2012-11-02T21:27:23-05:00 2012-03-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2011-04-01 990255042 HAWAII TOKAI INTERNATIONAL COLLEGE HAWA 8089834120 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 NAOTO YOSHIKAWA 8089834120 2012-11-02 1 RODNEY M HARANO P00389596 8085311040 2011 2016-02-24 21:20:13Z X NAOTO YOSHIKAWA 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 4292211 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. 10 6 110 6 0 0 1159436 1206993 3139811 3083853 1403 1365 0 0 4300650 4292211 91251 116213 0 0 2474786 2554100 0 0 0 1780240 2109294 4346277 4779607 -45627 -487396 5969230 5571151 781713 871030 5187517 4700121 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 3009643 116213 2025763 HAWAII TOKAI INTERNATIONAL COLLEGE OFFERED COURSES TO STUDENTS IN THE LANGUAGES, CULTURES & ARTS OF DIFFERENT COUNTRIES. 3009643 1 1 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 2 0 110 1 0 1 JA 0 0 0 0 0 0 0 0 X 10 6 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 HI X NAOTO YOSHIKAWA (CHANCELLOR) 8089834121 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 TATSURO MATSUMAE 1.00 X X 0 174315 0 EDWARD SHULTZ 1.00 X X 0 0 0 DUK HEE MURABAYASHI 1.00 X 0 0 0 GERALD BURRIS 1.00 X 0 0 0 HARRIET YOSHIDA LEWIS 1.00 X 0 0 0 KIYOSHI YAMADA 1.00 X 0 163909 0 LAWRENCE FOSTER 1.00 X 0 0 0 SOUNOSUKE KATORI 1.00 X 0 174315 0 TAKEHIKO ABE 1.00 X 0 0 0 YOSHIYUKI OGO 1.00 X 0 0 0 NAOTO YOSHIKAWA 40.00 X 102842 0 0 DOUGLAS FUQUA 40.00 X 72560 0 7200 YUZO OIDA 40.00 X 64544 0 7200 239946 512539 14400 1 0 1 0 KAREN'S KATERING CO TOKAI UNIVERSITY 2241 KAPIOLANI BLVD HONOLULU HI 96826 CAFETERIA 510106 SECURITAS SECURITY SERVICES USA INC FILE 57220 LOS ANGELES CA 900747220 SECURITY 270767 HMSA BOH LOCKBOX SERVICES PO BOX 29330 HONOLULU HI 968201730 MEDICAL INSURANCE 169941 LIONS' CLEANING & MAINTENANCE 841 POHUKAINA ST B-1 HONOLULU HI 96813 JANITORIAL 112414 4 1206993 1206993 TUITION AND FEES 611600 2025763 2025763 AUXILIARY SERVICES 611710 1058090 1058090 3083853 1365 1365 4292211 2025763 0 1059455 116213 116213 254346 254346 1864530 1864530 54508 54508 222683 222683 158033 150163 7870 58832 58832 25785 25785 4450 4450 22747 22747 114657 44721 69936 918045 270905 647140 64352 26475 37877 5946 4880 1066 238910 238910 121235 121235 EDUCATIONAL ACTIVITY SU 254565 254565 CONTRACT EXPENSE - CLEA 114896 114896 CONTRACT EXPENSE - MAIN 96180 96180 MISCELLANEOUS 23308 23308 45386 45386 4779607 3009643 1769964 0 246377 86467 363664 153902 67405 65794 59216 39134 8222533 3007156 5228725 5215377 3843 10477 5969230 5571151 251404 321463 469830 538438 60479 11129 781713 871030 X 663555 305444 4523962 4394677 5187517 4700121 5969230 5571151 -487396 0 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1202116 480410 721706 321767 227177 94590 6698650 2299569 4399081 5215377 GENERAL EXCISE TAX PAYABLE 129 DEPOSITS 11000 11129 4292211 4779607 -487396 -487396 4292211 0 4292211 0 4292211 4779607 0 4779607 0 4779607 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2012 AND 2011, 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 STATUTE OF LIMITATION EXPIRES. 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 33 116213 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 TATSURO MATSUMAE 0 174315 0 0 0 0 0 0 0 0 0 174315 0 0 KIYOSHI YAMADA 0 163909 0 0 0 0 0 0 0 0 0 163909 0 0 SOUNOSUKE KATORI 0 174315 0 0 0 0 0 0 0 0 0 174315 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 WITH THE FISCAL DEPARTMENT FOR CORRECTNESS ANNUALLY. 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 1 0 0 0 0 0 0 0 0 GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) C 1206993 ACTUAL AMOUNT ON ACCRUAL BASIS