2018-11-30T08:28:43-06:00 2018-03-31 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2017-04-01 042966217 SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE INC SHOW 6175220080 420 POND STREET JAMAICA PLAIN MA 021303403 DR FRANK SCHWARTZ PRESIDENT 6175220080 2018-11-28 1 EDWARD S BUISER P01258774 6174711120 2018-11-28 108.7.66.186 2018-11-28 09:17:01 ES P A1D1130AC5E4BADE0FA9E404A6095F4F43374566 9044C261A83FCF94EC01FFDBDCCF6F3C3929E0DE 2017 2019-02-21 02:37:17Z DR FRANK SCHWARTZ 420 POND STREET JAMAICA PLAIN MA 021303403 11620186 0 X WWW.SHOWABOSTON.ORG X 1987 MA SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROCIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. 7 2 133 0 0 0 0 0 9181321 8935027 5616 23658 3063434 2661501 12250371 11620186 0 0 0 0 5411684 5659089 0 0 0 6115766 5212848 11527450 10871937 722921 748249 34541337 33623806 27536178 27022055 7005159 6601751 SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. 0 0 8697515 9745314 THE INSTITUE 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. 8697515 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 133 1 0 1 JA 0 0 0 0 0 0 X 7 2 0 0 0 0 1 1 0 1 1 0 0 0 1 0 0 1 0 1 0 0 MA X X R CHUCK MCGUIRE 6175220080 420 POND STREET JAMAICA PLAIN MA 02130 DR FRANK SCHWARTZ PRESIDENT 35.00 0.00 X X 178047 0 40254 MARIKO BANDO CHAIR, CHANCELLOR, CLERK 1.00 40.00 X 0 227112 6920 TOMOKO KANEKO MEMBER OF THE BOARD 1.00 40.00 X 0 173878 10233 MOTOKAZU UEMATSU MEMBER OF THE BOARD 1.00 40.00 X 0 153874 13450 EMIKO TAKANO MEMBER OF THE BOARD 1.00 40.00 X 0 116338 14454 TOSHIO ASANO MEMBER OF THE BOARD 1.00 40.00 X 0 0 0 ANDREW GORDON MEMBER OF THE BOARD 1.00 0.00 X 2000 0 0 180047 671202 85311 1 0 1 0 SODEXO INC 9801 WASHINGTON BLVD GAITHERSBURG MD 20878 FOOD SERVICES 1323164 V & M CONSTRUCTION 353 SEA ST 22 QUINCY MA 02169 CONSTRUCTION SERVICE 547019 US INTEGRITY TOURING CO 260 MOOSE POND RD DENMARK ME 04022 TRAVEL SERVICES 401805 MCGARR SERVICE CORP 311 ARSENAL ST WATERTOWN MA 02472 SECURITY SERVICES 309642 PROSPECT BUILDING SVCS CORP 360 PEARL ST MALDEN MA 02148 CLEANING/MAINT SVCS 288458 5 TUITION 611600 8935027 8935027 8935027 23658 23658 1851214 0 1851214 1851214 1851214 JAPANESE LANGUAGE 611600 810287 810287 810287 11620186 9745314 0 1874872 154047 123238 30809 4214737 3371790 842947 275004 220003 55001 652821 522257 130564 362480 289984 72496 89358 71451 17907 29294 23435 5859 62407 49926 12481 8336 6669 1667 165927 132742 33185 109682 87746 21936 446056 356845 89211 57245 45796 11449 37632 30106 7526 1319038 1055230 263808 194234 155387 38847 CONTRACTS 1947645 1558116 389529 PILOT (PROPERTY TAXES) 106518 85214 21304 SERVICES 59673 47738 11935 FIELD TRIPS 43736 34989 8747 536067 428853 107214 10871937 8697515 2174422 0 7227232 6921872 61167454 35735741 26027889 25431713 1006113 1013153 280103 257068 34541337 33623806 2004753 2017056 267173 187021 25264252 24817978 27536178 27022055 X 7005159 6601751 7005159 6601751 34541337 33623806 X 748249 -16618 -1135039 X 0 1 X 0 0 X 5876264 5876264 48869185 30712273 18156912 2795424 2470187 325237 3626581 2553281 1073300 25431713 FACULTY HOUSING LOAN- SHOWA JAPAN 5953687 WORKING CAPITAL LOAN - SHOWA JAPAN 14905573 LOAN TO FUND REPAIRS - SHOWA JAPAN 3958718 24817978 X 10468529 -16618 -1135039 -1151657 11620186 0 11620186 10871937 0 10871937 0 10871937 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 INSTITUE 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 LOSSES $ (1,135,039) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 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. X 1 1 X 0 0 0 0 0 0 0 0 0 DR FRANK SCHWARTZ PRESIDENT 178047 0 0 0 0 0 12444 0 27810 0 218301 0 0 0 MARIKO BANDO CHAIR, CHANCELLOR, CLERK 0 227112 0 0 0 0 0 0 0 6920 0 234032 0 0 TOMOKO KANEKO MEMBER OF THE BOARD 0 173878 0 0 0 0 0 0 0 10233 0 184111 0 0 MOTOKAZU UEMATSU MEMBER OF THE BOARD 0 153874 0 0 0 0 0 0 0 13450 0 167324 0 0 PART I, LINE 1A * HOUSING ALLOWANCE* THE INSTITUTE PROVIDED A HOUSE AND FURNISHING FOR USE BY BOTH ITS PRESIDENT, DR.FRANK SCHWARTZ, AND DIRECTOR, JOHN BOHLIN. UNDER THE TERMS OF THEIR CONTRACT. THE FAIR MARKET VALUE OF DR. SCHWARTZ'S AND MR. BOHLINH'S USE OF THE HOUSING FOR CALENDAR YEAR 2017 WAS $55,620. THIS BENEFIT IS PROVIDED AS A CONDITION OF EMPLOYMENT AND IT INCLUDED WITH NONTAXABLE BENEFITS ON SCHEDULE J, PART II. PART I, LINE 3 SHOWA WOMEN'S UNIVERSITY OF JAPAN IS A RELATED ORGANIZATION AND HAS THE FOLLOWING COMPENSATION POLICY: THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION FOR THE KEY EMPLOYEES. THEIR DECISIONS ARE BASED ON FINANCIAL CONSIDERATIONS OF THE ORGANIZATION. THESE DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTOR'S MEETING. 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 2017 FORM 990 IS GATHERED BY THE ACCOUNTING STAFF OF SHOWA BOSTON AND REVIEWED BY THE BUSINESS MANAGER. 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 THE BUSINESS MANAGER AND PRESIDENT OF THE 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. FORM 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 LOSS -1,135,039. SHOWA WOMEN'S UNIVERSITY OF JAPAN 1-7-57 TAISHIDO 154-8533 SETAGAYA-K TOKYO JA 980085912 EDUCATION JA 501(C)(3) LINE 2 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SHOWA WOMEN'S UNIVERSITY TOKYO E 24817978 LOAN SCHEDULE