Independent Auditor’s Report
May 17, 2009

To:

Mr. Kensuke Onishi
Chairperson
Peace Winds Japan

From:

Representative and Engagement Partner: Shigeki Ebisui, CPA, MMPG･AMAC & Co.

This is to state that this auditing firm has audited the following financial statements of the Specified
Nonprofit Corporation - Peace Winds Japan (the “Corporation”) for the 10th fiscal year fromFebruary 1, 2008 to January 31, 2009.

1. Statement of revenues and expenditures, statement of net assets, and balance sheet of generalaccounts
2. Statement of revenues and expenditures, statement of net assets, and balance sheet of incomeof profit-making accounts
3. Combined statement of revenues and expenditures
4. Combined statement of net assets
5. Combined balance sheet
6. List of assets of general accounts and profit-making accounts
These financial statements are the responsibility of the Corporation’s management. Our responsibility isto express our opinion on these financial statements as an independent auditor.
We conducted our audit in accordance with generally accepted auditing standards of Japan. Thosestandards require that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that our audit provides a reasonablebasis for our opinion.
In our opinion, the financial statements referred to above presented fairly, in all material respects, thefinancial position of the Corporation as of January 31, 2009 and the results of its operations for the 8th
fiscal year from February 1, 2008 to January 31, 2009.
Our firm and the engagement partners do not have any financial interest in the Corporation for which
disclosure is required under the provisions of the Certified Public Accountants Law of JapanENDNOTE3. VolAg Report Data
SUPPORT, REVENUE AND EXPENSES

Balance Sheet Data Summary
Currency Rate: 1$= ¥89.81
YEN
US$
USAID Term
PRIVATEANDOTHERSUPPORT
1112131415
161718PWJ Term

Revenue
Private Contributions (a)Subgrants
Privately Donated Goods and Equipment (b)Privately Donated Services
Private Revenue (c )Foreign Government Support
International Organization Support (d)Domestic Government Support (e)452,982,736
0
1,283,470
0132,591,592
0
521,484,949
123,111,411

5,043,790
014,2910
1,476,357
05,806,535
1,370,798

1,231,454,158
1,231,454,188

13,711,771
13,711,771
0
10,003,753
756,756
441,840
239,807
11,442,156←

Overseas programs(US$) Overseas programs(%)
1,941,507
91% (*1)←13,86297% (*2)←871,051

59% (*3)←←

5,806,535
1,370,798

100%100%

Total Private and Othe Support/TotalRevenue
19
20
Total Support and Revenue
EXPENSES Expenditures
21
Overseas Program Expenses (f)22Domestic Program Expenses (g)23Administrative and Management Expenses (h)24Fundraising Expenses (i)25Total Expenses

898,437,038
67,964,265
39,681,655
21,537,092

1,027,620,050

The (*1), (*2), and (*3) are based on the following caluculation:(*1)=(特定目的寄付金収入 Designated donations (a)+助成金収入 Grants from foundations (a) +その他事業収入 Partnership program income and other income (a))/(一般寄付金収入General donations (a)+特定目的寄付金収入 Designated donations (a)+助成金収入 Grants from foundations (a) +その他事業収入 Partnership p(*2)=(telephone card donation＋airline mileage point donation)/(total amount of 物品・現物等寄付収入 In-kind donation(b))*100(*3)=(Total Revenue of Profit-making)/(Total Revenue of Profit-making+会費収入 Membership fees (c )+固定資産売却収入 Sales of fixed assets (c )+預金利息収入 Interest earned (c )+雑収入 Miscellaneous income (c ) of General Account+保証金返還収入 Restitution of deposit (c ))*100

6. Balance Sheet Data
3. VolAg Report Data
SUPPORT, REVENUE AND EXPENSES
Currency Rate: 1$= ¥89.81YEN

US$USAID/PWJ Terms

ASSETSLIABILITIES AND
NET ASSETSCURRENT ASSETS
1 Cash and equivalents (j )2 Accounts receivable (k )3 Short-term inventory (l )4 Short-term investments
5 Prepaid expenses (m)6 Other current assets (n)7 TOTAL CURRENT ASSETSFIXED ASSETS
8 FIXED ASSETS, NET OF DEPRECIATION (0)9 LONG-TERM INVENTORY
10 LONG-TERM INVESTMENTS
11 OTHER ASSETSTOTAL FIXED ASSETS
12 TOTAL ASSETSCURRENT LIABILITIES
13 Accounts payable (p)14 Deferred revenue
15 Other current liabilities (q )16 TOTAL CURRENT LIABILITIESLIABILITIES
17 LONG-TERM LIABILITIES (r )TOTAL LIABILITIES(Current
18 Liabilities+Long-Term Liabilities)
19 Permanently restricted net assets
20 Temporarily restricted net assets
21 Unrestricted net assets (s )22 TOTAL NET ASSETS
23 TOTAL LIABILITIES AND NET ASSETS

