2024-11-08T12:37:39-06:00 2023-12-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2023-01-01 930511171 JAPANESE GARDEN SOCIETY OF OREGON JAPA 5037963695 611 SW KINGSTON AVENUE PORTLAND OR 97205 DIANE FREEMAN CHIEF FINANCIAL OFFICER 5037963695 2024-11-08 1 YEE LEE MCGEE P01294356 5032222515 2023 2024-10-15 13:58:12Z PORTLAND JAPANESE GARDEN DIANE FREEMAN 611 SW KINGSTON AVENUE PORTLAND OR 97205 14642726 0 X WWW.JAPANESEGARDEN.ORG X 1962 OR TO BRING THE IDEALS OF THE PORTLAND JAPANESE GARDEN TO THE WORLD. 26 26 184 180 0 0 6907507 4340356 5953441 6595160 15028 -153181 1626054 1923813 14502030 12706148 0 0 0 0 7459134 8770190 0 0 1129686 4682068 5774204 12141202 14544394 2360828 -1838246 47906365 47658263 3325920 4119870 44580445 43538393 INSPIRING HARMONY AND PEACE. 0 0 8722558 8436102 ADMISSIONS/VISITATION/DISPLAY OF VARIOUS STYLES OF JAPANESE GARDENS: IN 2023, WE REALIZED ATTENDANCE FROM NEARLY 402,000 VISITORS, MEMBERS, AND GUESTS, PROVIDING TO THEM A SENSE OF HARMONY AND PEACE, WITHIN THE CULTURAL AND EDUCATIONAL EXPERIENCE OF JAPANESE GARDENS AND RELATED PROGRAMMING. 1985978 158731 CULTURE, ART, AND EDUCATION: WE CONDUCTED TRAININGS IN JAPANESE-STYLE GARDENING TECHNIQUES, PRODUCED AND DISPLAYED WORLD-CLASS EXHIBITIONS, AND CONDUCTED LECTURES, WORKSHOPS, SYMPOSIA, AND PERFORMANCES TO ENHANCE CROSS-CULTURAL UNDERSTANDING AND APPRECIATION. 557489 MEMBERSHIP: WE SERVED NEARLY 24,000 MEMBERS, AND PROVIDED THEM WITH ADMISSION TO THE GARDEN, MANY CULTURAL EVENTS, INFORMATIVE NEWSLETTERS, AND VARIOUS EDUCATIONAL OPPORTUNITIES. 11266025 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 0 0 1 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 61 0 184 1 0 1 JA 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 OR X DIANE FREEMAN 5037963695 611 SW KINGSTON AVENUE PORTLAND OR 97205 DRAKE SNODGRASS BOARD PRESIDENT 4.00 X X 0 0 0 PAUL SCHOMMER BOARD PRESIDENT-ELECT 4.00 X X 0 0 0 DR CALVIN TANABE BOARD VICE PRESIDENT 2.00 X X 0 0 0 DOUG DE WEESE BOARD VICE PRESIDENT 2.00 X X 0 0 0 JEFF WOLFSTONE BOARD TREASURER 2.00 X X 0 0 0 TRISH ADAMS BOARD SECRETARY 2.00 X X 0 0 0 ROBERT ZAGUNIS IMMEDIATE PAST PRESIDENT 4.00 X 0 0 0 JIM COONAN BOARD TRUSTEE 1.00 X 0 0 0 BARTON EBERWEIN BOARD TRUSTEE 1.00 X 0 0 0 KATHERINE FRANDSEN BOARD TRUSTEE 1.00 0.25 X 0 0 0 SALLY GIBSON BOARD TRUSTEE 1.00 X 0 0 0 JEANNE GIORDANO FRASCA BOARD TRUSTEE 1.00 X 0 0 0 RONNA HOFFMAN BOARD TRUSTEE 1.00 X 0 0 0 JANELLE JIMERSON BOARD TRUSTEE 1.00 X 0 0 0 YOSHIO KUROSAKI BOARD TRUSTEE 1.00 X 0 0 0 NAOKI KUZE BOARD TRUSTEE 1.00 X 0 0 0 POLLY LAUSER BOARD TRUSTEE 1.00 X 0 0 0 MARTIN LOTTI BOARD TRUSTEE 1.00 X 0 0 0 PAUL LOVING BOARD TRUSTEE 1.00 X 0 0 0 TRAVERS HILL POLAK BOARD TRUSTEE 1.00 X 0 0 0 SUE REYNOLDS BOARD TRUSTEE 1.00 X 0 0 0 CATHY RUDD BOARD TRUSTEE 1.00 X 0 0 0 DAN SCHWOERER BOARD TRUSTEE 1.00 X 0 0 0 MARK STELL BOARD TRUSTEE 1.00 X 0 0 0 JOHN TARPEY BOARD TRUSTEE 1.00 X 0 0 0 DORIE VOLLUM BOARD TRUSTEE 1.00 X 0 0 0 ALICE WIEWEL BOARD TRUSTEE 1.00 X 0 0 0 STEPHEN D