2025-11-14T19:04:26-06:00 2024-12-31 GARY MCGEE & CO LLP 1000 SW BROADWAY SUITE 1200 PORTLAND OR 97205 990 2024-01-01 930511171 JAPANESE GARDEN SOCIETY OF OREGON JAPA 5032231321 611 SW KINGSTON AVENUE PORTLAND OR 97205 AARON EDMARK CHIEF FINANCIAL OFFICER 5035429326 2025-11-14 1 1 YEE LEE MCGEE P01294356 5032222515 2024 2025-03-06 01:10:19Z PORTLAND JAPANESE GARDEN AARON EDMARK 611 SW KINGSTON AVENUE PORTLAND OR 97205 14720753 0 X WWW.JAPANESEGARDEN.ORG X 1962 OR TO BRING THE IDEALS OF THE PORTLAND JAPANESE GARDEN TO THE WORLD. 24 24 160 258 0 0 4340356 3602785 6595160 6769991 -153181 9148 1923813 2739160 12706148 13121084 0 0 0 0 8770190 8855948 0 0 1022307 5774204 5055376 14544394 13911324 -1838246 -790240 47658263 43904988 4119870 3978342 43538393 39926646 INSPIRING HARMONY AND PEACE. 0 0 8453626 8643579 ADMISSIONS/VISITATION/DISPLAY OF VARIOUS STYLES OF JAPANESE GARDENS: IN 2024, WE REALIZED ATTENDANCE FROM NEARLY 408,000 VISITORS, MEMBERS, AND GUESTS, PROVIDING TO THEM A SENSE OF HARMONY AND PEACE, WITHIN THE CULTURAL AND EDUCATIONAL EXPERIENCE OF JAPANESE GARDENS AND RELATED PROGRAMMING. 1680964 105544 CULTURE, ART, AND EDUCATION: WE CONDUCTED TRAININGS IN JAPANESE-STYLE GARDENING TECHNIQUES, PRODUCED AND DISPLAYED WORLD-CLASS EXHIBITIONS, AND CONDUCTED LECTURES, WORKSHOPS, SYMPOSIA, AND PERFORMANCES TO ENHANCE CROSS-CULTURAL UNDERSTANDING AND APPRECIATION. 572057 MEMBERSHIP: WE SERVED OVER 29,000 MEMBERS, AND PROVIDED THEM WITH ADMISSION TO THE GARDEN, MANY CULTURAL EVENTS, INFORMATIVE NEWSLETTERS, AND VARIOUS EDUCATIONAL OPPORTUNITIES. 10706647 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 61 0 160 1 0 1 JA 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 OR X AARON EDMARK 5035429326 611 SW KINGSTON AVENUE PORTLAND OR 97205 PAUL SCHOMMER BOARD PRESIDENT 4.00 X X 0 0 0 TRISH ADAMS BOARD PRESIDENT-ELECT 4.00 X X 0 0 0 YOSHIO KUROSAKI BOARD VICE PRESIDENT 2.00 X X 0 0 0 ALICE WIEWEL BOARD VICE PRESIDENT 2.00 X X 0 0 0 JEFF WOLFSTONE BOARD TREASURER 2.00 X X 0 0 0 JOHN TARPEY BOARD SECRETARY 2.00 X X 0 0 0 DRAKE SNODGRASS IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 JIM COONAN BOARD TRUSTEE 1.00 X 0 0 0 DOUG DE WEESE BOARD TRUSTEE 1.00 X 0 0 0 BARTON EBERWEIN BOARD TRUSTEE 1.00 X 0 0 0 KATHERINE FRANDSEN BOARD TRUSTEE (THRU SEP. '24) 1.00 0.25 X 0 0 0 SALLY GIBSON BOARD TRUSTEE 1.00 X 0 0 0 JEANNE GIORDANO FRASCA BOARD TRUSTEE 1.00 X 0 0 0 RONNA HOFFMAN BOARD TRUSTEE (THRU FEB. '24) 1.00 X 0 0 0 TAKESHI TED HOMMA BOARD TRUSTEE (BEG. JUNE '24) 1.00 X 0 0 0 JANELLE JIMERSON BOARD TRUSTEE 1.00 X 0 0 0 NAOKI KUZE BOARD TRUSTEE 1.00 X 0 0 0 POLLY LAUSER BOARD TRUSTEE 1.00 X 0 0 0 MARTIN LOTTI BOARD TRUSTEE (THRU APRIL '24) 1.00 X 0 0 0 TRAVERS HILL POLAK BOARD TRUSTEE 1.00 X 0 0 0 SUE REYNOLDS BOARD TRUSTEE 1.00 X 0 0 0 CATHY RUDD BOARD TRUSTEE 1.00 X 0 0 0 DAN SCHWOERER BOARD TRUSTEE 1.00 X 0 0 0 MARK STELL BOARD TRUSTEE 1.00 X 0 0 0 DR CALVIN TANABE BOARD TRUSTEE (THRU MAY '24) 1.00 X 0 0 0 DORIE VOLLUM BOARD TRUSTEE 