SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE (EIN 04-2966217)
- Tax period
- 2021-04-01 to 2022-03-31
- Filed
- 2023-02-01
- IRS object ID
- 202330329349301203
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-01T10:20:19-06:00 | ReturnTs |
| Tax Period End | 2022-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 222027092 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUM SMITH BROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 BRAINTREE HILL OFC PK SUITE 102 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042966217 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHOWA BOSTON INSTITUTE FOR LANGUAGE | BusinessNameLine1Txt |
| Business Name Line2 | AND CULTURE INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHOW | BusinessNameControlTxt |
| Phone | 6175220080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 POND STREET | AddressLine1Txt |
| City | JAMAICA PLAIN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021303403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR FRANK SCHWARTZ | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6175220080 | PhoneNum |
| Signature | 2023-02-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DR | PersonFirstNm |
| Person Last | FRANK SCHWARTZ | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A DIIULIS | PreparerPersonNm |
| PTIN | P00303577 | PTIN |
| Phone | 6174711120 | PhoneNum |
| Preparation | 2023-02-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR FRANK SCHWARTZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 POND STREET | AddressLine1Txt |
| City | JAMAICA PLAIN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021303403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,562,824 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SHOWABOSTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROCIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 93 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,223,375 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,906,186 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,589,347 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,350 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,242 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,875,708 | PYOtherRevenueAmt |
| CY Other Revenue | $2,731,860 | CYOtherRevenueAmt |
| PY Total Revenue | $5,805,244 | PYTotalRevenueAmt |
| CY Total Revenue | $10,562,824 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,504,004 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,972,789 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,719,811 | PYOtherExpensesAmt |
| CY Other Expenses | $4,505,205 | CYOtherExpensesAmt |
| PY Total Expenses | $6,223,815 | PYTotalExpensesAmt |
| CY Total Expenses | $9,477,994 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$418,571 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,084,830 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $39,416,736 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,110,971 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,881,463 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,564,732 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,535,273 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,546,239 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,129,904 | ExpenseAmt |
| Revenue | $5,589,347 | RevenueAmt |
| Desc | THE INSTITUTE IS OPERATED PRIMARILY FOR THE BENEFIT OF EDUCATING JAPANESE WOMEN. IT PROVIDES JAPANESE STUDENTS WITH AN EDUCATIONAL EXPERIENCE SIMILAR TO A PROGRAM PROVIDED BY MANY AMERICAN UNIVERSITIES THROUGH THEIR VARIOUS PROGRAMS IN FOREIGN COUNTRIES OFTEN REFERRED TO AS "STUDY ABROAD" PROGRAMS. | Desc |
| Total Program Service Expenses | $7,129,904 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 93 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | JA | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STRATOULA ANTONAKAS | PersonNm |
| Phone | 6175220080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 POND STREET | AddressLine1Txt |
| City | JAMAICA PLAIN | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02130 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| FRANK J SCHWARTZ | ||||||||
| PRESIDENT | 17.50 | Yes (X) | Yes (X) | $173,646 | $0 | $79,246 | ||
| MARIKO BANDO | ||||||||
| CHAIR, CHANCELLOR, CLERK | 1.00 | Yes (X) | $0 | $196,920 | $3,053 | 40.00 | ||
| NATSUKO KOHARA | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $148,585 | $12,720 | 40.00 | ||
| TOMOKO KANEKO | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $159,618 | $6,888 | 40.00 | ||
| AKIHIKO NUMA | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $118,321 | $12,763 | 40.00 | ||
| MOTOKAZU UEMATSU | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| AKIHIKO ISONO | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $119,185 | $11,698 | 40.00 | ||
| TERUKO INAHO | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $27,800 | $0 | 4.00 | ||
| MASAHITO MONGUCHI | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $27,786 | $0 | 4.00 | ||
| ERNEST HIGA | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $26,200 | $0 | 4.00 | ||
| TOSHIO ASANO | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $26,211 | $0 | 4.00 | ||
| YUTAKA KATAGIRI | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $27,786 | $0 | 4.00 | ||
| AKASHI HONGO | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE STRONACH | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SHIGEAKI YOSHIKAWA | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| YUMI KAWAHATA | ||||||||
| MEMBER OF THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES STOFFEL | ||||||||
| DIRECTOR | 35.00 | $104,438 | $0 | $9,138 | Yes (X) | |||
| PAUL C STORNANTI | ||||||||
| MANAGER | 35.00 | $105,298 | $0 | $16,954 | Yes (X) | |||
| MICHAEL MULDOWNEY | ||||||||
| DIRECTOR | 35.00 | $110,424 | $0 | $24,850 | Yes (X) | |||
| ALAN BROOMHEAD | ||||||||
| DIRECTOR | 35.00 | $113,784 | $0 | $24,825 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $607,590 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $878,412 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $202,135 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FLIK | |||||
| PO BOX 417632 | BOSTON | MA | 02241 | FOOD SERVICES | $850,460 |
| V&M | |||||
| 52 SUOMI RD | QUINCY | MA | 02169 | CONSTRUCTION | $388,082 |
| SSC SERVICES | |||||
| 2400 YORKMONT RD | CHARLOTTE | NC | 28217 | CONSTRUCTION | $374,453 |
| MEDFORD WELLINGTON | |||||
| PO BOX 961 | WORCESTER | MA | 01613 | HVAC | $288,356 |
| MQM | |||||
| 19 S MAIN ST | MILLBURY | MA | 01527 | CLEANERS | $252,927 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,223,375 | GovernmentGrantsAmt |
| Total Contributions | $2,223,375 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $4,969,824 | $4,969,824 |
| JAPANESE LANGUAGE | 611600 | $619,523 | $619,523 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,589,347 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,242 | TotalRevenueColumnAmt |
| Exclusion | $18,242 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,731,860 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,731,860 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,731,860 | TotalRevenueColumnAmt |
| Exclusion | $2,731,860 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,562,824 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,589,347 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,750,102 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $607,590 | TotalAmt |
| Program Services | $433,944 | ProgramServicesAmt |
| Management And General | $173,646 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,387,149 | TotalAmt |
| Program Services | $2,555,690 | ProgramServicesAmt |
| Management And General | $831,459 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,987 | TotalAmt |
| Program Services | $27,731 | ProgramServicesAmt |
| Management And General | $10,256 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $598,883 | TotalAmt |
| Program Services | $437,185 | ProgramServicesAmt |
| Management And General | $161,698 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,180 | TotalAmt |
| Program Services | $249,061 | ProgramServicesAmt |
| Management And General | $92,119 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,907 | TotalAmt |
| Program Services | $26,212 | ProgramServicesAmt |
| Management And General | $9,695 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,400 | TotalAmt |
| Program Services | $30,952 | ProgramServicesAmt |
| Management And General | $11,448 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,127 | TotalAmt |
| Program Services | $40,973 | ProgramServicesAmt |
| Management And General | $15,154 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,001 | TotalAmt |
| Program Services | $21,901 | ProgramServicesAmt |
| Management And General | $8,100 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,837 | TotalAmt |
| Program Services | $199,901 | ProgramServicesAmt |
| Management And General | $73,936 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,805 | TotalAmt |
| Program Services | $64,098 | ProgramServicesAmt |
| Management And General | $23,707 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,867 | TotalAmt |
| Program Services | $242,993 | ProgramServicesAmt |
| Management And General | $89,874 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,182 | TotalAmt |
| Program Services | $5,243 | ProgramServicesAmt |
| Management And General | $1,939 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,930 | TotalAmt |
| Program Services | $5,059 | ProgramServicesAmt |
| Management And General | $1,871 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
| Management And General | $15,000 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,546,382 | TotalAmt |
| Program Services | $1,355,539 | ProgramServicesAmt |
| Management And General | $190,843 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,803 | TotalAmt |
| Program Services | $153,156 | ProgramServicesAmt |
| Management And General | $56,647 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTS | $1,381,623 | $1,008,585 | $373,038 |
| SERVICES | $253,615 | $107,440 | $146,175 |
| PILOT (PROPERTY TAXES) | $91,941 | $67,117 | $24,824 |
| FIELD TRIPS | $11,400 | $8,322 | $3,078 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,385 | TotalAmt |
| Program Services | $88,802 | ProgramServicesAmt |
| Management And General | $33,583 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,477,994 | TotalAmt |
| Program Services | $7,129,904 | ProgramServicesAmt |
| Management And General | $2,348,090 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,370,462 | BOYAmt |
| EOY | $1,889,517 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,410,990 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $75,692,254 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,377,568 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,644,384 | BOYAmt |
| EOY | $34,314,686 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,429 | BOYAmt |
| EOY | $1,108,670 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,461 | BOYAmt |
| EOY | $387,108 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,416,736 | BOYAmt |
| EOY | $39,110,971 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $965,079 | BOYAmt |
| EOY | $977,654 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $474,177 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,916,384 | BOYAmt |
| EOY | $26,112,901 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,881,463 | BOYAmt |
| EOY | $27,564,732 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,535,273 | BOYAmt |
| EOY | $11,546,239 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,535,273 | BOYAmt |
| EOY | $11,546,239 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,416,736 | BOYAmt |
