2024-05-15T08:43:53-07:00 2023-12-31 942191284 MOORE GRIDER & COMPANY LLP 325 E SIERRA AVE FRESNO CA 93710 990 2023-01-01 942817267 SHINZEN FRIENDSHIP GARDEN INC SHIN 5594784848 323 W CROMWELL 101 FRESNO CA 93711 Brian Tsukimura Board President 2024-05-15 true Brian Tsukimura 999009999 true Kelli D Steele CPA P00468420 5594400700 0 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Brian Tsukimura 323 W CROMWELL 101 FRESNO CA 93711 280276 false X WWW.SHINZENJAPANESEGARDEN.ORG X 1981 CA ASSIST THE CITY OF FRESNO IN IMPROVING AND DEVELOPING THE FRIENDSHIP GARDENS IN WOODWARD PARK FOR THE ENJOYMENT OF THE GENERAL PUBLIC. 12 12 3 200 0 39806 173659 83870 87605 3279 7079 11988 4970 138943 273313 0 0 145769 146426 0 20460 73997 92795 219766 239221 -80823 34092 445380 494673 7835 80071 437545 414602 ASSIST THE CITY OF FRESNO IN IMPROVING AND DEVELOPING THE FRIENDSHIP GARDENS IN WOODWARD PARK FOR THE ENJOYMENT OF THE GENERAL PUBLIC. false false 158886 87605 -Maintenance of a 5.5 acre North American Japanese garden.-Annual Toro Nagashi spiritual ceremony, annual memorial ceremony for the bombing of Hiroshima, Japanese cultural education programs for youth, community volunteer opportunities for youth and adults. -Conducted education programs on the proper maintenance and care for garden plants, trees, shurbs, flowers and Koi fish. -Provided 27 docent led tours to schools and community groups for 750 people. 158886 true true false false false false false false false false true false 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 true 0 0 false 3 true false false false false false false false 0 false false false false false false false X 12 12 false false false false true false false true true false false true true true true true true true false false CA X X THE TERROIR GROUP 8054583333 1608 QUEEN ST WILMINGTON NC 28401 CASEY LAMONSKI Executive Dir. 40.00 0.00 X 80000 0 0 Denise Fowler Director 2.00 0.00 X 0 0 0 Linda Jacobsen Director 2.00 0.00 X 0 0 0 Vivien Luo Director 2.00 0.00 X 0 0 0 Gary Mukai Director 2.00 0.00 X 0 0 0 Akiko Peterson Director 2.00 0.00 X 0 0 0 Kimiko Schock Director 2.00 0.00 X 0 0 0 George Takata Director 2.00 0.00 X 0 0 0 Christopher Tange Director 2.00 0.00 X 0 0 0 Brian Tsukimura Board President 2.00 0.00 X X 0 0 0 John Wright Director 2.00 0.00 X 0 0 0 Cheri Yau Treasurer/Secr 2.00 0.00 X X 0 0 0 Ron Yamabe Immed Past Pres 2.00 0.00 X X 0 0 0 80000 0 false false false 0 11636 473 161550 173659 PHOTO INCOME 712130 62855 62855 PRIVATE EVENT INCOME 712130 21025 21025 TOURS & PRIVATE EVENTS 712130 3725 3725 87605 7079 7079 0 0 0 0 11469 473 6542 4927 4927 0 464 421 43 43 0 273313 87605 12049 0 0 0 0 80000 40000 32000 8000 0 55708 55708 0 0 10718 7602 2493 623 0 0 0 0 0 0 14556 4089 10467 2265 2265 11339 7083 3467 789 0 0 0 0 0 0 0 0 7829 6937 6937 rent expense 13320 3996 7992 1332 DEPRECIATION EXP-ALLOCATION 7829 7829 Fundraising Materials 6173 6173 Telephone 4881 3314 1567 17666 20063 1889 3543 239221 158886 59875 20460 334075 389617 0 0 3140 3052 0 0 0 1655 1653 0 149473 54963 100400 94510 0 0 0 0 6110 5841 445380 494673 2857 5482 69495 4978 