2017-05-08T16:38:24-05:00 2016-06-30 KPMG LLP 550 S Hope St Suite 1500 Los Angeles CA 90071 990 2015-07-01 953909672 SOKA UNIVERSITY OF AMERICA % ARCHIBALD ASAWA SOKA 9494804000 1 University Drive Aliso Viejo CA 92656 ARCHIBALD E ASAWA VICE PRESIDENT, CFO & SECRETARY 9494804000 2017-05-05 true CAREY MCKEE P01281067 2139724000 2017-05-04 2015 2021-01-29 14:40:06Z YOSHINOBU HABUKI 1 University Drive Aliso Viejo CA 92656 153262578 false X www.soka.edu X 1984 CA THE MISSION OF SOKA UNIVERSITY OF AMERICA IS TO FOSTER A STEADY STREAM OF GLOBAL CITIZENS COMMITTED TO LIVING A CONTRIBUTIVE LIFE. 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SEE ADDITIONAL INFORMATION IN SCHEDULE O. 1547185 356256 443965 MASTERS OF ARTS: NEW GRADUATE PROGRAM IN EDUCATIONAL LEADERSHIP AND SOCIETAL CHANGE (12 STUDENTS). SEE ADDITIONAL INFORMATION IN SCHEDULE O. 49776049 true true false false false false false true false true true true false false true true true false true false true false false false true false false false true true false false false false false false true false true true false false false true true true false false true 91 0 true 624 true true true false false false false true true true 19 false false false X 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 X STEPHEN S DUNHAM JD TRUSTEE-CHAIR 1.0 0.0 X X 0 0 0 TARIQ HASAN PHD TRUSTEE-VICE CHAIR 1.0 0.0 X X 0 0 0 YOSHIHISA BABA PHD TRUSTEE 1.0 0.0 X 0 0 0 MATILDA BUCK TRUSTEE 1.0 0.0 X 0 0 0 LAWRENCE E CARTER SR PHD TRUSTEE 1.0 0.0 X 0 0 0 MARIA GUAJARDO PHD TRUSTEE 1.0 0.0 X 0 0 0 CLOTHILDE V HEWLETT JD TRUSTEE 1.0 0.0 X 0 0 0 LARRY A HICKMAN PHD TRUSTEE 1.0 0.0 X 0 0 0 KRIS D KNUDSEN JD TRUSTEE 1.0 0.0 X 0 0 0 KAREN K LEWIS PHD TRUSTEE 1.0 0.0 X 0 0 0 DANIEL NAGASHIMA MBA TRUSTEE 1.0 0.0 X 0 0 0 DAVID P ROSELLE PHD TRUSTEE 1.0 0.0 X 0 0 0 KENJI YOSHIGO TRUSTEE 1.0 40.0 X 0 51073 0 PAULETTE BETHEL PHD TRUSTEE (THRU 1/14/2016) 1.0 0.0 X 0 0 0 KOJI HOSHINO TRUSTEE 1.0 0.0 X 0 0 0 YOSHINOBU HABUKI PRESIDENT/PROF OF ECONOMICS 40.0 0.0 X 360000 0 45501 TOMOKO TAKAHASHI VP INST'L RES & ASSMT/DEAN GRA 40.0 0.0 X 244500 0 37794 ARCHIBALD E ASAWA VP FIN & ADM/CFO/CORP SEC 40.0 0.0 X 273500 0 36936 DAVID M NAKABAYASHI CONTROLLER & ASST TREASURER 40.0 0.0 X 128835 0 24695 EDWARD FEASEL VP ACAD AFFRS, CAO, DEAN OF FA 40.0 0.0 X 236000 0 46916 JOHN HEFFRON DEAN OF STUDENT & PROF OF HIST 40.0 0.0 X 199890 0 53568 JAMES MEROD PROFESSOR OF AMERICAN LIT 40.0 0.0 X 177352 0 27145 MARIA THERESA CHAO PROJECT DIRECTOR 40.0 0.0 X 146746 0 29595 ROBERT ALLINSON PROFESSOR OF PHILOSOPHY 40.0 0.0 X 161562 0 44788 JOHN MIN DIRECTOR OF IT 40.0 0.0 X 153000 0 20690 MICHAEL WEINER ASST DEAN OF FCLTY/PROF E ASIA 40.0 0.0 X 151184 0 53048 2232569 51073 420676 40 false true false FACILITY SERVICE PARTNERS LLC 19201 WILLOWBROOK LANE TRABUCO CANYON CA 92679 CAMPUS MAINTENANCE 3829198 CAMBRIDGE ASSOCIATES LLC 100 SUMMER STREET BOSTON MA 02110 INVESTMENT MGMT 1959103 KPMG LLP PO BOX 12001 DALLAS TX 75612 ACCOUNTING SERVICES 203416 RND DEVELOPMENT COMPANY 7059 VISTA DEL MAR LN PLAYA DEL REY CA 90293 CONSULTANT 270565 OPUS 3 ARTISTS LLC 470 PARK AVE S FL 9 NORTH NEW YORK NY 10016 PERFORMING ARTS MGMT 188800 11 569201 445000 7928278 98508 8942479 TUITION & FEES 611710 13959547 13959547 HOUSING & FOOD SERVICES 721000 4934328 4934328 OTHER AUXILIARY SERVICES 721000 555354 555354 19449229 9572499 -1049531 10622030 0 0 651700 37933 613767 0 613767 613767 113947310 98337356 15609954 15609954 87140 15522814 185123 569201 307620 -122497 -122497 0 0 PERFORMING ARTS CENTER 711130 404937 404937 REFUNDS AND REBATES 900099 84213 84213 FINES & FEES 900099 9891 9891 15197 15197 514238 54579669 19449229 -557454 26745415 0 14078357 14078357 0 0 1487240 442770 1044470 0 0 14850064 10222435 4143486 484143 1524818 994965 484021 45832 3276260 2139285 1041054 95921 1214613 792552 385553 36508 0 215006 0 215006 0 332849 0 332849 0 0 0 4649510 0 4649510 0 743563 109321 573336 60906 1370697 34631 1336066 0 1248300 878802 334712 34786 1026076 291793 724120 10163 0 9307170 6434770 2868848 3552 280454 41302 235127 4025 0 312346 96437 209265 6644 0 0 10241716 8373445 1868271 0 1258672 275181 983491 0 INTERNSHIP PROGRAM EXPENSES 1765146 1765146 0 0 FOOD SERVICE EXPENSE 1716925 1716925 0 0 PERFORMING ARTS CENTER 964087 11443 952644 0 ATHLETICS & REC. 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HOWEVER, IT IS COMPLETING PT II TO DEMONSTRATE THAT IT QUALIFIES FOR THE SPECIAL RULES PROVISION ON SCHEDULE B AND MEETS THE 33 1/3% SUPPORT TEST OF THE REGULATIONS UNDER SECTIONS 509(A)(1) ON 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4704317 X X X X true 1221435031 8967786 -24986035 5300000 34200000 4649510 1161267272 1249759935 6954959 4971565 5100000 30000000 5151428 1221435031 1117424441 7940578 164679940 4800000 30761283 4723741 1249759935 1035512125 8448171 108660838 5600000 26155520 3441173 1117424441 1062631183 10003601 1071465 5700000 31300000 1194124 1035512125 0.08620 0.69200 0.22181 false false 44634547 44634547 369946510 117721657 252224853 18544374 15393660 3150714 7238015 4874900 2363115 302373229 