1.00 X 0 0 0 MARI WATANABE BOARD TRUSTEE (BEG. JUNE '24) 1.00 X 0 0 0 ROBERT ZAGUNIS BOARD TRUSTEE 1.00 X 0 0 0 STEPHEN D BLOOM CHIEF EXEC. OFFICER (THRU DEC. '24) 45.00 1.00 X 413392 0 21568 LISA CHRISTY EXECUTIVE DIRECTOR 45.00 X 191891 0 14485 DIANE FREEMAN CFO (THRU DEC. '24) 45.00 1.00 X 164347 0 14711 AARON EDMARK CFO (BEG. SEP. '24) 45.00 X 41375 0 0 JENNIFER BAUMANN CHIEF DEVELOPMENT OFFICER 45.00 X 155125 0 7768 AKIHITO NAKANISHI ARLENE SCHNITZER CURATOR OF CULTURE 45.00 X 147575 0 14373 CYNTHIA JOHNSON HARUYAMA DEPUTY DIRECTOR (THRU APRIL '24) 45.00 X 123801 0 8849 JASON SIPE SENIOR DIRECTOR OF OPERATION 45.00 X 106678 0 12030 HUGO TORII GARDEN CURATOR 45.00 X 104115 0 12501 1448299 0 106285 8 0 1 0 PAULA ESGUERRA HIGASHIYAMA FLATS 21 HIGASHIYAMA MEGUROKU TOKYO JA SPECIAL ADVISOR/CONSULTANT 133991 1 1234920 178696 2189169 852866 3602785 GATE RECEIPTS 900099 6579627 6579627 ARTS & ED. WORKSHOPS 900099 105544 105544 INTERNATIONAL TOURS 900099 84820 84820 6769991 6584 6584 10000 7436 2564 2564 2564 3571365 1592233 1979132 1979132 AFFILIATE PROGRAM SERVICE FEE 900003 744985 744985 MISCELLANEOUS 900099 15043 15043 760028 13121084 8749123 0 769176 861769 167293 605254 89222 6425044 5123681 814589 486774 144093 130992 5115 7986 725378 591846 87917 45615 699664 555889 99658 44117 47438 47438 45700 45700 15000 15000 557502 415537 135925 6040 200183 168421 28969 2793 208828 169666 15056 24106 159296 128517 11647 19132 536944 389032 120731 27181 271262 245565 14855 10842 205260 205260 873386 855784 16534 1068 411237 343476 49510 18251 FEES AND LICENSES 425324 370154 19546 35624 CULTURE, ARTS, AND ED. 224627 224627 DONOR CULTIVATION 186279 186279 MISCELLANEOUS EXPENSE 179907 113704 63926 2277 507203 507203 13911324 10706647 2182370 1022307 133960 250587 147160 27705 4909609 3458491 13056 0 232167 212046 350764 158883 36906089 7774579 35951826 29131510 5919721 10665766 47658263 43904988 994052 712356 194121 132701 2735000 3041036 196697 92249 4119870 3978342 X 34180721 29319241 9357672 10607405 43538393 39926646 47658263 43904988 X -790240 -2821507 X 0 1 X 1 0 X 6806060 9558948 6132507 4335356 3602785 30435656 6806060 9558948 6132507 4335356 3602785 30435656 2760145 27675511 366 2564 15028 1676 6584 26218 58231 4806 21219 8847 760028 853131 31315005 36673423 0.88380 0.89490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 58,231. 2021 AMOUNT: $ 4,806. 2022 AMOUNT: $ 21,219. 2023 AMOUNT: $ 8,847. 2024 AMOUNT: $ 15,043. AFFILIATE PROGRAM SERVICE FEE - 2024 AMOUNT: $ 744,985. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 15000 0 0 15000 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED WITH CFM ADVOCATES TO HELP OBTAIN STATE AND FEDERAL FUNDING TO SUPPORT THE CREATION OF THE JAPAN INSTITUTE. IN 2024, THE ORGANIZATION INCURRED A TOTAL OF $15,000 FOR THIS EXPENSE. 