2025-05-09T14:42:51-05:00 2024-06-30 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2023-07-01 042996114 ASSOCIATED KYOTO PROGRAM ASSO 4133269257 130 COLLEGE STREET 101 SOUTH HADLEY MA 01075 ERIK R LOFGREN CHAIR 4133269257 2025-05-09 1 1 CHRISTOPHER B ANDERSON P00226559 2163630100 2023 2025-03-06 01:10:19Z X ERIK R LOFGREN 130 COLLEGE STREET 101 SOUTH HADLEY MA 01075 3391762 0 X WWW.ASSOCIATEDKYOTOPROGRAM.ORG X 1988 MA THE ASSOCIATED KYOTO PROGRAM, INC. CONDUCTS A STUDY ABROAD PROGRAM AT DOSHISHA UNIVERSITY IN KYOTO, JAPAN FOR UNDERGRADUATE STUDENTS OF AMERICAN COLLEGES AND UNIVERSITIES. 13 0 0 0 0 0 0 0 2139317 2369923 251555 447498 0 0 2390872 2817421 28183 90217 0 0 960713 1107159 0 0 0 705488 694291 1694384 1891667 696488 925754 13760903 15968721 49 19352 13760854 15949369 TO PROVIDE A RIGOROUS ACADEMIC AND CULTURAL EXPERIENCE THAT ENABLES COLLEGE STUDENTS FROM US INSTITUTIONS, REGARDLESS OF THEIR ACADEMIC OR PERSONAL BACKGROUND, TO DEVELOP A MULTIFACETED UNDERSTANDING OF JAPAN, JAPANESE CULTURE, AND THE JAPANESE LANGUAGE. 0 0 1266208 90217 2369923 THE ASSOCIATED KYOTO PROGRAM REPRESENTS ONE OF THE OLDEST STUDY ABROAD PROGRAMS IN JAPAN. THE PROGRAM MAINTAINS THE HIGH ACADEMIC STANDARDS AND DEDICATION TO A SOUND LIBERAL ARTS EDUCATION FOR WHICH ITS SPONSORING INSTITUTIONS ARE KNOWN. EACH YEAR STUDENTS ARE ACCEPTED TO STUDY THE JAPANESE LANGUAGE INTENSIVELY AND TAKE COURSES IN ENGLISH OR JAPANESE (60 STUDENTS FOR THE 2023-24 ACADEMIC YEAR). STUDENTS CAN APPLY FOR CULTURAL ACTIVITY, SPRING FIELD TRIP, RESEARCH, AND INTERNSHIP GRANTS TO ENHANCE THEIR EXPERIENCE OF JAPANESE CULTURE AND HELP THEM PURSUE INDEPENDENT RESEARCH PROJECTS OUTSIDE OF THE REGULAR CURRICULUM. JAPANESE STUDENTS ALSO HAVE A CHANCE TO ATTEND THE U.S. FOR STUDIES (1 STUDENTS FOR THE 2023-24 ACADEMIC YEAR). 1266208 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 4 0 1 0 1 0 1 JA 0 0 0 0 0 0 0 0 0 0 X 13 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA CA X JENNIFER CROWDER 3017408841 9211 CORPORATE BLVD 310 ROCKVILLE MD 20850 X PETER FLUECKIGER CHAIR & DIRECTOR 20.00 20.00 X X 0 141618 21276 HISAE KOBAYASHI CLERK & DIRECTOR 1.00 39.00 X X 0 79938 4183 KIMBERLY KONO TREASURER & DIRECTOR 1.00 39.00 X X 0 125145 28923 KEIKO KONOEDA DIRECTOR 1.00 39.00 X 0 76833 25189 ERIK LOFGREN VICE CHAIR & DIRECTOR 1.00 39.00 X X 0 113259 26652 NAHO MARUTA DIRECTOR 1.00 39.00 X 0 106409 23385 SAMUEL MORSE DIRECTOR 1.00 39.00 X 0 0 0 LAURA NUFFER DIRECTOR 1.00 39.00 X 0 79611 17641 EMER O'DWYER DIRECTOR 1.00 39.00 X 0 102454 47738 JOSHUA ROTH DIRECTOR 1.00 39.00 X 0 118387 27961 YUKIKO SHIGETO DIRECTOR 1.00 39.00 X 0 73115 