Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
UNITED STATES-JAPAN FOUNDATION
 
% CHRISTINE MANAPAT-SIMS
Number and street (or P.O. box number if mail is not delivered to street address)145 EAST 32ND STREETSuiteRoom/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10016
A Employer identification number

13-3054425
B Telephone number (see instructions)

(212) 481-8753
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$88,716,514J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 20,236
2 Check bullet
3 Interest on savings and temporary cash investments 420,620 420,620  
4 Dividends and interest from securities...... 1,178,047 1,178,047  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 976,100
b Gross sales price for all assets on line 6a 33,630,390
7 Capital gain net income (from Part IV, line 2)... 978,960
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 46,669 104,348  
12 Total. Add lines 1 through 11........ 2,641,672 2,681,975  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 444,105 69,775   374,329
14 Other employee salaries and wages...... 414,380 8,168   406,213
15 Pension plans, employee benefits....... 384,377 38,064   346,313
16a Legal fees (attach schedule)......... Click to see attachment 3,798 0 0 3,798
b Accounting fees (attach schedule)....... Click to see attachment 126,000 59,100 0 66,900
c Other professional fees (attach schedule).... Click to see attachment 772,430 772,430    
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 16,769      
19 Depreciation (attach schedule) and depletion... Click to see attachment 41,477    
20 Occupancy.............. 335,430 11,180   324,250
21 Travel, conferences, and meetings....... 176,795 40,276   136,519
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 696,508 6,041   702,485
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,412,069 1,005,034 0 2,360,807
25 Contributions, gifts, grants paid........ 1,222,171 1,260,190
26 Total expenses and disbursements. Add lines 24 and 25 4,634,240 1,005,034 0 3,620,997
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,992,568
b Net investment income (if negative, enter -0-) 1,676,941
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 3,457,503 740,079 740,079
2 Savings and temporary cash investments.......... 969,424 1,661,804 1,661,804
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet155,098
Less: allowance for doubtful accounts bullet   245,666 155,098 155,098
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges........... 130,853 84,310 84,310
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 10,440,248 Click to see attachment10,291,618 10,291,618
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 67,117,331 Click to see attachment75,178,532 75,178,532
14 Land, buildings, and equipment: basis bullet1,668,264
Less: accumulated depreciation (attach schedule) bullet1,230,676 438,827 Click to see attachment437,588 437,588
15 Other assets (describe bullet) Click to see attachment139,845 Click to see attachment167,485 Click to see attachment167,485
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 82,939,697 88,716,514 88,716,514
Liabilities 17 Accounts payable and accrued expenses.......... 53,891 41,874
18 Grants payable................... 180,496 134,598
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment96,794 Click to see attachment153,205
23 Total liabilities (add lines 17 through 22).......... 331,181 329,677
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 82,362,850 88,231,739
25 Temporarily restricted................ 245,666 155,098
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 82,608,516 88,386,837
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 82,939,697 88,716,514
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 82,608,516
2 Enter amount from Part I, line 27a..................... 2 -1,992,568
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 7,770,889
4 Add lines 1, 2, and 3.......................... 4 88,386,837
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 88,386,837
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b FARALLON (PASS THRU)      
c GEMELLI LP (PASS THRU)      
d JP MRGN EURO PLD (PASS THRU)      
e JP MRGN US POOLED (PASS THRU)      
JP MRGN US DIRECT (PASS THRU)      
OCA BRIGADE LP (PASS THRU)      
OCA STRATEGOS LP (PASS THRU)      
OCA WESLEY LP (PASS THRU)      
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 33,630,390   32,730,517 899,873
b 5,174     5,174
c     393,335 -393,335
d 42,990     42,990
e 164,151     164,151
22,119     22,119
266,751     266,751
65,718     65,718
    91,621 -91,621
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       899,873
b       5,174
c       -393,335
d       42,990
e       164,151
