2013-12-13T20:48:14-06:00 2013-03-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2012-04-01 990255042 HAWAII TOKAI INTERNATIONAL COLLEGE HAWA 8089834120 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 NAOTO YOSHIKAWA 8089834120 2013-12-12 1 RODNEY M HARANO P00389596 8085311040 2012 2016-03-07 17:11:31Z NAOTO YOSHIKAWA 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 5320327 0 X WWW.HAWAIITOKAI.EDU X 1987 HI HAWAII TOKAI INTERNATIONAL COLLEGE IS AN AMERICAN COLLEGE THAT IS ACCREDITED BY THE ACCREDITING COMMISSION FOR COMMUNITY AND JUNIOR COLLEGES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES AN INSTITUTIONAL ACCREDITING BODY RECOGNIZED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION AND THE U.S. DEPARTMENT OF EDUCATION. AT THE DISCRETION OF THE RECEIVING SCHOOL, HTIC STUDENTS MAY TRANSFER CREDITS TO OR FROM OTHER ACCREDITED AMERICAN COLLEGES AND UNIVERSITIES. 7 5 127 5 0 0 1206993 1617526 3083853 3701925 1365 876 0 0 4292211 5320327 116213 112490 0 0 2554100 2701421 0 0 0 2109294 2195902 4779607 5009813 -487396 310514 5571151 6297843 871030 1287208 4700121 5010635 X HAWAII TOKAI INTERNATIONAL COLLEGE, AN ACCREDITED AMERICAN JUNIOR COLLEGE, EMBRACES AN EDUCATIONAL MISSION APPROVED BY ITS BOARD OF TRUSTEES, THAT IS A SET OF LIVING PRINCIPLES BY WHICH FACULTY, STAFF, AND STUDENTS STRIVE FOR EDUCATIONAL EXCELLENCE. THE EDUCATIONAL MISSION OF HTIC IS THE DAILY GUIDE THAT FOSTERS OUR LEARNING COMMUNITY WHERE STUDENTS, INSTRUCTORS, ADMINISTRATORS, AND SUPPORT STAFF HAVE THE OPPORTUNITY TO PROMOTE INTERACTIVE LEARNING IN A MULTICULTURAL ENVIRONMENT. 0 0 3106997 112490 2444291 HAWAII TOKAI INTERNATIONAL COLLEGE OFFERED COURSES TO STUDENTS IN THE LANGUAGES, CULTURES & ARTS OF DIFFERENT COUNTRIES. 3106997 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 127 1 0 1 JA 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X NAOTO YOSHIKAWA (CHANCELLOR) 8089834121 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 TATSURO MATSUMAE 1.00 X X 0 146164 0 EDWARD SHULTZ 1.00 X X 0 0 0 GERALD BURRIS 1.00 X 0 0 0 LAWRENCE FOSTER 1.00 X 0 0 0 YOSHIAKI MATSUMAE 1.00 X 0 175116 0 DUK HEE MURABAYASHI 1.00 X 0 0 0 KIYOSHI YAMADA 1.00 X 0 141204 0 TAKEHIKO ABE 1.00 X 0 0 0 SOUNOSUKE KATORI 1.00 X 0 0 0 HARRIET YOSHIDA LEWIS 1.00 X 0 0 0 YOSHIYUKI OGO 1.00 X 0 0 0 NAOTO YOSHIKAWA 40.00 X 109185 0 11637 DOUGLAS FUQUA 40.00 X 75889 0 7720 YUZO OIDA 40.00 X 66066 0 7720 251140 462484 27077 1 0 1 0 KAREN'S KATERING CO TOKAI UNIVERSITY 2241 KAPIOLANI BLVD HONOLULU HI 96826 CAFETERIA 551617 SECURITAS SECURITY SERVICES USA INC FILE 57220 LOS ANGELES CA 900747220 SECURITY 275309 LIONS' CLEANING & MAINTENANCE 841 POHUKAINA ST B-1 HONOLULU HI 96813 JANITORIAL 104085 3 1617526 1617526 TUITION AND FEES 611600 2444291 2444291 AUXILIARY SERVICES 611710 1257634 1257634 3701925 876 876 5320327 2444291 0 1258510 112490 112490 289281 289281 1919887 1919887 51123 51123 246547 246547 194583 184960 9623 85512 85512 26702 26702 3940 3940 21832 21832 116129 43597 72532 937274 270793 666481 80213 27519 52694 3192 1350 1842 241664 241664 86230 86230 EDUCATIONAL ACTIVITY SU 236273 236273 CONTRACT EXPENSE - CLEA 106922 106922 CONTRACT EXPENSE - MAIN 97531 97531 MISCELLANEOUS 52267 52267 100221 12458 87763 5009813 3106997 1902816 0 86467 146826 153902 55274 65794 167183 39134 32359 8761578 3204075 5215377 5557503 10477 338698 5571151 6297843 321463 457340 538438 710547 11129 119321 871030 1287208 X 305444 745244 4394677 4265391 4700121 5010635 5571151 6297843 310514 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1218915 561192 657723 327246 225433 101813 7215417 2417450 4797967 5557503 TRUST ACCOUNT 338698 338698 GENERAL EXCISE TAX PAYABLE 23 DEPOSITS 17900 OTHER CURRENT LIABILITIES 101398 119321 X 5320327 0 5320327 0 5320327 5009813 0 5009813 0 5009813 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE COLLEGE'S TAX POSITIONS AS OF MARCH 31, 2013 AND 2012, AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. SUCH RETURNS ARE GENERALLY OPEN FOR EXAMINATION UNTIL THE STATUTES OF LIMITATIONS EXPIRE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER; NEVERTHELESS, THE UNIVERSITY IS EXEMPT UNDER REV PROC 75-50 SECTION 4.03.2(B). THE UNIVERSITY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS WORLDWIDE. 1 SCHOLARSHIPS 47 112490 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: HAWAII TOKAI INTERNATIONAL COLLEGE GIVES TUITION WAIVERS TO STUDENTS THAT QUALIFY AND ACCOUNT FOR SUCH THROUGH LETTERS TO THE STUDENTS THAT RECEIVE THESE WAIVERS. X X 1 1 X X 0 0 0 0 0 0 0 0 0 YOSHIAKI MATSUMAE 0 175116 0 0 0 0 0 0 0 0 0 175116 0 0 FORM 990, PART VI, SECTION A, LINE 2 TATSURO MATSUMAE AND YOSHIAKI MATSUMAE HAVE A FAMILY RELATIONSHIP. TATSURO MATSUMAE AND KIYOSHI YAMADA ALSO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT ONLINE AND ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, POLICIES, LINES 12, 13, 14, AND 15: THE ORGANIZATION IS CURRENTLY WORKING ON THE FOLLOWING POLICIES: CONFLICT OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION AND DESTRUCTION. THE ORGANIZATION IS ALSO WORKING ON IMPLEMENTING A PROCESS FOR DETERMINING COMPENSATION WHICH INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, USE OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) 2-28-4 TOMIGAYA SHIBUYA-KU TOKYO JA 151-8677 NON-PROFIT ORGANIZATION IN JAPAN THAT SUBSIDIZES HAWAII TOKAI INTERNATIONAL JA N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) C 1617526 ACTUAL AMOUNT ON ACCRUAL BASIS GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) S 353455 ACTUAL AMOUNT ON ACCRUAL BASIS