22842 NOBORU TOMONARI DIRECTOR 1.00 39.00 X 0 120736 35691 KASUMI YAMAMOTO DIRECTOR 1.00 39.00 X 0 154055 33384 HIDEKO ABE RESIDENT DIRECTOR 40.00 0.00 X 142518 0 22217 142518 1291560 337082 1 0 1 0 0 STUDENT TUITION & FEES 611710 2369923 2369923 2369923 338028 338028 683811 574341 109470 109470 109470 2817421 2369923 0 447498 61906 61906 28311 28311 929419 608152 321267 166265 108793 57472 11475 7508 3967 6398 6398 42755 42755 30803 30803 21632 2773 18859 13230 1328 11902 8307 2721 5586 8549 2641 5908 89928 64768 25160 24335 3613 20722 33652 33652 16558 16558 STUDENT ROOM & BOARD 258070 258070 STUDENT EXPENSES 95092 95092 OTHER 44982 20532 24450 1891667 1266208 625459 0 1385953 887022 0 512352 731362 123319 641695 608043 11733255 13959104 0 2200 13760903 15968721 49 19352 49 19352 X 13760854 15949369 13760854 15949369 13760903 15968721 X 925754 1326933 -64172 X 0 1 X 1 0 X X 13 AMHERST COLLEGE 042103542 2 1 0 0 BATES COLLEGE 010211781 2 0 0 0 BUCKNELL UNIVERSITY 240772407 2 1 0 0 CARLETON COLLEGE 410694747 2 1 0 0 COLBY COLLEGE 010211497 2 1 0 0 CONNECTICUT COLLEGE 060646587 2 1 0 0 MOUNT HOLYOKE COLLEGE 042103578 2 1 0 0 OBERLIN COLLEGE 340714363 2 1 0 0 POMONA COLLEGE 951664112 2 1 0 0 SMITH COLLEGE 041843040 2 1 0 0 WESLEYAN UNIVERSITY 060646959 2 1 0 0 WHITMAN COLLEGE BOARD OF TRUSTEES 910567740 2 1 0 0 WILLIAMS COLLEGE 042104847 2 1 0 0 13 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 1: ALL BUT ONE OF THE SUPPORTED ORGANIZATIONS ARE LISTED BY NAME IN THE ARTICLES OF INCORPORATION (THE ONE NOT LISTED, BATES COLLEGE, JOINED LATER). THE ARTICLES OF INCORPORATION ALLOW FOR THE INCLUSION OF ADDITIONAL SUPPORTED ORGANIZATIONS BY MENTIONING, AFTER THE LIST OF SPECIFIC NAMED ORGANIZATIONS, AND OTHER SUCH COLLEGES AND UNIVERSITIES WITH PROGRAMS OF UNDERGRADUATE STUDIES IN JAPANESE LANGUAGE AND CULTURE..." THE BYLAWS DO NOT LIST ANY SUPPORTED ORGANIZATIONS BY NAME, BUT LIST THE REQUIREMENTS FOR SUCH ORGANIZATIONS ACCORDING TO THEIR IRS STATUS AS EDUCATIONAL ORGANIZATIONS UNDER SECTIONS 501(C)(3), 509(A)(1), AND 170(B)(1)(A)(II); THEIR CURRICULUM IN THE LIBERAL ARTS; THEIR INSTITUTIONAL COMMITMENT TO JAPANESE STUDIES; AND THEIR INSTITUTIONAL COMMITMENT TO ALLOWING STUDENTS TO UTILIZE STUDENT FINANCIAL AID TO PARTICIPATE IN THE ASSOCIATED KYOTO PROGRAM. 11733255 500000 1725849 13959104 10488841 1244414 11733255 12783099 -1824258 470000 10488841 9673036 3360063 250000 12783099 10254732 -156696 425000 9673036 1.00000 0.00000 0.00000 0 0 731362 123319 608043 608043 X 4113551 1326933 1326933 2786618 30803 30803 2817421 1860864 0 1860864 30803 30803 1891667 PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS - THE ENDOWMENT FUNDS OF THE ASSOCIATED KYOTO PROGRAM ARE USED TO SUPPORT THE PROGRAM'S OPERATING EXPENSES. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE - THIS PROGRAM IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION GENERALLY EXEMPT FROM INCOME TAX PURSUANT TO SECTION 501(A) OF THE CODE. THE PROGRAM RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH JUDGMENT OCCURS. THE PROGRAM HAS DETERMINED IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023. 1 EAST ASIA AND THE PACIFIC 1 16 PROGRAM SERVICES COLLEGE STUDY PROGRAM 937561 1 16 0 0 1 16 937561 0 937561 CULTURAL ACTIVITIES GRANT TO SUPPORT EXPLORATION OF JAPANESE CULTURE EAST ASIA AND THE PACIFIC 60 28311 CASH BOOK 0 0 0 0 0 0 PART I, LINE 2: STUDENTS FROM US INSTITUTIONS PARTICIPATING IN THIS PROGRAM ALL RECEIVE CULTURAL ACTIVITY GRANTS TO ENHANCE THEIR EXPERIENCE OF JAPANESE CULTURE WHILE ON-SITE IN JAPAN. THEY MAY ALSO APPLY FOR SPRING FIELD TRIP, RESEARCH, AND INTERNSHIP GRANTS TO TRAVEL INDEPENDENTLY AND TO PURSUE RESEARCH PROJECTS OUTSIDE OF THE REGULAR CURRICULUM. CULTURAL ACTIVITY GRANTS ARE PROVIDED IN CASH AT THE BEGINNING OF EACH MONTH AND MAY BE SPENT AT THE DISCRETION OF THE RECIPIENT. ALL OTHER GRANTS REQUIRE STUDENTS TO SUBMIT A PROPOSAL FOR APPROVAL; ONCE A GRANT IS APPROVED, STUDENTS SUBMIT RECEIPTS FOR REIMBURSEMENT. 1 AKP-DOSHISHA SCHOLARSHIP 1 61906 BOOK TUITION SCHOLARSHIP FOR JAPANESE STUDENTS STUDYING ABROAD IN THE US PART I, LINE 2: AKP GRANTS SCHOLARSHIPS TO JAPANESE STUDENTS FROM DOSHISHA UNIVERSITY WHO ARE ACCEPTED TO STUDY ABROAD AS A ONE-YEAR EXCHANGE STUDENT AT ONE OF AKP'S CONSORTIUM INSTITUTIONS. THIS SCHOLARSHIP COVERS THE COST OF THE STUDENT'S TUITION AS DEFINED BY INSTITUTION AND IS DISBURSED DIRECTLY BY AKP TO THE INSTITUTION'S STUDENT ACCOUNTS OFFICE OR BURSAR'S OFFICE. ALL OTHER FEES CHARGED BY THE INSTITUTION SUCH AS ROOM, BOARD, AND MEDICAL ARE NOT COVERED BY THE SCHOLARSHIP AND ARE THE SOLE RESPONSIBILITY OF THE STUDENT. IN THE 2023-2024 ACADEMIC YEAR, THERE WAS 1 RECIPIENT OF THIS SCHOLARSHIP. X 0 0 0 0 0 0 0 0 0 KASUMI YAMAMOTO DIRECTOR 0 154055 0 0 0 0 0 33384 0 0 0 187439 0 0 HIDEKO ABE RESIDENT DIRECTOR 142518 0 0 0 0 0 10735 0 11482 0 164735 0 0 0 PETER FLUECKIGER CHAIR & DIRECTOR 0 141618 0 0 0 0 0 13830 0 7446 0 162894 0 0 NOBORU TOMONARI DIRECTOR 0 120736 0 0 0 0 0 12360 0 23331 0 156427 0 0 KIMBERLY KONO TREASURER & DIRECTOR 0 125145 0 0 0 0 0 14179 0 14744 0 154068 0 0 PART I, LINE 3 THE CHAIR OF THE BOARD IS EMPLOYED BY POMONA COLLEGE. POMONA COLLEGE AIMS TO PAY SALARIES COMPETITIVE WITH ITS PEER INSTITUTIONS, WHICH ARE MADE UP OF SELECTIVE LIBERAL ARTS COLLEGES. PART V, LINE 2 - ADDITIONAL INFORMATION ABOUT FORMS W-2: ALL WAGES PAID TO EMPLOYEES OF THE PROGRAM ARE DISCLOSED VIA THE RELATED ORGANIZATIONS (COLLEGES AND UNIVERSITIES) WITH WHICH THESE EMPLOYEES ARE AFFILIATED. THEREFORE, THE PROGRAM DOES NOT FILE FORM W-3. THE COLLEGES AND UNIVERSITIES FROM WHICH EMPLOYEES RECEIVE FORMS W-2 HAVE FILED ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS. THE REMAINING EMPLOYEES ARE PAID IN JAPAN. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATON - MEMBERSHIP IN THE ORGANIZATION IS LIMITED TO AMERICAN UNDERGRADUATE COLLEGES AND UNIVERSITIES THAT: A) ARE EDUCATIONAL ORGANIZATIONS. B) MAINTAIN A CURRICULUM PREDOMINATELY IN THE LIBERAL ARTS. C) EVIDENCE AN INSTITUTIONAL COMMITMENT TO JAPANESE STUDIES AT THE UNDERGRADUATE LEVEL. D) EVIDENCE AN INSTITUTIONAL COMMITMENT TO ALLOWING STUDENTS WHO ARE ADMITTED TO THE PROGRAM TO UTILIZE STUDENT FINANCIAL AID IN DEFRAYING THE COSTS OF PARTICIPATION IN THE PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A POWERS OF THE MEMBERS - EACH MEMBER DESIGNATES AN INDIVIDUAL WHO HOLDS AN APPOINTMENT TO ITS TEACHING FACULTY TO REPRESENT THE MEMBER AND SERVE AS A DIRECTOR ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 - THE DRAFT FORM 990 IS PRESENTED TO THE COMPLETE BOARD OF DIRECTORS FOR ANY CONCERNS. THE FINAL VERSION IS PRESENTED TO ALL BOARD MEMBERS PRIOR TO THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - AN EXTENSIVE QUESTIONNAIRE IS SENT ANNUALLY TO ALL CURRENT OFFICERS, DIRECTORS, AND KEY EMPLOYEES (ALONG WITH FORMER FOR THE PAST FIVE YEARS) INQUIRING AS TO ANY POTENTIAL AREAS OF CONFLICT. IF A RESPONSE IS NOT RECEIVED, THE QUESTIONNAIRE IS SENT A SECOND TIME. EACH INDIVIDUAL IS REQUIRED TO DISCLOSE ANY PERSONAL INTEREST WHICH S/HE MAY HAVE IN ANY MATTER PENDING BEFORE THE PROGRAM AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANY MEMBER OF THE BOARD, ANY SUBCOMMITTEE, OR STAFF MEMBER WHO IS ALSO AN OFFICER, BOARD MEMBER, COMMITTEE MEMBER, OR STAFF MEMBER OF A CLIENT ORGANIZATION OR VENDOR OF THE PROGRAM SHALL IDENTIFY HIS OR HER AFFILIATION WITH SUCH AGENCY OR AGENCIES. FURTHER, IN CONNECTION WITH ANY COMMITTEE OR BOARD ACTION SPECIFICALLY DIRECTED TO THAT AGENCY, S/HE SHALL NOT PARTICIPATE IN THE DECISION AFFECTING THAT AGENCY, AND THE DECISION MUST BE MADE AND/OR RATIFIED BY THE FULL BOARD. ANY MEMBER OF THE BOARD, ANY SUBCOMMITTEE, STAFF, AND CERTAIN CONSULTANTS SHALL REFRAIN FROM OBTAINING ANY LISTS OF CLIENTS FOR PERSONAL OR PRIVATE SOLICITATION PURPOSES AT ANY TIME DURING THE TERM OF THEIR AFFILIATION. THE MEMBERS MUST ALSO CERTIFY THAT THEY ARE NOT CURRENTLY, NOR AT ANY TIME DURING THE PAST YEAR, (1) A PARTICIPANT, DIRECTLY OR INDIRECTLY, IN ANY ARRANGEMENT, AGREEMENT, INVESTMENT, OR OTHER ACTIVITY WITH ANY VENDOR, SUPPLIER, OR OTHER PARTY DOING BUSINESS WITH THE PROGRAM WHICH HAS RESULTED OR COULD RESULT IN PERSONAL BENEFIT TO THE BOARD MEMBER, NOR (2) A RECIPIENT, DIRECTLY OR INDIRECTLY, OF ANY SALARY PAYMENTS OR LOANS OR GIFTS OF ANY KIND OR ANY FREE SERVICE OR DISCOUNTS OR OTHER FEES FROM OR ON BEHALF OF ANY PERSON OR ORGANIZATION ENGAGED IN ANY TRANSACTION WITH THE PROGRAM. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS, AND FORM 990 FOR THE PROGRAM ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE PROGRAM'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. FORM 990, PART VII - ADDITIONAL INFORMATION ABOUT COMPENSATION: HALF OF THE COMPENSATION FOR THE BOARD CHAIR, PETER FLUECKIGER, IS REIMBUSED BY AKP. THE PROGRAM REQUESTS INFORMATION ON COMPENSATION PAID BY RELATED ORGANIZATIONS. IF A RESPONSE IS NOT RECEIVED, THE REQUEST IS MADE A SECOND TIME. IF THE PROGRAM WAS UNABLE TO OBTAIN RELATED ORGANIZATION COMPENSATION INFORMATION, COLUMN (E) IS LEFT BLANK. AKP MADE REASONABLE ATTEMPTS TO OBTAIN INFORMATION FROM SAMUEL MORSE & NAOKO NEMOTO AND DID NOT RECEIVE A RESPOND. FORM 990, PART XI, LINE 9: EXCHANGE RATE GAIN -64,172. AMHERST COLLEGE PO BOX 5000 AMHERST MA 01002 042103542 EDUCATION MA 501(C)(3) LINE 2 0 BATES COLLEGE 2 ANDREWS ROAD LEWISTON ME 04240 010211781 EDUCATION ME 501(C)(3) LINE 2 0 BUCKNELL UNIVERSITY 701 MOORE AVENUE LEWISBURG PA 17837 240772407 EDUCATION PA 501(C)(3) LINE 2 0 CARLETON COLLEGE ONE NORTH COLLEGE STREET NORTHFIELD MN 55057 410694747 EDUCATION MN 501(C)(3) LINE 2 0 COLBY COLLEGE 4000 MAYFLOWER HILL WATERVILLE ME 04901 010211497 EDUCATION ME 501(C)(3) LINE 2 0 CONNECTICUT COLLEGE 270 MONHEGAN AVENUE NEW LONDON CT 06320 060646587 EDUCATION CT 501(C)(3) LINE 2 0 MOUNT HOLYOKE COLLEGE 50 COLLEGE STREET SOUTH HADLEY MA 01075 042103578 EDUCATION MA 501(C)(3) LINE 2 0 OBERLIN COLLEGE 173 W LORAIN STREET OBERLIN OH 44074 340714363 EDUCATION OH 501(C)(3) LINE 2 0 POMONA COLLEGE 333 NORTH COLLEGE WAY CLAREMONT CA 91711 951664112 EDUCATION CA 501(C)(3) LINE 2 0 SMITH COLLEGE 10 ELM STREET COLLEGE HALL 204 NORTHAMPTON MA 01063 041843040 EDUCATION MA 501(C)(3) LINE 2 0 WESLEYAN UNIVERSITY 212 COLLEGE STREET MIDDLETON CT 06459 060646959 EDUCATION CT 501(C)(3) LINE 2 0 WHITMAN COLLEGE BOARD OF TRUSTEES 345 BOYER AVENUE WALLA WALLA WA 99362 910567740 EDUCATION WA 501(C)(3) LINE 2 0 WILLIAMS COLLEGE 880 MAIN STREET HOPKINS HALL WILLIAMSTOWN MA 01267 042104847 EDUCATION MA 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0