﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-14T19:33:10-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>473799247</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LONG ISLAND JAPANESE CULTURE ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LONG</BusinessNameControlTxt>
      <PhoneNum>5165514907</PhoneNum>
      <USAddress>
        <AddressLine1Txt>73 POWERHOUSE ROAD</AddressLine1Txt>
        <CityNm>ROSLYN HEIGHTS</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11577</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Toyomi Sobue</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>5165514907</PhoneNum>
      <SignatureDt>2025-08-14</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000003" softwareId="24021167" softwareVersionNum="v1.00">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.lijcc.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="R000002">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>199667</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>192267</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7400</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>199667</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>54000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>36444</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>51900</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1800</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>49751</OtherExpensesTotalAmt>
      <TotalExpensesAmt>193895</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5772</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-3555</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>2217</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>161452</BOYAmt>
        <EOYAmt>164035</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>40937</BOYAmt>
        <EOYAmt>53082</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>202389</BOYAmt>
        <EOYAmt>217117</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>205944</BOYAmt>
        <EOYAmt>214900</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-3555</BOYAmt>
        <EOYAmt>2217</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To promote and preserve Japanese culture and heritage by providing educational programs, cultural workshops, language classes, and public events that foster cross-cultural understanding and community engagement, with a focus on communities with limited access to resources and exposure to diverse cultures</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Cultural Education Classes:Teaching Japanese Language students (85), Ikebana (14), Cooking (3), Japanese Calligraphy (4), Tea Ceremony (9), Karate (2), Wadaiko (8), Japanese Harp (4), Piano (2), Craft (6), Pottery (4), Mommy &amp; Me (4), Weekend program (16), Exchange Program (6)</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>9050</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Outside Cultural Workshops: Stony Brook University Cultural Workshop Fall, Stony Brook University Cultural Workshop Spring, Elementary School Cultural Workshop, Japanese Language Workshop at Public Library</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1180</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Events: Sakura Matsuri, Japan Day Parade, Asian American Festival</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2315</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12545</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Toyomi Sobue</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>54000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kenta G Shibahara</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Miho Shirai</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Toyomi Sobue</PersonNm>
        <USAddress>
          <AddressLine1Txt>73 POWERHOUSE ROAD</AddressLine1Txt>
          <CityNm>ROSLYN HEIGHTS</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>115772027</ZIPCd>
        </USAddress>
        <PhoneNum>5165514907</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="R000002" softwareId="24021167" softwareVersionNum="v1.00">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>78614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99253</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>144964</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>189800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>199667</CurrentTaxYearAmt>
        <TotalAmt>712298</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>78614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99253</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>144964</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>189800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>199667</CurrentTaxYearAmt>
        <TotalAmt>712298</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>712298</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>78614</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99253</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>144964</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>189800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>199667</CurrentTaxYearAmt>
        <TotalAmt>712298</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="R000003" softwareId="24021167" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-EZ, Part I, Line 16 - Supplies $2,280.80 Bank Fee $233 Insurance Expense $8,123.64 Equipment $6,431 Maintenance $105.98 Tax $11,664.12 Transportation $2,313 Utility $5,400 Communication Cost $1,331.88 SBA Loan Payment $11,868</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-EZ, Part II, Line 24 - LOAN TO OFFICER End of the year $53,082</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-EZ, Part II, Line 26 - $205,944 -$11,868 + $20,824 = $214,900 SBA Loan End of the Year</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>