2011-05-16T14:03:30-05:00 2010-06-30 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2009-07-01 953909672 Soka University of America SOKA 9494804000 1 University Drive Aliso Viejo CA 92656 ARCHIBALD E ASAWA 2011-05-13 2139724000 2009 2016-02-24 21:20:13Z YOSHINOBU HABUKI 1 University Drive Aliso Viejo CA 92656 341305186 false X www.soka.edu X 1984 CA as a regionally accredited degree granting (M.A., B.A.) institution of higher education, this university's mission is to foster a steady stream of global citizens committed to living a contributive life. 14 12 404 150 -235011 -301515 25066455 16359070 12703371 15011242 31750460 4247008 1289587 3090472 70809873 38707792 7517665 7886231 0 0 14299394 15115660 0 0 609280 27468884 25607921 49285943 48609812 21523930 -9902020 796008810 842797528 4849527 9188283 791159283 833609245 SOKA UNIVERSITY OF AMERICA (SUA) IS A PRIVATE, INDEPENDENT, NON-PROFIT, PUBLIC-BENEFIT, CO-EDUCATIONAL, COMPREHENSIVE INSTITUTION OF HIGHER LEARNING. FOUNDED ON THE BUDDHIST PRINCIPLES OF PEACE, HUMAN RIGHTS AND THE SANCTITY OF LIFE, SUA IS OPEN TO STUDENTS OF ALL NATIONALITIES AND BELIEFS AND IS COMMITTED TO DIVERSITY IN ITS ACADEMIC COMMUNITY. CURRENTLY, THE UNIVERSITY HAS OVER 450 STUDENTS, WITH APPROXIMATELY 50% COMING FROM OUTSIDE OF THE UNITED STATES, REPRESENTING OVER 30 DIFFERENT COUNTRIES. THE MISSION OF SOKA UNIVERSITY OF AMERICA IS TO FOSTER A STEADY STREAM OF GLOBAL CITIZENS COMMITTED TO LIVING A CONTRIBUTIVE LIFE. EMPHASIZING A NON-SECTARIAN AND HUMANISTIC CURRICULUM, THE UNIVERSITY STRIVES TO: FOSTER LEADERS OF CULTURE IN THE COMMUNITY. FOSTER LEADERS OF HUMANISM IN SOCIETY. FOSTER LEADERS OF PACIFISM IN THE WORLD. FOSTER LEADERS FOR THE CREATIVE COEXISTENCE OF NATURE AND HUMANITY. BASED ON THE SUA EDUCATIONAL PRINCIPLES, EDUCATION IS VIEWED AS AN INTEGRATING PROCESS IN W false false 32657113 7886231 14591327 Bachelor of Arts in Liberal Arts : Bachelor of Arts Degree in the Liberal Arts with concentrations in environmental studies, humanities, international studies, and social and behavioral sciences (426 Students). 107192 Masters in TESOL : Master of Arts Degree in second and foreign language education with a concentration in teaching english to speakers of other languages (TESOL)-(4 students). 872672 419915 Pacific Basin Research Center and English as a Second Language ("ESL") Program Services (12 students). 33636977 true true false false false false true false true true true false true false false false false false true false false false true true false false false true false false true false false false false false false true false false false true 75 0 true 404 true true true false false false false true true true 0 false false 14 12 true false false false true true true true true false false true true true true true true true true false CA X ARCHIBALD ASAWA 9494804000 1 UNIVERSITY DRIVE ALISO VIEJO CA 926568081 STEPHEN S DUNHAM JD 1.0 X 0 0 0 TARIQ HASAN PHD 1.0 X 0 0 0 YOSHIHISA BABA PHD 1.0 X 0 0 0 MATILDA BUCK 1.0 X 0 0 0 LAWRENCE E CARTER SR PHD 1.0 X 0 0 0 MARIA GUAJARDO PHD 1.0 X 0 0 0 CLOTHILDE V HEWLETT JD 1.0 X 0 0 0 LARRY A HICKMAN PHD 1.0 X 0 0 0 KRIS D KNUDSEN JD 1.0 X 0 0 0 KAREN K LEWIS PHD 1.0 X 0 0 0 DANIEL NAGASHIMA MBA 1.0 X 0 0 0 MITSUNARI OKAMOTO MBA 1.0 X 0 0 0 DAVID P ROSELLE PHD 1.0 X 0 0 0 KENJI YOSHIGO 1.0 X 0 144108 0 YOSHINOBU HABUKI 40.0 X 225000 0 33550 HIROYOSHI OSHIDA 40.0 X 100100 0 18907 TOMOKO TAKAHASHI 40.0 X 190000 0 22584 ARCHIBALD E ASAWA 40.0 X 200000 0 29343 EDWARD FEASEL 40.0 X 183500 