BLOOM CHIEF EXECUTIVE OFFICER 50.00 1.00 X 439701 0 25656 DIANE FREEMAN CHIEF FINANCIAL OFFICER 45.00 1.00 X 133552 0 13317 CHERYL CHING CHIEF OPS. OFFICER (THRU 1/2/23) 45.00 X 201689 0 10234 CYNTHIA JOHNSON HARUYAMA DEPUTY DIRECTOR 45.00 X 174115 0 14831 LISA CHRISTY CHIEF EXTERNAL AFFAIRS OFFICER 45.00 X 142128 0 13205 AKIHITO NAKANISHI ARLENE SCHNITZER CURATOR OF CULTURE 45.00 X 139890 0 13886 SADAFUMI UCHIYAMA CHIEF CURATOR 45.00 X 132878 0 12998 JASON SIPE DIRECTOR OF OPERATIONS 45.00 X 102583 0 11752 1466536 0 115879 8 0 1 0 PAULA ESGUERRA HIGASHIYAMA FLATS 21 HIGASHIYAMA MEGUROKU TOKYO JA SPECIAL ADVISOR/CONSULTANT 130000 1 1225157 584740 158738 2371721 551389 4340356 GATE RECEIPTS 900099 6436429 6436429 ARTS & ED. WORKSHOPS 900099 158731 158731 6595160 1676 1676 154857 -154857 -154857 -154857 134199 584740 218906 -84707 -84707 3562488 1562815 1999673 1999673 MISCELLANEOUS 900099 8847 8847 8847 12706148 8594833 0 -229041 1013095 147328 731977 133790 6206665 5061253 693551 451861 119649 113649 6000 731206 602735 83318 45153 699575 556983 97837 44755 95752 95752 45600 45600 8333 6829 1412 92 720791 702838 8232 9721 241072 178708 30516 31848 732440 597996 42030 92414 553143 388769 138227 26147 489477 447099 3967 38411 18298 18298 847480 829385 16875 1220 338339 288351 37382 12606 CULTURE, ARTS, AND ED. 352782 352782 MISCELLANEOUS EXPENSE 290259 186121 99467 4671 INTERNATIONAL PROGRAMS 286426 286426 DONOR CULTIVATION 225363 225363 528649 500475 22540 5634 14544394 11266025 2148683 1129686 516499 133960 913044 147160 5339272 4909609 29073 13056 214972 232167 301172 350764 42905070 6953244 35392402 35951826 5199931 5919721 47906365 47658263 877848 994052 168504 194121 2000000 2735000 279568 196697 3325920 4119870 X 35934655 34180721 8645790 9357672 44580445 43538393 47906365 47658263 X -1838246 796194 X 0 1 X 1 0 X 2293876 6806060 9558948 6907507 4340356 29906747 2293876 6806060 9558948 6907507 4340356 29906747 2696011 27210736 856 366 2564 15028 1676 20490 385486 58231 4806 21219 8847 478589 30405826 35472964 0.89490 0.88720 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 385,486. 2020 AMOUNT: $ 58,231. 2021 AMOUNT: $ 4,806. 2022 AMOUNT: $ 21,219. 2023 AMOUNT: $ 8,847. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 8333 0 0 8333 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED WITH CFM ADVOCATES TO HELP OBTAIN STATE AND FEDERAL FUNDING TO SUPPORT THE CREATION OF THE JAPAN INSTITUTE. THE COSTS FOR THIS WERE BY CONTRACT, AND IN 2023 THE SOCIETY INCURRED A TOTAL OF $8,333. 138295 2533339 X X 0 4582671 387563 616376 158738 32554 5395318 5423943 136813 -798491 141550 38044 4582671 4910247 190154 471815 148273 5423943 4439787 323335 284653 137528 4910247 3888680 124084 551210 124187 4439787 0.17692 0.82308 0 1 1 1000000 1000000 35689598 5947683 29741915 4692 4692 0 1517349 1000869 516480 4693431 4693431 35951826 BENEFICIAL INTEREST IN JAPANESE GARDEN FOUNDATION OF OREGON 5685592 RECEIVABLE FROM JAPANESE GARDEN FOUNDATION OF OREGON 39907 