Form No. 14 (Regulation 28)

Statement of Financial Activities
for the 2017 Fiscal Year
Beginning 1 April 2017 and ending 31 March 2018
Certified Non-Profit Organization
Human Rights Now(Unit：Yen)
Item
INCREASE (DECREASE) IN
GENERAL NET ASSETS
Ⅰ ORDINARY INCOME
１ Membership Fees
Regular memberships
Sponsored memberships
Student memberships
Corporation memberships
Organization
memberships
Monthly sponsors
２ Donation Income
Donation income
Donation Transferred
３ Subsidies
Public subsidies
４ Revenue
Sales of goods
Sales of books
５ Other Income
Revenue of Charity Run
Miscellaneous income
Interest income
TOTAL ORDINARY
INCOMEⅡ ORDINARY EXPENSES
１ Operating Expenses(1) Personnel expenses
Salaries and allowance
Statutory welfare expenses
Total personnel expenses(2) Other expenses
Cost of goods soldLectures and events expenses
Traveling and transportation expenses
Communication expenses
Entertainment expenses
Rents
Utilities expenses
Depreciation expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
Conference expenses
Miscellaneous expenses
Packing and freight expenses
Welfare expensesMiscellaneous losses
Total other expenses
Total Operating Expenses
２ Administrative Expenses(1) Personnel expenses

Specified NonProfit Activities Other Activities

Total

3,683,801
570,993
63,3572,400,000

3,683,801
570,993
63,3572,400,000

0341,000

0
341,000

3,561,757
1,050,804

3,561,757
1,050,804

8,995,363

8,995,363
406,700
100,396

2,546,270
2,269,772
78

406,700
100,396
2,546,270
2,269,772
78

25,483,195

507,096

25,990,291

8,141,985
236,779
8,378,764

62,422
10,762
73,184
0
312,7022,826
19,54019,324050,082
3,877
0
3
0
0
189
10,671
2,210
7,550
0
0
0
0
2,980
0
0
431,954505,138

8,204,407
247,541
8,451,948

0
5,176,550
952,708
124,4070840,961
27,139070,1104
020,928375,478
1,990,711
462,226
32,4891,058,118
799
1,689
527,797
0
1,886
11,664,000
20,042,764

312,7025,179,376
972,248
143,7310
891,043
31,016
070,113
4
021,117386,149
1,992,921
469,776
32,4891,058,118
799
1,689
530,777
0
1,886
12,095,954
20,547,902
00

Salaries and allowance
Statutory wefare expenses
Total Personnel Expenses(2) Other Expenses
Lectures and events expenses
Traveling and transportation expenses
Communication expenses
Entertainment expenses
Rents
Utilities expenses
Depreciation expenses
Supplies expenses
Taxes and dues
Shipping expenses
News and books expenses
Office supplies expenses
Advertising expenses
Commission fees
Membership fees
Compensations
Conference expenses
Miscellaneous expenses
Packing and freight expenses
Welfare expenses
Miscellaneous 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 TaxReduction
Income Taxes (Current)
Increase (Decrease) in Net Assets
Accumulated Assets at Beginning of the Period
Accumulated Assets at End of the Period

2,247,229
419,756
2,666,985
60,203416,188
85,7160500,820
38,783
087
6
0
4,043
227,288
47,072
126,310
61,180817,828140
063,493
25,26060,8542,535,271
5,202,256
25,245,020
238,175
1,958

505,138
1,958△ 1,958

240,133

2,247,229
419,756
2,666,985
060,203
416,188
85,7160500,820
38,783087
60
4,043
227,288
47,072
126,310
61,180817,828140
063,493
25,26060,8542,535,271
5,202,256
25,750,158
240,133
0240,133△ 70,000
170,133
7,993,689
8,163,822(Unit: Yen)

Item
INCREASE (DECREASE) IN
RESTRICTED NET ASSETSⅠ DONATION INCOMEⅡ TRANSFER TO ORDINARY NET ASSETS
Increase (Decrease) in Net Assets
Accumulated Assets at Beginning of the Period
Accumulated Assets at End of the Period

Specified Non- Other Activities
Profit Activities

Total

1,900,000△ 1,050,804
849,196
1,050,804
1,900,000

Form No. 15 (Regulation 28)

