2016-05-13T12:24:09-05:00 2015-06-30 KPMG LLP 550 S Hope St Suite 1500 Los Angeles CA 90071 990 2014-07-01 953909672 SOKA UNIVERSITY OF AMERICA % ARCHIBALD ASAWA SOKA 9494804000 1 University Drive Aliso Viejo CA 92656 ARCHIBALD E ASAWA VICE PRESIDENT, CFO & SECRETARY 9494804000 2016-05-12 true CAREY MCKEE P01281067 2139724000 2014 2016-08-17 19:52:53Z YOSHINOBU HABUKI 1 University Drive Aliso Viejo CA 92656 318017263 false X www.soka.edu X 1984 CA THE MISSION OF SOKA UNIVERSITY OF AMERICA IS TO FOSTER A STEADY STREAM OF GLOBAL CITIZENS COMMITTED TO LIVING A CONTRIBUTIVE LIFE. SEE ADDITIONAL INFORMATION IN SCHEDULE O. 15 13 586 200 245399 -186736 7941978 6957798 17481634 18071313 30832328 45615483 670117 901508 56926057 71546102 11718101 12939030 0 0 20099107 21114245 0 0 881947 35521471 36319846 67338679 70373121 -10412622 1172981 1580364199 1541564658 2392807 2914917 1577971392 1538649741 X THE MISSION OF SOKA UNIVERSITY OF AMERICA IS TO FOSTER A STEADY STREAM OF GLOBAL CITIZENS COMMITTED TO LIVING A CONTRIBUTIVE LIFE. CONTINUED IN SCHEDULE O. false false 43908676 12767970 17253092 BACHELOR OF ARTS IN LIBERAL ARTS: BACHELOR OF ARTS DEGREE IN THE LIBERAL ARTS WITH CONCENTRATIONS IN ENVIRONMENTAL STUDIES, HUMANITIES, INTERNATIONAL STUDIES, AND SOCIAL AND BEHAVIORAL SCIENCES (417 STUDENTS). SEE ADDITIONAL INFORMATION IN SCHEDULE O. 1491116 637522 PACIFIC BASIN RESEARCH CENTER AND ENGLISH AS A SECOND LANGUAGE ("ESL") PROGRAM SERVICES (19 STUDENTS). SEE ADDITIONAL INFORMATION IN SCHEDULE O. 1214905 171060 180699 MASTERS OF ARTS: NEW GRADUATE PROGRAM IN EDUCATIONAL LEADERSHIP AND SOCIETAL CHANGE (6 STUDENTS). SEE ADDITIONAL INFORMATION IN SCHEDULE O. 46614697 true true false false false false false true false true true true false false true true true false true false true false false false true false false false true true false false false true false false true false true true false false false true true true false false true 97 0 true 586 true true true false false false false true true true 19 false false false X 15 13 true false false false true true true true true false false true true true true true true true true false CA X ARCHIBALD ASAWA 9494804000 1 UNIVERSITY DRIVE ALISO VIEJO CA 92656 X STEPHEN S DUNHAM JD TRUSTEE-CHAIR 1.0 0.0 X X 0 0 0 TARIQ HASAN PHD TRUSTEE-VICE CHAIR 1.0 0.0 X X 0 0 0 YOSHIHISA BABA PHD TRUSTEE 1.0 0.0 X 0 0 0 MATILDA BUCK TRUSTEE 1.0 0.0 X 0 0 0 LAWRENCE E CARTER SR PHD TRUSTEE 1.0 0.0 X 0 0 0 MARIA GUAJARDO PHD TRUSTEE 1.0 0.0 X 0 0 0 CLOTHILDE V HEWLETT JD TRUSTEE 1.0 0.0 X 0 0 0 LARRY A HICKMAN PHD TRUSTEE 1.0 0.0 X 0 0 0 KRIS D KNUDSEN JD TRUSTEE 1.0 0.0 X 0 0 0 KAREN K LEWIS PHD TRUSTEE 1.0 0.0 X 0 0 0 DANIEL NAGASHIMA MBA TRUSTEE 1.0 0.0 X 0 0 0 DAVID P ROSELLE PHD TRUSTEE 1.0 0.0 X 0 0 0 KENJI YOSHIGO TRUSTEE 1.0 40.0 X 0 67022 0 PAULETTE BETHEL PHD TRUSTEE 1.0 0.0 X 0 0 0 KOJI HOSHINO TRUSTEE 1.0 0.0 X 0 0 0 YOSHINOBU HABUKI PRESIDENT & PROF OF ECONOMICS 40.0 0.0 X 318983 0 43067 TOMOKO TAKAHASHI PROVOST & VP ACADEMIC AFFAIRS 40.0 0.0 X 236359 0 33217 ARCHIBALD E ASAWA VP FIN & ADM/CFO/CORP SEC. 40.0 0.0 X 258240 0 37681 DAVID M NAKABAYASHI CONTROLLER & ASST. TREASURER 40.0 0.0 X 119227 0 23157 EDWARD FEASEL DEAN OF FACULTY & PROF OF ECON 40.0 0.0 X 216396 0 54644 JOHN HEFFRON DEAN OF STUDENT & PROF OF HIST 40.0 0.0 X 194971 0 44089 ARIE A GALLES DIRECTOR OF CREATIVE ARTS 40.0 0.0 X 140481 0 21483 MARIA THERESA CHAO PROJECT DIRECTOR 40.0 0.0 X 142824 0 27857 ROBERT ALLINSON PROFESSOR OF PHILOSOPHY 40.0 0.0 X 157180 0 79420 JAMES MEROD PROF OF AMERICAN LITERATURE 40.0 0.0 X 167574 0 23763 JONATHAN MERZEL PROFESSOR OF MATHEMATICS 40.0 0.0 X 148276 0 30324 2100511 67022 418702 39 false true false FACILITY SERVICE PARTNERS LLC 19201 WILLOWBROOK LANE TRABUCO CANYON CA 92679 CAMPUS MAINTENANCE 3542157 CAMBRIDGE ASSOCIATES LLC 100 SUMMER STREET BOSTON MA 02110 INVESTMENT MGMT 1966148 KPMG LLP PO BOX 12001 DALLAS TX 75612 ACCOUNTING SERVICES 299103 MUSIC PEELER GARRETT LLP 1 WILSHIRE BLVD STE 2000 LOS ANGELES CA 90017 LEGAL SERVICES 116240 4 X 751756 220000 5986042 69148 6957798 TUITION & FEES 611710 13086283 13086283 HOUSING & FOOD SERVICES 721000 4561946 4561946 OTHER AUXILIARY SERVICES 721000 423084 423084 18071313 13655256 -79342 13734598 0 0 604966 29548 575418 0 575418 575418 278133623 150 246173546 31960077 150 31960227 31960227 133359 751756 268067 -134708 -134708 0 0 PERFORMING ARTS CENTER 711130 324741 324741 REFUNDS & REBATES 900099 111677 111677 FEES & FINES 900099 11524 11524 12856 12856 460798 71546102 18071313 245399 46271592 0 12939030 12939030 0 0 1387072 419372 967700 0 14087115 9665698 3968868 452549 1369862 893855 434833 41174 3123436 2045777 986115 91544 1146760 748277 364015 34468 0 147316 147316 260666 260666 0 0 5176428 5176428 644985 78096 530742 36147 1408566 36010 1372556 1077384 679037 351400 46947 1118340 292367 817152 8821 0 9083253 6247341 2832570 3342 277752 32842 242056 2854 0 279980 99061 175626 5293 0 0 9896474 8091182 1805292 1219404 158422 1060982 INTERNSHIP PROGRAM EXPENSES 1666199 1666199 FOOD SERVICE EXPENSE 1518109 1518109 PERFORMING ARTS CENTER 913981 1383 872645 39953 ATHLETICS & REC. PROGRAMS 451241 451241 1179768 551398 509515 118855 70373121 46614697 22876477 881947 X 350 350 1768678 0 0 0 0 0 300000 150000 0 0 2689875 2221250 0 0 152634 280779 438713249 127958808 319524071 310754441 260707832 242288898 986062229 976774884 4454213 4389739 0 0 4704317 4704317 1580364199 1541564658 2156576 2631002 0 0 86231 133915 0 0 0 0 0 0 0 0 0 0 150000 150000 2392807 2914917 X 427778329 420646098 348954638 315720302 801238425 802283341 1577971392 1538649741 1580364199 1541564658 1172981 -40494632 X false true X true true true X 14266968 10400162 8465746 7941978 6957798 48032652 0 0 14266968 10400162 8465746 7941978 6957798 48032652 1410925 46621727 19476441 19036784 14871886 11418955 14260222 79064288 0 182591 531677 561676 486734 594157 2356835 129453775 86123950 0.36014 0.41567 X SUPPORT SCHEDULE FORM 990, SCHEDULE A, PART II SOKA UNIVERSITY IS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(ii). HOWEVER, IT IS COMPLETING PT II TO DEMONSTRATE THAT IT QUALIFIES FOR THE SPECIAL RULES PROVISION ON SCHEDULE B AND MEETS THE 33 1/3% SUPPORT TEST OF THE REGULATIONS UNDER SECTIONS 509(A)(1) on 170(b)(1)(a)(vi). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4704317 X X X X true 1249759935 6954959 4971565 5100000 30000000 5151428 1221435031 1117424441 7940578 164679940 4800000 30761283 4723741 1249759935 1035512125 8448171 108660838 5600000 26155520 3441173 1117424441 1062631183 10003601 1071465 5700000 31300000 1194124 1035512125 480510882 511099522 98473829 5500000 21000000 953050 1062631183 0.08468 0.65684 0.25848 false false 44634547 44634547 369946510 108472994 261473516 18380718 14558319 3822399 5751474 4927495 823979 310754441 U.S. EQUITY SEC. FUNDS 155522703 F GLOBAL EQUITY FUNDS 112710835 F EMERGING MARKET FUNDS 61122937 F BOND FUNDS 203517654 F HEDGE FUNDS 356372060 F INFLATION PROTECTION FUNDS 87528695 F 976774884 0 SELF-INSURANCE RESERVE 150000 150000 X 13237494 -40494632 4017 297615 -40193000 53430494 5176428 12939180 18115608 71546102 52559145 4017 297615 301632 52257513 5176428 12939180 18115608 70373121 Collection of Art FORM 990, SCHEDULE D, PART III, Line 4 A Variety of painting, sculptures and rare books are available for research and loaning as a public benefit. Endowment Funds FORM 990, SCHEDULE D, PART V, Line 4 THE ENDOWMENT PROCEEDS FUND SCHOLARSHIPS, UNIVERSITY OPERATIONS, CAPITAL RENEWAL, ACADEMIC RESEARCH AND SUPPORT FOR CLASSROOMS. FIN 48 (ASC 740) FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES FOR ALL ENTITIES, INCLUDING PASS-THROUGH ENTITIES, MINIMUM THRESHOLDS FOR FINANCIAL STATEMENT RECOGNITION OF A POSITION TAKEN IN FILING TAX RETURNS (INCLUDING WHETHER AN ENTITY IS TAXABLE IN A PARTICULAR JURISDICTION) AND REQUIRES CERTAIN EXPANDED TAX DISCLOSURES. NO SUCH MATERIAL UNCERTAIN TAX POSITIONS EXIST FOR THE UNIVERSITY AT JUNE 30, 2015 AND 2014, RESPECTIVELY. REVENUE ON BOOKS NOT ON RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D FUNDRAISING EXPENSES REPORTED NET ON FORM 990 $ 268,067 RENTAL EXPENSES REPORTED NET ON FORM 990 $ 29,548 ------------- TOTAL $ 297,615 REVENUE ON RETURN BUT NOT ON BOOKS FORM 990, SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS REPORTED NET ON FINANCIAL STATEMENTS $ 12,345,304 FEDERAL FINANCIAL AID NET ON FINANCIAL STATEMENTS $ 593,726 GAIN ON FIXED ASSET SALE NET ON FINANCIAL STATEMENTS $ 150 ---------------- total $ 12,939,180 EXPENSES ON BOOKS BUT NOT ON RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D FUNDRAISING EXPENSES REPORTED NET ON FORM 990 $ 268,067 RENTAL EXPENSES REPORTED NET ON FORM 990 $ 29,548 ------------- TOTAL $ 297,615 EXPENSES ON RETURN BUT NOT ON BOOKS FORM 990, SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS REPORTED NET ON FINANCIAL STATEMENTS $ 12,345,304 FEDERAL FINANCIAL AID NET ON FINANCIAL STATEMENTS $ 593,726 GAIN ON FIXED ASSET SALE NET ON FINANCIAL STATEMENTS $ 150 ---------------- total $ 12,939,180 true true true true true true true false false false false false false false false true false true CLASSIFIED ADVERTISING FORM 990, SCHEDULE E, PART I, LINE 3 SOKA UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE NEWSPAPER IN ORDER TO MAKE THE POLICY KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES. FINANCIAL AID AND ASSISTANCE FROM GOVERNMENT AGENCIES FORM 990, SCHEDULE E, PART I, LINE 6A U.S. DEPARTMENT OF EDUCATION FEDERAL PELL GRANT PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AND FEDERAL WORK STUDY. East Asia and the Pacific Program Services FACULTY LED TRAVEL 26199 South America Program Services FACULTY LED TRAVEL 48547 South Asia Program Services FACULTY LED TRAVEL 22034 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 564382 East Asia and the Pacific Program Services STUDY ABROAD 430288 South America Program Services STUDY ABROAD 279325 Central America and the Caribbean Program Services STUDY ABROAD 152710 1523485 1523485 true false false false true false METHOD OF ACCOUNTING OF EXPENDITURES FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN (F) THE EXPENSES REPORTED ON PART I WERE COMPILED ON THE ACCRUAL BASIS OF ACCOUNTING. PEACE GALA 885115 751756 133359 85280 84800 21882 76105 0 885115 751756 133359 85280 84800 21882 76105 268067 -134708 true INSTITUTIONAL GRANT 383 8428127 N/A N/A INSTITUTIONAL GRANT - MERIT SCHOLARSHIP 417 3752425 N/A N/A INSTITUTIONAL GRANT - RESIDENTIAL AWARDS 12 112576 N/A N/A FEDERAL WORK STUDY 60 15609 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT 38 22182 N/A N/A FEDERAL PELL GRANT PROGRAM 123 547481 N/A N/A GI BILL 3 8454 N/A N/A FWS & FSEOG (UNIVERSITY MATCHING) 67 52176 N/A N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS FORM 990, SCHEDULE I, PART I, LINE 2 IN THE UNITED STATES SOKA UNIVERSITY OF AMERICA SERVES AS A CONDUIT TO RECEIVE AND DISBURSE STUDENT AID FUNDS FROM GOVERNMENTAL AGENCIES SUCH AS THE DEPARTMENT OF EDUCATION UNDER THE FOLLOWING PROGRAMS: - FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT - FEDERAL PELL AWARD GRANT PROGRAM - FEDERAL WORK STUDY - GI BILL INSTITUTIONAL GRANTS ARE GIVEN BY SOKA UNIVERSITY OF AMERICA TO ELIGIBLE STUDENTS WHO MEET SPECIFIC ACADEMIC AND ACHIEVEMENT CRITERIA. THE PURPOSES OF THESE GRANTS ARE CLEARLY COMMUNICATED TO THE RECIPIENTS AND ARE INTERNALLY USED FOR EDUCATIONAL PURPOSES. NUMBER OF RECIPIENTS FORM 990, SCHEDULE I, PART III, COLUMN (B) THE NUMBER OF RECIPIENTS REPORTED IN COLUMN (B) IS DETERMINED BY REVIEWING THE EXACT NUMBER OF STUDENTS WHO RECEIVED THE TYPE OF AID INDICATED. X X X X false false false false false false false false false YOSHINOBU HABUKI PRESIDENT & PROF OF ECONOMICS 318983 0 0 0 0 0 31898 0 11169 0 362050 0 0 0 TOMOKO TAKAHASHI PROVOST & VP ACADEMIC AFFAIRS 236359 0 0 0 0 0 23636 0 9581 0 269576 0 0 0 ARCHIBALD E ASAWA VP FIN & ADM/CFO/CORP SEC. 258240 0 0 0 0 0 25824 0 11857 0 295921 0 0 0 EDWARD FEASEL DEAN OF FACULTY & PROF OF ECON 216396 0 0 0 0 0 21640 0 33004 0 271040 0 0 0 JOHN HEFFRON DEAN OF STUDENT & PROF OF HIST 194971 0 0 0 0 0 19497 0 24592 0 239060 0 0 0 ARIE A GALLES DIRECTOR OF CREATIVE ARTS 140481 0 0 0 0 0 14048 0 7435 0 161964 0 0 0 MARIA THERESA CHAO PROJECT DIRECTOR 142824 0 0 0 0 0 14282 0 13575 0 170681 0 0 0 ROBERT ALLINSON PROFESSOR OF PHILOSOPHY 157180 0 0 0 0 0 15718 0 63702 0 236600 0 0 0 JAMES MEROD PROF OF AMERICAN LITERATURE 167574 0 0 0 0 0 16757 0 7006 0 191337 0 0 0 JONATHAN MERZEL PROFESSOR OF MATHEMATICS 148276 0 0 0 0 0 14828 0 15496 0 178600 0 0 0 TOMOKO TAKAHASHI OFFICER HOUSING RELOC LOAN X 150000 150000 false true true 150000 RUBY NAGASHIMA FAMILY MEMBER OF TRUSTEE 52703 SALARY AND BENEFITS false X 21 3258 RETAIL VALUE X 500 RETAIL VALUE X 13 31973 RETAIL VALUE X WINE & BEVERAGES 31 4462 RETAIL VALUE X GIFT CARDS & CERTIFICATES 59 20715 RETAIL VALUE X EVENTS/MOVIE TICKETS 3 255 RETAIL VALUE X GIFT BASKETS 11 5836 RETAIL VALUE X BAGS, SHOES & JEWELRY 13 1525 RETAIL VALUE X Electronics & Office EQ. 4 259 RETAIL VALUE X TOYS & GAMES 5 365 RETAIL VALUE