U.S. EQUITY SEC. FUNDS 167069313 F GLOBAL EQUITY FUNDS 96690445 F EMERGING MARKET FUNDS 58816546 F BOND FUNDS 172118615 F HEDGE FUNDS 314317628 F INFLATION PROTECTION FUNDS 84310651 F 893323198 0 SELF-INSURANCE RESERVE 450000 450000 X -14313077 -50537083 26651 345553 -50164879 35851802 4649510 14078357 18727867 54579669 54512655 26651 -185581 -158930 54671585 4649510 14078357 18727867 73399452 Collection of Art FORM 990, SCHEDULE D, PART III, Line 4 A Variety of painting, sculptures and rare books are available for research and loaning as a public benefit. Endowment Funds FORM 990, SCHEDULE D, PART V, Line 4 THE ENDOWMENT PROCEEDS FUND SCHOLARSHIPS, UNIVERSITY OPERATIONS, CAPITAL RENEWAL, ACADEMIC RESEARCH AND SUPPORT FOR CLASSROOMS. FIN 48 (ASC 740) FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES FOR ALL ENTITIES, INCLUDING PASS-THROUGH ENTITIES, MINIMUM THRESHOLDS FOR FINANCIAL STATEMENT RECOGNITION OF A POSITION TAKEN IN FILING TAX RETURNS (INCLUDING WHETHER AN ENTITY IS TAXABLE IN A PARTICULAR JURISDICTION) AND REQUIRES CERTAIN EXPANDED TAX DISCLOSURES. NO SUCH MATERIAL UNCERTAINTY IN INCOME TAXES EXIST FOR THE UNIVERSITY AT JUNE 30, 2016 AND 2015, RESPECTIVELY. THE UNIVERSITY FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND VARIOUS STATE JURISDICTIONS WITH FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY VARIOUS TAX AUTHORITIES FOR TAX YEARS BEFORE JUNE 30, 2013. REVENUE ON FINANCIALS NOT ON RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D FUNDRAISING EXPENSES REPORTED NET ON FORM 990 $ 307,620 RENTAL EXPENSES REPORTED NET ON FORM 990 $ 37,933 ------------- TOTAL $ 345,553 REVENUE ON RETURN BUT NOT ON FINANCIALS FORM 990, SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS & FINANCIAL AID REPORTED NET ON FINANCIALS $14,078,357 EXPENSES ON FINANCIALS BUT NOT ON RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D PLEDGE RECEIVABLE ALLOWANCE ADJUSTMENT ($ 531,134) FUNDRAISING EXPENSES REPORTED NET ON FORM 990 $ 307,620 RENTAL EXPENSES REPORTED NET ON FORM 990 $ 37,933 ------------- TOTAL ($ 185,581) EXPENSES ON RETURN BUT NOT ON FINANCIALS FORM 990, SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS & FINANCIAL AID REPORTED NET ON FINANCIALS $14,078,357 true true true true true true true false false false false false false false false true false true CLASSIFIED ADVERTISING FORM 990, SCHEDULE E, PART I, LINE 3 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. FINANCIAL AID AND ASSISTANCE FROM GOVERNMENT AGENCIES FORM 990, SCHEDULE E, PART I, LINE 6A U.S. DEPARTMENT