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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
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 STREET   Room/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) 481-8735
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$90,075,229J 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).............. 142,424
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 370,955 370,955  
4 Dividends and interest from securities...... 1,192,711 1,192,711  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 7,124,973
b Gross sales price for all assets on line 6a 24,256,321
7 Capital gain net income (from Part IV, line 2)... 7,122,010
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 -128,031 16,584  
12 Total. Add lines 1 through 11........ 8,703,032 8,702,260  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 459,469 73,616   797,257
14 Other employee salaries and wages...... 420,477 9,073    
15 Pension plans, employee benefits....... 362,972 35,382   327,590
16a Legal fees (attach schedule)......... Click to see attachment 30,133 0 0 30,133
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 819,835 819,835    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 76,432      
19 Depreciation (attach schedule) and depletion... Click to see attachment 40,650    
20 Occupancy.............. 366,566 13,086   353,479
21 Travel, conferences, and meetings....... 188,438 44,315   144,123
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 839,201 4,605   765,060
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 3,730,173 1,059,012 0 2,484,542
25 Contributions, gifts, grants paid........ 1,831,796 1,753,932
26 Total expenses and disbursements. Add lines 24 and 25 5,561,969 1,059,012 0 4,238,474
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,141,063
b Net investment income (if negative, enter -0-) 7,643,248
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
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............... 740,079 224,926 224,926
2 Savings and temporary cash investments.......... 1,661,804 760,663 760,663
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet74,088
Less: allowance for doubtful accounts bullet   155,098 74,088 74,088
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........... 84,310 9,527 9,527
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 10,291,618 Click to see attachment7,848,595 7,848,595
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)........... 75,178,532 Click to see attachment80,344,236 80,344,236
14 Land, buildings, and equipment: basis bullet1,683,841
Less: accumulated depreciation (attach schedule) bullet1,277,495 437,588 Click to see attachment406,346 406,346
15 Other assets (describe bullet) Click to see attachment167,485 Click to see attachment406,848 Click to see attachment406,848
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 88,716,514 90,075,229 90,075,229
Liabilities 17 Accounts payable and accrued expenses.......... 41,874 69,419
18 Grants payable.................. 134,598 194,490
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 attachment153,205 Click to see attachment134,507
23 Total liabilities (add lines 17 through 22).......... 329,677 398,416
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted................... 88,231,739 89,602,725
25 Temporarily restricted................ 155,098 74,088
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 instructions)...... 88,386,837 89,676,813
31 Total liabilities and net assets/fund balances (see instructions).. 88,716,514 90,075,229
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 88,386,837
2 Enter amount from Part I, line 27a..................... 2 3,141,063
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 91,527,900
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 1,851,087
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 89,676,813
Form 990-PF (2014)
Form 990-PF (2014)
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 PUBUCLY TRADED SECURITIES      
b ONSET LP (PASS THRU)      
c FARALLON (PASS THRU)      
d GEMELLI - LP (PASS THRU)      
e ALPHAGEN (PASS THRU)      
JP EUROPEAN POOLED (PASS THRU)      
JP EUROPEAN DIRECT (PASS THRU)      
JP US POOLED (PASS THRU)      
JP US DIRECT (PASS THRU)      
OCA BRIGADE CREDIT FUND LLC (PASS THRU)      
OCA STRATEGOS (PASS THRU)      
OCA WESLY LLC (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 21,879,171   16,455,416 5,423,755
b 36,276   37,289 -1,013
c 84,124   75,776 8,348
d 1,107,161   542,158 565,003
e 161,275     161,275
72,207     72,207
    27,931 -27,931
313,272     313,272
31,146     31,146
64,695     64,695
260,224     260,224
251,029     251,029
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       5,423,755
b       -1,013
c       8,348
d       565,003
e       161,275
      72,207
      -27,931
      313,272
      31,146
      64,695
      260,224
      251,029
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 7,122,010
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 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))
2013 3,644,466 83,072,418 0.043871
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
2 Total of line 1, column (d) ...................... 2 0.220018
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 0.044004
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 88,565,391
5 Multiply line 4 by line 3....................... 5 3,897,231
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 76,432
7 Add lines 5 and 6......................... 7 3,973,663
8 Enter qualifying distributions from Part XII, line 4.............. 8 4,254,051
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 (2014)
Form 990-PF (2014)