0 26999 JOHN HEFFRON 40.0 X 161000 0 36493 ARIE A GALLES 40.0 X 157294 0 22154 SAEED FAKHRIRAVARI 40.0 X 135999 0 22987 ROBERT ALLINSON 40.0 X 133500 0 23790 JAMES MEROD 40.0 X 141786 0 23789 ARNOLD KAWASAKI 40.0 X 130996 0 28955 1759175 144108 289551 39 false true false ZIMMER GUNSUL FRASCA ARCHITECTS LLP 320 SW OAK STREET SUITE 500 PORTLAND OR 97204 ARCHITECTS 1251378 FACILITY SERVICE PARTNERS LLC 19201 WILLOW BROOK LANE TRABUCO CANYON CA 92679 CAMPUS MAINTENANCE 2812816 CAMBRIDGE ASSOCIATES LLC 100 SUMMER STREET BOSTON MA 021102112 INVEST. CONSULTING 809185 KPMG LLP PO Box 120001 Dallas TX 756120966 Accounting Services 137760 RW BUCK ASSOCIATES 16 CELOSIA RANCHO SANTA MARGARITA CA 92688 PROJECT MGMT. 205388 10 844727 417401 15096942 16359070 TUITION & FEES 611710 10849949 10849949 SALES/SERVICES OF AUXILIARY ENTERPRISES 721000 4161293 4161293 15011242 7521554 0 -261361 7782915 0 0 504327 216038 288289 288288 288288 298351114 536630 292388126 9774164 5962988 -9237534 -3274546 26350 -3300896 34625 844727 219066 -184441 -184440 0 0 PROPERTY TAX REFUND 531390 2925575 2925575 VARIOUS TRANSACTIONAL REFUND 900099 36631 36631 MISCELLANEOUS REVENUE 900099 17587 17587 6832 6832 2986625 38707792 15011242 -235011 7572492 0 7886231 7886231 0 0 1227474 407991 819483 0 10177779 6975061 2911567 291151 858331 519000 316203 23128 1975948 1245045 677659 53244 876128 574516 279519 22093 0 130638 130638 166815 166815 0 0 2144003 2144003 1819133 1315763 495244 8126 589071 773 588298 1089751 687598 354835 47318 812061 394015 414646 3400 0 3627627 2469801 1157826 150185 14425 132986 2774 0 12081 12081 0 0 8207698 6507063 1700635 688917 688917 FOOD SERVICE EXPENSE 1415268 1415268 INTERNSHIP EXPENSES 1216112 1216112 SECURITY 514887 514887 ATHLETICS & REC. PROGRAMS 312706 312706 STUDENT WORK STUDY 289254 207235 75591 6428 2421714 1476293 793803 151618 48609812 33636977 14363555 609280 200 200 3360389 8891723 300000 300000 1927710 2283960 10497594 300515 402923573 80715079 289657446 322208494 162978588 132424229 317963525 366888127 4619041 4795963 4704317 4704317 796008810 842797528 4814532 9139703 34995 48580 4849527 9188283 X 350104407 360517076 144692393 175373578 296362483 297718591 791159283 833609245 796008810 842797528 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4704317 0 0 X X X X false 438744555 9628330 54264241 5500000 15400000 1226244 480510882 556623526 8254310 -102272073 5700000 16200000 2662365 438043398 0.38041 0.61959 0.00000 false false 0 44634547 44634547 0 285257085 64113617 221143468 0 0 0 0 0 13578479 12593026 985453 0 59453462 4008436 55445026 322208494 U.S. EQUITY SEC. FUNDS 8258215 F GLOBAL EQUITY FUNDS 32261634 F JAPAN EQUITY FUNDS 0 F EMERGING MARKET FUNDS 22923778 F BOND FUNDS 55824326 F MUTUAL FUNDS 3739721 F HEDGE FUNDS 8982515 F INFLATION PROTECTION FUNDS 30727545 F U.S. EQUITY SEC. FUNDS 29757341 F BOND FUNDS 14423737 F HEDGE FUNDS 112247338 F INFLATION PROTECTION FUNDS 18043324 F EQUITY, AND OTHER FUNDS 29698653 F 366888127 38707792 48609812 -9902020 46640363 5711622 52351985 42449965 82382406 46640363 6146726 52787089 29595317 1226244 7886231 9112475 38707792 39932441 435104 435104 39497337 1226244 7886231 9112475 48609812 Collection of Art SCHEDULE D, PART III, Line 4, Variety of painting, sculptures and rare books are available for research and loaning as a public benefit. REVENUE ON RETURN BUT NOT ON BOOKS FORM 990, SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS REPORTED AS NET ON FINANCIAL STATEMENTS $7,886,231 REVENUE ON BOOKS BUT NOT ON RETURN FORM 990 SCHEDULE D, PART XII, LINE 2D INCOME FROM PARTNERSHIP INVESTMENTS $5,711,622 RENTAL EXPENSE REPORTED NET ON RETURN $ 216,038 FUNDRAISING EXPENSE REPORTED NET ON RETURN $ 219,066 _____________ TOTAL $6,146,726 Endowment Funds SCHEDULE D, PART V, Line 4, THE ENDOWMENT PROCEEDS FUND SCHOLARSHIPS, UNIVERSITY OPERATIONS, CAPITAL RENEWAL, ACADEMIC RESEARCH AND SUPPORT FOR CLASSROOMS. EXPENSES ON BOOKS BUT NOT ON RETURN form 990, schedule d, part xiii, line 2d FUNDRAISING EXPENSE REPORTED NET OF REVENUE ON RETURN $219,066 RENTAL EXPENSE REPORTED NET OF REVENUE ON RETURN $216,038 ___________ TOTAL $435,104 EXPENSES ON RETURN BUT NOT ON BOOKS form 990, schedule D, part XIII, line 4b SCHOLARSHIPS REPORTED AS NET ON FINANCIAL STATEMENTS $7,886,231 RECONCILIATION OF CHANGE IN NET ASSETS FORM 990, SCHEDULE D, PART XI, LINE 8 INCOME FROM PARTNERSHIP INVESTMENTS $5,711,622 true true true CLASSIFIED ADVERTISING: SOKA UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE NEWSPAPER IN ORDER TO MAKE THE POLICY KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES. true true true true false false false false false false false false true false U.S. DEPARTMENT OF EDUCATION FEDERAL PELL GRANT PROGRAM FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT FEDERAL WORK STUDY true PEACE GALA 879352 844727 34625 219066 NONE 0 879352 844727 34625 219066 219066 -184441 true 0 0 INSTITUTIONAL GRANT 235 3947341 0 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT 74 9125 0 N/A N/A PELL - GRANT 95 417401 0 N/A N/A INSTITUTIONAL GRANT - MERIT SCHOLARSHIP 317 3411858 0 N/A N/A INSTITUTIONAL GRANT - RESIDENTIAL AWARDS 11 96720 0 N/A N/A FEDERAL WORK STUDY 23 3786 0 N/A N/A FORM 990, SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES Soka University of America serves as a conduit to receive and disburse student aid funds from governmental agencies such as the Department of Education under these following programs: Federal Supplemental Educational Opportunity Grant Federal Pell Award Grant Program Federal Work Study Institutional grants are given by Soka University of America to eligible students who meet specific academic and achievement criteria. The purposes of these grants are clearly communicated to the recipients and are internally used for educational purposes. X X X false false false false false false false false false YOSHINOBU HABUKI 225000 0 0 0 0 0 22500 0 11050 0 258550 0 0 0 EDWARD FEASEL 183500 0 0 0 0 0 18350 0 8649 0 210499 0 0 0 ARIE A GALLES 157294 0 0 0 0 0 15729 0 6425 0 179448 0 0 0 SAEED FAKHRIRAVARI 135999 0 0 0 0 0 13600 0 9387 0 158986 0 0 0 ROBERT ALLINSON 133500 0 0 0 0 0 13350 0 10440 0 157290 0 0 0 JAMES MEROD 141786 0 0 0 0 0 14179 0 9610 0 165575 0 0 0 ARNOLD KAWASAKI 130996 0 0 0 0 0 13100 0 15855 0 159951 0 0 0 TOMOKO TAKAHASHI 190000 0 0 0 0 0 19000 0 3584 0 212584 0 0 0 ARCHIBALD E ASAWA 200000 0 0 0 0 0 20000 0 9343 0 229343 0 0 0 JOHN HEFFRON 161000 0 0 0 0 0 16100 0 20393 0 197493 0 0 0 DETERMINATION OF COMPENSATION FORM 990, SCHEDULE J, PART I, LINE 3 TRUSTEES OF SOKA UNIVERSITY OF AMERICA THAT ARE COMPENSATED BY SOKA GAKKAI, A RELATED ORGANIZATION, ARE COMPENSATED BASED UPON THE POLICY ESTABLISHED BY SOKA GAKKAI. THE COMPENSATION POLICY OF THE RELATED ORGANIZATION UTILIZED THE FOLLOWING METHODS TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. ARIE A GALLES COMPENSATION PACKAGE X 150000 150000 false true true TOMOKO TAKAHASHI COMPENSATION PACKAGE X 150000 150000 false true true 300000 RUBY NAGASHIMA FAMILY MEMBER OF TRUSTEE 