2024-09-06T15:18:44-07:00 2021-12-31 954302822 Yamada & Nakata CPAs 17918 Pioneer Blvd Suite 209 Artesia CA 90701 990 2021-01-01 951647829 JAPANESE INSTITUTE OF SAWTELLE JAPA 3104792477 2110 CORINTH AVENUE LOS ANGELES CA 90025 MIWA TAKAHASHI Co-President 2024-09-06 true Katsuko Yamabe P01234147 5622825971 2021 2024-08-08 14:25:15Z X MIWA TAKAHASHI 2110 CORINTH AVENUE LOS ANGELES CA 90025 390704 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 21820 158435 176571 232149 545 120 0 198936 390704 0 0 132959 120696 0 0 58893 91376 191852 212072 7084 178632 1236141 1414747 0 1236141 1414747 JAPANESE INSTITUTE OF SAWTELLE IS FORMED TO TEACH THE JAPANESE LANGUAGE AND TO TRANSMIT THE JAPANESE CULTURE. false false 169262 232270 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. 169262 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 49500 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 49500 0 false false false 0 158435 158435 CA RELIEF GRANT 611600 25000 25000 PPP LOAN 611600 25265 25265 TUITIONS 611600 181884 181884 232149 120 120 0 0 0 0 0 0 0 0 390704 232149 120 0 0 0 0 49500 24750 24750 0 67660 67660 0 0 3536 3016 520 0 0 12689 12689 0 0 0 7620 7620 0 18117 13643 4474 865 865 0 3102 3102 0 0 0 0 0 896 896 10591 10414 177 CLASSROOM SUPPLIES 14011 14011 REPAIR & MAINTENANCE 8565 8565 G/L DISPOSITION OF ASSETS 8375 8375 BUILDING PROJECT 5364 5364 1181 981 200 212072 169262 42810 0 74724 153656 1040731 989842 0 0 0 0 0 0 0 83200 55763 36708 27437 9974 0 0 0 83978 233838 1236141 1414747 0 0 X 125257 181303 1110884 1233444 1236141 1414747 1236141 1414747 178632 -26 X false false false X 49790 45030 1049833 21820 158435 1324908 0 0 49790 45030 1049833 21820 158435 1324908 0 1324908 110 224 6919 545 120 7918 0 0 1332826 0.99410 0.99360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20000 20000 44218 44218 17132 10701 6431 1850 844 1006 27437 BUILDING PROJECT-IN PROGRESS 233837 Rounding 1 233838 Form 990, Part VI, Line 11b: Form 990 Review Process The board of directors does a detailed review of Form 990. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Any potential conflicts of interest are investigated and discussed at the monthly Board of Directors meeting. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION PROVIDES DOCUMENTS UPON REQUEST.FORM 990 WAS AMENDED DUE TO BUILDING PROJECT-IN-PROGRESS OF $149,860 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 $241,236 TO $91,376 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 WAS CAPITALIZED. LINE 18 - TOTAL EXPENSES WERE REDUCED FROM $361,931 TO $212,072 DUE TO OTHER EXPENSES WERE DECREASED BY $149,860. LINE 19 - REVENUE LESS EXPENSES WERE INCREASED BY $149,860 FROM $28,772 TO $178,632 DUE TO TOTAL EXPENSES WERE DECREASED BY $149,860. NET ASSETS - LINE 20 - TOTAL NET ASSETS OF $1,414,747 WERE INCREASED BY $149,860 FROM $1,264,887 DUE TO DECREASE IN EXPENSES. LINE 22 - NET ASSETS TOTAL NET ASSETS OF $1,414,747 WERE INCREASED BY $149,860 FROM $1,264,887 DUE TO DECREASE IN EXPENSES. PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS - LINE 4a EXPENSES OF $319,122 WAS REDUCED TO $169,262 DUE TO OTHER EXPENSES WERE DECREASED BY $149,860. PART IX - STATEMENT OF FUNCTIONAL EXPENSES - LINE 24 BUILDING PROJECT WAS REDUCED FROM $155,224 TO $5,364 DUE TO OTHER EXPENSES WERE DECREASED BY $149,860. LINE 25 - TOTAL FUNCTIONAL EXPENSES WERE BOTH REDUCED FROM COLUMN (A)$361,932 TO $212,072 AND COLUMN (B)$319,122 TO $169,262 DUE TO THE BUILDING PROJECT-IN- PROGRESS OF $149,860 WAS CAPITALIZED. PART X - BALANCE SHEET - OTHER ASSETS - LINES 15 - WAS INCREASED FROM $83,978 TO $233,838 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 16 - TOTAL ASSETS - TOTAL ASSETS WERE INCREASED FROM $1,264,887 TO $1,414,747 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 28 - NET ASSETS WITH DONOR RESTRICTIONS WAS INCREASED FROM $1,083,584 TO $1,233,444 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 32 TOTAL NET ASSETS - WERE INCREASED FROM $1,264,887 TO $1,414,747 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 33 TOTAL LIABLITIES AND NET ASSETS - WERE INCREASED FROM $1,264,887 TO $1,414,747 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. PART XI - RECONCILIATION OF ASSETS - LINE 2 TOTAL EXPENSES - WAS DECREASED FROM $361,932 TO $212,072 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 3 REVENUE LESS EXPENSES - WAS INCREASED FROM $28,772 TO $178,632 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. LINE 10 NET ASSETR BALANCES AT THE END OF YEAR - WAS INCREASED FROM $1,264,887 TO $1,414,747 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED. SCHEDULE D PART XI OTHER ASSETS LINE (1) WAS INCREASED FROM $83,977 TO $233,837 DUE TO THE BUILDING PROJECT-IN-PROGRESS OF $149,860 EXPENSE WAS CAPITALIZED.