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      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PUBLICATION OF THE NONDISCRIMINATORY POLICY IS POSTED ON THE WEBSITE. The publication of the nondiscriminatory plicy is posted on its website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 6b</FormAndLineReferenceDesc>
        <ExplanationTxt>School receives an annual grant from the Ministry of Foreign Affairs, Japan. The current years grant amounted $73,027 on Accrual Basis.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>The school is active in cultural education through its programs. It conducts school ceremonies and events to teach children Japanese customs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In April, it conducted the School Entrance and the Beginning of School Year Ceremonies. In May, it conducted Book Sale (Fundraising Event).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In September, it conducted the Presentation of Learned Materials and the End of Semester Ceremony.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In October, it conducted the Beginning of Semester Ceremony.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In November, it conducted the Sports Day at the Park in Miami Dade. In December, there was a Bazzar (Fundraising event.)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In January, there was a traditional Mochi-Making cerebration.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>- In March, it conducted the Graduation and the End of School Year Ceremonies.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>-The School received Form 1099NEC from Merlins Teamco LLC in the amount of $5,535. However, this form was erroneously issued by the Merlins since the amount was received as a donation, and Miami Hoshuko had never performed any services to receive this amount. The Merlins was notified about this error by the School.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="24020153">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A pdf copy of the tax return is to be provided to each of the directors before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt X</FormAndLineReferenceDesc>
        <ExplanationTxt>The school requests to change from the Cash Basis to Accrual Basis for the tax purposes to be in line with the basis of accounting used for books and Form 3115 is submitted to request this change. The section 481(a) adjustment resulted increase of $11,781 in net income for the current year (as well as the fund balance.) Also, there was a few prior period reconciliation adjustments, totaling $8,178 which decreased the fund balance by this amount.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>