SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE (EIN 04-2966217)
Tax period: 2009-04-01 to 2010-03-31
Filed: 2011-01-18
IRS object ID: 201130189349300308
Schema version: 2009v1.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule F
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-18T13:16:29-05:00	Timestamp
Tax Period End Date	2010-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	60 South Street	AddressLine1
City	Boston	City
State	MA	State
ZIP Code	02111	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042966217	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SHOWA BOSTON INSTITUTE FOR LANGUAGE	BusinessNameLine1
Business Name Line2	AND CULTURE INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SHOW	NameControl
Phone	6175220080	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	420 POND STREET	AddressLine1
City	JAMAICA PLAIN	City
State	MA	State
ZIP Code	021303403	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RONALD H PROVOST	Name
Title	PRESIDENT	Title
Date Signed	2010-12-03	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	6179881000	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	8555201	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.showaboston.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1987	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	The Showa Boston Institute is an academic institution established to increase students' English proficiency, develop cross cultural awareness, and to foster personal growth.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	137	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	6168124	ProgramServiceRevenuePriorYear
Program Service Revenue CY	6054924	ProgramServiceRevenueCY
Investment Income Prior Year	59038	InvestmentIncomePriorYear
Investment Income Current Year	7582	InvestmentIncomeCurrentYear
Other Revenue Prior Year	2679994	OtherRevenuePriorYear
Other Revenue Current Year	2492695	OtherRevenueCurrentYear
Total Revenue Prior Year	8907156	TotalRevenuePriorYear
Total Revenue Current Year	8555201	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3643580	SalariesEtcPriorYear
Salaries Etc Current Year	3667852	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4877516	OtherExpensePriorYear
Other Expenses Current Year	4831459	OtherExpensesCurrentYear
Total Expenses Prior Year	8521096	TotalExpensesPriorYear
Total Expenses Current Year	8499311	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	386060	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	55890	RevenuesLessExpensesCY
Total Assets BOY	32027105	TotalAssetsBOY
Total Assets EOY	31698978	TotalAssetsEOY
Total Liabilities BOY	35846096	TotalLiabilitiesBOY
Total Liabilities EOY	36681943	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-3818991	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-4982965	NetAssetsOrFundBalancesEOY
Mission Description	The Showa Boston Institute is an academic institution established to increase students' English proficiency, develop cross cultural awareness, and to foster personal growth.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6799451	Expense
Revenue	6922484	Revenue
Description	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.	Description
Total Program Service Expense	6799451	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	16	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	137	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ELIZABETH CANALI	NamePerson
Telephone Number	6175220080	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	420 POND ST	AddressLine1
City	JAMAICA PLAIN	City
State	MA	State
ZIP Code	02130	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
KOJI HIRAO
TRUSTEE	1.0	X	0	38048	0
TOMOKO KANEKO
TRUSTEE	1.0	X	0	151943	23258
NORIKO HITOMI
CHANCELLOR & CLERK	1.0	X	0	245056	0
MARIKO BANDO
TRUSTEE	1.0	X	0	186429	23576
YUSUKE EGUCHI
TRUSTEE	1.0	X	0	152628	23263
MARIKO WATANABE
TRUSTEE	1.0	X	0	152564	15439
TORU KOJIMA
TRUSTEE	1.0	X	0	177037	20119
JUNKO TABEI
TRUSTEE	1.0	X	0	38048	0
KANEICHI MAEHARA
TRUSTEE	1.0	X	0	530095	10214
HIROSHI ABE
TRUSTEE	1.0	X	0	152193	22318
HARUTAME UMEZAWA
TRUSTEE	1.0	X	0	38048	0
DR RONALD H PROVOST
PRESIDENT	35.0		137542	0	66970	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	137542	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	1862089	TotalReportableCompFrmRltdOrgs
Total Other Compensation	205157	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION	Description
Business Code	611600	BusinessCode
Total Revenue Column	6054924	TotalRevenueColumn
Related Or Exempt Function Income	6054924	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	6054924	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	7582	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$7,582	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1625135	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	1625135	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1625135	TotalRevenueColumn
Exclusion	$1,625,135	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	0	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Gaming	0	GrossIncomeGaming

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	JAPANESE LANGUAGE	Description
Business Code	611600	BusinessCode
Total Revenue Column	867560	TotalRevenueColumn
Related Or Exempt Function Income	867560	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	867560	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8555201	TotalRevenueColumn
Related Or Exempt Function Income	6922484	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,632,717	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	140004	Total
Program Services	112003	ProgramServices
Management And General	28001	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2699680	Total
Program Services	2159744	ProgramServices
Management And General	539936	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	161133	Total
Program Services	128906	ProgramServices
Management And General	32227	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	419345	Total
Program Services	335476	ProgramServices
Management And General	83869	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	247690	Total
Program Services	198152	ProgramServices
Management And General	49538	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	17120	Total
Program Services	13696	ProgramServices
Management And General	3424	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	60500	Total
Program Services	48400	ProgramServices
Management And General	12100	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	17455	Total
Program Services	13964	ProgramServices
Management And General	3491	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5564	Total
Program Services	4451	ProgramServices
Management And General	1113	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	293554	Total
Program Services	234844	ProgramServices
Management And General	58710	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	50363	Total
Program Services	40290	ProgramServices
Management And General	10073	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	406090	Total
Program Services	324872	ProgramServices
Management And General	81218	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	277975	Total
Program Services	222380	ProgramServices
Management And General	55595	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	11841	Total
Program Services	9473	ProgramServices
Management And General	2368	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1471126	Total
Program Services	1176901	ProgramServices
Management And General	294225	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	145407	Total
Program Services	116326	ProgramServices
Management And General	29081	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CONTRACTS	1296839	1037471	259368
SERVICES	270378	216302	54076
FIELD TRIPS	225070	180056	45014
PILOT (TAXES)	120575	96460	24115
PRINTING AND PUBLICATIONS	50169	40135	10034