      22,119
      266,751
      65,718
      -91,621
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 978,960
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 3,458,276 79,163,849 0.043685
2011 3,459,067 82,771,983 0.04179
2010 3,504,867 76,990,526 0.045523
2009 3,285,902 72,778,854 0.045149
2008 3,611,736 87,799,254 0.041136
2 Total of line 1, column (d) ...................... 2 0.217283
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.043457
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 83,072,418
5 Multiply line 4 by line 3....................... 5 3,610,078
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 16,769
7 Add lines 5 and 6......................... 7 3,626,847
8 Enter qualifying distributions from Part XII, line 4.............. 8 3,661,235
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 16,769
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 16,769
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 16,769
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 79,288
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 79,288
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 62,519
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet62,519 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletNY
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletwww.us-jf.org
    14
    The books are in care ofbulletCHRISTINE MANAPAT-SIMS Telephone no.bullet (212) 481-8753
    Located atbullet145 EAST 32ND STREETNEW YORKNY ZIP+4bullet10016
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16Yes  
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bulletJA
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    James Lintott CHAIRMAN
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Shinichi Kataoka VICE-CHAIRMAN
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    GEORGE R PACKARD PRESIDENT
    40.0     		275,000 43,350 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    JANE MACK GOULD TRUSTEE
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Akinari Horii Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    New York,NY10016
    YORIKO KAWAGUCHI TRUSTEE
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    AKIRA KOJIMA TRUSTEE
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    TARO KONO TRUSTEE
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    ALEXANDRA MUNROE TRUSTEE
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    satoru murase trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Richard Samuels Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Thomas Strauss Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Daniel Tani Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Takeshi Ueshima Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Maria Cristina Manapat-Sims ASST Secretary/Treasurer
    40.0     		169,105 28,748 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    DAVID JANES PROGRAM OFFICER
    40.0     		130,717 22,222 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    KELLY NIXON PROJECT DIRECTOR
    40.0     		71,086 12,085  
    145 EAST 32ND STREET
    NEW YORK,NY10016
    TERESA SHAM EXECUTIVE SECRETARY
    40.0     		84,048 14,288  
    145 EAST 32ND STREET
    NEW YORK,NY10016
    AYA TSUJITA ADMINISTRATIVE ASST
    40.0     		74,391 14,514  
    145 EAST 32ND STREET
    NEW YORK,NY10016
    TOMOYUKI WATANABE ASSISTANT
    40.0     		132,780 9,398  
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    OFFIT ADVISORS INVESTMENT ADVISORY 231,353
    140 BROADWAY
    NEW YORK,NY10005
    BERSON & CORRADO ACCOUNTING SERVICES 87,000
    25 WEST 43RD STREET
    NEW YORK,NY10036
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 US-JAPAN LEADERSHIP PROGRAM - A PROGRAM WHICH DEVELOPS A NETWORK AMONG GENERATIONS OF LEADERS IN EACH COUNTRY THROUGH CONFERENCES, A WEBSITE, NEWSLETTERS AND FREQUENT REUNIONS. 544,231
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 NONE  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    4,153,621
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    16,769
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    16,769
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    4,136,852
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    7,493
    5
    Add lines 3 and 4............................
    5
    4,144,345
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    4,144,345
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 4,144,345
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 964,627
    b Total for prior years:2011, 2010, 2009  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012....... 0
    fTotal of lines 3a through e......... 0
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 3,661,235