Balance Sheet for the 2017 Fiscal YearAs of 31 March 2018
Certified Non-Profit Organization
Human Rights Now(Unit: Yen)
ItemAmountⅠ ASSETS
1 CURRENT ASSETS
Cash
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-palTransfer Accounts
Japan Post Bank (General)
Japan Post Bank (Future Lawyers
Project)
Supplies
Advances Paid
Advanced Payment
Accounts Receivable
Suspense Payments
TOTAL CURRENT ASSETS
2 NONCURRENT ASSETS(1) Investment and Other Assets
Deposits
Total Investment and Other Assets
TOTAL NONCURRENT ASSETS

612,069
1,919,650
1,006,673
0
191,833
106
6,115,318
31,236480,216
1,380,661
726,226
925,055
22,29135,958
485,300
10,137
13,942,729

411,639
411,639
411,639TOTAL ASSETS

14,354,368

Ⅱ CURRENT LIABILITIES
1 CURRENT LIABILITIES
Accounts Payable
Advances Received
Advance Subsidies
Suspense Receipt
Deposits Received
TOTAL CURRENT LIABILITIES

2,281,097
725,000
1,059,981
152,81271,656
4,290,546

TOTAL LIABILITIES

4,290,546

Ⅲ NET ASSETS

Specified Net Assets
Ordinary Net Assets
TOTAL NET ASSETSTOTAL LIABILITIES AND NET ASSETS

1,900,000
8,163,822
10,063,822
14,354,368

Form No. 17 (Regulation 28)

Inventory of Assets for the 2017 Fiscal YearAs of 31 March 2018
Certified Non-Profit Organization
Human Rights Now(Unit：Yen)
AmountItem
Ⅰ ASSETSCURRENT ASSETS
1
Cash
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 BankRakuten Bank
Pay-palTransfer Accounts
Japan Post Bank (General)
Japan Post Bank (Future Lawyers
Project)
Supplies
GoodsBooks
Advances Paid

2

612,069
1,919,650
1,006,673
0191,833
106
6,115,318
31,236480,216
1,380,661
726,226
189,207735,848

Book replacement purchases
Advanced Payment
Secretariat Communications Expenses
Accounts Receivable

22,291

Net sales of 2018 calendar credit
Confirmed amount of Japan Fund for
Global Environment
Suspense Payments
Phantom withdrawal amount ofcompensations
TOTAL CURRENT ASSETSNONCURRENT ASSETS

47,300(1) Investments and Other Assets
DepositsTotal Investments and Other Assets
TOTAL NONCURRENT ASSETS

35,958438,000

10,137
13,942,729

411,639
411,639
411,639TOTAL ASSETS

14,354,368

Ⅱ TOTAL LIABILITIESCURRENT LIABILITIES
1
Accounts Payable
Rent of NY Office for 2017
Rents and utilities for March
Salaries and allowance for March
Subsidized operating expenses
Advances Received
Unearned membership fees
Advance Subsidies
International Exchange Fund for next
periodUnused Lush Japan subsidies
Unused new year donations
Suspense Receipt

90,50019,2691,117,685
1,053,643

Wrong entry in public bank accountDeposits Received
Withholding income tax
TOTAL CURRENT LIABILITIES

152,812725,000

604,455
4,398
451,128

71,656
4,290,546

TOTAL LIABILITIES

4,290,546

NET ASSETS

10,063,822

Form No. 16 (Regulation 28)

Appendix for Financial Statements
for the 2017 Fiscal Year
Certified Non-Profit Organization
Human Rights Now

1.

Important Accounting Guidelines
The making of financial statements should be done according to The Standard of NPO
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（Unit：Yen）
International Cooperation

Item(1) Personnel Expenses
Directors’ compensations
Salaries and allowance
Statutory welfare expenses(2) Total Personnel Expenses
Other Expenses
Cost of goods soldTraining expenses
Lectures and events expenses
Traveling and transportation expenses
Communication expenses
Business consignments expenses
Rents
Utilities expenses
Supplies expensesTaxes 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

ChildrenRights

Women’sRights

Overseas
Human Rights
Human
Abuse Fact
RightsInvestigation Education
and ReportTotal

1,824,228
43,051
1,867,279

624,228
43,051
667,279

187,268
21,525
208,793

1,584,228
21,525
1,605,753

4,219,952
129,152
4,349,104804,677
101,779
24,021050,082
3,877
0
20
10
987
55,583
11,51189,782000016,398001,158,718
3,025,997

365,381
126,2949,290
050,082
3,877
0
7
00346
19,4998,188
29,331
00799
0
5,446
0
0
618,540
1,285,819