RIGHT-OF-USE ASSETS - OPERATING LEASES 194222 5919721 LEASE OBLIGATIONS - OPERATING LEASES 196697 196697 PART III, LINE 4: THE GARDEN'S COLLECTION CONSISTS OF LANTERNS, STONES, NETSUKE CARVINGS, CHESTS, SCULPTURES, PRINTS, RARE BOOKS, DOLLS, AND STATUES. SOME OF THESE ASSETS ARE ON CONSTANT DISPLAY AS PART OF THE GARDEN OPEN TO THE PUBLIC. OTHER COLLECTIONS GO ON DISPLAY OCCASIONALLY AS IS FITTING WITH A PARTICULAR JAPANESE FESTIVAL OR CELEBRATION. ALL ARE REPRESENTATIVE OF SOME PART OF JAPANESE CULTURE AND CAN BE USED FOR EDUCATION OF SUCH. PART V, LINE 4: INVESTMENT RETURN EARNED ON ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE GENERAL OPERATIONS OF THE JAPANESE GARDEN SOCIETY OF OREGON, THE CULTURE, ART AND EDUCATION PROGRAM, AND GARDEN MAINTENANCE. SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 240959 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CONSULTING/NETWORKING 4520 SUB-SAHARAN AFRICA 0 0 FUNDRAISING FUNDRAISING 1735 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES OFFICE EXPENSES 1674 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 370713 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CONSULTING/NETWORKING 338147 EAST ASIA AND THE PACIFIC 1 0 FUNDRAISING FUNDRAISING 103576 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES PRODUCT DEVELOPMENT/INVENTORY 69646 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES PR/GIFTS 24262 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES OFFICE EXPENSES 32110 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MARKETING 4558 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES LEGAL & ACCOUNTING SERVICES 4548 EUROPE 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 102269 EUROPE 0 0 PROGRAM SERVICES PRODUCT DEVELOPMENT/INVENTORY 41747 EUROPE 0 0 PROGRAM SERVICES PR/GIFTS 30000 EUROPE 0 0 PROGRAM SERVICES CONSULTING/NETWORKING 12126 EUROPE 0 0 FUNDRAISING FUNDRAISING 7765 EUROPE 0 0 PROGRAM SERVICES POSTAGE/SHIPPING 809 NORTH AMERICA 0 0 PROGRAM SERVICES PRODUCT DEVELOPMENT/INVENTORY 24431 NORTH AMERICA 0 0 FUNDRAISING FUNDRAISING 7090 NORTH AMERICA 0 0 PROGRAM SERVICES MARKETING 2350 NORTH AMERICA 0 0 PROGRAM SERVICES OFFICE EXPENSES 1754 1 0 0 0 1 0 1130970 295819 1426789 0 0 0 0 0 0 60TH GALA ANNIVERSARY 718939 584740 134199 45190 139349 5500 28867 718939 584740 134199 45190 139349 5500 28867 218906 -84707 X 1 1 X X X 1 0 0 0 0 0 0 1 0 STEPHEN D BLOOM CHIEF EXECUTIVE OFFICER 392180 0 39997 0 7524 0 13200 0 12456 0 465357 0 0 0 CHERYL CHING CHIEF OPS. OFFICER (THRU 1/2/23) 10566 0 0 0 191123 0 7645 0 2589 0 211923 0 0 0 CYNTHIA JOHNSON HARUYAMA DEPUTY DIRECTOR 168811 0 5304 0 0 0 7063 0 7768 0 188946 0 0 0 LISA CHRISTY CHIEF EXTERNAL AFFAIRS OFFICER 137669 0 4459 0 0 0 5437 0 7768 0 155333 0 0 0 AKIHITO NAKANISHI ARLENE SCHNITZER CURATOR OF CULTURE 135296 0 4594 0 0 0 6118 0 7768 0 153776 0 0 0 PART I, LINE 1A THE SOCIETY PAID THE MONTHLY DUES FOR A FAMILY MEMBERSHIP TO THE MULTNOMAH ATHLETIC CLUB WHICH IS PRIMARILY USED BY THE CHIEF