    a Applied to 2012, but not more than line 2a 964,627
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount..... 2,696,608
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2013. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		1,447,737
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013.... 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    NONE
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    GRANT ADMINISTRATOR - CO USJF
    145 EAST 32ND STREET
    NEW YORK,NY10016
    (212) 481-8761
    bThe form in which applications should be submitted and information and materials they should include:
    APPLICATION SHOULD BE LESS THAN 3 PAGES AND INCLUDE THE FOLLOWING 1) DESCRIPTION OF APPLICANT INCLUDING TAX EXEMPT STATUS 2) SUMMARY OF PROPOSED PROJECT 3) PRESENT SOURCE OF FUNDS 4) AMOUNT OF PROPOSED GRANT
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    INDIVIDUALS APPLYING ON THEIR OWN BEHALF FOR INDEPENDENT STUDY, RESEARCH, TRAVEL OR PARTICIPATION IN MEETINGS ARE NOT ELIGIBLE.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Artspire a Program of NYFA
    20 Jay Street 7th Floor
    Brooklyn,NY11201     		None PC To support Hand in Hand, a program that will bring high school students from Tohoku, Japan to perform in Rose Theater at Jazz at Lincoln Center in March. 50,000
    Association for Asian Studies
    825 Victors Way Suite 310
    Ann Arbor,MI48108     		none PC To support the publication of Japan-focused articles to appear in the fall 2013 issue of Education about Asia (EAA) special section on "Maritime Asia." 32,000
    Association of American Geographers
    1710 Sixteenth Street NW
    Washington,DC20009     		None PC To support the development of online educational resources that support teaching collaborations between high schools in the United States and Japan. 20,850
    Chicago Council on Global Affairs
    332 South Michigan Ave Suite 1100
    Chicago,IL60606     		None PC To support an in-depth examination of U.S. perceptions of Japan and the U.S.-Japan alliance as part of the Council's 2014 Chicago Council survey. 30,000
    Council on Foreign Relations
    58 East 68th Street
    New York,NY10065     		None PC To support the third year of study to analyze domestic political change in Japan and its effect on the U.S.-Japan alliance. 46,683
    Creative Connections
    3 Quincy Street
    Norwalk,CT06850     		NONE PC To support an arts-related cultural exchange project for students at K-12 schools in the US and Japan. 20,820
    Frist Center for the Visual Arts
    919 Broadway
    Nashville,TN37203     		none PC To support educational and outreach program associated with the Frist Center's exhibition Looking East: Western Artists and the Allure of Japan. 15,000
    Global Film Network
    PO Box 70
    East Chatham,NY12060     		NONE PC To support educational use and promotion of the film Live Your Dream: The Taylor Anderson Story. 10,000
    Grace Church School
    86 Fourth Avenue
    New York,NY10003     		none PC To support the Yukuashi-Grace Church School sister school program. 10,000
    International Arts & Artists
    9 Hillyer Court NW
    Nashville,TN37203     		none PC To support a project that will bring master bamboo artists featured in the traveling exhibition modern twist: contemporary bamboo art from japan to share their culturally rich and visually innovative art form with U.S. museum audiences on the national exhibit tour. 19,300
    International Center for Journalists
    2000 M Street NW
    Washington,DC20036     		None PC To support a media fellowship that will prepare and send three selected U.S. journalists on 12-day reporting tours to Japan. 50,000
    Japan Center for International Exchange
    274 Madison Avenue Suite 1102
    New York,NY10016     		none PC To support an intensive program for U.S. journalists that will bring them to Japan to expose them to the dynamics of Japan's politics and its economic and foreign policymaking. 115,823
    Japan Center for International Exchange
    274 Madison Avenue Suite 1102
    New York,NY10016     		none PC To support the Tadashi Yamaoto Memorial Fund that will honor his life and legacy and support substantive policy dialogues directed by the Japan Center for International Exchange. 10,000
    Japanese Medical Society of America
    100 Park Avenue Suite 1600
    New York,NY10017     		None PC To support travel to Tohoku for a group of 9/11 survivors, Rotarians, and trauma experts to share post disaster recovery experiences with victims in Japan, to foster self-motivation in communities toward recovery, and to encourage sustainable long-term community support in Tohoku. 50,000
    Japanese Medical Support Network