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 76,432
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 76,432
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 76,432
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 62,519
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 75,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 137,519
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 65
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 61,022
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet61,022 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 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 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 2014, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    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 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 2014?.............
    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 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    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 2014 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 2014.)....................
    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 2014?
    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 4945(d)(4)(A)? (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 (2014)
    Form 990-PF (2014)
    Page 7
    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
    Shin'ichi Kitaoka Vice Chairman
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    George Packard President
    40.0     		275,000 44,200 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Takeshi Ueshima Board Secretary
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Thomas W Strauss 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
    Jane Mack Gould 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 J Samuels 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
    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
    Taro Kono Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Takeshi Niinami Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Yukako Uchinaga Trustee
    1.0     		0 0 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    Maria Cristina Manapat-Sims ASST Secretary/Treasurer
    40.0     		184,469 31,360 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 DIRECTOR OF GRANTS
    40.0     		135,808 23,087 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    AYA MIZUSHIMA PROJECTS OFFICER
    40.0     		70,640 13,745 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    KELLY NIXON PROGRAM OFFICER
    40.0     		82,453 14,017 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    TERESA SHAM EXECUTIVE ASSISTANT
    40.0     		86,773 14,751 0
    145 EAST 32ND STREET
    NEW YORK,NY10016
    TOMOYUKI WATANBE JAPAN REPRESENTATIVE
    40.0     		125,962 22,214 0
    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 256,427
    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. 648,308
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    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 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
    89,055,780
    b
    Average of monthly cash balances.......................
    1b
    611,664
    c
    Fair market value of all other assets (see instructions)................
    1c
    246,659
    d
    Total (add lines 1a, b, and c).........................
    1d
    89,914,103
    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
    0
    3
    Subtract line 2 from line 1d.........................
    3
    89,914,103
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    1,348,712
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    88,565,391
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    4,428,270
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    4,428,270
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    76,432
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    76,432
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    4,351,838
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    4,351,838
    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
    4,351,838
    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
    4,238,474
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    15,577
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    4,254,051
    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
    76,432
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    4,177,619
    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 (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 4,351,838
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 1,447,737
    b Total for prior years:2012, 2011, 2010  
    3 Excess distributions carryover, if any, to 2014:
    a From 2009.......  
    b From 2010.......  
    c From 2011.......  
    d From 2012.......  
    e From 2013....... 0
    fTotal of lines 3a through e......... 0
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 4,254,051
    a Applied to 2013, but not more than line 2a 1,447,737
    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 2014 distributable amount..... 2,806,314
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2014. 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 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		1,545,524
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2010....  
    b Excess from 2011....  
    c Excess from 2012....  
    d Excess from 2013....  
    e Excess from 2014.... 0
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    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 2014, 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) 2014 (b) 2013 (c) 2012 (d) 2011
             
