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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by JMSA and recognize a tax liability if JMSA has taken an uncertain tax position that more likely than not would be sustained upon examination by the Internal Revenue Service. JMSA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations prior to 2019.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>Grantees are required to submit to JMSA narrative activities and financial reports. JMSA has a committee consists of 5 members who review the applications and decided on the awards. The selection are based on both merits and needs. JMSA asks the applicants to:1.demonstrate academic excellence2.show a strong interest in the JMSA and acheiving its goals3.propose a clear, achievable project that will benefit the JMSA and the Japanese community.We have applications forms from the applicants, evaluations by the committee members and discussion in choosing the recipients. All of them are kept in file.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Educational activities - Conducted six to eight Medical related seminars and lectures to Japanese American communities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Treasurer sends a copy of the Form 990 to Dr Robert Yanagisawa, President, Dr Maki Kano, VP, who is the chairperson of the Community Affairs including Japanese Community Outreach Program (JCOP), and Yoshio Kano, Executive Secretary.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each Officer shall annually sign a statement which affirms such person:a. Has received a copy of the conflicts of interest policy;b. Has read and understand the policy;c. Has agreed to comply with the policy; andd. Understand the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activites which accomplish one or more of its tax-exempt purposes</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Available upon request.</ExplanationTxt>
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</Return>
