Nonprofit · EIN 45-3366145
NORTH AMERICAN JAPANESE GARDEN ASSOCIATION
Tax-exempt · SAN DIEGO, CA 92165
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $314,474 | $306,853 | $7,621 | $333,744 | $69,361 | $264,383 |
| December 31, 2024 | 990 | $415,974 | $365,767 | $50,207 | $342,977 | $86,214 | $256,763 |
| December 31, 2023 | 990 | $209,448 | $186,719 | $22,729 | $290,986 | $82,724 | $208,262 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $211,726
- Membership dues
- $64,527
- Program service revenue
- $98,790
- Investment income
- $3,958
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $65,632
- Salaries, compensation and benefits (total)
- $72,756
- Professional fundraising fees
- $0
- Accounting fees
- $6,887
- Travel
- $5,164
- Program services (functional)
- $274,909
- Management and general (functional)
- $13,419
- Fundraising (functional)
- $18,525
Balance sheet and other
- Total assets, start of year
- $342,977
- Total assets, end of year
- $333,744
- Total liabilities, end of year
- $69,361
- Net assets, end of year
- $264,383
- Net assets without donor restrictions
- $253,377
- Net assets with donor restrictions
- $11,006
- Gross receipts
- $314,474
- Employees
- 1
- Year formed
- 2011
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRIE AGAR | DIRECTOR Trustee or director | – | $0 |
| PETER BOWYER | DIRECTOR Trustee or director | – | $0 |
| BEN CHU | PRESIDENT Trustee or director, Officer | – | $0 |
| MICHELLE DAY | VICE PRESIDE Trustee or director, Officer | – | $0 |
| ANDREW DEANE | DIRECTOR Trustee or director | – | $0 |
| JIM ELMORE | DIRECTOR Trustee or director | – | $0 |
| NICK ESTHUS | DIRECTOR Trustee or director | – | $0 |
| TIM GRUNER | DIRECTOR Trustee or director | – | $0 |
| MICHIKO KURISU | DIRECTOR Trustee or director | – | $0 |
| NICOLE LAPLANTE | DIRECTOR Trustee or director | – | $0 |
| MARYAANN LEWIS | DIRECTOR Trustee or director | – | $0 |
| JAN LIVERANCE | DIRECTOR Trustee or director | – | $0 |
| AKIHITO NAKANISHI | DIRECTOR Trustee or director | – | $0 |
| MICHAEL RABKIN | DIRECTOR Trustee or director | – | $0 |
| REIKO REAVIS | DIRECTOR Trustee or director | – | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEANETTE SCHELIN | IMMED PAST P Trustee or director | – | $0 |
| DUANE WINGATE | TREASURER Trustee or director, Officer | – | $0 |
| EMI YOSHIMURA | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRIE AGAR | DIRECTOR Trustee or director | 1 | $0 |
| PETER BOWYER | DIRECTOR Trustee or director | 1 | $0 |
| BEN CHU | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MICHELLE DAY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| ANDREW DEANE | DIRECTOR Trustee or director | 1 | $0 |
| JIM ELMORE | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| NICK ESTHUS | DIRECTOR Trustee or director | 1 | $0 |
| TIM GRUNER | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| SHOZO KAGOSHIMA | TREASURER Trustee or director, Officer | 2 | $0 |
| MICHIKO KURISU | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| NICOLE LAPLANTE | DIRECTOR Trustee or director | 1 | $0 |
| MARYAANN LEWIS | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| JAN LIVERANCE | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| AKIHITO NAKANISHI | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| MICHAEL RABKIN | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| REIKO REAVIS | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| JEANETTE SCHELIN | IMMED PAST P Trustee or director | 1 | $0 |
| DUANE WINGATE | TRUSTEE/DIRE Trustee or director | 1 | $0 |
| EMI YOSHIMURA | SECRETARY Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRIE AGAR | DIRECTOR Trustee or director | – | $0 |
| PETER BOWYER | DIRECTOR Trustee or director | – | $0 |
| KT CANNON-EGER | DIRECTOR Trustee or director | – | $0 |
| BEN CHU | VICE PRESIDE Trustee or director | – | $0 |
| BONNIE CLARK | DIRECTOR Trustee or director | – | $0 |
| MICHELLE DAY | TREASURER Trustee or director | – | $0 |
| ANDREW DEANE | DIRECTOR Trustee or director | – | $0 |
| NICK ESTHUS | DIRECTOR Trustee or director | – | $0 |
| DAN HIRSHBERG | DIRECTOR Trustee or director | – | $0 |
| SHOZO KAGOSHIMA | DIRECTOR Trustee or director | – | $0 |
| NICOLE LAPLANTE | DIRECTOR Trustee or director | – | $0 |
| JUNKO LIESFELD | DIRECTOR Trustee or director | – | $0 |