EXECUTIVE OFFICER FOR BUSINESS PURPOSES. HOWEVER, THE TOTAL OF THESE DUES IS TREATED AS A FRINGE BENEFIT THAT IS TAXABLE TO THE CHIEF EXECUTIVE OFFICER. PART I, LINE 4A CHERYL CHING RECEIVED A SEVERANCE OF $191,123. PART I, LINE 7 THE SOCIETY AWARDED MERIT-BASED BONUSES TO MEMBERS OF MANAGEMENT DURING THE YEAR ENDED DECEMBER 31, 2023. X 22 176838 FAIR MARKET VALUE X 9 242983 FAIR MARKET VALUE X FOOD & BEVERAGE 123 73741 MARKET PRICE X OTHER SUPPLIES 63 47392 MARKET PRICE X PRINT ADVERTISING 101 10435 MARKET PRICE 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 ACCORDING TO THE SOCIETY'S BYLAWS, ALL PERSONS AND BUSINESS ENTITIES, INCLUDING BUT NOT LIMITED TO CORPORATIONS AND GENERAL PARTNERSHIPS, WITHOUT DISCRIMINATION FOR ANY REASON, SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE VARIOUS CLASSIFICATION OF MEMBERSHIP OF THE SOCIETY. EACH MEMBER HAS ONE VOTE ON MATTERS PROPERLY COMING BEFORE ANY MEETING OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTION OF DIRECTORS TO REPLACE THOSE DIRECTORS WHOSE TERMS ARE EXPIRING OR TO FILL VACANCIES SHALL BE HELD AT THE ANNUAL MEETING OF THE MEMBERS OF THE SOCIETY. DIRECTORS SHALL BE ELECTED BY SHOW OF HANDS BY THE MEMBERSHIP PRESENT IN PERSON AND MEMBERS PRESENT BY PROXY AT THE SOCIETY'S ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL MATTERS THAT COME BEFORE ANY MEETING OF THE MEMBERS OF THE SOCIETY SHALL BE DECIDED BY THE VOTE OF A MAJORITY OF THE MEMBERS IN PERSON AND BY PROXY. THE DECISION TO ELECT MEMBERS OF THE GOVERNING BODY IS ALSO SUBJECT TO THE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND BOARD OF TRUSTEES REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING EACH BOARD MEMBER TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE STATEMENT WHEN THEY FIRST JOIN THE BOARD AND THE STATEMENTS ARE RENEWED ANNUALLY THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE ANNUALLY BASED ON THE RESULTS OF THE PERFORMANCE REVIEW, COMPARABILITY DATA AND EVALUATION OF THE BUDGET. THE BOARD RESERVED THE RIGHT TO CONSIDER SPECIFIC BONUSES FOR THE CHIEF EXECUTIVE OFFICER IF THE CHIEF EXECUTIVE OFFICER ACCOMPLISHES AND COMPLETES EXTRAORDINARY TASKS THAT ARE OUTSIDE HIS ORDINARY SCOPE OF DUTIES. FORM 990, PART VI, SECTION C, LINE 19 THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN JAPANESE GARDEN FOUNDATION 796,194. PJG HOLDINGS LLC 611 SW KINGSTON AVENUE PORTLAND OR 97205 880909807 HOLD REAL PROPERTY OR 113 6249814 JAPANESE GARDEN SOCIETY OF OREGON JAPANESE GARDEN FOUNDATION OF OREGON 611 SW KINGSTON AVENUE PORTLAND OR 97205 931315647 RAISE AND MANAGE FUNDS ON BEHALF OF THE REPORTING ORGANIZATION OR 501(C)(3) 12 TYPE I JAPANESE GARDEN SOCIETY OF OREGON 1 PORTLAND JAPANESE GARDEN AND JAPAN INSTITUTE INCORPORATED ASSOCIATION INTERNATION HOUSE OF JAPAN WEST BU ROPPINGI MINATO-KU, TOKYO JA PROMOTE PEACE AND HARMONY IN JAPAN AND ABROAD JA 501(C)(3) JAPANESE GARDEN SOCIETY OF OREGON 1 0 0 1 0 1 0 0 0 0 0 1 1 1 1 1 1 1 0 0 JAPANESE GARDEN FOUNDATION OF OREGON C 158738 CASH