| EOY | $39,110,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,084,830 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$59,001 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,985,137 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,876,264 | OtherCostOrOtherBasisAmt |
| Book Value | $5,876,264 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,630,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,455,881 | DepreciationAmt |
| Book Value | $27,174,627 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,022,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,896,377 | DepreciationAmt |
| Book Value | $126,077 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,163,028 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,025,310 | DepreciationAmt |
| Book Value | $1,137,718 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,314,686 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| FACULTY HOUSING LOAN- SHOWA JAPAN | $4,349,590 |
| WORKING CAPITAL LOAN - SHOWA JAPAN | $11,077,625 |
| LOAN TO FUND REPAIRS - SHOWA JAPAN | $2,955,686 |
| DUE TO RELATED PARTY | $600,000 |
| NON-INTEREST-BEARING LOAN - SHOWA JAPAN | $7,130,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $26,112,901 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,488,960 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$59,001 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,985,137 | OtherRevenueAmt |
| Revenue Not Reported | $1,926,136 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,562,824 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,562,824 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,477,994 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,477,994 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,477,994 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE INSTITUTE IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE INSTITUTE HAS NOT ENGAGED IN ACTIVITIES THAT WOULD PUT THE TAX-EXEMPT STATUS AT RISK AND MANAGEMENT BELIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D | FOREIGN CURRENCY TRANSLATION GAIN $ 1,985,137 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 0 | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | 0 | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | 0 | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | SEE SUPPLEMENTAL PAGE |
| SCHEDULE E, PART I, LINE 4 | SEE SUPPLEMENTAL PAGE |
| PART I, LINE 3 | NONDISCRIMINATORY POLICY SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE, INC. (SHOWA-BOSTON) IS AN ADJUNCT OF SHOWA WOMEN'S UNIVERSITY OF JAPAN(SHOWA-JAPAN) WHICH IS LOCATED IN TOKYO, JAPAN. SHOWA-JAPAN IS A LARGE JAPANESE UNIVESITY DEDICATED TO EDUCATION. SHOWA-BOSTON IS THE UNITED STATES FACILITY THROUGH WHICH SHOWA-JAPAN PROVIDES JAPANESE STUDENTS WITH AN EDUCATIONAL EXPERIENCE SIMILAR TO THAT PROVIDED BY MANY AMERICAN UNIVERSITIES THROUGH VARIOUS PROGRAMS IN FOREIGN COUNTRIES, OFTEN REFERRED TO AS "STUDY ABROAD" PROGRAMS. SHOWA-BOSTON IS OPERATED PRIMARILY FOR THE BENEFIT OF, AND TO FURTHER THE EDUCATIONAL GOALS AND OBJECTIVES OF, SHOWA-JAPAN. SHOWA-JAPAN IS AN ESTABLISHED EDUCATIONAL INSTITUTION FOR WOMEN WITH RIGOROUS ADMISSIONS CRITERIA. MOST OF THE APPLICANTS ARE EDUCATED IN JAPAN. HOWEVER, APPLICANTS WHO HAVE NOT BEEN EDUCATED IN JAPAN, BUT WHOSE JAPANESE LANGUAGE SKILLS ARE SUFFICIENT TO PERMIT CLASSROOM PARTICIPATION, MAY APPLY WITHOUT RESTRICTION. JAPANESE LAW DOES NOT CONTAIN REQUIREMENTS SIMILAR TO THOSE APPLICABLE IN THE UNITED STATES RELATING TO DISCRIMINATION ON VARIOUS BASES OR THE RELATED RECORDKEEPING AND PUBLICATION PROVISIONS. THEREFORE, SHOWA-JAPAN DOES NOT MAINTAIN A COMPILATION OF THE RACIAL COMPOSITION OF ITS STUDENT BODY OR OF ITS FACULTY AND STAFF. THE COMPOSITION OF THE STUDENT BODY, FACULTY AND STAFF OF THE JAPANESE INSTITUTION ARE OVERWHELMINGLY OF JAPANESE NATIONAL ORIGIN. THE RACIAL COMPOSITION OF THE STUDENT BODY OF