false false false CONTRIBUTIONS FORM 990, SCHEDULE M, PART I THE AMOUNTS IN PART I, COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS OF DONATED GOODS. ORGANIZATION'S SIGNIFICANT ACTIVITIES FORM 990, PART I, LINE 1, CONTINUED SOKA UNIVERSITY OF AMERICA (SOKA) IS A PRIVATE, FOUR-YEAR LIBERAL ARTS COLLEGE AND GRADUATE SCHOOL IN ALISO VIEJO, CALIFORNIA. SOKA IS RANKED IN THE TOP 50 LIBERAL ARTS COLLEGES IN THE NATION BY U.S. NEWS AND WORLD REPORT'S "BEST COLLEGES 2016." FOUNDED UPON THE BUDDHIST PRINCIPLES OF PEACE, HUMAN RIGHTS AND THE SANCTITY OF LIFE, SOKA IS OPEN TO TOP STUDENTS OF ALL NATIONALITIES AND BELIEFS. ABOUT 60% OF SOKA'S STUDENTS COME FROM THE U.S. AND 40% HAVE COME FROM MORE THAN 45 OTHER COUNTRIES TO EXPERIENCE SOKA'S OUTSTANDING NON-SECTARIAN LIBERAL ARTS CURRICULUM. ADMITTED STUDENTS WHOSE ANNUAL FAMILY INCOME IS $60,000 OR LESS MAY BE ELIGIBLE FOR SOKA OPPORTUNITY SCHOLARSHIPS WHICH COVER FULL TUITION. ADDITIONAL SCHOLARSHIP OPPORTUNITIES ARE AVAILABLE FOR HIGHER INCOME LEVELS. A PROUD HERITAGE SOKA EDUCATION HAS ITS ORIGINS IN THE WORK OF TSUNESABURO MAKIGUCHI, A JAPANESE EDUCATOR AND BUDDHIST LEADER. DURING WORLD WAR II, MAKIGUCHI WAS ARRESTED AS A "THOUGHT CRIMINAL" BY JAPANESE MILITARY AUTHORITIES FOR HIS OPPOSITION TO THE WAR AND FOR HIS DEFENSE OF RELIGIOUS AND EDUCATIONAL FREEDOM. HE DIED IN PRISON IN 1944. HIS PROTG, JOSEI TODA, WHO WAS ALSO IMPRISONED WITH MAKIGUCHI DURING THE WAR AND WAS LATER RELEASED, CARRIED ON MAKIGUCHI'S DREAM TO PROMOTE EDUCATION FOR THE SAKE OF THE HAPPINESS OF THE LEARNER. AFTER MR. TODA'S PASSING IN 1958, HIS SUCCESSOR, DAISAKU IKEDA, AN EDUCATOR, AUTHOR, AND THE CURRENT PRESIDENT OF THE BUDDHIST LAY ORGANIZATION, SOKA GAKKAI INTERNATIONAL (SGI), ESTABLISHED AN ENTIRE SOKA SCHOOLS SYSTEM, WHICH RANGES FROM KINDERGARTENS TO THE 8,800-STUDENT SOKA UNIVERSITY IN JAPAN. HELPING STUDENTS LEARN HOW TO CREATE VALUE IN THEIR LIVES, THEIR COMMUNITIES AND THE WORLD IS A CENTRAL TENET OF THE SOKA SCHOOLS FOUNDED BY DAISAKU IKEDA. THE SOKA SCHOOLS HAVE ESTABLISHED A TRADITION OF HUMANISTIC LEARNING AND SCHOLARSHIP WHERE THE FOCUS IS ON EACH STUDENT'S GROWTH AND DEVELOPMENT. SOKA MEANS "TO CREATE VALUE." BACKGROUND ON SOKA UNIVERSITY OF AMERICA IN FEBRUARY 1987, A BRANCH CAMPUS OF SOKA UNIVERSITY IN JAPAN WAS ESTABLISHED AS SOKA UNIVERSITY LOS ANGELES IN CALABASAS, CALIFORNIA, TO PROVIDE ENGLISH LANGUAGE INSTRUCTION FOR STUDENTS VISITING FROM JAPAN. IN 1994, WHEN THE UNIVERSITY RECEIVED DEGREE-GRANTING APPROVAL FROM THE BUREAU FOR PRIVATE POSTSECONDARY AND VOCATIONAL EDUCATION (BPPVE) FROM THE STATE OF CALIFORNIA, ITS NAME CHANGED TO SOKA UNIVERSITY OF AMERICA AND THE GRADUATE SCHOOL OPENED. IN 1995, SOKA ACQUIRED A 103-ACRE SITE IN ALISO VIEJO AND A NEW UNDERGRADUATE CAMPUS WAS ESTABLISHED. THE ALISO VIEJO CAMPUS WAS DEDICATED ON MAY 3, 2001, AND IN AUGUST OF THAT SAME YEAR, SOKA BEGAN ITS BACHELOR OF ARTS (BA) IN LIBERAL ARTS PROGRAM, WITH AN ENROLLMENT OF 120 STUDENTS FROM 18 COUNTRIES AND 18 STATES. THE CALABASAS CAMPUS CONTINUED TO FUNCTION AS THE SOLE CAMPUS FOR GRADUATE STUDY INSTRUCTION. SOKA MAINTAINED TWO CAMPUSES UNTIL 2005, WHEN THE DECISION WAS MADE TO CLOSE THE CALABASAS LOCATION IN 2007. ON MAY 22, 2005, THE UNDERGRADUATE PROGRAM HELD ITS FIRST COMMENCEMENT