154533 2690468 X X 0 5395318 152143 445254 178696 39907 5774112 4582671 387563 616376 158738 32554 5395318 5423943 136813 -798491 141550 38044 4582671 4910247 190154 471815 148273 5423943 4439787 323335 284653 137528 4910247 0.19422 0.80578 0 1 1 32463782 6677383 25786399 4692 4692 0 1218097 857818 360279 3219518 234686 2984832 29131510 BENEFICIAL INTEREST IN JAPANESE GARDEN FOUNDATION OF OREGON 6143866 RECEIVABLE FROM JAPANESE GARDEN FOUNDATION OF OREGON 134495 BENEFICIAL INTEREST IN JAPAN ASSOCIATION -6803 RIGHT-OF-USE ASSETS - OPERATING LEASES 90428 PROPERTY HELD FOR SALE 4303780 10665766 LEASE OBLIGATIONS - OPERATING LEASES 92249 92249 PART III, LINE 4: THE GARDEN'S COLLECTION CONSISTS OF LANTERNS, STONES, NETSUKE CARVINGS, CHESTS, SCULPTURES, PRINTS, RARE BOOKS, DOLLS, AND STATUES. SOME OF THESE ASSETS ARE ON CONSTANT DISPLAY AS PART OF THE GARDEN OPEN TO THE PUBLIC. OTHER COLLECTIONS GO ON DISPLAY OCCASIONALLY AS IS FITTING WITH A PARTICULAR JAPANESE FESTIVAL OR CELEBRATION. ALL ARE REPRESENTATIVE OF SOME PART OF JAPANESE CULTURE AND CAN BE USED FOR EDUCATION OF SUCH. PART V, LINE 4: INVESTMENT RETURN EARNED ON ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE GENERAL OPERATIONS OF THE JAPANESE GARDEN SOCIETY OF OREGON, THE CULTURE, ART AND EDUCATION PROGRAM, AND GARDEN MAINTENANCE. EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES CONSULTING/NETWORKING 187895 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 140315 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES PUBLIC RELATIONS 32943 EAST ASIA AND THE PACIFIC 0 0 FUNDRAISING FUNDRAISING 30009 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES OFFICE EXPENSES 13297 EAST ASIA AND THE PACIFIC 1 0 FUNDRAISING CONTRIBUTIONS RECEIVED EAST ASIA AND THE PACIFIC 1 0 SERVICE TO JAPAN AFFILIATE RECEIVED PAYMENT FROM AFFILIATE FOR SERVICES EUROPE 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 6846 EUROPE 0 0 PROGRAM SERVICES OFFICE EXPENSES 1285 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 5344 NORTH AMERICA 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 1949 SOUTH AMERICA 0 0 PROGRAM SERVICES EDUCATION, ART, AND CULTURAL DEVELOPMENT 2428 2 2 0 0 2 2 411305 11006 422311 0 0 1 0 0 0 X 1 1 X X X 1 0 0 0 0 0 0 1 0 STEPHEN D BLOOM CHIEF EXEC. OFFICER (THRU DEC. '24) 406943 0 125 0 6324 0 13800 0 7768 0 434960 0 0 0 LISA CHRISTY EXECUTIVE DIRECTOR 191766 0 125 0 0 0 6717 0 7768 0 206376 0 0 0 DIANE FREEMAN CFO (THRU DEC. '24) 164222 0 125 0 0 0 6943 0 7768 0 179058 0 0 0 JENNIFER BAUMANN CHIEF DEVELOPMENT OFFICER 150000 0 5125 0 0 0 0 0 7768 0 162893 0 0 0 AKIHITO NAKANISHI ARLENE SCHNITZER CURATOR OF CULTURE 147450 0 125 0 0 0 6605 0 7768 0 161948 0 0 0 PART I, LINE 1A THE SOCIETY PAID THE MONTHLY DUES FOR A FAMILY MEMBERSHIP TO THE MULTNOMAH ATHLETIC CLUB WHICH IS PRIMARILY USED BY THE CHIEF EXECUTIVE OFFICER FOR BUSINESS PURPOSES. HOWEVER, THE TOTAL OF THESE DUES IS TREATED AS A FRINGE BENEFIT THAT IS TAXABLE TO THE CHIEF EXECUTIVE OFFICER. PART I, LINE 4A CYNTHIA HARUYAMA RECEIVED A SEVERANCE PAYMENT TOTALING $83,490 IN 2024. PART I, LINE 7 THE SOCIETY AWARDED BONUSES TO ALL EMPLOYEES DURING THE YEAR ENDED