2011-01-18T13:16:29-05:00 2010-03-31 KPMG LLP 60 South Street Boston MA 02111 990 2009-04-01 042966217 SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE INC SHOW 6175220080 420 POND STREET JAMAICA PLAIN MA 021303403 RONALD H PROVOST 2010-12-03 6179881000 2009 2016-02-24 21:20:13Z 8555201 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. 11 0 137 0 0 0 0 0 6168124 6054924 59038 7582 2679994 2492695 8907156 8555201 0 0 0 0 3643580 3667852 0 0 0 4877516 4831459 8521096 8499311 386060 55890 32027105 31698978 35846096 36681943 -3818991 -4982965 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 6799451 6922484 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. 6799451 true false false false false false false false false true true true true false true 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 true 16 0 false 137 false false false false false false false false false false 11 0 false false false false false false false true true false false false false false false false false false MA X X ELIZABETH CANALI 6175220080 420 POND ST JAMAICA PLAIN MA 02130 KOJI HIRAO 1.0 X 0 38048 0 TOMOKO KANEKO 1.0 X 0 151943 23258 NORIKO HITOMI 1.0 X 0 245056 0 MARIKO BANDO 1.0 X 0 186429 23576 YUSUKE EGUCHI 1.0 X 0 152628 23263 MARIKO WATANABE 1.0 X 0 152564 15439 TORU KOJIMA 1.0 X 0 177037 20119 JUNKO TABEI 1.0 X 0 38048 0 KANEICHI MAEHARA 1.0 X 0 530095 10214 HIROSHI ABE 1.0 X 0 152193 22318 HARUTAME UMEZAWA 1.0 X 0 38048 0 DR RONALD H PROVOST 35.0 X 137542 0 66970 137542 1862089 205157 1 false true false 0 0 TUITION 611600 6054924 6054924 6054924 7582 0 7582 0 0 1625135 1625135 1625135 1625135 0 0 0 0 0 0 0 0 0 0 JAPANESE LANGUAGE 611600 867560 867560 867560 8555201 6922484 0 1632717 0 0 0 0 140004 112003 28001 0 0 2699680 2159744 539936 161133 128906 32227 419345 335476 83869 247690 198152 49538 0 17120 13696 3424 60500 48400 12100 0 0 0 17455 13964 3491 5564 4451 1113 293554 234844 58710 50363 40290 10073 0 406090 324872 81218 277975 222380 55595 0 11841 9473 2368 0 0 1471126 1176901 294225 145407 116326 29081 CONTRACTS 1296839 1037471 259368 SERVICES 270378 216302 54076 FIELD TRIPS 225070 180056 45014 PILOT (TAXES) 120575 96460 24115 PRINTING AND PUBLICATIONS 50169 40135 10034 111433 89149 22284 8499311 6799451 1699860 0 3981529 3343181 46890517 22108287 25093182 24782230 2540617 2340778 411777 1232789 32027105 31698978 1947315 2096511 4950670 659050 28948111 33926382 35846096 36681943 X -3818991 -4982965 -3818991 -4982965 32027105 31698978 X false true false X false X false false false 5876264 5876264 37613687 19496625 18117062 1616194 1475066 141128 1784371 1136595 647776 24782230 8555201 8499311 55890 -1219864 -1219864 -1163974 7335337 -1219864 -1219864 8555201 8555201 8499311 8499311 8499311 true true false 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 true true true true false false false false false false false false false false true East Asia and the Pacific 0 0 Program Services EDUCATION SUPPORT 2380945 0 0 2380945 X true true X false true false false false false false false false 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 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. 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. SHOWA WOMEN'S UNIVERSITY OF JAPAN 1-7-57 TAISHIDO 154-8533 SETAGAYA-KU TOKYO JA 999999999 EDUCATION JA 501(c)(3) 2 NA false false false false true false false false false false false true false false false false false false