OF EDUCATION FEDERAL PELL GRANT PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, AND FEDERAL WORK STUDY. Europe (Including Iceland and Greenland) Program Services FACULTY LED TRAVEL 25362 South America Program Services FACULTY LED TRAVEL 26962 North America Program Services FACULTY LED TRAVEL 27257 Sub-Saharan Africa Program Services FACULTY LED TRAVEL 24471 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 809290 East Asia and the Pacific Program Services STUDY ABROAD 442994 South America Program Services STUDY ABROAD 190875 Central America and the Caribbean Program Services STUDY ABROAD 49050 1596261 1596261 true false false false true false METHOD OF ACCOUNTING OF EXPENDITURES FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN (F) THE EXPENSES REPORTED ON PART I WERE COMPILED ON THE ACCRUAL BASIS OF ACCOUNTING. PEACE GALA 754324 569201 185123 89543 77765 18320 121992 0 754324 569201 185123 89543 77765 18320 121992 307620 -122497 false INSTITUTIONAL GRANT 405 8958569 N/A N/A INSTITUTIONAL GRANT - MERIT SCHOLARSHIP 442 4344313 N/A N/A INSTITUTIONAL GRANT - RESIDENTIAL AWARDS 10 112504 N/A N/A FEDERAL WORK STUDY 46 25590 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT 41 40000 N/A N/A FEDERAL PELL GRANT PROGRAM 123 543712 N/A N/A GI BILL 3 15486 N/A N/A FWS & FSEOG (UNIVERSITY MATCHING) 53 38183 N/A N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS FORM 990, SCHEDULE I, PART I, LINE 2 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 THE FOLLOWING PROGRAMS: - FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT - FEDERAL PELL AWARD GRANT PROGRAM - FEDERAL WORK STUDY - GI BILL INSTITUTIONAL GRANTS ARE AWARDED 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. NUMBER OF RECIPIENTS FORM 990, SCHEDULE I, PART III, COLUMN (B) THE NUMBER OF RECIPIENTS REPORTED IN COLUMN (B) IS DETERMINED BY REVIEWING THE EXACT NUMBER OF STUDENTS WHO RECEIVED THE TYPE OF AID INDICATED. X X X X false false false false false false false false false YOSHINOBU HABUKI PRESIDENT/PROF OF ECONOMICS 360000 0 0 0 0 0 36000 0 9501 0 405501 0 0 0 TOMOKO TAKAHASHI VP INST'L RES & ASSMT/DEAN GRA 244500 0 0 0 0 0 24450 0 13344 0 282294 0 0 0 ARCHIBALD E ASAWA VP FIN & ADM/CFO/CORP SEC 273500 0 0 0 0 0 27350 0 9586 0 310436 0 0 0 DAVID M NAKABAYASHI CONTROLLER & ASST TREASURER 128835 0 0 0 0 0 12883 0 11812 0 153530 0 0 0 EDWARD FEASEL VP ACAD AFFRS, CAO, DEAN OF FA 236000 0 0 0 0 0 23600 0 23316 0 282916 0 0 0 JOHN HEFFRON DEAN OF STUDENT & PROF OF HIST 199890 0 0 0 0 0 19989 0 33579 0 253458 0 0 0 JAMES MEROD PROFESSOR OF AMERICAN LIT 177352 0 0 0 0 0 17735 0 9410 0 204497 0 0 0 MARIA THERESA CHAO PROJECT DIRECTOR 146746 0 0 0 0 0 14675 0 14920 0 176341 0 0 0 ROBERT ALLINSON PROFESSOR OF PHILOSOPHY 161562 0 0 0 0 0 16156 0 28632 0 206350 0 0 0 JOHN MIN DIRECTOR OF IT 153000 0 0 0 0 0 15300 0 5390 0 173690 0 0 0 MICHAEL WEINER ASST DEAN OF FCLTY/PROF E ASIA 151184 0 0 0 0 0 15118 0 37930 0 204232 0 0 0 RUBY NAGASHIMA FAMILY MEMBER OF TRUSTEE 53769 SALARY AND BENEFITS false X 17 9885 RETAIL VALUE X 4668 RETAIL VALUE X 15 5830 RETAIL VALUE X BAGS & SHOES 62 47526 0 X GIFT CARDS & CERTIFICATES 118 24065 0 X WINE & BEVERAGES 45 3476 0 X GIFT BASKETS 11 1103 0 X TOYS & GAMES 4 1390 0 X ELECTRONICS/OFFICE 6 565 0 0 false false false CONTRIBUTIONS FORM 990, SCHEDULE M, PART I THE AMOUNTS IN PART I, COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS OF DONATED GOODS. ORGANIZATION'S SIGNIFICANT ACTIVITIES FORM 990, PART I, LINE 1, CONTINUED SOKA UNIVERSITY OF AMERICA (SOKA) IS A PRIVATE, FOUR-YEAR LIBERAL ARTS COLLEGE AND GRADUATE SCHOOL IN ALISO VIEJO, CALIFORNIA. SOKA IS RANKED IN THE TOP 50 LIBERAL ARTS COLLEGES IN THE NATION BY U.S. NEWS AND WORLD REPORT'S "BEST COLLEGES 2016." FOUNDED UPON THE BUDDHIST PRINCIPLES OF PEACE, HUMAN RIGHTS AND THE SANCTITY OF LIFE, SOKA IS OPEN TO TOP STUDENTS OF ALL NATIONALITIES AND BELIEFS. ABOUT 60% OF SOKA'S STUDENTS COME FROM THE U.S. AND 40% HAVE COME FROM MORE THAN 45 OTHER COUNTRIES TO EXPERIENCE SOKA'S OUTSTANDING NON-SECTARIAN LIBERAL ARTS CURRICULUM. ADMITTED STUDENTS WHOSE ANNUAL FAMILY INCOME IS $60,000 OR LESS MAY BE ELIGIBLE FOR SOKA OPPORTUNITY SCHOLARSHIPS WHICH COVER FULL TUITION. ADDITIONAL SCHOLARSHIP OPPORTUNITIES ARE AVAILABLE FOR HIGHER INCOME LEVELS. A PROUD HERITAGE SOKA EDUCATION HAS ITS ORIGINS IN THE WORK OF TSUNESABURO MAKIGUCHI, A JAPANESE EDUCATOR AND BUDDHIST LEADER. DURING WORLD WAR II, MAKIGUCHI WAS ARRESTED AS A "THOUGHT CRIMINAL" BY JAPANESE MILITARY AUTHORITIES FOR HIS OPPOSITION TO THE WAR AND FOR HIS DEFENSE OF RELIGIOUS AND EDUCATIONAL FREEDOM. HE DIED IN PRISON IN 1944. HIS PROTG, JOSEI TODA, WHO WAS ALSO IMPRISONED WITH MAKIGUCHI DURING THE WAR AND WAS LATER RELEASED, CARRIED ON MAKIGUCHI'S DREAM TO PROMOTE EDUCATION FOR THE SAKE OF THE HAPPINESS OF THE LEARNER. AFTER MR. TODA'S PASSING IN 1958, HIS SUCCESSOR, DAISAKU IKEDA, AN EDUCATOR, AUTHOR, AND THE CURRENT PRESIDENT OF THE BUDDHIST LAY ORGANIZATION, SOKA GAKKAI INTERNATIONAL (SGI), ESTABLISHED AN ENTIRE SOKA SCHOOLS SYSTEM, WHICH RANGES FROM KINDERGARTENS TO THE 8,800-STUDENT