449,528,014
6,344,540
5,987,9580423,0113,518,835
465,802,358
20,539,844
000
20,539,844

486,342,202

7,306,925
081,437,790
88,744,715
6,188,123
94,932,838
00391,409,364
391,409,364

486,342,202

5,005,323
70,644
66,6740
4,710
39,181
5,186,532
0
228,702000228,702
5,415,234

81,3600906,779
988,1390
68,902
1,057,041
004,358,193
4,358,193
5,415,234

第10期事業年度 特定非営利活動に係る事業 収支計算書
Statement of Revenues and Expenditures -Summary 自平成20年2月1日 至平成21年1月31日 For the year ended January 31, 2009
Peace Winds Japan (Currency: Japanese yen)
特定非営利活動法人 ピース ウインズ・ジャパン
科目General AccountⅠ．収入の部 Revenue
１．事業収入 Operational revenue
会費収入 Membership fees (c )一般寄付金収入 General donations (a)特定目的寄付金収入 Designated donations (a)物品・現物等寄付収入 In-kind donation (b)政府からの補助金収入
Subsidies from Japanese government
国際機関からの補助金収入
Grants from UN agencies (d)助成金収入 Grants from foundations (a)その他事業収入
Partnership program income and other income (a)
収益事業収入 For-profit program income (c )２．その他収入 Other revenue
固定資産売却収入 Sales of fixed assets (c )預金利息収入 Interest earned (c )雑収入 Miscellaneous income (c )当期
収入合計
TotalRevenue
Ⅱ．支出の部 Expenditures
１．事業費 Project expenditures(1)緊急人道支援・復興開発支援
Emergency relief, reconstruction, and development assitance
イラク事業 Iraq program (f)アフガニスタン事業 Afghanistan program (f)リベリア事業 Liberia program (f)スーダン事業 Sudan program (f)東ティモール事業 East Timor program (f)モンゴル事業 Mongolia program (f)ミャンマー事業 Manmar program (f)
国内災害事業
Domestic disaster response program (g)
海外事業共通費 Program unit expenditure (h)(2)広報活動・募金活動・調査研究 Advocacy, fundraising and research

Profit-making（単位：円）

Total

50,563,000
40,821,299
25,724,099
1,283,470

50,563,000
40,821,299
25,724,099
1,283,470

123,111,411

123,111,411

521,484,949
360,445,408

521,484,949
360,445,408

25,991,930
78,345,411

25,991,930
78,345,411

935,466
404,9962,334,050

1,339
7,330

935,466
406,335
2,341,380

1,153,100,078

78,354,080

1,231,454,158

444,957,935
60,320,279
76,969,754
124,159,024
19,018,126
668,000
98,374,293

444,957,935
60,320,279
76,969,754
124,159,024
19,018,126
668,000
98,374,293

4,555,295
5,569,006

4,555,295
5,569,006

国内事業（東京事務局
Advocacy, fundraising and research (Tokyo office) (i)15,928,003

15,928,003

国内事業（尾道事務所）
Advocacy, fundraising and research (Onomichi office)(i)5,477,137

5,477,137131,952

131,952

米国活動事務所経費負担 (i)Peace Winds America operational expenditures(3)収益事業 For-profit program expenditures
収益事業 For-profit program expenditures (g)２．東京事務局運営費 General and administrative expenses in Tokyo
東京事務局運営費
General and administrative expenses in Tokyo (h)３．販売費一般管理費 Selling, general and administrative expenses (g)４．その他支出 Other expenses
助成金返還額Restitution of grants from foundations (f)支払利息 Interest paid (h)
雑損失支出 Miscellaneous expenses (h)為替差損 foreign exchange loss (f)
収益事業その他支出
For-profit program other expenses (g)
当期支出合計TotalExpenditures
当期
収支差額
NetExpenses
前 期 繰 越 収 支 差 額
Net Revenues, beginning of year
次 期 繰 越 収 支 差 額
NetRevenues,endofyear-1-39,540,003