37317 salary and benefits false member information form 990, part vi, section a, questions 6, 7a and 7b Question 6: the organization is incorporated in the state of california as a 501(c)(3) non-profit public benefit corporation with a sole member, the soka gakkai. Question 7a: the organization's sole member has the right to vote for the election or removal of the members of the governing body. question 7b: decisions of the governing body regarding the disposition of all or substantially all of the assets of the organization, merger or dissolution of the organization, and any amendments to the articles of incorporation and most amendments to the bylaws are subject to approval by the sole member. process of reviewing form 990 form 990, part vi, section b, question 11 The Board of Trustees has delegated the review of the Form 990 to the Audit Committee. The organization's Chief Financial Officer works closely with the outside accounting firm it engages to review the return; and the final form of the 990 return is also reviewed by the Controller prior to providing the form to the Audit Committee. In addition to consulting with the Controller and Chief Financial Officer, the Audit Committee may at its discretion meet with any other university personnel involved with the preparation of the Form 990. The Audit Committee also met with the accounting firm hired to prepare the Form 990. Subsequent to its review, the Audit Committee reports back to the Board regarding its oversight of the Form 990 and the final version is provided to all of the voting members of the board before the return is filed. monitoring and enforcing compliance with the conflict of interest policy form 990, part vi, section b, question 12c The Board Secretary is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the Conflict of Interest Policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all covered persons (i.e., board members, officers and executive leadership or key employees). Covered persons are required to disclose real or potential conflicts at the time when such conflicts arise. When someone becomes a covered person and annually thereafter, each covered person is required to sign a statement affirming that he/she: (1) has received a copy of the Conflict of Interest Policy; (2) has read the Policy and understands said Policy; and (3) agrees to comply with all requirements of the Policy, including completing the conflict of interest questionnaire. The completed questionnaires are reviewed by the Board Secretary and any persons with actual or potential conflicts are informed via written communication. The procedures for addressing any conflict of interest includes, but is not limited to, the following: (1) the conflicting interest is fully disclosed to the Board; (2) the interested person responds to factual questions related to the substance of the transaction or arrangement being considered, after which he/she shall leave the meeting; (3) the person with the conflict of interest is excluded from the discussion and approval or disapproval of such transaction; (4) alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; (5) any conflicting issues during the course of a Board meeting which cannot be resolved is referred to the Executive Committee; and (6) the transaction or action must be approved by a majority of disinterested persons. process of determining compensation form 990, part vi, section b, line 15 a & b Compensation arrangements involving any of the organization's officers or key