    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 (2014)
    Form 990-PF (2014)
    Page 11
    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 Lincoln Center in March. 50,000
    Artspire a Program of NYFA
    20 JAY STREET 7TH FLOOR
    BROOKLYN,NY11201     		NONE PC To support the completion of the film titled, Touching the Sound: The Improbable Journey of Nobuyuki Tsujii produced by Peter Rosen. 30,000
    Association for Asian Studies
    825 VICTORS WAY SUITE 310
    ANN ARBOR,MI48108     		NONE PC To support Calloway County School Districts precollege Japanese language program under the direction of Ms. Masayo Nakamura. 32,000
    Boston Architectural College
    320 NEWBURY STREET
    BOSTON,MA02115     		NONE PC To support an exhibition titled, Obento: From Japanese Lunch Box to Global Visions of Architectural Space, to be held from February to April 2015. 20,500
    Calloway County School District
    2110 COLLEGE FARM RD
    MURRAY,KY42071     		NONE PC To support Calloway County School Districts precollege Japanese language program under the direction of Ms. Masayo Nakamura. 10,000
    Center for Independent Documentary
    680 SOUTH MAIN STREET
    SHARON,MA02067     		NONE PC To support the initial development of a documentary film titled Diamond Diplomacy about the role of baseball in US-Japan relations. 15,800
    Concordia Language Villages of Concordia College
    901 8TH STREET SOUTH
    MOORHEARD,MN56562     		NONE PC To support a Japanese language scholarship program for middle and high school students in a 12-state region (Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio, South Dakota, and Wisconsin) that aims to improve Japanese language study throughout the Midwest. 27,760
    Council on Foreign Relations
    58 EAST 68TH STREET
    NEW YORK,NY10065     		NONE PC To support the first year of a project that will look carefully at Japans nationalist politics to examine their impact on the US-Japan alliance, and will engage leading experts from the United States and Japan in a conversation about how to manage these reactive nationalisms in Northeast Asia. 99,611
    Creative Connections
    3 QUINCY STREET
    NORWALK,CT06850     		NONE PC To support an arts-based cultural education project for students in Japan and the United States. 33,900
    Densho
    1416 SOUTH JACKSON
    SEATTLE,WA98144     		NONE PC To support the creation and promotion of a Japanese / English bilingual website about Japanese American history. 10,000
    George Washington High School
    600 32ND AVENUE
    SAN FRANCISCO,CA94121     		NONE PC To support an interactive digital learning initiative that will allow students studying Japanese language at George Washington High School to use technology to interact with students in Japan and enhance their Japanese language ability and as part of the 2014 Elgin Heinz Outstanding Teacher Award. 5,000
    Grace Church School
    86 FOURTH AVENUE
    NEW YORK,NY10003     		NONE PC To support a student exchange program between Grace Church School in New York and schools in Yukuhashi, Japan. 10,000
    Henry Sheldon Museum of Vermont History
    ONE PARK STREET
    MIDDLEBURY,VT05753     		NONE PC To support a collaboration between an American boat builder, his student, and the last working boat builder in the tsunami zone in Tohoku, Japan, that will help preserve this traditional Tohoku craft. 18,960
    Hingham High School
    17 UNION STREET
    HINGHAM,MA02043     		NONE PC To support the development of a relationship established between Hingham High School of Hingham, Massachusetts and Tennoji High School of Osaka, Japan that was inspired by the USJF-funded film Kokoyakyu: Japanese High School Baseball. 75,000
    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 19-day reporting tours to Japan. 76,400
    Japan-America Society of Washington DC
    1819 L STREET NW SUITE B2
    WASHINGTON,DC20036     		NONE PC To support a national Japanese language and culture competition for high school students. 50,490
    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
    Johns Hopkins University
    1717 MASSACHUSETTS AVE NW
    WASHINGTON,DC20036     		NONE PC To support aid for a current or future student in Japan Studies at the SAIS Edwin O. Reischauer Center for East Asia Studies at Johns Hopkins University and in conjunction with the Foundations Distinguished Service Award bestowed upon Dr. Kurt A. Gitter in April 2014. 10,000
    Lincoln Memorial University
    6965 CUMBERLAND GAP PARKWAY
    HARROGATE,TN37752     		NONE PC To support the LMU-Kanto Program, an innovative study-abroad program that brings Japanese high school students to Lincoln Memorial University for six weeks in the spring. 8,000
    Longmeadow Public Schools
    535 BLISS RD
    LONGMEADOW,MA01106     		NONE PC To support the Longmeadow-Takikawa Exchange Program as part of the 2014 Elgin Heinz Outstanding Teacher Award. 5,000
    Massachusetts Institute of Technology
    77 MASSACHUSETTS AVE NE18-901
    CAMBRIDGE,MA02139     		NONE PC To support the development and implementation of a dedicated pre-college component within the new MIT/Harvard massive open online course (MOOC), Visualizing Japan in the Modern World for the Fall of 2014. 44,591
    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. 77,137
    Michigan State University
    427 N SHAW LANE ROOM 301
    EAST LANSING,MI48824     		    To support a high school science exchange and curriculum development program between students and teachers in Michigan and Shiga Prefecture, Japan. 72,098
    Michigan State University
    427 N SHAW LANE ROOM 301
    EAST LANSING,MI48824     		NONE PC To support the 2014 Michigan Japanese Quiz Bowl. curriculum development program between students and teachers in Michigan and Shiga Prefecture, Japan. 8,000
    Midori Foundation (Midori and Friends)
    352 SEVENTH AVENUE
    NEW YORK,NY10001     		NONE PC To support Midori and Friends music education program in underprivileged elementary schools in the New York City area, including their Journey to Japan program. 50,000
    National Association of Japan-America Societies
    1819 L STREET NW 200
    WASHINGTON,DC20036     		NONE PC To support the continued 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 and to support the 24th America- Japan Grassroots Summit in San Diego in 2014. 30,000
    National Committee on American Foreign Policy
    320 PARK AVE 8TH FL
    NEW YORK,NY10022     		NONE PC To support Track II meetings that will consider ways to enhance trilateral and quadrilateral security cooperation in Northeast Asia. International Exchange (CIE) at the National Association of Japan-America Societies and to support the 24th America- Japan Grassroots Summit in San Diego in 2014. 60,060
    President and Fellows of Middlebury College
    460 PIERCE STREET
    MONTEREY,CA93940     		NONE PC To support the third year of an education program designed to promote awareness of nonproliferation and international peace and security issues and the development of critical thinking skills among high school students in the US and Japan. 59,180
    Richard J Caron Foundation
    PO BOX 150
    WERNERSVILLE,PA19565     		NONE PC To support Caron Treatment Centers alcohol and drug addiction treatment programs. 5,000
    Seafair Foundation
    2200 SIXTH AVENUE SUITE 400
    SEATTLE,WA98121     		NONE PC To support the Seafair Ambassador program that engages local high school students in a trip to Kobe, Japan to strengthen the Seattle-Kobe Sister City relationship. 20,000
    Sumter County Schools
    100 LEARNING LANE
    AMERICUS,GA31719     		    To support an educational partnership and exchange between schools in Sumter County, Georgia, and Miyoshi, Japan, that was originally started by former President Jimmy Carter. 34,150
    Temple University Harrisburg
    234 STRAWBERRY SQUARE
    HARRISBURG,PA17101     		NONE PC To support, in cooperation with Temple University Japan, the creation of a collaborative Nonprofit/NGO Management learning opportunity to professionals in the nonprofit and NGO sectors in the U.S. and Japan. 40,000
    The Bachmann-Strauss Dystonia and Parkinson Founda
    551 5TH AVE SUITE 520
    NEW YORK,NY10176     		    To support Dystonia and Parkinsons disease research and in honor of Bonnie and Tom Strauss. 5,000
    The Board of Trustees of the Leland Stanford Junio
    3160 PORTER DRIVE SUITE 11
    PALO ALTO,CA94304     		NONE PC To support a distance-learning course sponsored by the Stanford Program on International and Cross-Cultural Education (SPICE) that will annually enroll exceptional high school students from Japan to engage in an intensive study of U.S. society and culture. 98,110
    The Parents Union
    210 S HUDSON ST SUITE 310
    SEATTLE,WA98134     		NONE PC To support an on-line community of parents to enhance their childrens experiences in school. Nonprofit/NGO Management learning opportunity to professionals in the nonprofit and NGO sectors in the U.S. and Japan. 5,000
    University of Colorado Foundation
    1800 GRANT ST SUITE 800
    DENVER,CO80203     		NONE PC To support the development and dissemination of a formal online curriculum publication and a platform for online mini-courses that: 1) offer a pedagogical framework and exemplary lessons for world history teachers in the United States to teach new historical episodes and narratives of Japan in world history and, 2) rely on peer critique and discussion, including an online exchange between US and Japanese. 27,210
    University of Pennsylvania
    3451 WALNUT STREET ROOM P-221
    PHILADELPHIA,PA19104     		NONE PC To support a teacher preparation initiative designed to strengthen educators understanding of Japan by taking their learning about Japan to a higher and more sophisticated level, through the lens of Japans religious heritage. 75,772
    University of Virginia
    PO BOX 400195
