2018-11-08T10:07:20-08:00 2017-12-31 930611726 HOOTS BAKER & WILEY 2001 FRONT STREET NE SUITE 120 SALEM OR 97301 990 2017-01-01 943084015 TOKYO INTERNATIONAL UNIVERSITY OF AMERICA TOKY 5033733300 1300 MILL STREET SE SALEM OR 97301 TORU TANABE Secretary 2018-11-08 true Shari K Scoles P00230993 5035851782 2017 2019-02-21 02:37:17Z 4811334 false false X WWW.TIUA.EDU X 1988 OR PROMOTION OF INTERNATIONAL UNDERSTANDING AND EDUCATION 4 2 91 0 0 3758767 4810334 753 1000 0 3759520 4811334 0 0 1784715 2297070 0 0 2178173 2531402 3962888 4828472 -203368 -17138 5114085 6347142 205912 1456107 4908173 4891035 PROMOTION OF INTERNATIONAL UNDERSTANDING AND EDUCATION false false 3989804 4810334 TOKYO INTERNATIONAL UNIVERSITY OF AMERICA PROMOTES INTERNATIONAL UNDERSTANDING, EDUCATION, AND COMMUNICATION THROUGH VARIOUS EDUCATIONAL AND INTERNATIONAL RESEARCH AND ALLIED PROGRAMS 3989804 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 91 true false false false false false false false false 0 false false false false false false false false false false X 4 2 false false false false false false false true true true false false true true true false false true true false OR X TORU TANABE 5033733300 1300 MILL STREET SE SALEM OR Salem OR 97301 NOBUYASU KURATA Chancellor 0.00 0.00 X 0 0 0 HIROSHI TAKAHASHI President 0.00 0.00 X 0 0 0 GUNNAR GUNDERSEN Exec Vice Pres 40.00 0.00 X 102708 0 30833 TORU TANABE Secretary 40.00 0.00 X 93204 0 36940 195912 67773 1 false false false WILLAMETTE UNIVERSITY 900 STATE STREET SALEM OR 97301 EDUCATIONAL SUPPORT 892616 BON APPETIT 1000 WEST TEMPLE STREET LOS ANGELES CA 900740196 FOOD SERVICES 196963 2 0 DORMITORY RENTAL 38137 38137 MISCELLANEOUS INCOME 1 1 SPECIAL PROGRAMS 242353 242353 STUDENT ACTIVITY FEE 28320 28320 TUITION & PROGRAM 4501523 4501523 4810334 1000 1000 0 0 0 0 0 0 0 0 4811334 4810334 1000 0 0 0 0 263685 263685 0 1435541 1204097 231444 112306 91571 20735 340007 293025 46982 145531 106895 38636 0 1447 1447 13809 13809 0 0 0 53308 53308 0 0 448 448 0 0 98792 57952 40840 0 16522 5080 11442 0 0 266472 266472 54649 54649 CONTRACT SERVICES 1101545 1060756 40789 FOOD SERVICE 768837 768837 SUPPLIES 94316 70565 23751 MISCELLANEOUS 39509 5950 33559 21748 5296 16452 4828472 3989804 838668 0 102770 1337396 0 0 11992 250160 0 0 0 0 1992 28728 13182268 8451410 4997331 4730858 0 0 0 0 0 5114085 6347142 205912 1456107 205912 1456107 X 4908173 4891035 4908173 4891035 5114085 6347142 -17138 X false true X true false X 1793595 1793595 9111671 6189186 2922485 781690 774577 7113 826697 819396 7301 668615 668251 364 4730858 X 4811334 4811334 4811334 4828472 4828472 4828472 Part X : FIN48 Footnote The University is exempt from Federal income taxes under Internal Revenue Code Section 501(c)(3), and therefore has made no provision for Federal income taxes. The Internal Revenue Service has ruled that the University is not a private foundation within the meaning of Section 509(a). An exemption from the State of Oregon corporation excise tax is provided by Oregon Revised Statutes 317.080. Therefore there is no provision for state taxes on its operations related to its exempt status.In any year in which the University has gross receipts from unrelated business activities of $1,000 or more, it must file form 990-T with the Internal Revenue Service and pay tax on such income, less any related deductions. There was no such income for years ending December 31, 2017 and 2016.The University follows accounting standards generally accepted in the United States of America related to the recognition of uncertain tax positions. These standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions.These standards require an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position would not be sustained if examined by a taxing authority. Management has determined that the University had no uncertain tax positions as of December 31, 2017 and 2016.The University files informational and income tax returns in the United States, state and local jurisdictions. With few exceptions, the University is no longer subject to U.S. Federal, state or local tax examination by tax authorities for years before 2015. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NONDISCRIMINATORY POLICY STATEMENTS ARE PUBLISHED IN THE UNIVERSITY'S REGISTRATION MATERIALS AND ON ITS WEBPAGE Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address Nobuyasu Kurata- 4-23-23 Takadanobaba, Shinjuku-ku, Tokyo, Japan 169-0075Hiroshi Takahashi- 1-13-1 Matoba-Kita, Kawagoe-shi, Saitama, Japan Form 990, Part VI, Line 11b: Form 990 Review Process 990 REVIEWED BY THE SECRETARY PRIOR TO FILING WITH IRS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation is based on comparable salaries of local universities and increased according to the Salem/ Portland local consumer price index. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation is based on comparable salaries of local universities and increased according to the Salem/ Portland local consumer price index. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE SCHOOL'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.