TY 2023 Form 990PF

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)
	1	Contributions, gifts, grants, etc., received (attach schedule)	1,750,127
2	Check .............
3	Interest on savings and temporary cash investments	21,358	21,358	21,358
4	Dividends and interest from securities...	51,814	51,814	51,814
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10
b	Gross sales price for all assets on line 6a
7	Capital gain net income (from Part IV, line 2)...		0
8	Net short-term capital gain.........			0
9	Income modifications...........
10a	Gross sales less returns and allowances	5,596
b	Less: Cost of goods sold....	1,660
c	Gross profit or (loss) (attach schedule).....		3,936		3,936
11	Other income (attach schedule).......
12	Total. Add lines 1 through 11........	1,827,235	73,172	77,108
	13	Compensation of officers, directors, trustees, etc.	140,660	0	0	140,660
14	Other employee salaries and wages......	420,742	0	93,473	327,269
15	Pension plans, employee benefits.......	237,503	0	27,698	209,805
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	26,937	0	18,292	8,645
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	26,850	13,425	0	13,425
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	94,315	0	0	94,315
17	Interest...............
18	Taxes (attach schedule) (see instructions)...
19	Depreciation (attach schedule) and depletion...		203,252	0	9,218
20	Occupancy..............	107,770	0	4,718	103,052
21	Travel, conferences, and meetings.......	51,552	0	104	51,448
22	Printing and publications..........	4,404	0	0	4,404
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	97,113	0	-149,567	201,180
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	1,411,098	13,425	3,936	1,154,203
25	Contributions, gifts, grants paid.......	30,000			30,000
26	Total expenses and disbursements. Add lines 24 and 25	1,441,098	13,425	3,936	1,184,203
	27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	386,137
b	Net investment income (if negative, enter -0-)		59,747
c	Adjusted net income (if negative, enter -0-)...			73,172

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	700	564	564
	2	Savings and temporary cash investments.........	1,286,627	1,650,709	1,650,709
	3	Accounts receivable 12
		Less: allowance for doubtful accounts	302	12	12
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............	27,488	25,828	25,828
	9	Prepaid expenses and deferred charges..........	3,753	4,282	4,282
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......	1,112,200	List of Attached Documents: // Content 1,119,940	1,119,940
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 5,133,794
		Less: accumulated depreciation (attach schedule) 1,751,866	3,313,988	List of Attached Documents: // Content 3,381,928	3,381,928
	15	Other assets (describe )	List of Attached Documents: // Content 22,944	List of Attached Documents: // Content 17,928	List of Attached Documents: // Content 17,928
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	5,768,002	6,201,191	6,201,191
	17	Accounts payable and accrued expenses..........	128,236	78,535
	18	Grants payable.................
	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 )	List of Attached Documents: // Content 146,374	List of Attached Documents: // Content 227,870
	23	Total liabilities (add lines 17 through 22).........	274,610	306,405
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	5,493,392	5,894,786
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	5,493,392	5,894,786
	30	Total liabilities and net assets/fund balances (see instructions).	5,768,002	6,201,191

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

5,493,392

Enter amount from Part I, line 27a .....................

386,137

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

15,257

Add lines 1, 2, and 3 ..........................

5,894,786

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

5,894,786

(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.)
1a
b
c
d
e

(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
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(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
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2
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 ...................		3

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	830
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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	0
3	Add lines 1 and 2...........................	3	830
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	830
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	875
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	875
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	45
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax45	Refunded	11	0

(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
Kevin Maher	Exec. Director/Clerk/Member 40.00	110,158	30,502	0
396 Harvard Street Cambridge,MA021383924
Paige Asawa	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Tariq Hasan	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Mashahiro Miki	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Yoshiyuki Nagaoka	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Kyoichi Rikitake	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Donna Snyder	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Adin Strauss	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Hirotsugu Terasaki	Board of Directors Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Yoshiki Tanigawa	President/Board Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924
Kazuo Saito	Treasurer/Board Member 0.50	0	0	0
396 Harvard Street Cambridge,MA021383924


(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
Mary Zimmerman	Administrative Manag 40.00	92,265	14,898	0
396 Harvard Street Cambridge,MA02138	Administrative Manag 40.00	92,265	14,898	0
Bonnie Alexander	Accounting Manager 32.00	80,976	18,764	0
396 Harvard Street Cambridge,MA02138	Accounting Manager 32.00	80,976	18,764	0
Tsu-erh Koizumi	Program Manager 40.00	68,434	12,426	0
396 Harvard Street Cambridge,MA02138	Program Manager 40.00	68,434	12,426	0
Anri Tanabe	Outreach Manager 40.00	65,283	13,223	0
396 Harvard Street Cambridge,MA02138	Outreach Manager 40.00	65,283	13,223	0
Preandra Noel	Program/Office Assis 40.00	50,610	10,644	0
396 Harvard Street Cambridge,MA02138	Program/Office Assis 40.00	50,610	10,644	0
Total number of other employees paid over $50,000...................				0