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	111433	Total
Program Services	89149	ProgramServices
Management And General	22284	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8499311	Total
Program Services	6799451	ProgramServices
Management And General	1699860	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3981529	BOY
EOY	3343181	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	46890517	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	22108287	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	25093182	BOY
EOY	24782230	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2540617	BOY
EOY	2340778	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	411777	BOY
EOY	1232789	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	32027105	BOY
EOY	31698978	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1947315	BOY
EOY	2096511	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	4950670	BOY
EOY	659050	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	28948111	BOY
EOY	33926382	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	35846096	BOY
EOY	36681943	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-3818991	BOY
EOY	-4982965	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-3818991	BOY
EOY	-4982965	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	32027105	BOY
EOY	31698978	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Both	X	FinancialStatementBoth
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Contrib By Controlling Individual	false	ContribByControllingIndividual
Contribution By Related Party	false	ContributionByRelatedParty
Contrib By35 Controlled Entity	false	ContribBy35ControlledEntity

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5876264	OtherCostOrOtherBasis
Book Value	5876264	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	37613687	OtherCostOrOtherBasis
Depreciation	19496625	Depreciation
Book Value	18117062	BookValue

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1616194	OtherCostOrOtherBasis
Depreciation	1475066	Depreciation
Book Value	141128	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1784371	OtherCostOrOtherBasis
Depreciation	1136595	Depreciation
Book Value	647776	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	24782230	TotalOfBookValueLandBuildings
Total Revenue	8555201	TotalRevenue
Total Expenses	8499311	TotalExpenses
Excess Or Deficit For Year	55890	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-1219864	NetUnrealizedGLOnInvestments
Total Adjustments	-1219864	TotalAdjustments
Excess Or Deficit Per FS	-1163974	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	7335337	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-1219864	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-1219864	RevenueNotRptdF990
Revenue Subtotal	8555201	RevenueSubtotal
Total Revenue Per Form990	8555201	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8499311	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8499311	ExpensesSubtotal
Total Expenses Per Form990	8499311	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	false	PolicyPublViaBroadcastMedia
Pub Via Broadcast Media Expln	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 simil	PubViaBroadcastMediaExpln
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

Field	Value	IRS element (for citing)
Region	East Asia and the Pacific	Region
Number Of Offices	0	NumberOfOffices
Number Of Employees	0	NumberOfEmployees
Type Of Activities Conducted	Program Services	TypeOfActivitiesConducted
Specific Services Provided	EDUCATION SUPPORT	SpecificServicesProvided
Total Expenditures	2380945	TotalExpenditures

Field	Value	IRS element (for citing)
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Total Amount Spent	2380945	TotalAmountSpent

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
TOMOKO KANEKO
0	151943	0	0	0	0	0	23258	0	0	0	175201	0	0
NORIKO HITOMI
0	245056	0	0	0	0	0	0	0	0	0	245056	0	0
MARIKO BANDO
0	186429	0	0	0	0	0	23576	0	0	0	210005	0	0
YUSUKE EGUCHI
0	152628	0	0	0	0	0	0	0	0	0	152628	0	0
MARIKO WATANABE
0	152564	0	0	0	0	0	15439	0	0	0	168003	0	0
TORU KOJIMA
0	177037	0	0	0	0	0	20119	0	0	0	197156	0	0
KANEICHI MAEHARA
0	530095	0	0	0	0	0	10214	0	0	0	540309	0	0
HIROSHI ABE
0	152193	0	0	0	0	0	22318	0	0	0	174511	0	0
DR RONALD H PROVOST
137542	0	0	0	0	0	0	0	66970	0	204512	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 $36,000.
COMPENSATION PAID TO OFFICERS	QUESTION 4B	EFFECTIVE MAY 29, 2001, THE INSTITUTE EXECUTED AN EMPLOYEE SEVERANCE BENEFIT PLAN FOR THE SOLE BENEFIT OF A KEY EMPLOYEE. 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.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990 REVIEW PROCESS	FORM 990, PART VI, SECTION B, QUESTION 11A	AFTER THE COMPLETION OF THE AUDIT AND FINANCIAL STATEMENTS, ADDITIONAL INFORMATION REQUIRED FOR THE PREPARATION OF THE 2009 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. AT THE COMPLETION OF THEIR REVIEW, THE FILING COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.
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. CERTAIN OF THESE DOCUMENTS ARE ALSO AVAILABLE AT THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	SHOWA WOMEN'S UNIVERSITY OF JAPAN	BusinessNameLine1

Address Foreign AddressForeign

Field	Value	IRS element (for citing)
Address Line1	1-7-57 TAISHIDO 154-8533	AddressLine1
City	SETAGAYA-KU	City
Province Or State	TOKYO	ProvinceOrState
Country	JA	Country

Field	Value	IRS element (for citing)
EIN	999999999	EIN
Primary Activities	EDUCATION	PrimaryActivities
Legal Domicile Foreign Country	JA	LegalDomicileForeignCountry
Exempt Code Section	501(c)(3)	ExemptCodeSection
Public Charity Status	2	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	true	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg