Statement of Financial Activities
Fiscal Year beginning 1 April 2018 and ending 31 March 2019
（Unit：Yen）

Certified Non-Profit Organization Human Rights Now
Account Item
INCREASE (DECREASE) IN GENERAL NET
ASSETSⅠ ORDINARY INCOME
１．Membership Fees
Regular memberships
Corporation memberships
Student memberships
Sponsored memberships
Monthly sponsors
２．Donation Income
Individual Donation
Corporation Donation
Atonement Donation
VALUE BOOKS
Benefit One
Youth Festival Committee
Other Donation
Donation Transferred
３．Subsidies
Public subsidies
４．Revenue
Sales of goods
Sales of books
５．Other Income
Participation fee to charity party
Youth Festival exhibition fee
Participation fee to other events
Miscellaneous income
Interest income
Foreign exchange gains
TOTAL ORDINARY INCOME
Ⅱ ORDINARY EXPENSES
１．Operating Expenses（１）Personnel expenses
Directors’ compensations
Salaries and allowance
Statutory welfare expenses
Total personnel expenses（２）Other expenses
Cost of goods soldTraining expenses
Lectures and events expenses
Traveling and transportation expenses
Communication expenses
Business consignments expenses
Rents
Utilities expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
LeasesConference expenses
Insurance premiums
Miscellaneous expenses
Total other expenses
Total Operating Expenses
２．Administrative Expenses（１）Personnel expenses
Directors’ compensations
Sales and allowance
Statutory welfare expenses
Total personnel expenses（２）Other expenses
Training expenses
Lectures and events expenses
Traveling and transportation expenses
Communication expenses
Business consignments expenses
Rents
Utilities expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
LeasesConference expenses
Insurance premiums
Miscellaneous expenses
Miscellaneous losses
Foreign exchange losses
Total other expenses
Total Administrative Expenses
TOTAL ORDINARY EXPENSES
Increase (Decrease) in Ordinary Profit
Transfer in Separate Accounts
Increase (Decrease) in Net Assets before Tax
Reduction
Income Taxes – Current
Increase (Decrease) in Net Assets
Accumulated Assets at Beginning of the Period
Accumulated Assets at End of the Period
Item
INCREASE (DECREASE) IN RESTRICTED NET
ASSETS
Ⅰ DONATION INCOME（BEQUESTS・ONO FUND）
Ⅱ TRANSFER TO ORDINARY NET ASSETS
Post-Disaster Recovery Burma FundOno FundIncrease (Decrease) in Net Assets
Accumulated Assets at Beginning of the Period
Accumulated Assets at End of the Period

Specified Non-ProfitActivities

Other Activities

Total

3,573,000
2,400,000
39,297530,375
534,000

3,573,000
2,400,000
39,297530,375
534,000

3,738,578
177,504
600,000
212,442
86,6001,100,000
132,254
5,673,003

3,738,578
177,504
600,000
212,442
86,6001,100,000
132,254
5,673,003

1,583,646

1,583,646
632,950
71,096

632,950
71,0963,221,070
56,0001,907,469
354,40480
18,05425,937,776

704,046

3,221,070
56,0001,907,469
354,40480
18,054
26,641,822

480,000
6,610,821
368,559
7,459,380

0
19,0695,025
24,094

480,000
6,629,890
373,584
7,483,474

028,9982,737,641
1,308,286
86,335200,309782,003
85,057
13,099747
364,289
8,936
125,344
400,713
146,446
5,600
50,00008,959
015,3986,368,160
13,827,540

503,243
023,663
27,611
8,766
25,462
8,197
1,822
394
95
22,21917
15,86221,776
17,015000000676,142700,236503,243
28,9982,761,304
1,335,897
95,101
225,771790,200
86,87913,493
842
386,508
8,953
141,206
422,489
163,461
5,600
50,00008,959
015,3987,044,302
14,527,776

120,000
4,576,733
653,365
5,350,0980000120,000
4,576,733
653,365
5,350,098

0685,625
800,030
242,574
737,761
546,482
121,522
11,4292,763
52,719517
459,605
278,286
480,494
50,300712,800
67,500010,800200
89,802
6,367
5,357,576
10,707,67424,535,214
1,402,562
3,810

000000000000000000000
000700,236
3,810-3,8100685,625
800,030
242,574
737,761
546,482
121,522
11,4292,763
52,719517
459,605
278,286
480,494
50,300712,800
67,500010,800200
89,802
6,367
5,357,576
10,707,674
25,235,450
1,406,372
0

1,406,372

0

1,406,372
70,0001,336,372
8,163,822
9,500,194

Specified Non-Profit
Activities
20,754,133
673,0035,000,000

Other Activities

Total

20,754,133

5,673,00315,081,130
1,900,000
16,981,130

Balance Sheet for Specified Non-Profit Activities
Certified Non-Profit Organization
Human Rights Now[Tax-included](Unit: Yen)