39,540,003

21,279,743

33,290,082
21,279,743

33,290,082

49,586,051
802,192
20,37524,383,576

49,586,051
802,192
20,37524,383,576
2,589,224

2,589,224

964,211,080

63,408,970

1,027,620,050

188,888,998

14,945,110

203,834,108

227,682,707△ 10,447,130

217,235,577

416,571,705

4,497,980

421,069,685

第10期事業年度 特定非営利活動に係る事業 収支計算書Statement of Revenues and Expenditures -Summary 自平成20年2月1日 至平成21年1月31日 For the year ended January 31, 2009
Peace Winds Japan (Currency: US$)
特定非営利活動法人 ピース ウインズ・ジャパン
General Account
Profit-making科目($)($)
Ⅰ．収入の部 Revenue
１．事業収入 Operational revenue
会費収入 Membership fees (c )一般寄付金収入 General donations (a)特定目的寄付金収入 Designated donations (a)物品・現物等寄付収入 In-kind donation (b)政府からの補助金収入
Subsidies from Japanese government
国際機関からの補助金収入
Grants from UN agencies (d)助成金収入 Grants from foundations (a)その他事業収入
Partnership program income and other income (a)
収益事業収入 For-profit program income (c )２．その他収入 Other revenue
固定資産売却収入 Sales of fixed assets (c )預金利息収入 Interest earned (c )雑収入 Miscellaneous income (c )当期
収入合計
TotalRevenue
Ⅱ．支出の部 Expenditures
１．事業費 Project expenditures(1)緊急人道支援・復興開発支援
Emergency relief, reconstruction, and development assitance
イラク事業 Iraq program (f)アフガニスタン事業 Afghanistan program (f)リベリア事業 Liberia program (f)スーダン事業 Sudan program (f)東ティモール事業 East Timor program (f)モンゴル事業 Mongolia program (f)ミャンマー事業 Manmar program (f)
国内災害事業
Domestic disaster response program (g)
海外事業共通費 Program unit expenditure (h)(2)広報活動・募金活動・調査研究 Advocacy, fundraising and research

1$＝89.81

Total
($)

563,000
454,530
286,428
14,291

563,000
454,530
286,428
14,291

1,370,798

1,370,798

5,806,535

5,806,535

4,013,422

4,013,422

289,410289,41000
10,416
4,509
25,989872346872,34615
82

10,416
4,524
26,07012,839,328

872443

13,711,771

4,954,436
671,643857,029
1,382,463
211,760
7,438
1,095,360

4,954,436
671,643857,029
1,382,463
211,760
7,438
1,095,360

50,72150,72162,00962,009

国内事業（東京事務局
Advocacy, fundraising and research (Tokyo office) (i)177,352

177,352

国内事業（尾道事務所）
Advocacy, fundraising and research (Onomichi office)(i)60,98660,986

米国活動事務所経費負担 (i)Peace Winds America operational expenditures

1,469

1,469

(3)収益事業 For-profit program expenditures
収益事業 For-profit program expenditures (g)440263

２．東京事務局運営費 General and administrative expenses in Tokyo
東京事務局運営費
General and administrative expenses in Tokyo (h)３．販売費一般管理費 Selling, general and administrative expenses (g)４．その他支出 Other expenses
助成金返還額Restitution of grants from foundations (f)支払利息 Interest paid (h)
雑損失支出 Miscellaneous expenses (h)為替差損 foreign exchange loss (f)
収益事業その他支出
For-profit program other expenses (g)
当期
支出合計
TotalExpenditures
当期
収支差額
NetExpenses
前 期 繰 越 収 支 差 額
Net Revenues, beginning of year
次 期 繰 越 収 支 差 額
NetRevenues,
endofyear-1-

440,263

0370,672

0370,672

236942
0236,942552,1220552,1228,932
227
271,5020008,932
227
271,50228830

28,83010,736,121

706035

11,442,156

2,103,207

1664082,269,615

2,535,160-116325

2,418,835

4,638,367

50,083

4,688,450

第10期事業年度 特定非営利活動に係る事業 貸借対照表
BALANCE SHEET
平成21年1月31日現在 As of January 31, 2009
Peace Winds Japan (Currency: Japanese yen)
科目

General Account

Profit-making
Projects AccountTotal

Ⅰ 資産の部 Assets
1.流動資産 Current assets
現金預金 Cash (Tokyo) (j)
海外現金預金Cash (Overseas offices) (j)
商品 Goods for sale (l)未収入金
Accounts receivable (n)
売掛金
Accounts receivable (k)他会計立替金Profit making projects account (n)

前払金 Prepaid expense (m)仮払金 Advance payment (n)前払費用 Prepaid expenses (m)流動資産合計 Total Current Assets

362,741,652

19,190,753

381,932,405

5,987,958

67,595,609
5,987,958

67,595,609

2,390,411

2,390,411
6,344,540

17,614,179

6,344,540

車両運搬具 Automotive equipment (o)工具器具備品Tools, furniture and fixtures (o)
電話加入権 Telephone rights (o)商標権 Trademark (o)ソフトウェア Software (o)差入保証金 Deposit (o)
権利金 Deposit (o)固定資産合計 Total Fixed Assets
資産合計 Total Assets