| STEVEN PITSENBARGER | SECRETARY Trustee or director | – | $0 |
| AYSE POGUE | DIRECTOR Trustee or director | – | $0 |
| DON PYLANT | DIRECTOR Trustee or director | – | $0 |
| LARRY ROSENSWEIG | PAST-PRESIDE Trustee or director, Officer | – | $0 |
| JEANETTE SCHELIN | PRESIDENT Trustee or director, Officer | – | $0 |
| SADAFUMI UCHIYAMA | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5254, SAN DIEGO, CA 92165-5254
- In care of
- % KIM BERLY ANDREWS
- Principal officer (990 for 2025)
- BEN CHU
- Signed the 990
- BEN CHU, PRESIDENT
- Phone
- (503) 222-1194
- Website
- WWW.NAJGA.ORG
- Return prepared by
- AM OWENS CPA APC
California records
California keeps its own records of charities and corporations. Search them by EIN 45-3366145 or by the name NORTH AMERICAN JAPANESE GARDEN ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE NORTH AMERICAN JAPANESE GARDEN ASSOCIATION (NAJGA) SEEKS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. NAJGA CONNECTS AND SUPPORTS JAPANESE GARDENS AND SERVES AS A RESOURCE CENTER THROUGH INFORMATION SHARING AND NETWORKING OPPORTUNITIES, PROFESSIONAL TRAINING AND DEVELOPMENT, PUBLIC EDUCATION, CONFERENCES AND SYMPOSIA, RESEARCH AND SCHOLARLY ACTIVITY. NAJGA'S ACTIVITIES INCLUDE THE PUBLICATION OF A BI- MONTHLY E-NEWSLETTER, AN ANNUAL JOURNAL, A BIENNIAL CONFERENCE, AND REGIONAL WORKSHOPS. THESE ACTIVITIES FOCUS ON EXPANDING KNOWLEDGE ABOUT THE HORTICULTURE, DESIGN, AND MAINTENANCE; HUMAN CULTURE; BUSINESS AND EDUCATION CULTURE OF JAPANESE GARDENS AND HOW THEY IMPACT THE HEALTH AND WELLNESS OF THEIR COMMUNITIES.
Program accomplishments
- PROGRAMS TO ENSURE THE SUSTAINABILITY, ENDURING VALUE AND SOCIAL IMPACT OF JAPANESE GARDENS IN NORTH AMERICA FOR GENERATIONS TO COME. THESE PROGRAMS INCLUDED: INTERNATIONAL STUDY TOUR - NAJGA CONDUCTED A STUDY TOUR IN 2022 TO JAPAN. THIS TOUR OFFERED PARTICIPANTS UNIQUE ACCESS TO PUBLIC GARDENS AND ARCHITECTURE THROUGHOUT JAPAN. REGIONAL CONFERENCE - NAJGA CONDUCTED 2 REGIONAL CONFERENCES IN 2022 TO RICHMOND, VA TO MAYMONT'S JAPANESE GARDEN AND TO ROCKFORD ILLINOIS TO THE ANDERSON JAPANESE GARDENS. THESE CONFERENCESOFFERED PARTICIPANTS IMMERSIVE EDUCATIONAL EXPERIENCES ON JAPANESE GARDENS AS WELL AS OTHER CULTURAL ARTS: KOKORO, TAI CHI, AND TEA CEREMONY. WEBINARS - NAJGA CONDUCTED A 14 WEEK WEBINAR SERIES TO UNCOVER THE HISTORY, DEVELOPMENT AND FUTURE OF PUBLIC JAPANESE GARDENS IN THE UNITED STATES.Expenses $256,103 · revenue $98,656
- JOURNAL- NAJGA PRODUCES AN ANNUAL PEER-REVIEWED JOURNAL THAT INCLUDES ARTICLES ON JAPANESE GARDENS IN THE U.S. AND CANADA FROM VARIOUS PERSPECTIVES. NAJGA ALSO OPERATES A WEBSITE AND PRODUCES A BI-MONTHLY NEWSLETTER. THESE THREE RESOURCES OFFER VALUABLE INFORMATION ABOUT JAPANESE GARDENS IN NORTH AMERICA.Expenses $18,806 · revenue $134
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-3366145
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $333,744
- Income (IRS master file)
- $314,474
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $314,474 | $306,853 | $333,744 | IRS |
| 990 | December 2024 | $415,974 | $365,767 | $342,977 | IRS |
| 990 | December 2023 | $209,448 | $186,719 | $290,986 | XML |
| 990 | December 2022 | $143,803 | $172,151 | $225,770 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-3366145).
Questions about NORTH AMERICAN JAPANESE GARDEN ASSOCIATION
- What is the EIN of NORTH AMERICAN JAPANESE GARDEN ASSOCIATION?
- The employer identification number (EIN) of NORTH AMERICAN JAPANESE GARDEN ASSOCIATION is 45-3366145.
- Is NORTH AMERICAN JAPANESE GARDEN ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to NORTH AMERICAN JAPANESE GARDEN ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH AMERICAN JAPANESE GARDEN ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTH AMERICAN JAPANESE GARDEN ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH AMERICAN JAPANESE GARDEN ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NORTH AMERICAN JAPANESE GARDEN ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BEN CHU.
- Who are the officers and directors of NORTH AMERICAN JAPANESE GARDEN ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does NORTH AMERICAN JAPANESE GARDEN ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $314,474, expenses of $306,853 and total assets of $333,744 at year end.
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