As of 31 March 2019ASSETS
Item【Current Assets】
Cash
Transfer accounts
Ordinary savings accounts
Supplies
Advances
Advances paid
Accounts receivable
Total Current Assets【Noncurrent Assets】(Investments and other assets)
Deposits
Total investments and other assets
Total Noncurrent Assets

Total Assets

AmountLIABILITIES AND NET
ASSETS
Item【Current Liabilities】
504,406 Accounts payable
3,736,884 Advances received25,562,233 Deposits received
801,972 Suspense receipt

22,291 Total Current Liabilities
Total Liabilities
309,493
236,100 Net Assets

Amount2,414,346
2,703,885
151,874
155,812
5,425,917
5,425,917

31,173,379 【Net Assets】
Net assets(Ordinary net assets)
733,862 (Specified net assets)

733,862 Total Net Assets
Total Net Assets
733,862
31,907,241 Total Liabilities and Net Assets

26,481,324
9,500,194
16,981,130
26,481,324
26,481,324
31,907,241

Inventory of Assets for Specified Non-Profit Activities
Certified Non-Profit Organization
Human Rights Now[Tax-included]（Unit：Yen）
As of 31 March 2019
《Assets》【Current Assets】
Cash
Transfer Accounts
Japan Post Bank (General)
Japan Post Bank (Future Lawyers Project)
Ordinary Savings Accounts
MUFG UFJ Bank ①
MUFG UFJ Bank ②
MUFG UFJ Bank ③
MUFG UFJ Bank ④
MUFG UFJ Bank (Foreign Currency)
Japan Post Bank
Rakuten Bank
Pay-palSupplies
Goods
Books
Advances Paid
Book replacement purchases
Advanced Payment
Rents for April
Secretariat Communications Expenses
Accounts Receivable
Robot Payment
OthersTotal Current Assets【Noncurrent Assets】(Investments and Other Assets)
Deposits
Total Investments and Other Assets
Total Current Assets
Total Assets《Liabilities》【Current Liabilities】
Accounts Payable
Personnel Expenses
Social Insurance Premiums
Burma Transportation Expenses
Rent of NY Office for 2018
Operations Consignment Expenses
Domestic Human Rights Education DVD Production
Expenses
Accounts Received
Branch Membership after 2019
Subsidies
Deposits Received
Withholding Tax
Payments for Books
Suspense Receipt
Total Current Liabilities
Total Liabilities
Net Assets

504,406
3,736,884(3,010,760)(726,124)
25,562,233(1,109,089)(1,006,683)(13,862)(16,604,741)(110)(6,115,369)(31,236)(681,143)
801,972(106,308)(695,664)
22,291(19,080)
309,493(290,000)(19,493)
236,100(222,000)(14,100)
31,173,379

733,862
733,862
733,862
31,907,241

2,414,346(1,125,533)(490,028)(141,085)(90,500)(97,200)(470,000)
2,703,885(790,000)(1,913,885)
151,874(123,846)(28,028)
155,812
5,425,917
5,425,917
26,481,324

Appendix for Financial Statements
Certified Non-Profit Organization
Human Rights Now
1.

Important Accounting Guidelines
The making of financial statements should be done according to The Standard ofNPO Corporation Accounting (Released on 20 July 2010; updated on 12 December
2017; NPO Corporation Accounting Councils).
(1) Appraisal Standards and Methods of Inventories
The appraisal on inventories (supplies) is made on cost basis and separate accounts.
(2) Accounting on Sales Taxes
The accounting on sales taxes is in tax-included manner.

2. Details of Operating Expenses
The details of operating expenses are as follows:(Unit: Yen)

Item
Personnel Expenses
Directors’ compensations
Salaries and allowance
Statutory welfare expenses
Total Personnel Expenses（２） Other Expenses
Cost of goods soldTraining expenses
Lectures and events expenses
Traveling and transportation
expensesCommunication expenses
Business consignments expenses
Rents
Utilities expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
LeasesConference expenses
Insurance premiums
Miscellaneous expenses
Total Other Expenses
Total

Int’l Coop.
HR Abuse
Overseas
Investigation Human Rights
ReportEducation

ChildrenRights

Women’s
Rights60,0001,271,312
67,011
1,398,323

30,0001,271,312
67,011
1,368,323

60,000381,393
33,505474,898

90,0001,271,312
33,505
1,394,817

240,000
4,195,329
201,032
4,636,361

00
576,57000151,4150000
0885,000001,612,985

75,60624,28959,07954,64812,151
914
221
4,221
8,841
36,80462,963
40,637000000956,944
2,355,267

134,359
5,181
15,75954,64812,151
244
58
1,126
10
9,817
5,944
10,264000000400,9761,769,299

000
54,64812,1510000000000000
66,799541,697752,774
15,57547,37354,64812,151
10,733
177
15,38432
29,512
17,86933,283050,00000001,924,511
3,319,328