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	Networking and Program Development: In support of our goal of establishing and fostering connections with like-minded scholars and peacebuilders, the Center hosted virtual and in-person meetings with academics throughout the year. In these meetings we introduced our work and mission, and explored potential collaborations with the scholars. In addition, we organized virtual and in-person planning meetings with the scholars we partnered with in our events. We also met with scholars at events and academic conferences.	199,042
2	Seminars and Public Events: In 2023, we continued hosting our regular Dialogue Nights series for university students and young professionals. As part of our 30th anniversary celebrations, we explored aspects of our founding lecture in each event. The Center also hosted a panel dialogue on nuclear disarmament in the spring. In June, we hosted our annual Global Citizens Seminar with eight doctoral students from around the Greater Boston area, facilitated by Drs. Karen Ross of Umass Boston and Jason Goulah of DePaul University. In conjunction with our 30th anniversary, we also hosted our annual Ikeda Forum, featuring a panel discussion on the transformative power of literature. In addition, the Center continued to host our Indigo Talk series on Zoom with two virtual talks by Dr. Cynthia Dillard of Seattle University and Dr. Zeena Zakharia of the University of Maryland.	358,998
3	Publications and Website: In 2023, the Center continued efforts in promoting our existing publications through networking meetings, conferences, and social media. We also continued to develop chapters, and search for a publisher, for our next multi-author book, Dialogues of the Heart: Daisaku Ikeda, Transnationalism, and American Literature. In the winter, we launched a brand-new website, which includes several new features to help us better share our work and mission. At the same time, we developed a video with an outside production company to help introduce the Center to a wide audience. We also continued to produce new episodes on our podcast series, the Dialogue Studio, which explores the transformative power of dialogue with people from all walks of life.	174,591
4

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

		(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........
4Qualifying distributions for 2023 from Part
XI, line 4: $
a Applied to 2022, but not more than line 2a
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 2023 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2023.
(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
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 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........
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) .......
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total
	73,172	19,820	9,552	20,214	122,758
b 85% (0.85) of line 2a .........	62,196	16,847	8,119	17,182	104,344
c Qualifying distributions from Part XI, line 4 for each year listed .....	1,451,190	1,182,427	1,182,724	1,241,142	5,057,483
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........	0	0	0	0	0
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	1,451,190	1,182,427	1,182,724	1,241,142	5,057,483
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......					0
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)					0
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..	82,659	97,585	89,318	81,552	351,114
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) ....					0
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....					0
(3) Largest amount of support from an exempt organization					0
(4) Gross investment income					0

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

Anri Tanabe
396 Harvard Avenue
Cambridge,MA02138
(617) 491-1090

bThe form in which applications should be submitted and information and materials they should include:

Interested applicants must submit the following materials: Ikeda Center Education Fellows Application Form, a curriculum vitae, a dissertation abstract summarizing the focus of the accepted dissertation topic, a dissertation prospectus describing the topic to be explored, a timeline for completion, a personal statement, a writing sample, a graduate transcript, and two letters of recommendation (one from a professor familiar with the student's academic work and one from the dissertation director/chair). In the summer of 2023, we held a mid-program seminar with each of the three current Education Fellows. Prior to the seminars, the fellows submitted a progress report outlining proof of progress of their dissertation. During the in-person seminar, they shared a 20-minute verbal presentation, followed by a discussion with the program advisors about their dissertation research.

cAny submission deadlines:

In 2023, we did not accept any applications.

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

The Ikeda Center for Peace, Learning, And Dialogue, Inc.'s Education Fellows Program supports doctoral dissertations in the field of Ikeda/Soka studies in education, including its relation to the philosophy and practice of education more generally. The Ikeda Center invites a wide range of approaches, including dissertation research that examines intrinsic and extrinsic dimensions of Ikeda/Soka studies in education. By "intrinsic" we mean the historical and primary texts by Makiguchi, Toda, and Ikeda in Japanese and in the contexts in which they were written; by "extrinsic" we mean these texts and their ideas in translation and application in various contexts and disciplines.

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
Andrea Rehani 396 Harvard Street Cambridge,MA02138	N/A	I	Fellowship Grant	10,000
Da'Veeda McClarkson 396 Harvard Street Cambridge,MA02138	N/A	I	Fellowship Grant	10,000
Yumi Saito 396 Harvard Street Cambridge,MA02138	N/A	I	Fellowship Grant	10,000
Total ................................. 3a				30,000

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
Theory One Design	Website design	54,308
1981 Memorial Drive Suite 147 Chicopee,MA01020	Website design	54,308

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	(e) Related or exempt function income (See instructions.)
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	21,358
4 Dividends and interest from securities ....			14	51,814
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 ............
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory					3,936
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		73,172	3,936

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
10	Sales of publications, books & conference related materials. Books and publications promote the theme and mission of the Ikeda Center.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

bApproved for future payment

Total ................................. 3b				0

Name of organization Ikeda Center for Peace Learning and Dialogue Inc

Part I Contributors	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	Soka Gakkai International Center 15-3 Samon-Cho Tokyo, Shinjuku-ku160-0017JA	$ 1,750,000	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Name of organization Ikeda Center for Peace Learning and Dialogue Inc		Employer identification number 04-3366125

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) (2023)


Name of organization Ikeda Center for Peace Learning and Dialogue Inc			Employer identification number 04-3366125
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.) $ Use duplicate copies of Part III if additional space is needed.

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value	End of Year Fair Market Value
Land	1,622,300	0	1,622,300	1,622,300
Buildings	1,921,300	768,477	1,152,823	1,152,823
Property Improvements	1,313,550	929,303	384,247	384,247
Furniture & Equipment	111,841	54,086	57,755	57,755
Construction in Progress	164,803	0	164,803	164,803

Description	Revenue and Expenses per Books	Adjusted Net Income	Disbursements for Charitable Purposes
Office expenses	57,020	16,591	40,429
Honoraria	7,150	0	7,150
Marketing	10,015	548	9,467
Insurance	22,428	3,949	18,479
MA Form PC filing fees	500	0	500
Allocate to charitable purposes	0	-170,655	161,437
Accrual-to-cash adjustment	0	0	-36,282

Description	Beginning of Year - Book Value	End of Year - Book Value
Accrued Post Retirement Health Costs	123,430	209,942
Lease Liabilities	22,944	17,928

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