    CHARLOTTESVILLE,VA22904     		NONE PC To support scriptwriting, research, and filming for a documentary film titled The Slow Way Home that asks what the divergence in the way American and Japanese children get to school tells us about both societies. 39,985
    Visual Communications Media
    120 JUDGE JOHN AISO STREET
    LOS ANGELES,CA90012     		NONE PC To support a feature-length documentary that follows three survivors of the 3.11 tsunami in Rikuzentakata as they rebuild their lives and their town. 30,760
    Washington State University Foundation
    PO BOX 641927
    PULLMAN,WA99164     		NONE PC To support the Thomas S. Foley Institute for Public Policy and Public Service at Washington State University and to honor Tom Foleys more than 30 years of public service. 5,000
    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, and to provide initial support that will bring Japanese students to Vermont. 30,500
    Youth Arts New York
    PO BOX 363
    NEW YORK,NY10113     		NONE PC To support Hibakusha Stories, a project that brings atomic 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. 30,000
    Foundation for International School of Asia Karui
    PO BOX 641927
    PULLMAN,WA99164     		NONE PC To support scholarships for American students to participate in ISAKs summer school, regular school program, and to support a leadership consultant from the US to attend their educators workshop. 48,344
    Global Fund for Education Assistance (Beyond Tomor
    PO BOX 4003
    WHITE RIVER JCT,VT05001     		NONE PC To support the Jiro Murase Scholarship Program for Beyond Tomorrow U.S. Summer Program 2016. 44,415
    Global Fund for Educational Assistance (Beyond Tom
    PO BOX 363
    NEW YORK,NY10113     		NONE PC To support a program that provides high school students from the Tohoku disaster communities with opportunities to learn the concept of global citizenship and how to take action for global issues through an intensive program in the United States. 42,195
    Global Fund for Educational Assistance (Beyond Tom
    5-25-5 3F HIROO
    TOKYO,SHIBUYA150-0012
    JA     		NONE NC To support a program that provides high school students from communities in Tohoku impacted by the 3.11 disaster with opportunities to learn about leadership through an intensive program in the United States 48,353
    Institute for International Policy Studies
    1-5-7 JINNAN SHIBYA-KU
    TOKYO,SHIBUYA150-0041
    JA     		NONE PC To support a policy-relevant study titled Maritime Security in the Asia Pacific Region and the Japan-US Alliance that will be led by a committee of experts. 57,010
    Japan Positive Education Association
    1-5-7 JINNAN SHIBYA-KU
    TOKYO,SHIBUYA150-0041
    JA     		NONE PC To support an English education program to be held at Fuji Speedway and that is directed by Keiko Ihara. 5,015
    Takata High School
    1-5-7 JINNAN SHIBYA-KU
    TOKYO,SHIBUYA150-0041
    JA     		NONE PC To support the Takata High School-Del Norte High School Sister School and Cultural Exchange Program that developed as a result of the March 11 tsunami. 22,626
    Total .................................bullet 3a 1,753,932
    bApproved for future payment
    Global Fund for Education Assistance
    1-5-7 JINNAN SHIBYA-KU
    TOKYO,SHIBUYA150-0041
    JA     		NONE PC To support the Jiro Murase Scholarship Program for Beyond Tomorrow U.S. Summer Program 2016. 49,583
    Michigan State University
    427 N SHAW LANE ROOM 301
    EAST LANSING,MI48824     		NONE PC To support the 2014 Michigan Japanese Quiz Bowl. 102,407
    Saint Paul-Nagasaki Sister City Committee
    7432 WEST SHORE DRIVE
    EDINA,MN55435     		NONE PC To support the showing of the film Pictures from a Hiroshima Schoolyard as part of the 60th anniversary of this sister city relationship, the oldest with Japan. 10,000
    Shelburne Art Center
    PO BOX 52
    SHELBURNE,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 194,490
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    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 ............     		    14 370,955  
    4 Dividends and interest from securities....     14 1,192,711  
    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 2,963 18 7,122,010  
    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 -144,615 18 16,584  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. -141,652 8,702,260  
    13Total. Add line 12, columns (b), (d), and (e)..................
    138,560,608
    (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 (2014)
    Form 990-PF (2014)
    Page 13
    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) 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 (2014)
    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
    2014
    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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    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
    2
     
     

    Nintendo of America  
    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
    3
     
     

    john w creighton jr  
    C/O UNITED STATES-JAPAN FOUNDATION
     
    new york, NY10016

    		$100,000


    (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.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 4
    Name of organization
    UNITED STATES-JAPAN FOUNDATION
          		Employer identification number

    13-3054425
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
    that total more than $1,000 for the year from any one contributor. 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) (2014)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2014 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 2014 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   790,725 513,971 SL 40 19,768      
    APARTMENT IMPROVEM   241,370 155,764 SL 27 7,303      
    LEASEHOLD IMPROVE   245,635 226,734 SL   1,401      
    EQUIPMENT   164,621 99,132 SL 7 16,947      
    FURNITURE & FIXTUR   241,490 235,075 SL 7 1,400      

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

    TY 2014 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
     
          		5-25-5 3F HIROO
    TOKYO,SHIBUYA150-0012
    JA     		2014-04-14 48,344 To support scholarships for American students to partic 48,344 NO Annually 2014-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
     
          		TORANOMON 30 MORI BUILDING 6F
    TOKYO,MINATO105-6306
    JA     		2014-10-19 57,010 To support a policy-relevant study titled Maritime Secu 57,010 NO Annually 2014-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
     
          		2-5-2 9TH FL
    TOKYO,CHIYODA103-0084
    JA     		2014-10-07 5,015 To support an English education program to be held at F 5,015 NO Annually 2014-12-31 COMPLIANCE WITH GRANT REQUIREMENTS
     
          		215-1 KAYANAKA TAKKON-CHO
    IWATE,OFUNATO022-0006
    JA     		2014-10-19 22,626 To support the Takata High School-Del Norte High School 22,626 NO Annually 2014-12-31 COMPLIANCE WITH GRANT REQUIREMENTS

    TY 2014 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, 2014, 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, 2014.