    100 Park Avenue Suite 1600
    New York,NY10017     		none PC To support the JAMSNET/Consortium for Japan Relief 2013 program titled, "The Great East Japan Earthquake: Creative Responses & Social Imagination." 5,500
    John Manjiro-Whitfield Commemorative Center for In
    200 Cabrini Blvd Apt 51
    New York,NY10033     		None PC To support the development of a secretariat for the U.S. arm of the John-Manjiro Whitfield Commemorative Center for International Exchange (CIE), at the National Association of Japan-America Societies. 25,000
    Lincoln Memorial University
    6965 Cumberland Gap Parkway
    Harrogate,TN37752     		none PC To support the LUM-Kanto Program, an innovative student-abroad program that brings Japanese high school students to Lincoln Memorial University for six weeks in the spring. 7,000
    Mercy College
    555 Broadway
    Dobbs Ferry,NY10522     		none PC To support a Japan-focused professional development program for in-service and pre-service middle school teachers in four school districts in Westchester County, New York. 74,701
    Michigan State University
    427 N Shaw Lane Room 301
    East Lansing,MI48824     		None PC To support the 2013 Michigan Japanese Quiz Bowl. 12,000
    Michigan-Shiga Sister State Board
    PO Box 4715
    East Lansing,MI48826     		none PC To support the production and distribution of a catalogue for the Michigan-Shiga artists exchange project titled Art from the Lakes that will take place from August 1 to September 30, 2013. 5,300
    Midori Foundation (Midori & Friends)
    352 Seventh Avenue
    New York,NY10001     		none PC To support Midori and Friends' music education programs in underprivileged elementary schools in the New York City area, including their Journey to Japan program. 50,000
    National Committee on American Foreign Policy
    320 Park Avenue 8th Floor
    New York,NY10022     		none PC To support conferences and meetings to identify the common interests of the United States, Japan, China and the ROK and to come up with practical ideas for exploiting these common interests. 50,000
    New York Botanical Garden
    2900 Southern Boulevard
    Bronx,NY10458     		none PC To support the Fall Flowers of Japan Poetry Tour. 25,000
    Ohio Northern University
    525 S Main Street
    Ada,OH45810     		none PC To support the sixth annual U.S.-Japan Camp, which offers an innovative academically oriented immersion program to American high school students interested in Japanese language and culture. 30,000
    Pacific Historic Parks
    94 1187 Ka Uka Blvd
    Waipahu,HI96797     		none PC To support the design and installation of an exhibit at the Pearl Harbor Visitor Center focusing on the end of war with Japan and the ensuing peace treaty that will feature a tiny origami crane donated by Sadako Sasaki. 10,000
    President and Fellows of Middlebury College
    460 pierce street
    Monterey,CA93940     		None PC To support an education program designed to promote awareness of nonproliferation and international peace and security issues and the development of critical thinking skills amount high school students in the US and Japan. 56,709
    Primary Source
    101 Walnut Street
    Watertown,MA02472     		none PC To support a year-long project designed to engage K-12 educators- via an online platform- in better understanding history, culture, and people of Japan. 24,686
    Rector and Visitors of the University of Virginia
    277 299 Newcomb Rd S
    Charlottesville,VA22901     		none PC To support scriptwriting and research for a documentary film tentatively titled The Slow Way Home that asks what the divergence in the way America and Japanese children get to school tells us about both societies. 39,941
    San Francisco Film Society
    39 Mesa Street Suite 100
    San Francisco,CA94129     		None PC To support a documentary file about Japanese artist Yayoi Kusama titled Kusama Princess of Polka Dots. 15,000
    Sand Lake Elementary School
    7500 Jewel Lake Road
    Anchorage,AK99502     		None PC To support the enhance understanding of Japanese language and culture at the K-12 level in the Anchorage School District as part of the 2013 Elign Heinz Outstanding Teacher Award Program. 5,000
    The Board of Trustees of the Leland Stanford Junio
    450 Serra Mall
    Stanford,CA94305     		None PC To support the Ambassador Shinchi Nishimiya Memorial Fund at the Inter-University Center for Japanese Language Studies in Yokohama, Japan. 10,000
    The Japan-America Society of Washington DC
    1819 L Street NW
    Washington,DC20036     		none PC To support a national Japanese language and culture competition for high school students. 50,490
    The Japanese American Charitable Fund
    15 West 44th Street