AND SOKA UNIVERSITY RECEIVED ITS ACCREDITATION FROM THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC.) IN APRIL 2007, THE GRADUATE SCHOOL WAS TRANSFERRED TO THE ALISO VIEJO CAMPUS. THE SOKA PERFORMING ARTS CENTER THE SOKA PERFORMING ARTS CENTER IS A 1,000 SEAT PERFORMANCE HALL WITH ACOUSTICS BY FAMED WALT DISNEY CONCERT HALL ACOUSTICIAN YASUHISA TOYOTA. THE SOKA PERFORMING ARTS CENTER AND THE ADJACENT WANGARI MAATHAI HALL ARE BOTH LEED GOLD-CERTIFIED BUILDINGS. THE SOKA PERFORMING ARTS CENTER DEDICATION TOOK PLACE ON MAY 27, 2011 WITH THE COMMENCEMENT OF THE CLASS OF 2011-PART OF SOKA'S 10TH ANNIVERSARY CELEBRATION. EVERY CONCERT SEASON, THE SOKA PERFORMING ARTS CENTER BRINGS SOME OF THE WORLD'S FINEST ARTISTS TO OUR CAMPUS ENRICHING OUR STUDENTS AND COMMUNITY WITH CULTURE. FROM CLASSICAL ARTISTS YO-YO MA AND EMANUEL AX TO ACADEMY OF ST. MARTIN IN THE FIELDS, TO JAZZ LEGENDS BENNY GOLSON AND KENNY BARRON, TO TALENTED LOCAL HIGH SCHOOL ORCHESTRAS AND PERFORMING GROUPS, THE VALUES AND COMMITMENT OF SOKA ARE PLAYED, SUNG AND DANCED WITH PASSION AT OUR WORLD CLASS PERFORMING ARTS CENTER. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1, CONTINUED EMPHASIZING A NON-SECTARIAN AND HUMANISTIC CURRICULUM, THE UNIVERSITY STRIVES TO: - FOSTER LEADERS OF CULTURE IN THE COMMUNITY. - FOSTER LEADERS OF HUMANISM IN SOCIETY. - FOSTER LEADERS OF PACIFISM IN THE WORLD. - FOSTER LEADERS FOR THE CREATIVE COEXISTENCE OF NATURE AND HUMANITY. BASED ON THE SOKA EDUCATIONAL PRINCIPLES, EDUCATION IS VIEWED AS AN INTEGRATING PROCESS IN WHICH STUDENTS GAIN AN AWARENESS OF THE INTERDEPENDENCE OF THEMSELVES, OTHERS AND THE ENVIRONMENT. WISDOM, COURAGE AND COMPASSION--VALUES TREASURED BY THE UNIVERSITY--DO NOT EXIST IN ISOLATION. THEY EMERGE IN INDIVIDUALS AS THEY LEARN THE IMPORTANCE OF SERVICE TO OTHERS, TO THE NATURAL WORLD AROUND THEM, AND TO THE GREAT CAUSE OF PEACE AND FREEDOM. PROGRAM ACCOMPLISHMENTS FORM 990, PART III, LINE 4A, CONTINUED THE UNDERGRADUATE PROGRAM OF SOKA UNIVERSITY OF AMERICA OFFERS A BA IN LIBERAL ARTS WITH A CONCENTRATION IN ENVIRONMENTAL STUDIES, HUMANITIES, INTERNATIONAL STUDIES, OR SOCIAL AND BEHAVIORAL SCIENCES. IN ADDITION TO ITS EMPHASIS ON LEADERSHIP AND CONTRIBUTIVE CITIZENSHIP, SOKA'S UNDERGRADUATE PROGRAM FEATURES THE FOLLOWING: - WITH A 8:1 STUDENT/FACULTY RATIO (AVERAGE CLASS SIZE OF 13), OUR FACULTY CAN WORK INDIVIDUALLY WITH STUDENTS TO SEE HOW FAR THEY CAN GO IN EXPLORING NEW CONCEPTS AND LEARNING OPPORTUNITIES. - OUR OUTSTANDING FACULTY IS OF THE HIGHEST CALIBER AND ENJOYS WORKING CLOSELY WITH STUDENTS. - MULTIPLE PERSPECTIVES ARE OFFERED TO DRAW ON DIVERSE CULTURES, TRADITIONS, AND POINTS OF VIEW WITH SPECIAL ATTENTION GIVEN TO EASTERN AND WESTERN THOUGHT AND PRACTICE, WITH AN EMPHASIS ON THE PACIFIC RIM. - A GENERAL EDUCATION PROGRAM THAT INTRODUCES STUDENTS TO INTERDISCIPLINARY KNOWLEDGE AND PERSPECTIVES, AS WELL AS TO CRITICAL AND CREATIVE THINKING AND TO THE COMMUNICATION SKILLS NECESSARY FOR LIFE-LONG LEARNING. - A CORE CURRICULUM THAT REFLECTS THE VALUES THAT INSPIRED THE CREATION OF SOKA THROUGH THE STUDY OF THE GREAT WORKS OF THE HUMAN MIND. - STUDENTS STUDY A NON-NATIVE LANGUAGE, AND EXPERIENCE A SEMESTER OF STUDY ABROAD IN A COUNTRY WHERE THAT LANGUAGE IS SPOKEN. THE JUNIOR