    TY 2014 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 180,080 180,080
    ACCENTURE 116,103 116,103
    ACTAVIS INC 106,053 106,053
    ALEXANDER AND BALDWIN INC 90,690 90,690
    ALLEGHENY TECHNOLOGIES 55,110 55,110
    ALLISON TRANSMISSION HOLDING 52,037 52,037
    ALLERGAN INC. 172,623 172,623
    ALLY FINANCIALS 63,656 63,656
    ALLIED WRLD ASSUR COM 97,075 97,075
    AMERCO 66,801 66,801
    AMERICAN CAPITAL LTD. 61,946 61,946
    AMERICAN EXPRESS 176,776 176,776
    AMERISOURCEBERGEN CORP. 117,208 117,208
    AMGEN INC. 137,945 137,945
    BED BATH & BEYOND INC.    
    BIOGEN IDEC INC 184,661 184,661
    BROOKDALE SENIOR LIVING INC. 64,173 64,173
    CARRIZO OIL & GAS 36,234 36,234
    CASEY'S GENERAL STORES INC.    
    CDW CORP/DE 38,511 38,511
    CIT GROUP INC. 61,701 61,701
    CNI FINL GROUP INC.    
    CNO FINANCIAL GROUP INC. 70,447 70,447
    COCA-COLA CO.    
    COLGATE PALMOLIVE CO. 152,218 152,218
    COMERICA INC 59,018 59,018
    COSTCO WHOLESALE CORP 127,575 127,575
    CST BRANDS INC. 87,220 87,220
    DELEK US HOLDINGS INC. 37,018 37,018
    DISCOVER FINANCIAL SERVICES 41,914 41,914
    DOLLAR TREE INC 84,456 84,456
    E M C CORP MASS    
    EBAY INC    
    ENCORE WIRE CORP 52,822 52,822
    FACEBOOK INC 62,416 62,416
    FNF GROUP 81,991 81,991
    FOOT LOCKER INC.    
    FRANKLIN RESOURCE INC.    
    GENERAL ELECTRIC CO 111,188 111,188
    GILEAD SCIENCES INC. 207,372 207,372
    GOOGLE INC. 150,708 150,708
    GULFPORT ENERGY CORP 86,193 86,193
    H&R BLOCK INC. 79,350 79,350
    HYATT HOTELS CORP 78,875 78,875
    INTREPID POTASH INC COM 58,227 58,227
    INVESTORS BANCORP INC. 56,462 56,462
    ISTAR FINANCIAL INC. 37,059 37,059
    JOHNSON CONTROLS INC    
    JUNIPER NETWORKS INC    
    KEYCORP    
    LEUCADIA NATIONAL CORP    
    LSB INDS INC COM 53,134 53,134
    M D C HOLDINGS INC 49,102 49,102
    MCDONALDS CORP    
    MCKESSON CORP 234,981 234,981
    MONDELEZ INTERNATIONAL 196,155 196,155
    MONSANTO CO. 215,046 215,046
    NEWS CORP    
    NIKE INC. 86,535 86,535
    OCCIDENTAL PETROLEUM CORP 72,549 72,549
    OSHKOCH CORP 92,435 92,435
    OWENS CORNING NEW COM 25,962 25,962
    PEPSICO INC. 236,400 236,400
    PHILIP MORRIS INTERNATIONAL    
    PIONEER NATURAL RESOURCES 40,934 40,934
    PLEXIS CORP COM    
    PLUM CREEK TIMER COMPANY INC.    
    PRICELINE.COM INC.    
    PROCTER & GAMBLE CO. 169,519 169,519
    QUALCOMM INC. 59,464 59,464
    RALPH LAUREN CORP 114,614 114,614
    RANGE RESOURCES CORP    
    RAYMOND JAMES FINANCIAL INC.    
    RAYNOIER ADVANCED 38,133 38,133
    ROCK-TENN CO 37,198 37,198
    RYMAN HOSPITALITY PPTYS INC. 60,650 60,650
    SCHLUMBERGER LTD. 136,656 136,656
    SCHNITZER STEEL INDUSTRIES INC    
    SEACOR HOLDINGS INC 60,893 60,893
    SINCLAIR BROADCAST GROUP INC.    
    STARBUCKS CORP 172,305 172,305
    STATE STREET CORP 109,900 109,900
    STRYKER CORP    
    SUSSER HOLDINGS CORP    
    TECH DATA CORP 90,735 90,735
    TESCO CORP. 2,346 2,346
    THE ESTEE LAUDER COMPANIES 144,780 144,780
    THE PRICELINE GROUP INC 96,918 96,918
    THERMO FISHER SCIENTIFIC 187,935 187,935
    TJX COMPANIES INC. 164,592 164,592
    TOWERS WATSON & CO. 49,795 49,795
    TRIBUNE CO. 115,953 115,953
    UNION PACIFIC CORP 142,003 142,003
    UNITED PARCEL SERVICE INC. 177,872 177,872
    UNITED TECHNOLOGIES CORP 57,500 57,500
    UNIVERSAL AMERICAN SPIN CORP    
    VAIL RESORTS INC.    
    VISA INC. 235,455 235,455
    VISTEON CORP COM 40,074 40,074
    VOYA FINANCIAL INC. 53,610 53,610
    WELLS FARGO 98,676 98,676
    WHITE MOUNTAINS INS GROUP LTD. 79,393 79,393
    W W GRAINGER INC 101,701 101,701
    WALGREENS BOOTS ALLIANCE 144,780 144,780