SHOWA-BOSTON IS ALSO OVERWHELMINGLY OF JAPANESE ORIGIN AS THE STUDENTS PARTICIPATING ARE SELECTED PRIMARILY FROM THE STUDENT BODY OF SHOWA-JAPAN. SHOWA-JAPAN QUALIFIES AS A TAX-EXEMPT ENTITY UNDER THE LAWS OF JAPAN. THOSE STATUTES, THE PRODUCT OF POST WORLD WAR II OCCUPATION ININTIATIVES, DO NOT CONTAIN DISCRIMINATION PROVISIONS. THEREFORE, SHOWA-JAPAN HAS NO STATEMENT IN ITS CHARTER, BYLAWS, OR OTHER GOVERNING INSTRUMENT, OR IN A RESOLUTION OF ITS GOVERNING BODY, THAT IT HAS A RACIALLY NONDISCRIMINATORY POLICY AS TO ITS STUDENTS OR APPLICANTS. SIMILARLY, IT DOES NOT INCLUDE A RACIALLY NONDISCRIMINATORY POLICY STATEMENT IN ITS BROCHURES AND CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS, OR IN ITS OTHER WRITTEN ADVERTISING. IT LIKEWISE DOES NOT ACTIVELY PUBLICIZE A RACIALLY NONDISCRIMINATORY POLICY IN ITS GENERAL AREA OF GEOGRAPHIC SERVICE. WITH RESPECT TO SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE, SHOWA-JAPAN ADMINISTERS PROGRAMS OF INTEREST-FREE TUITION LOANS AND GRANTS. AWARDS UNDER THESE PROGRAMS ARE DETERMINED ON THE BASIS OF ACADEMIC ABILITY AND NEED. SHOWA-BOSTON EXERCISES NO INDEPENDENT ADMISSIONS PROCESS OR DECISIONS, NOR TAKES ANY INDEPENDENT ACTION CONCERNING SCHOLARSHIPS OR OTHER STUDENT FINANCIAL AID. ITS STUDENT BODY CONSISTS PRIMARILY OF SHOWA-JAPAN STUDENTS SELECTED BY SHOWA-JAPAN AUTHORITIES TO PARTICIPATE IN THE BOSTON PROGRAM. THE PRIMARY PURPOSE OF THE BOSTON FACILITY IS TO PROVIDE AN EDUCATIONAL OPPORTUNITY FOR STUDENTS OF SHOWA-JAPAN TO STUDY IN THE UNITED STATES. SHOWA-BOSTON, FOR THAT REASON, IS SEEN AS A PARTICULARLY IMPORTANT ENRICHMENT OF SHOWA-JAPAN'S DEPARTMENTS OF ENGLISH COMMUNICATION AND INTERNATIONAL STUDIES. BECAUSE OF ITS ROLE IN THE OVERALL EDUCATIONAL OPERATIONS OF SHOWA-JAPAN, SHOWA-BOSTON WILL LIKEWISE MAINTAIN WITH RESPECT TO ITS STUDENT BODY AND FACULTY NO RACIALLY NONDISCRIMINATORY POLICY STATEMENTS IN ITS GOVERNING INSTRUMENTS OR OTHER PRINTED MATERIALS, AND WILL NOT PUBLICISE ANY SUCH POLICY. TO THE EXTENT APPLICABLE, SHOWA-BOSTON WILL COMPLY WITH U.S. LAW WITH RESPECT TO ITS HIRING PRACTICES IN THE UNITED STATES. IN FACT, THE FACULTY AND STAFF OF SHOWA-BOSTON ARE PREDOMINATELY PERSONS OF UNITED STATES NATIONAL ORIGIN. (THIS IS CONTRARY TO THE ORIGINAL CONTEMPLATION WITH RESPECT TO THE FACULTY). IN THIS REGARD SHOWA-BOSTON HAS BEEN INFORMED BY A REPRESENTATIVE OF THE UNITED STATES DEPARTMENT OF EDUCATION, OFFICE OF CIVIL RIGHTS, THAT IT WILL NOT BE REQUIRED TO FILE AN AFFIRMATIVE ACTION PROGRAM, POLICY OR PLAN WITH THE OFFICE OF CIVIL RIGHTS FOR ITS PROGRAMS. SHOWA-JAPAN AND SHOWA-BOSTON DO NOT ENGAGE IN RACIALLY DISCRIMINATORY POLICIES. THE INTERNAL REVENUE SERVICE RECOGNIZED THIS IN GRANTING SHOWA-BOSTON TAX-EXEMPT STATUS. IN GRANTING SUCH RECOGNITION, THE INTERNAL REVENUE SERVICE RECOGNIZED THAT THE AFFIRMATIVE RECORDKEEPING, POLICY STATEMENT, AND PUBLICITY REQUIREMENTS OF REVENUE PROCEDURE 75-50,1975-2 C.B. 587 SERVE NO PURPOSE IN THIS SITUATION. BY GRANTING THE EXEMPTION RECOGNITIION, SHOWA-BOSTON BELIEVES-UPON INFORMAL ADVICE FROM THE NATIONAL OFFICE OF THE INTERNAL REVENUE SERVICE - THAT ITS APPLICATION FOR EXEMPTION FROM THE NECESSITY OF COMPILING AND FURNISHING STATISTICS AS TO THE RACIAL COMPOSITION OF ITS STUDENT BODY, FACULTY, OR STAFF AND OF FORMALLY COMPLYING WITH THE POLICY STATEMENTS AND PUBLICITY REQUIREMENTS, AND OTHER REQUIREMENTS OF REVENUE PRODECURE 75-50, WAS ALSO GRANTED. IN ITS APPLICATION FOR RECOGNITION OF EXEMPTION (FORM 1023), DATED OCTOBER 21,1987, SHOWA-BOSTON FULLY EXPLAINED THE PECULIAR CIRCUMSTANCES WHICH SUPPORTED ITS FULL COMPLIANCE WITH THE REQUIREMENTS OF A RACIALLY NONDISCRIMINATORY POLICY WITHOUT SATISFYING THE USUAL POLICY STATEMENT AND PUBLICITY AND RECORDKEEPING REQUIREMENTS OF REVENUE PROCEDURE 75-50. FORMAL RECOGNITION OF SHOWA-BOSTON'S TAX EXEMPT STATUS WAS GRANTED ON MAY 9,1988. |
| PART I, LINE 4A AND 4B | PLEASE REFER TO THE NARRATIVE OF PART I, LINE 3 FOR FURTHER EXPLANATION. |