YEAR SEMESTER ABROAD IS A REQUIREMENT FOR GRADUATION AND THE COST IS INCLUDED IN TUITION. - LEARNING CLUSTERS THAT ORGANIZE SMALL TEAMS OF STUDENTS AND FACULTY TO CONDUCT INTERDISCIPLINARY RESEARCH AND DEVELOP PROPOSALS AND SOLUTIONS FOR ISSUES OF LOCAL, REGIONAL, OR GLOBAL SIGNIFICANCE FOR THREE-AND-A-HALF WEEK BLOCKS, CALLED CORE AND LEARNING CLUSTER CLASSES. RECENT LEARNING CLUSTERS HAVE RECEIVED GRANTS TO VISIT BRAZIL, ARGENTINA, KOREA, AND INDIA, JUST TO NAME A FEW. - A CAPSTONE EXPERIENCE THAT IS REQUIRED OF ALL CONCENTRATIONS IN THE SENIOR YEAR, DRAWING UPON THE RESEARCH AND ACADEMIC SKILLS AND EXPERIENCE THAT STUDENTS HAVE DEVELOPED DURING THEIR CAREERS AT SOKA. - ALL UNDERGRADUATE STUDENTS RECEIVE A LAPTOP COMPUTER WHICH IS INCLUDED IN TUITION. OVER 80% OF OUR UNDERGRADUATE STUDENTS GRADUATE IN FOUR YEARS (COMPARED TO A NATIONAL AVERAGE OF 61% AT PRIVATE COLLEGES), AND OVER 30% OF OUR GRADUATES HAVE BEEN ACCEPTED TO GRADUATE SCHOOLS AT MANY PRESTIGIOUS UNIVERSITIES INCLUDING HARVARD, YALE, OXFORD, STANFORD, USC, UCLA, UC BERKELEY, UCI, GEORGETOWN, COLUMBIA TEACHER'S COLLEGE, UC DAVIS LAW, CORNELL, DUKE, BOSTON, NYU, CAMBRIDGE AND LONDON SCHOOL OF ECONOMICS. EVERY UNDERGRADUATE AT SOKA GRADUATES WITH A BACHELOR OF ARTS IN LIBERAL ARTS, WHICH HAS QUALIFIED OUR STUDENTS FOR GRADUATE SCHOOL IN SUCH DIVERSE FIELDS AS LAW, EDUCATION, ECONOMICS, STATISTICS, URBAN PLANNING, PSYCHOLOGY, DIPLOMACY, ENVIRONMENTAL STUDIES, MATHEMATICAL FINANCE, INTERNATIONAL DEVELOPMENT STUDIES, INTERNATIONAL EDUCATION POLICY, INTERNATIONAL STUDIES, CONFLICT ANALYSIS AND RESOLUTION, JAPANESE LANGUAGE AND LITERATURE, LATIN AMERICAN POLITICS AND HUMAN RIGHTS, ENVIRONMENTAL LEGAL STUDIES, HISTORY, PEACE STUDIES, EAST ASIA REGIONAL STUDIES, PUBLIC AFFAIRS, SOCIOLOGY, ANTHROPOLOGY, ENTERTAINMENT INDUSTRY MANAGEMENT, SECOND AND FOREIGN LANGUAGE EDUCATION (TESOL), CREATIVE WRITING, SCREENWRITING, LITERATURE, GLOBAL AFFAIRS, ART EDUCATION AND MEDICINE (WITH EXTRA SCIENCE CLASSES). PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4B, CONTINUED THE PACIFIC BASIN RESEARCH CENTER (PBRC) CONDUCTS RESEARCH ON THE HUMANE AND PEACEFUL DEVELOPMENT OF THE ASIA-PACIFIC REGION, INCLUDING THE LATIN AMERICAN BORDER-STATES. TOWARD THIS END IT SUPPORTS RESEARCHERS STUDYING PUBLIC POLICY INTERACTIONS IN THE PACIFIC RIM IN SUCH AREAS AS INTERNATIONAL SECURITY, ECONOMIC AND SOCIAL DEVELOPMENT, EDUCATIONAL AND CULTURAL REFORM, ENVIRONMENTAL PROTECTION AND HUMAN RIGHTS. IN KEEPING WITH THE EDUCATIONAL MISSION OF SOKA UNIVERSITY OF AMERICA, THE CENTER ALSO SPONSORS CAMPUS CONFERENCES, O process of reviewing form 990 form 990, part vi, section b, question 11B THE BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S CHIEF FINANCIAL OFFICER WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN; AND THE FINAL VERSION OF THE FORM 990 RETURN IS ALSO REVIEWED BY THE CONTROLLER PRIOR TO PROVIDING THE RETURN TO THE AUDIT COMMITTEE. IN ADDITION TO CONSULTING WITH THE CONTROLLER AND CHIEF FINANCIAL OFFICER, THE AUDIT COMMITTEE MAY AT ITS DISCRETION MEET WITH ANY OTHER UNIVERSITY PERSONNEL INVOLVED WITH THE PREPARATION OF THE FORM 990. THE AUDIT COMMITTEE ALSO MET WITH THE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINALIZED RETURN IS PROVIDED TO ALL OF