    New York,NY10036     		none PC To support the Shinichi Nishimiya Charitable Fund. 10,000
    The Maureen and Mike Mansfield Foundation
    1401 New York Avenue NW
    Washington,DC20005     		None PC To support the Asian Opinion Poll Database, an online reference tool for researchers in the United States to monitor and access public opinion trends in Japan and other Asian nations. 10,000
    The University Corporation San Francisco State
    1600 Holloway Ave
    San Francisco,CA94132     		None PC To support the Voices from Japan: Tanka- After the Tsunami project. 10,000
    White River Rotary Charitable Fund
    PO Box 4003
    White River Jct,VT05001     		None PC To support a vocational technical education program that will engage students from Vermont and New Hampshire in a two-week study program in Japan. 27,500
    Whitfield-Manjiro Friendship Society Inc
    55 Morse Lane
    Acushnet,MA02743     		None PC To support an updated DVD for the Whitfield-Manjiro house and museum. 10,000
    Youth Arts New York
    PO Box 363
    New York,NY10113     		None PC To support Hibakusha Stories, a project that brings bomb survivors into high school classrooms where students and educators learn about the history of the relationship of the United States and Japan from the atomic bombing of Hiroshima and Nagasaki to current dangers regarding nuclear weapons. 20,000
    AmerAsian School in Okinawa
    1-15-22 Shimashi
    Okinawa,Ginowan City901-2213
    JA     		None NC To support the salary for a qualified teacher at the school. 25,571
    American School in Japan
    1-1-1 Nomizu Chofu-shi
    Tokyo,Shibuya182-0031
    JA     		None NC To support fieldwork in Tohoku for students at the American School in Japan and as part of the 2013 Elgin Heinz Outstanding Teacher Award. 5,000
    Foundation for International School of Asia
    5-25-5 3F Hiroo
    Tokyo,Shibuya150-0012
    JA     		none NC To support scholarships for American junior high school students to attend the International School of Asia's 2013 summer school and to support their internationoal negotiation and leadership classes. 24,373
    Global Fund for Educational Assistance
    1-5-7 Jinnan Shibya-ku
    Tokyo,Shibuya150-0041
    JA     		None NC To support for a summer leadership program that provides opportunities for highly motivated high school students from Tohoku, Japan to experience various leadership and educational modules in the United States. 46,160
    Meiji University
    Global Front 408J
    Tokyo,Shibuya101-8301
    JA     		None NC To support a research project on maritime security conducted in cooperation with the Asia-Pacific Center for Security Studies (APCSS) in Honolulu, Hawaii. 28,046
    Rebuild Japan Initiative Foundation
    2-23-1 Akasaka Minato-ku
    Tokyo,Minato-ku107-0052
    JA     		None NC To review Japan's lost decade. 16,832
    Rebuild Japan Initiative Foundation
    2-23-1 Akasaka Minato-ku
    Tokyo,Minato-ku107-0052
    JA     		None NC To support a critical review of the political efforts and national strategic visions that did not bear fruit during the 1990s and 2000s, the era of Japan's so-called "Lost Decades" in an effort to learn from the past in order to rebuild contemporary Japan. 49,905
    Total .................................bullet 3a 1,260,190
    bApproved for future payment
    ArtSpire a program of NYFA
    20 Jay Street 7th Floor
    Brooklyn,NY11201     		None PC To support the completion of the file titled, Touching the Sound: The Improbable Journey of Nobuyuli Tsujii produced by Peter Rosen. 30,000
    Michigan State University
    427 N Shaw Lane Room 301
    East Lansing,MI48824     		None PC To support a high school science exchange and curriculum development program between students and teachers in Michgan and Shiga Prefecture, Japan. 72,098
    Shelburne Art Center
    PO Box 52
    Sheleburne,VT05482     		NOne PC To support the production of a book on traditional Japanese boat building by Mr. Douglas Brooks, an American who has apprenticed with four master boat builders in Japan. 32,500
    Total .................................bullet 3b 134,598
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		    14 420,620  
    4 Dividends and interest from securities....     14 1,178,047  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		525990 -2,860 18 978,960  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aPASS THRU INCOME FROM LIMITED PARTNERSHIPS 525990 -57,679 18 104,348  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. -60,539 2,681,975  
    13Total. Add line 12, columns (b), (d), and (e)..................
    132,621,436
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    UNITED STATES-JAPAN FOUNDATION
     