Profit-making
Project AccountTotal

未払金 Accrued payment (p)△ 17,614,179
1,121,424

1,121,424

418,500

418,500

前受金 Unearned revenue (q)
未払費用
Accrued payment (q)
未払消費税等Accrued payment (q)256,813

預り金 Accounts payable (q)27,218,665

他会計仮受金General account (q)
内部取引消去Internal transaction (q)
短期借入金
Short-term loans (q)

退職給与引当金
Retirement and severance benefits (r651,885
5,995,483

318,500
3,698,000
630,000

539,178

5,947

5,947

2,405,100

2,944,278

1,012,087

1,268,900
27,218,665

17,614,179

651,885
5,995,483

50,000,000

50,000,000

17,26276,440811,069

88,744,715

6,188,123

6,188,123

固定負債計 Fixed liablities Total
負債合計 Liabilities Total

17,614,179△ 17,614,179

流動負債計 Current liabilities Total
7,000
4,511
465,802,358 2.固定負債 Fixed liabilities

7,000
4,511

6,613,870
308,952
1,418,383

7,306,925

7,306,925

17,614,179

2.固定資産 Fixed Assets
建物構築物 Buildings and structures (o)General AccountⅡ 負債の部 Liabilities
1.流動負債 Current liabilities

内部取引消去 Internal transaction (n)
立替金 Advance payment (n)科目

6,188,123
91,509,704

21,037,313

94,932,838

正味財産 Net assets (s)380,018,655

11,390,709

391,409,364［うち当期正味財産増加額］

174,281,702

6,353,693

380,018,655
471,528,359

11,390,709
32,428,022

6,631,132
385,392 Ⅲ 正味財産の部 Net Assets
2,229,452 1.正味財産 Net assets
318,500
3,698,000
630,000
20,539,844
486,342,202

正味財産合計
負債及び正味財産合計

391,409,364
486,342,202

第10期事業年度 特定非営利活動に係る事業 貸借対照表
BALANCE SHEET
平成21年1月31日現在 As of January 31, 2009
1$＝89.81

Peace Winds Japan (Currency: US$)科目

General Account($)

Profit-making
Projects
Account($)

Total($)

科目

Ⅰ 資産の部 Assets
1.流動資産 Current assets
現金預金 Cash (Tokyo) (j)
海外現金預金Cash (Overseas offices) (j)商品 Goods for sale (l)未収入金
Accounts receivable (n)
売掛金
Accounts receivable (k)他会計立替金Profit making projects account (n)4,038,990

213,682752,651

066,674

26,616070,644

196,12700

前払金 Prepaid expense (m)

4,660

0

仮払金 Advance payment (n)78050
5,031,659

351,000

26,61670,644

未払金 Accrued payment (p)81,360

前受金 Unearned revenue (q)
未払費用
Accrued payment (q)
未払消費税等Accrued payment (q)

066

66

6,004

26,78032,7842,860

11,26914,129

預り金 Accounts payable (q)-196,127
12,487
4,660

81,360303,0697,258

車両運搬具 Automotive equipment (o)工具器具備品Tools, furniture and fixtures (o)
電話加入権 Telephone rights (o)商標権 Trademark (o)66,757192

3,440
15,793

851
9031

3,546
41,176
7,015
218,628
5,250,287

10,074
361,0740

303,069
196,127

196,127

0-196,127556,731556,731950,024

退職給与引当金
Retirement and severance benefits (r68,902

7,258
66,75773,643

他会計仮受金General account (q)
内部取引消去Internal transaction (q)
短期借入金
Short-term loans (q)

流動負債計 Current liabilities Total
7850
5,186,532 2.固定負債 Fixed liabilities

0

建物構築物 Buildings and structures (o)ソフトウェア Software (o)752,651
66,674

196,127

12,487

差入保証金 Deposit (o)
権利金 Deposit (o)固定資産合計 Total Fixed Assets
資産合計 Total Assets

Total
($)

4,252,672

0

立替金 Advance payment (n)2.固定資産 Fixed Assets

Profit-making
Project Account($)Ⅱ 負債の部 Liabilities
1.流動負債 Current liabilities

内部取引消去 Internal transaction (n)前払費用 Prepaid expenses (m)流動資産合計 Total Current Assets

GeneralAccount($)

234,242

988,139

68,902

固定負債計 Fixed liablities Total

68,902

負債合計 Liabilities Total

1,018,926

0

1,057,041

68,902

正味財産 Net assets (s)4,231,362

126,8314,358,193［うち当期正味財産増加額］

1,940,560

70,746

4,231,362
5,250,288

126,831
126,83173,835
4,291 Ⅲ 正味財産の部 Net Assets
24,824 1.正味財産 Net assets
3,546
41,176
7,015
228,7025,415,234
89.81

正味財産合計
負債及び正味財産合計

4,358,193
5,415,234