    TY 2014 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 694,684 694,684
    ONSET ENTRPRZ ASSOC II LP FMV    
    FARALON CAP MGT PRTNRS LP FMV 342,182 342,182
    GEMELLI INVESTORS LP FMV 274,546 274,546
    KKR ENERGY INCOME & GROWTH FND FMV 454,430 454,430
    JP MRGN EURO DIR CORP FIN INV FMV 1,861 1,861
    JP MRGN US DIR CORP FIN INV FMV 77,396 77,396
    JP MRGN EURO POOL CORP FIN INV FMV 413,156 413,156
    JP MRGN US POOLED CORP FIN INV FMV 1,773,194 1,773,194
    AVENUE ASIA INT'L LTD FMV    
    CHESAPKE PRTNRS INT'L LTD FMV 3,468,432 3,468,432
    FIR TREE INT'L VAL FUND LTD FMV 853 853
    OCA BRIGADE CREDIT FUND II LLC FMV 4,516,338 4,516,338
    OCA WESLEY MTG REIT FUND LLC FMV 3,180,766 3,180,766
    OCA STRATEGOS RBMS FUND FMV 4,747,242 4,747,242
    OCA CAPITAL SOLUTIONS OVERSEAS FMV 415,830 415,830
    PERSHING SQ INT'L LTD FMV 4,916,736 4,916,736
    ANCHRGE CAP PRTNRS OFFSHRE LTD FMV 2,945,479 2,945,479
    MKP CREDIT OFFSHORE LTD FMV    
    AURELIUS CAPITAL INT'L LTD FMV    
    NWI EMERGING FUND FMV 3,606,914 3,606,914
    LYRICAL PARTNERS FMV 6,473,523 6,473,523
    SACHERN HEAD OFFSHORE FMV 3,277,469 3,277,469
    CERBERUS RMBS OPPORTUNITIES FMV 3,023,798 3,023,798
    ALPHAGEN EURO FMV 3,038,891 3,038,891
    HEALTHCARE ROYALTY FMV 31,104 31,104
    VAN ECK FDS INT'L INVGOLD I FMV 1,373,187 1,373,187
    YACKTMAN AMG FDS YACKTMAN INST FMV 6,433,141 6,433,141
    VAN ECK FDS GLBL HRD ASS I FMV    
    TWEEDY BROWN FD WWID HIDVYLDVA FMV 2,608,604 2,608,604
    ISHARES MSCI JAPAN INDEX FUND FMV 2,217,652 2,217,652
    MATHEWS ASIA DIV INSTL FMV 2,961,041 2,961,041
    MANAGERS AMG FUNDS FMV    
    VANGUARD FTSE EMERGING MKTS FMV 2,338,528 2,338,528
    VANGUARD 500 INDEX FUND FMV 10,263,267 10,263,267
    ABERDEEN GL SM CAP FMV 1,879,262 1,879,262
    EATON VANCE MUTUAL FUND FMV 2,594,730 2,594,730

    TY 2014 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 790,725 533,739 256,986  
    APARTMENT IMPROVEM 241,370 163,067 78,303  
    LEASEHOLD IMPROVE 245,635 228,135 17,500  
    EQUIPMENT 164,621 116,079 48,542  
    FURNITURE & FIXTUR 241,490 236,475 5,015  


    TY 2014 LegalFeesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 30,133     30,133


    TY 2014 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 14,087 12,881 12,881
    DUE FROM BROKER 112,890 353,459 353,459


    TY 2014 OtherDecreasesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Amount
       
       


    TY 2014 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. 80,328 4,016   51,776
    PROGRAM PROJECT/DEVELOPMENT 43,056     43,056
    TELEPHONE AND FACSIMILE 9,799 490   9,309
    DUES 10,724     10,724
    POSTAGE AND MESSENGER 1,986 99   1,887
    US-JAPAN LEADERSHIP PROGRAM 648,308     648,308
    BAD DEBT EXPENSE 45,000      


    TY 2014 OtherIncomeSchedule2
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    NET PARTNERSHP PASS-THRU Income - other -128,031 16,584  


    TY 2014 OtherLiabilitiesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Description Beginning of Year - Book Value End of Year - Book Value
    DEFERRED EXCISE TAXES PAYABLE 153,205 134,507


    TY 2014 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 819,835 819,835    


    TY 2014 TaxesSchedule
    Name:
    UNITED STATES-JAPAN FOUNDATION
    EIN: 13-3054425
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL EXCISE TAXES 76,432