employees are established pursuant to a process that satisfies the rebuttable presumption of reasonableness as provided for in IRC Sec. 4958 (excess benefit transaction tax). This process requires a review of compensation determinations by disinterested persons, the use of comparability data, and contemporaneous documentation of the decision making process. THE BOARD REVIEWS THE ANNUAL PERFORMANCE OF OFFICERS AND KEY EMPLOYEES. THE OFFICERS AND KEY EMPLOYEES INCLUDE THE PRESIDENT, PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND CHIEF FINANCIAL OFFICER AND CHIEF INVESTMENT OFFICER, DEAN OF FACULTY AND DEAN OF STUDENTS. THE BOARD PERFORMS PERIODIC REVIEW AND DETERMINATION OF APPROPRIATE COMPENSATION LEVELS FOR THE PREVIOUSLY MENTIONED OFFICERS AND KEY EMPLOYEES BASED UPON EXTERNAL SALARY DATA. THEIR MOST RECENT REVIEW TOOK PLACE ON MAY 28, 2008 AND INCLUDED BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF OFFICERS AND KEY EMPLOYEES, INCLUDING TOTAL ECONOMIC BENEFITS PAID BY ORGAINZATIONS WHICH THE GOVERNING BODY BELIEVES ARE SIMILARY SITUATED FOR SIMILAR JOB RESPONSIBILITIES, AS OBTAINED FROM INDEPENDENT THIRD-PARTY SOURCES. The Board's written records include the (1) terms of the arrangement with the disqualified person (including the date the arrangement was approved); (2) a list of trustees present during the debate on the transaction (and how the members voted when it was approved); and (3) a description of the comparable data relied on by the Committee. Key deliberations, a description of the comparability data, how it was obtained, the members present and how they voted, was documented in the minutes which are approved at the next board meeting. Comparable data are kept with the minutes of the meeting or with the Board Secretary. governing document disclosure form 990, part vi, section c, question 19 The organization's governing documents, conflict of interest policy and financial statements are available upon request. relationships among board members form 990, part vi, section a, line 2 TARIQ HASAN AND DANIEL NAGASHIMA ARE EMPLOYED AS OFFICERS OF SOKA GAKKAI INTERNATIONAL-USA, A CALIFORNIA NONPROFIT RELIGIOUS BENEFIT CORPORATION ("SGI-USA"). YOSHINOBU HABUKI, CLOTHILDE HEWLETT AND DANIEL NAGASHIMA SERVE AS DIRECTORS OF SGI-USA. FUNDRAISING EVENTS FORM 990, SCHEDULE G, PART II THE GALA-CELEBRATING A VISION OF PEACE FUNDRAISING EVENT REPORTED ON SCHEDULE G PART II, FORM 990 PART VIII, AND ATTACHMENT 7, REFLECTS A NET LOSS OF $184,441. HOWEVER, THE TRUE ECONOMIC IMPACT OF THIS EVENT RESULTS IN $660,286 OF NET PROCEEDS. THE IRS REQUIRES THAT THE CONTRIBUTION REVENUE COMPONENT BE SEPARATELY REPORTED ON PART VIII, LINE 1C. EXPLANATION FOR TRANSACTIONS WITH RELATED ORGANIZATIONS Schedule R, Part V, Line 2, Column (c) The University also received a $175,000 grant from its supporting organization. The amount reported on Line 2, column (c) represents the cash amount received. The organization used the following methods to determine the value of the services, cash and other assets reported in column (c) of Schedule R, Part V, relating to organizations that it controls: Line No: Method: 1c, gift grant cash (market) LUIS & LINDA NIEVES FAMILY FOUNDATION 1174 MONTICELLO ROAD NAPA CA 94558 202054708 SUPPORTING CA 501(C)(3) 11A NA SOKA GAKKAI 32 SHINANO-MACHI SHINJUKU-KU TOKYO 160-8583 JA RELIGIOUS JA N/A N/A NA false false true false false false false false false false false false false false false false false false LOUIS & LINDA NIEVES FAMILY FOUNDATION c 175000