    Employer identification number

    13-3054425
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    UNITED STATES-JAPAN FOUNDATION
          		Employer identification number

    13-3054425
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    Tanaka Memorial Foundation  
    C/O UNITED STATES-JAPAN FOUNDATION
     
    NEW YORK, NY10016

    		$10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    UNITED STATES-JAPAN FOUNDATION
          		Employer identification number

    13-3054425
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    UNITED STATES-JAPAN FOUNDATION
          		Employer identification number

    13-3054425
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 87,000 43,500   43,500
    AUDIT AND TAX RETURN        
    PREPARATION FEES 39,000 15,600   23,400

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 DepreciationSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    APARTMENT   790,725 494,203 SL 40 19,768      
    APARTMENT IMPROVEM   241,370 148,461 SL 27 7,303      
    LEASEHOLD IMPROVE   245,635 225,831 SL   903      
    EQUIPMENT   149,044 86,212 SL 7 12,920      
    FURNITURE & FIXTUR   241,490 234,492 SL 7 583      

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 ExpenditureResponsibilityStmt
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
    American School in Japan
          		1-1-1 Nomizu Chofushi
    Tokyo,Shubuya182-0031
    JA     		2013-11-20   Support fieldwork in Tohoku for students at the American School in Japan 5,000 NO ANNUALLY 2013-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
    Foundation fo the Intn'l School of Asia
          		5-25-5 35F Hiroo
    Tokyo,Shibuya150-0012
    JA     		2013-04-05 24,373 Support scholarships for American junior high students to attend the Intn'l School of Asia in 2013   NO annually 2013-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
    Meiji University
          		Global Front 408J
    Tokyo,Shibuya101-830
    JA     		2013-10-20   Support a research project on maritime security conducted in cooperation with APCSS in HI 28,046 NO annually 2013-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
    Rebuild Japan Initiative Foundation
          		11F Ark Hills Front Tower
    Tokyo,Shibuya107-0052
    JA     		2013-10-20   Support a critical review of the political efforts that did not bear fruit during the "lost decades" 49,905 NO annually 2013-12-31 COMPLIANCE WITH GRANT REQUIREMENTS

    TY 2013 GeneralExplanationAttachment
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Identifier Return Reference Explanation
    Election to forego NOL Carryback FORM 990-T, Page 1, Part II, Line 31 172(B)(3) THE ABOVE NAMED TAXPAYER INCURRED A NET OPERATION LOSS IN THE TAXABLE YEAR ENDING DECEMBER 31, 2013, AND IS ENTITLTED TO A TWO YEAR PERIOD WITH RESPECT TO THAT LOSS UNDER CODE SECTION 172(B)(1) OF THE INTERNAL REVENUE CODE. PURSUANT TO CODE SECTION 172(B)(3), THE TAXPAYER ELECTS TO RELINQUISH THE ENTIRE CARRYBACK PERIOD WITH RESPECT TO THE NET OPERATING LOSS INCURRED IN THE TAXABLE YEAR ENDING December 31, 2013.

