2013-02-14T07:19:16-06:00 2012-03-31 KPMG LLP 60 South Street Boston MA 02111 990 2011-04-01 042966217 SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE INC % ELIZABETH CANALI SHOW 6175220080 420 POND STREET JAMAICA PLAIN MA 021303403 DR RONALD H PROVOST 2013-02-13 6179881000 2011 2016-03-07 17:11:31Z DR RONALD H PROVOST 420 POND ST JAMAICA PLAIN MA 02130 10502263 false X www.showaboston.org X 1987 MA THE SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND TO FOSTER PERSONAL GROWTH. 10 0 126 0 0 0 0 6700288 7833446 4963 4182 2716150 2664635 9421401 10502263 0 0 0 0 3766052 3723815 0 0 0 5103221 5807365 8869273 9531180 552128 971083 31631829 31628335 40415055 39512152 -8783226 -7883817 THE SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND TO FOSTER PERSONAL GROWTH. false false 7670822 8844295 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. 7670822 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 true false false false false false false false false false false false false false true false false false false true 9 0 true 126 true false false false false false false false false false false X 10 0 false false false false false false false true true false false false true true true false false false false false MA X X ELIZABETH CANALI 6175220080 420 POND ST JAMAICA PLAIN MA 02130 X KOJI HIRAO 1.0 X 0 292945 5908 TOMOKO KANEKO 1.0 X 0 180140 14868 NORIKO HITOMI 1.0 X 0 3650 0 MARIKO BANDO 1.0 X 0 221361 12677 YUSUKE EGUCHI 1.0 X 0 176416 12279 TORU KOJIMA 1.0 X 0 235484 6545 JUNKO TABEI 1.0 X 0 43956 0 RYUICHI NITTA 1.0 X 0 178175 14845 HIROSHI ABE 1.0 X 0 175756 14816 HARUTAME UMEZAWA 1.0 X 0 43914 0 GEORGE OLCOTT 1.0 X 0 43878 0 DR RONALD H PROVOST 35.0 X 188630 0 63719 MARIKO WATANABE X 0 98162 4511 188630 1693837 150168 1 true true false 0 0 TUITION 611600 7833446 7833446 7833446 4182 0 4182 0 0 1653786 0 1653786 0 1653786 1653786 0 0 0 0 0 0 0 0 0 0 JAPANESE LANGUAGE 611600 1010849 1010849 1010849 10502263 8844295 0 1657968 0 0 0 0 190004 152003 38001 0 0 2643557 2114846 528711 154153 123322 30831 472122 377698 94424 263979 211183 52796 0 9054 7243 1811 71998 57598 14400 0 0 0 107757 86206 21551 2570 2057 513 223841 179073 44768 41017 32814 8203 0 411246 328997 82249 583115 466492 116623 0 15631 12505 3126 0 0 1469301 1175441 293860 162371 129897 32474 CONTRACTS 1604208 1283366 320842 SERVICES 252174 201739 50435 FIELD TRIPS 229381 229381 PILOT (PROPERTY TAXES) 124695 99756 24939 499006 399205 99801 9531180 7670822 1860358 0 5049410 7003540 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 47970960 25005769 23830121 22965191 2038850 819793 0 0 0 0 0 0 713448 839811 31631829 31628335 2074420 2293058 0 0 748083 806746 0 0 0 0 0 0 37592552 36412348 0 0 0 0 40415055 39512152 X -8783226 -7883817 0 0 0 0 -8783226 -7883817 31631829 31628335 X 971083 -71674 X false true false X false X 5876264 5876264 38178822 22052411 16126411 1805848 1596075 209773 2110026 1357283 752743 22965191 0 0 10502263 9531180 971083 -71674 -71674 899409 10430589 -71674 -71674 10502263 10502263 9531180 9531180 9531180 FIN48 (ASC 740) FOOTNOTE 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 BLIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITIONS. false false false true true true true false false false false false false false false false false true NONDISCRIMINATORY POLICY LINE 3 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 UNIVERSITY 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 ITS 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 NOR 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 NATIONAL 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 INITIATIVES, 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 PUBLICIZE 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; AS NOW CONTEMPLATED SIMILARLY, IT HAS BEEN INFORMED BY THE SAME REPRESENTATIVE THAT IT IS NOT REQUIRED AT THIS TIME TO FILE AN EE06 FORM WITH THE OFFICE OF CIVIL RIGHTS. SHOWA-JAPAN DOES NOT, AND SHOWA-BOSTON HAS NOT, ENGAGED 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. BY GRANTING THE EXEMPTION RECOGNITION, 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 PROCEDURE 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, PUBLICITY AND RECORDKEEPING REQUIREMENTS OF REVENUE PROCEDURE 75-50. FORMAL RECOGNITION OF SHOWA-BOSTON'S TAX EXEMPT STATUS WAS GRANTED ON MAY 9, 1988. X true true X false true false false false false false false false KOJI HIRAO 0 292945 0 0 0 0 0 0 0 5908 0 298853 0 0 TOMOKO KANEKO 0 180140 0 0 0 0 0 0 0 14868 0 195008 0 0 MARIKO BANDO 0 221361 0 0 0 0 0 0 0 12677 0 234038 0 0 YUSUKE EGUCHI 0 176416 0 0 0 0 0 0 0 12279 0 188695 0 0 MARIKO WATANABE 0 98162 0 0 0 0 0 0 0 4511 0 102673 0 0 TORU KOJIMA 0 235484 0 0 0 0 0 0 0 6545 0 242029 0 0 RYUICHI NITTA 0 178175 