0143,338
262
050,082
3,877
0
0
0
0
01,188000
001,689000200,436409,2292,439,316
276,418
36,6120135,975
3,877
0
34
1
01,683
94,713
19,614
244,757
0755,9180026,4570
1,885
4,037,260
5,643,013

3,609,374
647,829
70,1850286,22115,508
061
20
3,016
170,983
39,313363,8700755,918
799
1,689
48,3010
1,885
6,014,954
10,364,058(Unit: Yen)

Investigation for Human Rights Promotion and Protection,
Research and Advocacy, and Dissemination

Item

UN / Int’l
HumanRights Policy Research onHRAdvocacy
Standards

Domestic
Information
Provision

Total

OtherActivities

Total ofOperations

Total ofAdministration

Total（１） Personnel Expenses

Directors’ compensations
Salaries and allowance
Statutory welfare expenses（２） Total Personnel Expenses
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

374,537
43,051
417,588

187,268
21,525
208,7933,360,228
43,051
3,403,279

3,922,033
107,627
4,029,660

62,422
10,762
73,1848,204,407
247,541
8,451,948

2,247,229
419,756
2,666,985

10,451,636
667,297
11,118,933

350,306
24,1115,357
050,082
3,877
0
4
0
0
234
13,167
327,806
10,827
0
0
0
0
3,678
0
0

230,227
52,767569
0454,576
3,877
0
0
0
0
26
3,244
313
1,271
29,48936,00000422
01986,643
228,001
48,296050,0823,877
070,0452
0
17,652
188,084
1,623,279
86,2583,000
266,20000475,3960001,567,176
304,879
54,2220554,740
11,631
070,0492
0
17,912
204,495
1,951,398
98,35632,489302,200
00479,4960
1

312,7022,826
19,54019,324050,082
3,877
0
3
0
0
189
10,671
2,210
7,550
0
0
0
0
2,980
0
0

312,7025,179,376
972,248
143,7310
891,043
31,016
070,113
4
021,117386,149
1,992,921
469,776
32,4891,058,118
799
1,689
530,7770
1,886

60,203416,188
85,7160500,820
38,783
0
87
6
0
4,043
227,288
47,072
126,310
61,180817,828140
063,49325,26060,854

312,7025,239,579
1,388,436
229,4470
1,391,863
69,799070,20010
025,160613,437
2,039,993
596,086
93,6691,875,946
939
1,689
594,270
25,26062,740Total Other Expenses
Total

789,449
1,207,037

812,782
1,021,575

4,046,815
7,450,094

5,649,046
9,678,706

431,954505,138

12,095,954
20,547,902

2,535,271
5,202,256

14,631,225
25,750,158

3. Details of Transfer from Specified Net Assets to Ordinary Net Assets
The details of transfer from specified net assets to ordinary net assets is as the following:(Unit: Yen)
AmountContent
Transfer to Ordinary Income
Transfer to overseas human rights education projects643,820
Transfer to human rights abuse investigation and research forpromotion and of human rights
406,984
Total

1,050,804

4．Details of Donations with Restricted Usages
The details of donations with restricted usages is as the following:(Unit: Yen)
Content
Donation for Future Lawyers Fund
Donation for Prevention of AV Starring Coercion

Beginningof thePeriod
643,820

Increase

406,984

Decrease
643,820

End of thePeriod
Note
0 Donations for overseas human rights education projects

406,984

0 Donations for women’s human rights projects
Donations for projects on overseas human rights education andPost-Disaster Recovery Burma Fund01,900,000

Independent Administrative Corporation
The Environment Restoration and Conservation
Agency01,441,000

1,441,000

0 Subsidies for overseas human rights education projects

Independent Administrative Corporation
Asia and Culture Creation Cooperation Subsidy
Program

171,047

1,747,900

1,314,492

604,455 Subsidies for overseas human rights education projects

Lush Japan Limited
Lush Japan Charity Bank

630,103625,705

4,398 Subsidies for human rights policy advocacy projects

Japanese Trade Union Confederation
Cooperative Love Campaign

201,342

Charitable Fund Asia Community Trust
ACT Asian Students Internship Subsidies Program

46,267

Japan Post Limited
Allocation of New Year Donations

Total

900,000

1,900,000 human rights policy advocacy (post-disaster recovery related)

1,101,342

46,267

0

4,963,952

4,512,824

2,099,563

10,952,852

10,092,434

0 Subsidies for overseas human rights education projects

0 Subsidies for children’s rights projects

451,128 Subsidies for domestic information provision projects

2,959,981