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ABBOTT LABORATORIES 168,652 168,652
    ACCENTURE 49,332 49,332
    ALEXANDER AND BALDWIN INC 165,668 165,668
    ALLEGHENY TECHNOLOGIES 176,725 176,725
    ALLERGAN INC. 177,728 177,728
    ALLIED WRLD ASSUR COM 135,372 135,372
    AMERCO 126,055 126,055
    AMERICAN CAPITAL LTD. 172,353 172,353
    AMERICAN EXPRESS 99,803 99,803
    AMERISOURCEBERGEN CORP. 126,558 126,558
    APPLE INC.    
    ATLAS AIR WORLDWIDE HOLDINGS    
    AVENET INC.    
    AVERY DENNISON CORP    
    BED BATH & BEYOND INC. 87,688 87,688
    BIOGEN IDEC INC 171,657 171,657
    CABOT CORP    
    CAMERON INTERNATIONAL CORP    
    CASEY'S GENERAL STORES INC. 70,039 70,039
    CIT GROUP INC. 213,733 213,733
    CNI FINL GROUP INC. 114,454 114,454
    COCA-COLA CO. 161,109 161,109
    COLGATE PALMOLIVE CO. 143,462 143,462
    COMERICA INC 174,947 174,947
    COSTCO WHOLESALE CORP 83,314 83,314
    CST BRANDS INC. 114,934 114,934
    DISCOVER FINANCIAL SERVICES 111,620 111,620
    E M C CORP MASS 35,210 35,210
    EBAY INC 142,649 142,649
    ENCORE WIRE CORP 140,649 140,649
    EXRESS SCRIPTS HOLDING    
    FOOT LOCKER INC. 105,465 105,465
    FRANKLIN RESOURCE INC. 63,503 63,503
    GENERAL ELECTRIC CO 182,195 182,195
    GILEAD SCIENCES INC. 195,260 195,260
    GOOGLE INC. 251,039 251,039
    GULFPORT ENERGY CORP 252,520 252,520
    HYATT HOTELS CORP 148,875 148,875
    INTREPID POTASH INC COM 109,296 109,296
    INVESTORS BANCORP INC. 104,878 104,878
    JC PENNY INC.    
    JOHNSON CONTROLS INC 100,189 100,189
    JUNIPER NETWORKS INC 108,336 108,336
    KAISER ALUMINUM CORP    
    KEYCORP 133,462 133,462
    LAS VEGAS SANDS CORP    
    LEUCADIA NATIONAL CORP 73,684 73,684
    LSB INDS INC COM 128,393 128,393
    M D C HOLDINGS INC 101,878 101,878
    MCDONALDS CORP    
    MCKESSON CORP 86,026 86,026
    MEN'S WEARHOUSE INC.    
    MOLEX INC.    
    MONDELEZ INTERNATIONAL 165,910 165,910
    MONSANTO CO. 174,825 174,825
    NEWS CORP 188,129 188,129
    NIKE INC. 149,416 149,416
    OCCIDENTAL PETROLEUM CORP 161,670 161,670
    ORACLE CORP    
    OSHKOCH CORP 218,649 218,649
    OWENS CORNING NEW COM 169,395 169,395
    PEPSICO INC. 149,292 149,292
    PHILIP MORRIS INTERNATIONAL 95,843 95,843
    PIONEER NATURAL RESOURCES 158,300 158,300
    PLEXIS CORP COM    
    PLUM CREEK TIMER COMPANY INC. 118,368 118,368
    PRICELINE.COM INC. 97,642 97,642
    PROCTER & GAMBLE CO. 143,363 143,363
    QUALCOMM INC. 155,925 155,925
    RALPH LAUREN CORP 112,475 112,475
    RANGE RESOURCES CORP 53,115 53,115
    RAYMOND JAMES FINANCIAL INC. 124,212 124,212
    RYMAN HOSPITALITY PPTYS INC. 118,237 118,237
    SCHLUMBERGER LTD.    
    SCHNITZER STEEL INDUSTRIES INC 93,926 93,926
    SEACOR HOLDINGS INC 125,856 125,856
    SINCLAIR BROADCAST GROUP INC. 152,567 152,567
    SL GREEN REALTY CORP    
    SPDR GOLD TRUST    
    SPIRIT AEROSYSTEMS HOLDINGS    
    STARBUCKS CORP 117,585 117,585
    STATE STREET CORP 140,395 140,395
    STRYKER CORP 97,682 97,682
    SUSSER HOLDINGS CORP 212,843 212,843
    TECH DATA CORP 59,083 59,083
    THE ESTEE LAUDER COMPANIES 165,704 165,704
    TJX COMPANIES INC. 133,833 133,833
    TRIBUNE CO. 218,268 218,268
    TRINITY INDUSTRIES INC.    
    UNILEVER    
    UNITED PARCEL SERVICE INC. 157,620 157,620
    UNIVERSAL AMERICAN SPIN CORP 25,937 25,937
    VAIL RESORTS INC. 81,625 81,625
    VISA INC. 133,831 133,831
    VISTEON CORP COM 187,528 187,528
    WELLS FARGO 163,440 163,440
    WHITE MOUNTAINS INS GROUP LTD. 160,419 160,419
    WR BERKLEY CORP    

    TY 2013 InvestmentsLandSchedule2
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value