0 0 0 0 0 0 0 14845 0 193020 0 0 HIROSHI ABE 0 175756 0 0 0 0 0 0 0 14816 0 190572 0 0 DR RONALD H PROVOST 188630 0 0 0 0 0 0 0 63719 0 252349 0 0 0 BENEFITS QUESTION 1A *HOUSING ALLOWANCE* THE INSTITUTE HAS PROVIDED A HOUSE AND FURNISHINGS FOR USE BY ITS PRESIDENT, DR. RONALD H. PROVOST, UNDER THE TERMS OF HIS CONTRACT. THE FAIR MARKET VALUE IS $37,080. THIS BENEFIT IS PROVIDED AS A CONDITION OF EMPLOYMENT AND IS INCLUDED IN NONTAXABLE BENEFITS ON SCHEDULE J, PART II. COMPENSATION PAID TO OFFICERS QUESTION 4B EFFECTIVE MAY 29, 2001, THE INSTITUTE EXECUTED AN EMPLOYEE SEVERANCE BENEFIT PLAN FOR THE SOLE BENEFIT OF THE PRESIDENT. IN ORDER TO FUND THIS PLAN, SHOWA WOMEN'S UNIVERSITY OF JAPAN CONTRIBUTED $322,381 TO A TRUST ENTITLED "TRUST UNDER SHOWA BOSTON, INC. 2001 EMPLOYEE SEVERANCE BENEFIT PLAN." THE FUNDS WERE PLACED INTO AN INVESTMENT ACCOUNT THAT IS BEING USED TO PAY THE PREMIUMS ON A SPLIT-DOLLAR LIFE INSURANCE POLICY, ALSO OWNED BY THE TRUST, IN THE AMOUNT OF $50,000 ANNUALLY FOR EIGHT YEARS. THE TRUST ASSETS ARE NOT PROTECTED FROM THE INSTITUTE'S CREDITORS AND ARE THEREFORE REFLECTED ON THE INSTITUTE'S STATEMENTS OF FINANCIAL POSITION. THE FAIR VALUE OF THE INVESTMENT ACCOUNT AND THE CASH SURRENDER VALUE OF THE INSURANCE POLICY ARE INCLUDED IN OTHER ASSETS ON THE INSTITUTE'S STATEMENTS OF FINANCIAL POSITION, WITH EQUAL AND OFFSETTING LIABILITIES INCLUDED IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES. INDEPENDENT TRUSTEES FORM 990, PART VI, SECTION A, QUESTION 1B SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE VOTING MEMBERS ARE NOT INDEPENDENT BECAUSE THEY RECEIVE COMPENSATION FROM SHOWA WOMEN'S UNIVERSITY OF JAPAN, A RELATED ORGANIZATION. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, QUESTION 11B AFTER THE COMPLETION OF THE AUDIT AND FINANCIAL STATEMENTS, ADDITIONAL INFORMATION REQUIRED FOR THE PREPARATION OF THE 2011 FORM 990 IS GATHERED BY THE ACCOUNTING STAFF OF SHOWA BOSTON AND REVIEWED BY THE BUSINESS MANAGER. THE INFORMATION IS FORWARDED TO THE EXEMPT ORGANIZATION GROUP IN THE ACCOUNTING FIRM OF KPMG LLP. A DRAFT COPY OF THE RETURN IS PREPARED BY KPMG LLP 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 TO REVIEW THE RETURN. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, QUESTION 12 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. IN SEPTEMBER 2009, THE BOARD OF DIRECTORS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY WHICH REQUIRES THAT EACH INTERESTED PERSON AS ENUMERATED IN THE POLICY ANNUALLY PROVIDE AN AFFIDAVIT TO EITHER THE BOARD OF DIRECTORS OR THE CONFLICTS COMMITTEE. THE POLICY PROVIDES THAT INTERESTED PERSONS WITH A CONFLICT OF INTEREST MAY NOT VOTE ON SUCH MATTERS. TO ENSURE THAT SHOWA BOSTON OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, THE BOARD OR THE CONFLICTS COMMITTEE, OR THE PRESIDENT OF SHOWA BOSTON AS THE DESIGNEE OF THE BOARD OR THE CONFLICTS COMMITTEE SHALL CONDUCT PERIOD REVIEWS AND SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY. COMPENSATION POLICY FORM 990, PART VI, SECTION B, QUESTION 15B THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION FOR THE PRESIDENT AND ANY OTHER KEY EMPLOYEES. THEIR DECISIONS ARE BASED ON FINANCIAL CONSIDERATIONS OF THE ORGANIZATION. THESE DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS' MEETINGS. PUBLIC DISCLOSURE FORM 990, PART VI, SECTION C, QUESTION 19 SHOWA BOSTON MAKES THEIR FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST BY THE PUBLIC AT NO CHARGE. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE AT THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. OTHER CHANGES IN NET ASSETS PART XI, LINE 5 FOREIGN CURRENCY TRANSLATION LOSS (71,674) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KOJI HIRAO TITLE:CHANCELLOR HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TOMOKO KANEKO TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:NORIKO HITOMI TITLE:TRUSTEE HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARIKO BANDO TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:YUSUKE EGUCHI TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TORU KOJIMA TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JUNKO TABEI TITLE:TRUSTEE HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RYUICHI NITTA TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:HIROSHI ABE TITLE:TRUSTEE HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:HARUTAME UMEZAWA TITLE:TRUSTEE HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:GEORGE OLCOTT TITLE:TRUSTEE HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARIKO WATANABE TITLE:TRUSTEE HOURS:40 SHOWA WOMEN'S UNIVERSITY OF JAPAN 980085912 EDUCATION JA 501(c)(3) 2 NA false false false false false true false false false false false false true false false true false false false