962,73945,045
122,211
218,592
48,604
11,891456
20,731
8,883
76,13386,776
84,184050,00000003,349,230
7,985,591

Total

（１）

(Unit: Yen)
Investigation for Human Rights Promotion andProtection, Research and Advocacy, and Dissemination

Item
Personnel Expenses
Directors’ compensations
Salaries and allowance
Statutory welfare expenses
Total Personnel Expenses
Other Expenses(2)
Cost of goods soldTraining expenses
Lectures and events expenses
Traveling and transportation
expensesCommunication expenses
Business consignments expenses
Rents
Utilities expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
LeasesConference expenses
Insurance premiums
Miscellaneous expenses
Total Other Expenses
Total

Total ofOperation

Total ofUN / Int’l
Research onHR Standards

Domestic
Information
Provision

90,000762,787
67,011
919,798

90,000381,393
33,505504,898

60,0001,271,312
67,011
1,398,323

240,000
2,415,492
167,527
2,823,019

0
19,0695,025
24,094

480,000
6,629,890
373,584
7,483,474

120,000
4,576,733
653,365
5,350,098

600,000
11,206,623
1,026,949
12,833,572

00
149,996

027,998475,1790
1,000
499,481

028,998
1,124,656

503,243
023,663503,243
28,9982,761,304

00685,625

503,243
28,9983,446,929

184,506
11,12732,71754,64812,151
506
122
2,337
22
20,381
46,90022,7120000
00538,125
1,457,923

109,489725
2,205
454,115
12,151
34
8
157
1
1,933
34,746
8,245
5,600
0
0
8,959
0
15,3981,156,943
1,661,841

51,55229,43843,17654,64812,151
668
161
341,064
30
26,897232,291
31,3050000001,323,862
2,722,185

345,547
41,29078,098563,41136,453
1,208
291
343,55853
49,211
313,937
62,262
5,600
0
0
8,959
0
15,3983,018,930
5,841,949

27,611
8,766
25,462
8,197
1,822
394
95
22,21917
15,862
21,776
17,015000000676,142700,236

1,335,897
95,101
225,771790,200
86,87913,493
842
386,508
8,953
141,206
422,489
163,461
5,600
50,00008,959
015,3987,044,302
14,527,776

800,030
242,574
737,761
546,482
121,522
11,4292,763
52,719517
459,605
278,286
480,494
50,300712,800
67,500010,800200
5,261,407
10,611,505

2,135,927
337,675
963,532
1,336,682
208,401
24,922
3,605
439,2279,470
600,811700,775
643,955
55,900762,800
67,5008,959
10,80015,59812,305,70925,139,281

Human Rights Policy
Advocacy

Total

Sales ofGoods andBooks

Administration

Total

(1)

3.

Details of Transfer from Specified Net Assets to Ordinary Net Assets
The details of transfer from specified net assets to ordinary net assets are as follows:(Unit: Yen)
AmountContent
Transfer to Ordinary Income
Transfer to overseas human rights education projects

4.

673,003

Transfer to human rights abuse investigation and research forpromotion and of human rights

5,000,000

Total

5,673,003

Details of Donations with Restricted Usages
The details of donations with restricted usages are as follows:(Unit: Yen)
Content

Beginning of thePeriodNote1,900,000

0673,003

Specified net assets for projects on overseas human
1,226,997 rights education and human rights policy advocacy

020,754,133

5,000,000

Specified net assets for human rights investigation and
15,754,133 research for human rights promotion and protection

604,4550463,370

141,085 Subsidies for overseas human rights education projects

4,398

1,973,800

231,628

Japanese Trade Union Confederation
Cooperative Love Campaign

01,000,000

973,770

26,230 Subsidies for overseas human rights education projects

Japan Post LimitedAllocation of New Year Donations

451,128

0451,1280 Subsidies for Domestic information provision projects

2,959,981

23,727,933

7,792,899

Post-Disaster Recovery Burma FundOno FundIndependent Administrative Corporation
International Exchange Fund
Asia and Culture Creation Cooperation Subsidy
ProgramLush Japan Limited
Lush Japan Charity BankTotal
5.

Increase Decrease

End of thePeriod

1,746,570 Subsidies for human rights policy advocacy projects

18,895,015

Details on Increase (Decrease) in Noncurrent Assets(Unit: Yen)

Item
Investment and Other Assets
Deposits
Total
6.

At Beginning ofthe Period

IncreaseDecrease

411,639
411,639322,223
322,223

0

At End of the Accumulated
Period Depreciation
733,862
733,8620

Carrying
Amount at
End of thePeriod

733,862
733,862

Mandatory Items to Indicate the Increase (Decrease) in the Assets, Liabilities and Net Assets of other Non-Profit Corporations and Method of differentiating Operating
Expenses and Administrative Expenses
Area ratio for rents, utilities expenses, and depreciation expenses are distributed on area ratio; and salaries and allowance, and statutory welfare expenses are distributedon engagement ratio.