WAS CREATED AS AN INTEGRATED COLLABORATION BETWEEN JAPAN SOCIETY OF NORTHERN CALIFORNIA AND US-JAPAN MEDTECH FRONTIERS TO PROMOTE MEDICAL DEVICE AND MEDICAL TECHNOLOGY INNOVATION THROUGH US-JAPANESE INTERACTION IN INDUSTRY, ACADEMIA AND GOVERNMENT.THE PROGRAM IS GOVERNED BY THE US-JAPAN HEALTHCARE COUNCIL AND WILL PROVIDE A MAJOR CONFERENCE AND A ROADSHOW INTRODUCING INNOVATIVE US GROWTH COMPANIES IN JAPAN AND A HEALTHCARE SYMPOSIUM INTRODUCING JAPANESE COMPANIES IN HEALTHCARE TO POTENTIAL US PARTNERS. IN ADDITION, WE WILL ALSO PROVIDE TIMELY INTERIM EVENTS ON IMPORTANT TOPICS AS WELL AS NETWORKING OPPORTUNITIES. 174031 344718 ALL OTHER PROGRAMS 174031 344718 628637 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 39 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X STEVE POLLOCK 4159864383 149 NEW MONTGOMERY STREET 4TH FL SAN FRANCISCO CA 94105 STEVE POLLOCK PRESIDENT 40.00 X X 160945 0 1610 LARRY GREENWOOD BOARD CHAIR 10.00 X X 0 0 0 TAKAHIDE AKIYAMA VICE CHAIR 10.00 X X 0 0 0 MARSHA VANDE BERG TREASURER (AS OF APRIL), DIRECTOR 1.00 X X 0 0 0 DAVID SALTZMAN SECRETARY 1.50 X X 0 0 0 JOHN THOMAS VICE PRESIDENT (THRU NOVEMBER) 1.00 X 0 0 0 KAZUHIKO ABE DIRECTOR 1.00 X 0 0 0 NOBUYUKI BABA DIRECTOR 1.00 X 0 0 0 SUZANNE BASALLA DIRECTOR 1.00 X 0 0 0 NOBUKO SAITO CLEARY DIRECTOR 1.00 X 0 0 0 RICHARD DASHER DIRECTOR 1.00 X 0 0 0 DREW EDWARDS DIRECTOR 1.00 X 0 0 0 CRISTINE FISHER DIRECTOR 1.00 X 0 0 0 GLEN FUKUSHIMA DIRECTOR 1.00 X 0 0 0 WILLIAM FULLER DIRECTOR 1.00 X 0 0 0 KAZUHIRO GOMI DIRECTOR 1.00 X 0 0 0 TRACY GOPAL DIRECTOR 1.00 X 0 0 0 REHITO HATOYAMA DIRECTOR 1.00 X 0 0 0 YOTETSU HAYASHI DIRECTOR 1.00 X 0 0 0 EMIKO HIGASHI DIRECTOR 1.00 X 0 0 0 FUMIYASU HIROSE DIRECTOR (THRU APRIL) 1.00 X 0 0 0 HOWARD HOOVER DIRECTOR (THRU APRIL) 1.00 X 0 0 0 KEIKO HORKAN DIRECTOR 1.00 X 0 0 0 GEN ISAYAMA DIRECTOR 1.00 X 0 0 0 MICHI KAIFU DIRECTOR 1.00 X 0 0 0 KATHLEEN KIMURA DIRECTOR 1.00 X 0 0 0 KENTON KING DIRECTOR 1.00 X 0 0 0 YALE KOFMAN TREASURER (THRU APRIL); DIRECTOR 1.00 X 0 0 0 ROCHELLE KOPP DIRECTOR 1.00 X 0 0 0 HIROAKI KUWAJIMA DIRECTOR 1.00 X 0 0 0 JON METZLER DIRECTOR 1.00 X 0 0 0 CHRISTOPHER MONTEILH DIRECTOR 1.00 X 0 0 0 JACK MOORMAN DIRECTOR 1.00 X 0 0 0 YUKI MURAYAMA DIRECTOR 1.00 X 0 0 0 MIKA NISHIMURA DIRECTOR 1.00 X 0 0 0 MICHAEL O'BRYAN DIRECTOR 1.00 X 0 0 0 TAIKI OZAWA DIRECTOR (THRU APRIL) 1.00 X 0 0 0 ROBERT PEARLSTEIN DIRECTOR 1.00 X 0 0 0 YOSHIAKI TOJO DIRECTOR 1.00 X 0 0 0 TSUYOSHI TSURUMI DIRECTOR 1.00 X 0 0 0 SATORU WATANABE DIRECTOR 1.00 X 0 0 0 NANCY YAMAGUCHI DIRECTOR 1.00 X 0 0 0 TAKANARI YAMASHITA DIRECTOR 1.00 X 0 0 0 EMI YOSHIKAWA DIRECTOR 1.00 X 0 0 0 MIHO GREENBERG CHIEF OPERATING OFFICER 40.00 X 103950 0 0 264895 0 1610 2 0 1 0 0 238635 75800 98105 44996 412540 PROGRAM SERVICE REV 900099 348717 348717 LANGUAGE TUITION REV 611600 345966 345966 MEMBERSHIP DUES 900099 224169 224169 CONTRACT REVENUE 900099 39763 39763 958615 41620 41620 15825 238635 96955 -81130 -81130 1331645 958615 0 -39510 266505 186554 34778 45173 370815 244314 30420 96081 17232 17232 30479 30479 44782 44782 40367 2345 9627 28395 511 511 35051 967 34084 18441 350 18091 30553 500 30053 20761 2526 18235 139595 135095 4500 408 408 7828 7828 EVENT PARTICIPATION 126561 126561 HEALTHCARE CONNECTION 43772 43772 COMMUNITY SUPPORT 9170 3500 150 5520 DUES 8117 554 7275 288 9118 8160 958 1220066 628637 289411 302018 305220 204677 154999 377379 98214 105931 4310 1647 41205 41137 476 68 767057 865618 4911 4911 1335187 1560231 91606 92725 147584 189007 239190 281732 X 1092077 1278133 3920 366 1095997 1278499 1335187 1560231 111579 70923 0 X X 0 1 X 1 0 X 60793 89767 202037 234910 412540 1000047 982590 822155 813336 753308 974440 4345829 1043383 911922 1015373 988218 1386980 5345876 74454 102575 144248 81726 66700 469703 152141 119261 88439 128128 68212 556181 226595 221836 232687 209854 134912 1025884 4319992 28359 11432 22959 30438 41620 134808 28359 11432 22959 30438 41620 134808 1071742 923354 1038332 1018656 1428600 5480684 0.78820 0.76670 0.02460 0.01990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 765225 100393 865618 738200 100000 -72975 765225 467811 199956 70433 738200 422536 45275 467811 1.00000 0 0 12446 12378 68 28759 28759 0 68 X 1501203 70923 1680 72603 1428600 -96955 -96955 1331645 1318701 1680 96955 98635 1220066 0 1220066 PART V, LINE 4: A QUASI-ENDOWMENT FUND WAS ESTABLISHED BY BOARD DESIGNATION TO PROVIDE FOR LONG-TERM GENERAL RESERVES. THE SOCIETY HAS ADOPTED INVESTMENT POLICIES FOR ITS ENDOWMENT ASSETS WITH A GOAL TO PROVIDE A PREDICTABLE STREAM OF INCOME WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE QUASI-ENDOWMENT ASSETS. THE BOARD OF DIRECTORS DECIDES ANNUALLY WHETHER TO DESIGNATE A PORTION OF THE NET ASSETS WITHOUT DONOR RESTRICTIONS AS AN ADDITION TO THE BOARD DESIGNATED QUASI-ENDOWMENT. PART X, LINE 2: THE SOCIETY FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE SOCIETY'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE SOCIETY PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SOCIETY FILES TAX RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -96,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 96,955. 37TH ANNUAL "AWARD OF HONOR" GALA 254460 238635 15825 36596 11000 34235 15124 254460 238635 15825 36596 11000 34235 15124 96955 -81130 X 0 0 0 0 0 0 0 1 0 STEVE POLLOCK PRESIDENT 131581 0 29364 0 0 0 1610 0 0 0 162555 0 0 0 PART I, LINE 7 UPON ACHIEVING AN OPERATING PROFIT OF $10,000, STEVE POLLOCK, PRESIDENT, RECEIVED A BONUS OF $29,364, AND MIHO GREENBERG, CHIEF OPERATING OFFICER, RECEIVED A BONUS OF $8,783 IN 2023. X 2 5788 X AIRLINE TICKETS 2 33574 FMV X SPORTS 1 2195 FMV X MERCHANDISE 1 1644 FMV X MEMBERSHIP 1 1109 FMV X ELECTRONICS 1 500 FMV X ART AND CULTURE 1 186 FMV 0 0 1 PART I, COLUMN (B): THE TOTAL IN COLUMN (B) REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B: THE ORGANIZATION USED A THIRD PARTY TO SELL NON-CASH CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE SOCIETY HAS MEMBERS CONSISTED OF THREE (3) CLASSES, NAMELY, INDIVIDUAL, FIRM, AND HONORARY. FORM 990, PART VI, SECTION A, LINE 7A ALL INDIVIDUAL MEMBERS OF THE SOCIETY SHALL BE ENTITLED TO ONE (1) VOTE. FIRM MEMBERS SHALL NOT BE ENTITLED TO VOTE AS SUCH, BUT ALL REPRESENTATIVE MEMBERS DESIGNATED ON AN ANNUAL BASIS BY EACH FIRM MEMBER IN GOOD STANDING, IN ACCORDANCE WITH RULES AND PROCEDURES ESTABLISHED BY THE BOARD, SHALL BE ENTITLED TO ONE (1) VOTE EACH AND SHALL BE NUMBERED FOR PURPOSES OF DETERMINING WHETHER A QUORUM IS PRESENT IN PERSON OR BY PROXY AT ANY MEETING OF MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SHARED WITH THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. BASED UPON THE AUDIT COMMITTEE'S RECOMMENDATION, THE APPROVED AUDIT AND 990 GO TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. AT THE SAME TIME, THEY ARE SENT TO THE FINANCE COMMITTEE AND THE FULL BOARD FOR ANY COMMENT PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. THE APPROVAL OF THE EXECUTIVE COMMITTEE FUNCTIONS AS THE FORMAL APPROVAL OF THE TWO DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE JAPAN SOCIETY OF NORTHERN CALIFORNIA (THE "JSNC") ENGAGES IN A PERIODIC REVIEW OF CONFLICT-OF-INTEREST TRANSACTIONS. THE PURPOSE OF SUCH REVIEW IS TO ENSURE: (A) THAT ALL CONFLICT-OF-INTEREST TRANSACTIONS ARE DISCLOSED; (B) THAT ALL PAYMENTS PAID TO OR RECEIVED FROM THE JSNC FOR THE PURCHASE OR SALE OF GOODS OR SERVICES ARE DETERMINED BASED ON ACCURATE INFORMATION FROM INDEPENDENT AND COMPETENT SOURCES; (C) THAT ALL TRANSACTIONS ARE FAIR AND REASONABLE TO THE JSNC; AND (D) THAT THE JSNC DOES NOT ENGAGE IN ACTIVITIES THAT RESULT IN PROHIBITED PRIVATE INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION, ANY OF WHICH COULD JEOPARDIZE THE JSNC'S TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S OFFICER. THE MOST RECENT COMPENSATION STUDY FOR THE PRESIDENT'S COMPENSATION TOOK PLACE IN AUGUST 2022. THERE IS ONE OFFICER OTHER THAN THE PRESIDENT, THE COO. AT THE END OF EACH CALENDAR YEAR, THE PRESIDENT REVIEWS PERFORMANCE OF EACH MEMBER OF THE TEAM AND MAKES A RECOMMENDATION FOR BONUSES AND RAISES, IF APPROPRIATE, TO THE HR COMMITTEE. THE HR COMMITTEE REVIEWS THE RECOMMENDATION AND, AFTER HAVING A CHANCE TO ASK ANY QUESTIONS, APPROVES, REJECTS, OR REVISES THE RECOMMENDATION. THE MOST RECENT ANNUAL RECOMMENDATION WAS SUBMITTED AND APPROVED IN FEBRUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 CAN BE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.