DECEMBER 31, 2024. X 10 154533 FAIR MARKET VALUE X 11 511774 FAIR MARKET VALUE X OTHER SUPPLIES 115 133863 MARKET PRICE X FOOD & BEVERAGE 84 52696 MARKET PRICE 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE TOTAL NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6 ACCORDING TO THE SOCIETY'S BYLAWS, ALL PERSONS AND BUSINESS ENTITIES, INCLUDING BUT NOT LIMITED TO CORPORATIONS AND GENERAL PARTNERSHIPS, WITHOUT DISCRIMINATION FOR ANY REASON, SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE VARIOUS CLASSIFICATION OF MEMBERSHIP OF THE SOCIETY. EACH MEMBER HAS ONE VOTE ON MATTERS PROPERLY COMING BEFORE ANY MEETING OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTION OF DIRECTORS TO REPLACE THOSE DIRECTORS WHOSE TERMS ARE EXPIRING OR TO FILL VACANCIES SHALL BE HELD AT THE ANNUAL MEETING OF THE MEMBERS OF THE SOCIETY. DIRECTORS SHALL BE ELECTED BY SHOW OF HANDS BY THE MEMBERSHIP PRESENT IN PERSON AND MEMBERS PRESENT BY PROXY AT THE SOCIETY'S ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL MATTERS THAT COME BEFORE ANY MEETING OF THE MEMBERS OF THE SOCIETY SHALL BE DECIDED BY THE VOTE OF A MAJORITY OF THE MEMBERS IN PERSON AND BY PROXY. THE DECISION TO ELECT MEMBERS OF THE GOVERNING BODY IS ALSO SUBJECT TO THE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, AND BOARD OF TRUSTEES REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING EACH BOARD MEMBER TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE STATEMENT WHEN THEY FIRST JOIN THE BOARD AND THE STATEMENTS ARE RENEWED ANNUALLY THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE ANNUALLY BASED ON THE RESULTS OF THE PERFORMANCE REVIEW, COMPARABILITY DATA AND EVALUATION OF THE BUDGET. THE BOARD RESERVED THE RIGHT TO CONSIDER SPECIFIC BONUSES FOR THE CHIEF EXECUTIVE OFFICER IF THE CHIEF EXECUTIVE OFFICER ACCOMPLISHES AND COMPLETES EXTRAORDINARY TASKS THAT ARE OUTSIDE HIS ORDINARY SCOPE OF DUTIES. FORM 990, PART VI, SECTION C, LINE 19 THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN JAPANESE GARDEN FOUNDATION 458,274. LOSS ON REFUNDS AND WRITE OFFS OF JAPAN INSTITUTE CONTRIBUTIONS -780,000. IMPAIRMENT LOSS ON JAPAN INSTITUTE PROPERTY -2,492,978. CHANGE IN BENEFICIAL INTEREST IN JAPAN ASSOCIATION -6,803. PJG HOLDINGS LLC 611 SW KINGSTON AVENUE PORTLAND OR 97205 880909807 HOLD REAL PROPERTY OR 25 4305621 JAPANESE GARDEN SOCIETY OF OREGON JAPANESE GARDEN FOUNDATION OF OREGON 611 SW KINGSTON AVENUE PORTLAND OR 97205 931315647 RAISE AND MANAGE FUNDS ON BEHALF OF THE REPORTING ORGANIZATION OR 501(C)(3) 12 TYPE I JAPANESE GARDEN SOCIETY OF OREGON 1 PORTLAND JAPANESE GARDEN AND JAPAN INSTITUTE INCORPORATED ASSOCIATION INTERNATIONAL HOUSE OF JAPAN WEST ROPPINGI MINATO-KU, TOKYO JA PROMOTE HARMONY AND PEACE IN JAPAN AND ABROAD JA JAPANESE GARDEN SOCIETY OF OREGON C 480487 65904 0.50000 1 0 0 1 0 1 0 0 0 0 0 1 1 1 1 1 1 1 0 0 JAPANESE GARDEN FOUNDATION OF OREGON C 178696 CASH PORTLAND JAPANESE GARDEN AND JAPAN INSTITUTE INCORPORATED ASSOCIATION L 744985 CASH