| PART 1, LINE 4D | THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS OR HAVE CONTRIBUTIONS SOLICITED ON ITS BEHALF. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FRANK J SCHWARTZ | ||||||||||||||
| PRESIDENT | $173,646 | $0 | $0 | $0 | $0 | $0 | $1,600 | $0 | $77,646 | $0 | $252,892 | $0 | $0 | $0 |
| MARIKO BANDO | ||||||||||||||
| CHAIR, CHANCELLOR, CLERK | $0 | $196,920 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,053 | $0 | $199,973 | $0 | $0 |
| TOMOKO KANEKO | ||||||||||||||
| MEMBER OF THE BOARD | $0 | $159,618 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $6,888 | $0 | $166,506 | $0 | $0 |
| NATSUKO KOHARA | ||||||||||||||
| MEMBER OF THE BOARD | $0 | $148,585 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,720 | $0 | $161,305 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE IA | FormAndLineReferenceDesc |
| Explanation | * HOUSING ALLOWANCE* THE INSTITUTE PROVIDED A HOUSE AND FURNISHING FOR USE BY ITS PRESIDENT, DR.FRANK SCHWARTZ. UNDER THE TERMS OF THE CONTRACT. THE FAIR MARKET VALUE OF DR. SCHWARTZ'S USE OF THE HOUSING FOR CALENDAR YEAR 2021 WAS APPROXIMATELY $54,000. THIS BENEFIT IS PROVIDED AS A CONDITION OF EMPLOYMENT AND IT INCLUDED WITH NONTAXABLE BENEFITS ON SCHEDULE J, PART II. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE BOARD OF SHOWA WOMEN'S UNIVERSITY OF JAPAN, A RELATED TAX-EXEMPT ENTITY, IS A MEMBER OF SHOWA BOSTON AND HAS THE ABILITY TO APPOINT TRUSTEES TO, AND REMOVE TRUSTEES FROM, SHOWA BOSTON'S BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF SHOWA WOMEN'S UNIVERSITY OF JAPAN, A RELATED TAX-EXEMPT ENTITY, IS A MEMBER OF SHOWA BOSTON AND HAS THE ABILITY TO APPOINT TRUSTEES TO, AND REMOVE TRUSTEES FROM, SHOWA BOSTON'S BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE COMPLETION OF THE AUDIT AND FINANCIAL STATEMENTS, ADDITIONAL INFORMATION REQUIRED FOR THE PREPARATION OF THE 2018 FORM 990 IS GATHERED BY THE ACCOUNTING STAFF OF SHOWA BOSTON. THE INFORMATION IS FORWARDED TO THE ACCOUNTING FIRM O'CONNOR & DREW, P.C. A DRAFT COPY OF THE RETURN IS PREPARED BY O'CONNOR & DREW,P.C. FOR REVIEW BY SHOWA BOSTON INSTITUTE. ANY MODIFICATIONS ARE THEN MADE TO THE DRAFT RETURN BEFORE IT IS TRANSMITTED TO THE CHANCELLOR. THE CHANCELLOR PROVIDES A COPY OF THE DRAFT RETURN FOR DISCUSSION WITH DESIGNATED BOARD MEMBERS WITH A FINANCE BACKGROUND. |
| FOMR 990, PART VI, SECTION B, QUESTION 12B AND C | SHOWA BOSTON INSTITUTE OF LANGUAGE AND CULTURE IS A NON-PROFIT MASSACHUSETTS CORPORATION RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501 (C)(3). ACCORDINGLY, NO EXCESS PRIVATE BENEFIT IS PERMITTED BY EITHER STATE OR FEDERAL LAW. THE INSTITUTE AND ITS EMPLOYEES AND DIRECTORS HAVE ALWAYS ENGAGED IN ACTIVITIES THAT ACCOMPLISH ITS TAX-EXEMPT PURPOSE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT SALARY IS BUDGETED, REVIEWED, AND APPROVED YEARLY BY SHOWA WOMEN'S UNIVERSITY OF JAPAN (SHOWA-JAPAN) BOARD AND DOES NOT REQUIRE APPROVAL FROM SHOWA BOSTON. |
| FORM 990, PART VI, SECTION C, LINE 19 | SHOWA BOSTON MAKES THEIR FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO THE PUBLIC AT NO CHARGE. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE AT THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. |
| FORM 990, PART XI, LINE 9: | CURENCY EXCHANGE GAIN 1,985,137. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHOWA WOMEN'S UNIVERSITY OF JAPAN | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1-7-57 TAISHIDO 154-8533 SETAGAYA-K | AddressLine1Txt |
| City | TOKYO | CityNm |
| Country | JA | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 980085912 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | JA | LegalDomicileForeignCountryCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHOWA WOMEN'S UNIVERSITY TOKYO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionTypeTxt |
| Involved | $25,512,901 | InvolvedAmt |
| Method Of Amount Determination | LOAN SCHEDULE | MethodOfAmountDeterminationTxt |
Comments