SOKA UNIVERSITY IN JAPAN. HELPING STUDENTS LEARN HOW TO CREATE VALUE IN THEIR LIVES, THEIR COMMUNITIES AND THE WORLD IS A CENTRAL TENET OF THE SOKA SCHOOLS FOUNDED BY DAISAKU IKEDA. THE SOKA SCHOOLS HAVE ESTABLISHED A TRADITION OF HUMANISTIC LEARNING AND SCHOLARSHIP WHERE THE FOCUS IS ON EACH STUDENT'S GROWTH AND DEVELOPMENT. SOKA MEANS "TO CREATE VALUE." BACKGROUND ON SOKA UNIVERSITY OF AMERICA IN FEBRUARY 1987, A BRANCH CAMPUS OF SOKA UNIVERSITY IN JAPAN WAS ESTABLISHED AS SOKA UNIVERSITY LOS ANGELES IN CALABASAS, CALIFORNIA, TO PROVIDE ENGLISH LANGUAGE INSTRUCTION FOR STUDENTS VISITING FROM JAPAN. IN 1994, THE UNIVERSITY RECEIVED DEGREE-GRANTING APPROVAL FROM THE BUREAU FOR PRIVATE POSTSECONDARY AND VOCATIONAL EDUCATION(BPPVE) FROM THE STATE OF CALIFORNIA. AFTER RECEIVING THIS APPROVAL, THE UNIVERSITY RE-ESTABLISHED ITSELF AS AN INDEPENDENT INSTITUTION AND CHANGED ITS NAME TO SOKA UNIVERSITY OF AMERICA AND BEGAN ITS GRADUATE SCHOOL. IN 1995, SOKA ACQUIRED A 103-ACRE SITE IN ALISO VIEJO AND A NEW UNDERGRADUATE CAMPUS WAS ESTABLISHED. THE ALISO VIEJO CAMPUS WAS DEDICATED ON MAY 3, 2001, AND IN AUGUST OF THAT SAME YEAR, SOKA BEGAN ITS BACHELOR OF ARTS (BA) IN LIBERAL ARTS PROGRAM, WITH AN ENROLLMENT OF 120 STUDENTS FROM 18 COUNTRIES AND 18 STATES. THE CALABASAS CAMPUS CONTINUED TO FUNCTION AS THE SOLE CAMPUS FOR GRADUATE STUDY INSTRUCTION. SOKA MAINTAINED TWO CAMPUSES UNTIL 2005, WHEN THE DECISION WAS MADE TO CLOSE THE CALABASAS LOCATION IN 2007. ON MAY 22, 2005, THE UNDERGRADUATE PROGRAM HELD ITS FIRST COMMENCEMENT AND SOKA UNIVERSITY RECEIVED ITS ACCREDITATION FROM THE ACCREDITING COMMISSION FOR SENIOR COLLEGES AND UNIVERSITIES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC.) IN APRIL 2007, THE GRADUATE SCHOOL WAS TRANSFERRED TO THE ALISO VIEJO CAMPUS. THE SOKA PERFORMING ARTS CENTER THE SOKA PERFORMING ARTS CENTER IS A 1,000 SEAT PERFORMANCE HALL WITH ACOUSTICS BY FAMED WALT DISNEY CONCERT HALL ACOUSTICIAN YASUHISA TOYOTA. THE SOKA PERFORMING ARTS CENTER AND THE ADJACENT WANGARI MAATHAI HALL ARE BOTH LEED GOLD-CERTIFIED BUILDINGS. THE SOKA PERFORMING ARTS CENTER DEDICATION TOOK PLACE ON MAY 27, 2011 WITH THE COMMENCEMENT OF THE CLASS OF 2011-PART OF SOKA'S 10TH ANNIVERSARY CELEBRATION. EVERY CONCERT SEASON, THE SOKA PERFORMING ARTS CENTER BRINGS SOME OF THE WORLD'S FINEST ARTISTS TO SOKA'S CAMPUS ENRICHING SOKA'S STUDENTS AND COMMUNITY WITH CULTURE. FROM CLASSICAL ARTISTS YO-YO MA AND EMANUEL AX TO ACADEMY OF ST. MARTIN IN THE FIELDS, TO JAZZ LEGENDS BENNY GOLSON AND KENNY BARRON, TO TALENTED LOCAL HIGH SCHOOL ORCHESTRAS AND PERFORMING GROUPS, THE VALUES AND COMMITMENT OF SOKA ARE PLAYED, SUNG AND DANCED WITH PASSION AT SOKA'S WORLD CLASS PERFORMING ARTS CENTER. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1, CONTINUED 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 SOKA EDUCATIONAL PRINCIPLES, EDUCATION IS VIEWED AS AN INTEGRATING PROCESS IN WHICH STUDENTS GAIN AN AWARENESS OF THE INTERDEPENDENCE OF THEMSELVES, OTHERS AND THE ENVIRONMENT. WISDOM, COURAGE AND COMPASSION--VALUES TREASURED BY THE UNIVERSITY--DO NOT EXIST IN ISOLATION. THEY EMERGE IN INDIVIDUALS AS THEY LEARN THE IMPORTANCE OF SERVICE TO OTHERS, TO THE NATURAL WORLD AROUND THEM, AND TO THE GREAT CAUSE OF PEACE AND FREEDOM. PROGRAM ACCOMPLISHMENTS FORM 990, PART III, LINE 4A, CONTINUED THE UNDERGRADUATE PROGRAM OF SOKA UNIVERSITY OF AMERICA OFFERS A BA IN LIBERAL ARTS WITH A CONCENTRATION IN ENVIRONMENTAL STUDIES, HUMANITIES, INTERNATIONAL STUDIES, OR SOCIAL AND BEHAVIORAL SCIENCES. IN ADDITION TO ITS EMPHASIS ON LEADERSHIP AND CONTRIBUTIVE CITIZENSHIP, SOKA'S UNDERGRADUATE PROGRAM FEATURES THE FOLLOWING: - WITH A 8:1 STUDENT/FACULTY RATIO (AVERAGE CLASS SIZE OF 13), SOKA'S FACULTY CAN WORK INDIVIDUALLY WITH STUDENTS TO SEE HOW FAR THEY CAN GO IN EXPLORING NEW CONCEPTS AND LEARNING OPPORTUNITIES. - SOKA'S OUTSTANDING FACULTY IS OF THE HIGHEST CALIBER AND ENJOYS WORKING CLOSELY WITH STUDENTS. - MULTIPLE PERSPECTIVES ARE OFFERED TO DRAW ON DIVERSE CULTURES, TRADITIONS, AND POINTS OF VIEW WITH SPECIAL ATTENTION GIVEN TO EASTERN AND WESTERN THOUGHT AND PRACTICE, WITH AN EMPHASIS ON THE PACIFIC RIM. - A GENERAL EDUCATION PROGRAM THAT INTRODUCES STUDENTS TO INTERDISCIPLINARY KNOWLEDGE AND PERSPECTIVES, AS WELL AS TO CRITICAL AND CREATIVE THINKING AND TO THE COMMUNICATION SKILLS NECESSARY FOR LIFE-LONG LEARNING. - A CORE CURRICULUM THAT REFLECTS THE VALUES THAT INSPIRED THE CREATION OF SOKA THROUGH THE STUDY OF THE GREAT WORKS OF THE HUMAN MIND. - STUDENTS STUDY A NON-NATIVE LANGUAGE, AND EXPERIENCE A SEMESTER OF STUDY ABROAD IN A COUNTRY WHERE THAT LANGUAGE IS SPOKEN. THE JUNIOR YEAR SEMESTER ABROAD IS A REQUIREMENT FOR GRADUATION AND THE COST IS INCLUDED IN TUITION. - LEARNING CLUSTERS THAT ORGANIZE SMALL TEAMS OF STUDENTS AND FACULTY TO CONDUCT INTERDISCIPLINARY RESEARCH AND DEVELOP PROPOSALS AND SOLUTIONS FOR ISSUES OF LOCAL, REGIONAL, OR GLOBAL SIGNIFICANCE FOR THREE-AND-A-HALF WEEK BLOCKS, CALLED CORE AND LEARNING CLUSTER CLASSES. RECENT LEARNING CLUSTERS HAVE RECEIVED GRANTS TO VISIT BRAZIL, PERU, KOREA, AND INDONESIA, JUST