Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
US-JAPAN COUNCIL
Employer identification number
90-0447211
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
485,182
874,252
4,656,071
6,015,505
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
0
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
485,182
874,252
4,656,071
6,015,505
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
6,015,505
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
485,182
874,252
4,656,071
6,015,505
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
88
155
2,914
3,157
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
88
155
2,914
3,157
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
140
50
190
13
Total support (Add lines 9, 10c, 11 and 12.).
485,410
874,457
4,658,985
6,018,852
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
0 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000144
Software Version:
2011v1.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
US-JAPAN COUNCIL
Employer identification number
90-0447211
Identifier
Return Reference
Explanation
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
The governing documents, conflict of interest policy and financial statements are available to the general public upon request. They are also available at the organization's office during regular business hours.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
Compensation is determined by disinterested directors or an authorized committee and is based on a review of reliable comparability data and a decision as the reasonableness of the compensation. A record of the deliberation, decision and persons involved are maintained in the organization's corporate minutes book.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
The organization has a conflict of interest policy that is signed annually by each board member.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
copies of the form 990 are distributed to all board members prior to filing. A detailed review and approval is conducted by a committee selected by the board.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: OTHERS JAPANESE AMERICAN LEADERSHIP DELEGATION PROGRAM - This program provides the opportunity for Japanese American leaders from throughout the United States to travel to Japan at the invitation of the Japanese Ministry of Foreign Affairs. The USJC administers the program annually. The program began in 2000 and creates the opportunity for Japanese American leaders to build relationships with Japanese leaders in the government, business, political, non-profit and educational sectors. The program also provides an opportunity for Japanese leaders to gain a greater understanding about multi-cultural America through the experiences of a diverse group of Japanese Americans. Upon their return from this one week trip, Delegates work with program alumni, local Japanese consulates, and the USJC to implement programs and activities to further build regional U.S.-japan relations. There were 13 members of the 2011 program and to date 136 have participated in the program. JAPANESE CONSUL GENERALS & JAPANESE LEADER'S ANNUAL MEETING AND PROGRAMS - The meeting bring together Japanese American leaders from sixteen regions in the U.S. with the sixteen Japanese consul generals and Japanese government officials from Tokyo to discuss how to collaboratively work together to ensure a stronger U.S. - Japan relationship at the regional and national level. The meeting develops recommendations to further regional efforts to engage greater involvement in U.S.-Japan relations. The USJC serves as the organizer of this Annual Meeting. The 2011 meeting was held in Washington, D.C.JAPAN LEADERSHIP SYMPOSIUM AND JAPAN PROGRAMS - In May 2011, the USJC's board members and several USJC members traveled to Japan for a week-long set of events in Tokyo. The USJC sponsored a Leadership Symposium in Tokyo: "Defining a new Paradigm for U.S.-Japan Relations" that was attended by over 350 Japanese leaders at Keidanren Hall (Japan's Business Federation). The Symposium focused on the future of business and government relations especially following the 2011 disasters in Japan. The Japan events also included a meeting with the leaders of the npo's and ngo's supported by the USJC Earthquake Relief Fund to discuss next steps and collaborations. Meetings were held with business federations and the Council's Japan based board members. A presentation was also held in co-sponsorship with Showa Women's University that discussed how to enable greater opportunities for young women in Japan. Several hundred students attended the program.TOMODACHIUSJC and the U.S Embassy in Tokyo, with support of the government of Japan, formed a public-private partnership "TOMODACHI," to support longer-term recovery of Japan following the Great East Japan Earthquake. TOMODACHI raises funds from U.S. and Japanese donors that will invest in the next generation of Japanese and Americans in ways that strengthen cultural and economic ties, and deepen the friendship between the United States and Japan over the long-term. The USJC is administering the TOMODACHI initiative which began in late 2010 and will be implemented over the next several years. The initiative will support programs in 1) educational exchanges and academic partnerships between the U.S. and Japan; 2) youth exchanges in arts, sports and culture; and 3) programs in entrepreneurship and leadership development.PROCEDURE OF AWARDS/ASSISTANCE MONITORING Award/Assistance Approval ProcessThe USJC reviews recommendations of NPO/NGOs in Japan that are providing relief and recovery services following the earthquake and tsunami in the East Japan Region of Japan. The USJC extensively reviews each potential organization through available public information and additionally requests as part of a due-diligence procedure: 1) a check-list of basic information from the organization including the organization's mission, incorporation and tax exemption documents, summary of past program services, list of staff members, board members, copies of audited financial statement, and any other relevant information; 2) a signed statement certifying that the organization would not promote or engage in violence, terrorism, bigotry or the destruction of any state, nor make sub-grants to any entity that engages in these activities; 3) reviewed the organization against lists provided by the U.S. Homeland Security, www.epls.gov (Excluded Parties List System), and www.ofacsearch.com (Specially Designated Nationals and Blocked Persons). 4) a proposed budget and program plan.Upon review and compliance of all requirements, recommended projects are presented to the Board of Directors for approval. A signed agreement is executed with each organization provided funding.Award/Assistance monitoring process1) Each organization is required to maintain program and financial information as per the agreement.2) Each organization is required to submit an interim and final report which includes a written narrative, financial report and a summary of the impact which resulted from the project. 3) The USJC will use a random sampling to review select expenditures. Documentation of expense authorization and compliance with the budget and items in the grant agreements are reviewed. If any discrepancies found, USJC staff discusses the results with the recipient, and if necessary, corrective action (including return of funds) can be taken.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.