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Nonprofiteer
← ASSOCIATED KYOTO PROGRAM INC

Form 990 for tax year 2023

Filed by ASSOCIATED KYOTO PROGRAM INC.

Totals

Total revenue
$2,817,421
Total expenses
$1,891,667
Contributions and grants received
$0
Grants paid
$90,217
Program service revenue
$2,369,923
Investment income
$447,498
Other revenue
$0
Total assets, end of year
$15,968,721
Total liabilities, end of year
$19,352
Net assets or fund balances, end of year
$15,949,369
Program services expenses (Part IX)
$1,266,208
Management and general expenses
$625,459
Fundraising expenses
$0
Program service expenses (Part III)
$1,266,208

Program services were 66.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: STUDENT TUITION & FEES

    total $2,369,923 · related or exempt $2,369,923

  • 3 · Investment income

    total $338,028 · excluded $338,028

  • 7a · Gross sales of assets other than inventory

    securities $683,811

  • 7b · Less cost or other basis and sales expenses

    securities $574,341

  • 7c · Gain or loss

    securities $109,470

  • 7d · Net gain or loss

    total $109,470 · excluded $109,470

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $61,906 · program services $61,906

  • 3 · Grants to foreign organizations and individuals

    total $28,311 · program services $28,311

  • 7 · Other salaries and wages

    total $929,419 · program services $608,152 · management and general $321,267

  • 9 · Other employee benefits

    total $166,265 · program services $108,793 · management and general $57,472

  • 10 · Payroll taxes

    total $11,475 · program services $7,508 · management and general $3,967

  • 11b · Fees: legal

    total $6,398 · management and general $6,398

  • 11c · Fees: accounting

    total $42,755 · management and general $42,755

  • 11f · Fees: investment management

    total $30,803 · management and general $30,803

  • 11g · Fees: other

    total $21,632 · program services $2,773 · management and general $18,859

  • 13 · Office expenses

    total $13,230 · program services $1,328 · management and general $11,902

  • 14 · Information technology

    total $8,307 · program services $2,721 · management and general $5,586

  • 16 · Occupancy

    total $8,549 · program services $2,641 · management and general $5,908

  • 17 · Travel

    total $89,928 · program services $64,768 · management and general $25,160

  • 19 · Conferences, conventions and meetings

    total $24,335 · program services $3,613 · management and general $20,722

  • 22 · Depreciation, depletion and amortization

    total $33,652 · management and general $33,652

  • 23 · Insurance

    total $16,558 · management and general $16,558

  • 24a · Other expenses: STUDENT ROOM & BOARD

    total $258,070 · program services $258,070

  • 24b · Other expenses: STUDENT EXPENSES

    total $95,092 · program services $95,092

  • 24c · Other expenses: OTHER

    total $44,982 · program services $20,532 · management and general $24,450

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,385,953 · end of year $887,022

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $512,352

  • 10a · Land, buildings and equipment: cost or other basis

    $731,362

  • 10b · Land, buildings and equipment: accumulated depreciation

    $123,319

  • 10c · Land, buildings and equipment, net

    beginning of year $641,695 · end of year $608,043

  • 11 · Investments: publicly traded securities

    beginning of year $11,733,255 · end of year $13,959,104

  • 15 · Other assets

    beginning of year $0 · end of year $2,200

  • 17 · Accounts payable and accrued expenses

    beginning of year $49 · end of year $19,352

  • 27 · Net assets without donor restrictions

    beginning of year $13,760,854 · end of year $15,949,369

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

THE ASSOCIATED KYOTO PROGRAM, INC. CONDUCTS A STUDY ABROAD PROGRAM AT DOSHISHA UNIVERSITY IN KYOTO, JAPAN FOR UNDERGRADUATE STUDENTS OF AMERICAN COLLEGES AND UNIVERSITIES.

  • 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).

    Expenses $1,266,208 · Grants $90,217 · Revenue $2,369,923

As filed on the 2023 return.

Listed in Part VII

  • PETER FLUECKIGER

    CHAIR & DIRECTOR

    Total calculated
    $162,894
    From this org
    $0
    From related orgs
    $141,618
    Other
    $21,276
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $141,618 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $13,830 related
    Nontaxable benefits
    $0 + $7,446 related
    Filer's total
    $0 + $162,894 related

  • HISAE KOBAYASHI

    CLERK & DIRECTOR

    Total calculated
    $84,121
    From this org
    $0
    From related orgs
    $79,938
    Other
    $4,183
    Hours/week
    1 + 39 related

  • KIMBERLY KONO

    TREASURER & DIRECTOR

    Total calculated
    $154,068
    From this org
    $0
    From related orgs
    $125,145
    Other
    $28,923
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $125,145 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $14,179 related
    Nontaxable benefits
    $0 + $14,744 related
    Filer's total
    $0 + $154,068 related

  • KEIKO KONOEDA

    DIRECTOR

    Total calculated
    $102,022
    From this org
    $0
    From related orgs
    $76,833
    Other
    $25,189
    Hours/week
    1 + 39 related

  • ERIK LOFGREN

    VICE CHAIR & DIRECTOR

    Total calculated
    $139,911
    From this org
    $0
    From related orgs
    $113,259
    Other
    $26,652
    Hours/week
    1 + 39 related

  • NAHO MARUTA

    DIRECTOR

    Total calculated
    $129,794
    From this org
    $0
    From related orgs
    $106,409
    Other
    $23,385
    Hours/week
    1 + 39 related

  • SAMUEL MORSE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 39 related

  • LAURA NUFFER

    DIRECTOR

    Total calculated
    $97,252
    From this org
    $0
    From related orgs
    $79,611
    Other
    $17,641
    Hours/week
    1 + 39 related

  • EMER O'DWYER

    DIRECTOR

    Total calculated
    $150,192
    From this org
    $0
    From related orgs
    $102,454
    Other
    $47,738
    Hours/week
    1 + 39 related

  • JOSHUA ROTH

    DIRECTOR

    Total calculated
    $146,348
    From this org
    $0
    From related orgs
    $118,387
    Other
    $27,961
    Hours/week
    1 + 39 related

  • YUKIKO SHIGETO

    DIRECTOR

    Total calculated
    $95,957
    From this org
    $0
    From related orgs
    $73,115
    Other
    $22,842
    Hours/week
    1 + 39 related

  • NOBORU TOMONARI

    DIRECTOR

    Total calculated
    $156,427
    From this org
    $0
    From related orgs
    $120,736
    Other
    $35,691
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $120,736 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $12,360 related
    Nontaxable benefits
    $0 + $23,331 related
    Filer's total
    $0 + $156,427 related

  • KASUMI YAMAMOTO

    DIRECTOR

    Total calculated
    $187,439
    From this org
    $0
    From related orgs
    $154,055
    Other
    $33,384
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $154,055 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,384 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $187,439 related

  • HIDEKO ABE

    RESIDENT DIRECTOR

    Total calculated
    $164,735
    From this org
    $142,518
    From related orgs
    $0
    Other
    $22,217
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,518
    Bonus
    $0
    Other
    $0
    Deferred
    $10,735
    Nontaxable benefits
    $11,482
    Filer's total
    $164,735

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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 I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2025
IRS schema version
2023v6.0
Source object
202511299349303476

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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