    TY 2013 InvestmentsOtherSchedule2
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    BBH PRIV EQTY PRTNRS II LP FMV 993,612 993,612
    ONSET ENTRPRZ ASSOC II LP FMV 39,461 39,461
    FARALON CAP MGT PRTNRS LP FMV 384,508 384,508
    GEMELLI INVESTORS LP FMV 1,403,023 1,403,023
    KKR ENERGY INCOME & GROWTH FND FMV 615,148 615,148
    JP MRGN EURO DIR CORP FIN INV FMV 1,916 1,916
    JP MRGN US DIR CORP FIN INV FMV 182,275 182,275
    JP MRGN EURO POOL CORP FIN INV FMV 682,467 682,467
    JP MRGN US POOLED CORP FIN INV FMV 2,149,650 2,149,650
    AVENUE ASIA INT'L LTD FMV 5,519 5,519
    CHESAPKE PRTNRS INT'L LTD FMV 3,054,453 3,054,453
    FIR TREE INT'L VAL FUND LTD FMV 853 853
    OCA BRIGADE CREDIT FUND II LLC FMV 4,514,864 4,514,864
    OCA WESLEY MTG REIT FUND LLC FMV 2,748,994 2,748,994
    OCA STRATEGOS RBMS FUND FMV 4,348,832 4,348,832
    GEM REALTY SECURITIES LTD FMV    
    OWL CREEK OVRSEAS FUND LTD FMV    
    PERSHING SQ INT'L LTD FMV 3,848,646 3,848,646
    ANCHRGE CAP PRTNRS OFFSHRE LTD FMV 2,711,933 2,711,933
    MKP CREDIT OFFSHORE LTD FMV 3,563,376 3,563,376
    AURELIUS CAPITAL INT'L LTD FMV 3,331,648 3,331,648
    NWI EMERGING FUND FMV 3,579,291 3,579,291
    ASHMORE BRASIL FUND FMV    
    LYRICAL PARTNERS FMV 4,259,355 4,259,355
    VAN ECK FDS INT'L INVGOLD I FMV    
    YACKTMAN AMG FDS YACKTMAN INST FMV    
    VAN ECK FDS GLBL HRD ASS I FMV 2,675,473 2,675,473
    VANGUARD MSCI EMRG MKTS ETF FMV    
    MARKET VECTORS AGRIBUSINESS FMV    
    TWEEDY BROWN FD WWID HIDVYLDVA FMV 2,632,834 2,632,834
    TCW GALILEO FDS EMERG MKT INCM FMV    
    DOUBLELINE FUNDS FMV    
    MATHEWS ASIA DIV INSTL FMV 2,966,290 2,966,290
    MANAGERS AMG FUNDS FMV 8,634,077 8,634,077
    VANGUARD FTSE EMERGING MKTS FMV 2,403,975 2,403,975
    VANGUARD 500 INDEX FUND FMV 9,030,762 9,030,762
    ABERDEEN GL SM CAP FMV 1,844,801 1,844,801
    EATON VANCE MUTUAL FUND FMV 2,570,496 2,570,496

    TY 2013 LandEtcSchedule2
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    APARTMENT 790,725 513,971 276,754  
    APARTMENT IMPROVEM 241,370 155,764 85,606  
    LEASEHOLD IMPROVE 245,635 226,734 18,901  
    EQUIPMENT 149,044 99,132 49,912  
    FURNITURE & FIXTUR 241,490 235,075 6,415  


    TY 2013 LegalFeesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 3,798     3,798


    TY 2013 OtherAssetsSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    SECURITY DEPOSITS 40,508 40,508 40,508
    INTEREST RECEIVABLE 99,337 14,087 14,087
    DUE FROM BROKER   112,890 112,890


    TY 2013 OtherExpensesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    GENERAL OFFICE AND MISC. 108,794 5,440   115,372
    PROGRAM PROJECT/DEVELOPMENT 24,950     24,950
    TELEPHONE AND FACSIMILE 9,521 476   9,045
    DUES 6,516     6,516
    POSTAGE AND MESSENGER 2,496 125   2,371
    US-JAPAN LEADERSHIP PROGRAM 544,231     544,231


    TY 2013 OtherIncomeSchedule2
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    NET PRTNRSHP PASS-THRU Income - other 46,669 104,348  


    TY 2013 OtherIncreasesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Amount
    UNREALIZED APPRECIATION ON INVESTMENTS, 0
    NET OF DEFERRED EXCISE TAX EXPENSE 7,770,889


    TY 2013 OtherLiabilitiesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Beginning of Year - Book Value End of Year - Book Value
    DEFERRED EXCISE TAXES PAYABLE 96,794 153,205


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY AND        
    MANAGEMENT FEES 772,430 772,430    


    TY 2013 TaxesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL EXCISE TAXES 16,769