5094 7835 80071 X 348845 414602 88700 437545 414602 445380 494673 X 34092 -7220 -49815 X false false false X 20760 94578 209911 39806 173659 538714 42274 31371 63507 95858 99538 332548 0 0 0 63034 125949 273418 135664 273197 871262 0 0 871262 2802 2920 21945 3279 7079 38025 0 2802 2920 21945 3279 7079 38025 0 0 65836 128869 295363 138943 280276 909287 0.95820 0.95030 0.04180 0.04970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 149473 54963 94510 94510 California Board Payable 14 Chase CC 159 Payroll Liabilities 3608 Private Event Deposit 750 Tea House Restoration Fund 563 5094 Form 990, Part VI, Section A, Line 6 GARDEN MEMBERSHIP IS FOR THE TERM OF ONE YEAR AND IS EITHER A FAMILY, INDIVIDUAL OR STUDENT LEVEL MEMBERSHIP. EACH MEMBERSHIP GETS FREE ENTRY INTO THE GARDEN DURING THE MEMBERSHIP TERM. MEMBERSHIP ALSO ALLOWS MEMBERS DISCOUNTED EVENT TICKETS, MEMBER ONLY EVENTS AND THE ABILITY TO SERVE ON A COMMITTEE AND ONE VOTE FOR NEW BOARD MEMBERS. Form 990, Part VI, Section B, Line 11b Accounting consultant serves as liason between Shinzen Friendship Garden and CPA who is preparing taxes. Accounting consultant (Allie Jones) reviews tax return with CPA then with Executive Director (Casey Lamonski). Executive Director then presents to Finance Committee Chair (Cheri Yau) who will then approve. Finance Committee Chair or Executive Director will present at Board meeting for approval on submission. Form 990, Part VI, Section B, Line 12c Yes. Shinzen Friendship Garden has a conflict of interest policy that each board member must sign at the beginning of the year and disclose the conflicts of interest. There were no conflicts of interest in 2023. Form 990, Part VI, Section B, Line 15a THE BOARD HAS ESTABLISHED A SALARY RANGE FOR THE EXECUTIVE DIRECTOR. THE BOARD TAKESINTO ACCOUNT SURVEYS OF COMPARABLE SALARIES FOR SIMILAR POSITIONS IN THE LOCAL AREA.THE ANNUAL PERCENTAGE RAISE (IF APPLICABLE) IS PERFORMANCE BASED AND IS REVIEWED EACH YEAR AT THE TIME OF THE ANNUAL EVALUATION. Form 990, Part VI, Section C, Line 18 SHINZEN FRIENDSHIP GARDEN MAKES ITS FORM 990 AVAIABLE FOR THE PUBLIC ON ITS WEBSITE AT WWW.SHINZENJAPANESEGARDEN.ORG ON THE ABOUT US PAGE. Form 990, Part VI, Section C, Line 19 SHINZEN FRIENDSHIP GARDEN MAKES ITS CONFLICT OF INTEREST, WHISTLEBLOWER, AND RECORD RETENTION POLICIES AVAILABLE AT THE SHINZEN FRIENDSHIP OFFICE AND UPDATES IT POLICIES ANNUALLY. Form 990, Part XI, Line 9 ADJUST NET ASSETS TO ACTUAL = -$49815 PART XI, LINE 9 OTHER CHANGES IN NET ASSETS NET ASSETS HAVE BEEN ADJUSTED TO CORRECT ERRORS ON PRIOR YEARS' TAX RETURNS FOR THE REPORTING OF "NET ASSETS WITH DONOR RESTRICTIONS AND DEFERRED REVENUE".THE BALANCE SHEET ACCOUNTS HAVE BEEN ADJUSTED TO REPORT THE CORRECT BALANCES AS OF 12/31/2023.ALL INCOME WAS PROPERLY REPORTED ON PRIOR YEARS' TAX RETURNS. PART XII, LINE 1 ACCOUNTING METHOD PRIOR YEARS' TAX RETURNS INCORRECTLY MARKED LINE 1 AS "CASH" METHOD OF ACCOUNTING.THE 2023 TAX RETURN HAS MARKED LINE 1 AS "ACCRUAL" TO PROPERLY REFLECT THE PRESENTATION OF ITEMS ON THE BALANCE SHEET (PAGE 11). ALL INCOME WAS PROPERLY REPORTED ON PRIOR YEARS' TAX RETURNS.