THE VOTING MEMBERS OF THE BOARD BEFORE THE RETURN IS FILED. monitoring and enforcing compliance with the conflict of interest policy form 990, part vi, section b, question 12c THE BOARD SECRETARY IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICT OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICT OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE BOARD SECRETARY AND ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OR DISAPPROVAL OF SUCH TRANSACTION; (4) ALTERNATIVES TO THE PROPOSED TRANSACTION ARE INVESTIGATED, COMPETITIVE BIDS OR COMPARABLE VALUATIONS ARE OBTAINED; (5) ANY CONFLICTING ISSUES DURING THE COURSE OF A BOARD MEETING WHICH CANNOT BE RESOLVED IS REFERRED TO THE EXECUTIVE COMMITTEE; AND (6) THE TRANSACTION OR ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. process of determining compensation form 990, part vi, section b, line 15 a & b COMPENSATION ARRANGEMENTS INVOLVING ANY OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES ARE ESTABLISHED PURSUANT TO A PROCESS THAT SATISFIES THE REBUTTABLE PRESUMPTION OF REASONABLENESS AS PROVIDED FOR IN IRC SEC. 4958 (EXCESS BENEFIT TRANSACTION TAX). THIS PROCESS REQUIRES A REVIEW OF COMPENSATION DETERMINATIONS BY DISINTERESTED PERSONS, THE USE OF COMPARABILITY DATA, AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION MAKING PROCESS. THE BOARD REVIEWS THE ANNUAL PERFORMANCE OF OFFICERS AND KEY EMPLOYEES AND DETERMINES APPROPRIATE COMPENSATION LEVELS BASED UPON EXTERNAL SALARY DATA. THEIR REVIEW INCLUDES BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF OFFICERS AND KEY EMPLOYEES, INCLUDING TOTAL ECONOMIC BENEFITS PAID BY ORGANIZATIONS WHICH THE GOVERNING BODY BELIEVES ARE SIMILARLY SITUATED FOR SIMILAR JOB RESPONSIBILITIES, AS OBTAINED FROM INDEPENDENT THIRD-PARTY SOURCES. THE OFFICERS AND KEY EMPLOYEES FOR WHOM THIS PROCESS IS PERFORMED ANNUALLY INCLUDE THE PRESIDENT, PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION & CHIEF FINANCIAL OFFICER, CONTROLLER & ASSISTANT TREASURER, DEAN OF FACULTY, AND DEAN OF STUDENTS. THE BOARD'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE ARRANGEMENT WITH THE DISQUALIFIED PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED); (2) A LIST OF TRUSTEES PRESENT DURING THE DEBATE ON THE TRANSACTION (AND HOW THE MEMBERS VOTED WHEN IT WAS APPROVED); AND (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS, A DESCRIPTION OF THE COMPARABILITY DATA, HOW IT WAS OBTAINED, THE MEMBERS PRESENT AND HOW THEY VOTED, WAS DOCUMENTED IN THE MAY 22, 2014 BOARD MEETING MINUTES FOR THE FISCAL YEAR ENDING JUNE 30, 2015 COMPENSATION PACKAGES, AND COMPARABLE DATA ARE KEPT WITH THE MINUTES OF THE MEETING OR WITH THE BOARD SECRETARY. governing document disclosure form 990, part vi, section c, question 19 The organization's governing documents, conflict of interest policy and financial statements are available upon request. LUIS & LINDA NIEVES FAMILY FOUNDATION 1174 MONTICELLO ROAD NAPA CA 94558 202054708 SUPPORTING CA 501(C)(3) 11A SOKA UOA true SOKA GAKKAI 32 SHINANO-MACHI SHINJUKU-KU TOKYO 160-8583 JA RELIGIOUS JA N/A N/A NA false false false true false false false false false false false false false false false false false false false false LOUIS & LINDA NIEVES FAMILY FOUNDATION c 220000 CASH