TO NAME A FEW. - A CAPSTONE EXPERIENCE THAT IS REQUIRED OF ALL CONCENTRATIONS IN THE SENIOR YEAR, DRAWING UPON THE RESEARCH AND ACADEMIC SKILLS AND EXPERIENCE THAT STUDENTS HAVE DEVELOPED DURING THEIR CAREERS AT SOKA. - ALL UNDERGRADUATE STUDENTS RECEIVE A LAPTOP COMPUTER WHICH IS INCLUDED IN TUITION. OVER 80% OF SOKA'S UNDERGRADUATE STUDENTS GRADUATE IN FOUR YEARS (COMPARED TO A NATIONAL AVERAGE OF 61% AT PRIVATE COLLEGES), AND OVER 30% OF SOKA'S GRADUATES HAVE BEEN ACCEPTED TO GRADUATE SCHOOLS AT MANY PRESTIGIOUS UNIVERSITIES INCLUDING HARVARD, YALE, OXFORD, STANFORD, USC, UCLA, UC BERKELEY, UCI, GEORGETOWN, COLUMBIA TEACHER'S COLLEGE, UC DAVIS LAW, CORNELL, DUKE, BOSTON, NYU, CAMBRIDGE AND LONDON SCHOOL OF ECONOMICS. EVERY UNDERGRADUATE AT SOKA GRADUATES WITH A BACHELOR OF ARTS IN LIBERAL ARTS, WHICH HAS QUALIFIED SOKA'S STUDENTS FOR GRADUATE SCHOOL IN SUCH DIVERSE FIELDS AS LAW, EDUCATION, ECONOMICS, STATISTICS, URBAN PLANNING, PSYCHOLOGY, DIPLOMACY, ENVIRONMENTAL STUDIES, MATHEMATICAL FINANCE, INTERNATIONAL DEVELOPMENT STUDIES, INTERNATIONAL EDUCATION POLICY, INTERNATIONAL STUDIES, CONFLICT ANALYSIS AND RESOLUTION, JAPANESE LANGUAGE AND LITERATURE, LATIN AMERICAN POLITICS AND HUMAN RIGHTS, ENVIRONMENTAL LEGAL STUDIES, HISTORY, PEACE STUDIES, EAST ASIA REGIONAL STUDIES, PUBLIC AFFAIRS, SOCIOLOGY, ANTHROPOLOGY, ENTERTAINMENT INDUSTRY MANAGEMENT, SECOND AND FOREIGN LANGUAGE EDUCATION (TESOL), CREATIVE WRITING, SCREENWRITING, LITERATURE, GLOBAL AFFAIRS, ART EDUCATION AND MEDICINE (WITH EXTRA SCIENCE CLASSES). PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4B, CONTINUED THE PACIFIC BASIN RESEARCH CENTER (PBRC) CONDUCTS RESEARCH ON THE HUMANE AND PEACEFUL DEVELOPMENT OF THE ASIA-PACIFIC REGION, INCLUDING THE LATIN AMERICAN BORDER-STATES. TOWARD THIS END IT SUPPORTS RESEARCHERS STUDYING PUBLIC POLICY INTERACTIONS IN THE PACIFIC RIM IN SUCH AREAS AS INTERNATIONAL SECURITY, ECONOMIC AND SOCIAL DEVELOPMENT, EDUCATIONAL AND CULTURAL REFORM, ENVIRONMENTAL PROTECTION AND HUMAN RIGHTS. IN KEEPING WITH THE EDUCATIONAL MISSION OF SOKA UNIVERSITY OF AMERICA, THE CENTER ALSO SPONSORS CAMPUS CONFERENCES, OCCASIONAL LECTURE SERIES, AND STUDENT SEMINARS THAT EXTEND AND SUPPORT ITS RESEARCH ACTIVITIES. FROM THE OUTSET, PBRC HAS EMBRACED SEVERAL DISTINCT OBJECTIVES: PBRC'S WORK IS TO CARRY OUT AN EXTENSIVE RESEARCH PROGRAM, BUT WITHOUT A RESIDENT STAFF FOR THAT PURPOSE; IT CONFINES ITS GEOGRAPHICAL SCOPE TO ASIA AND THE PACIFIC BASIN, YET THE SUBJECTS STUDIED ARE OF GLOBAL SIGNIFICANCE; IT IS A FREE-STANDING AND INDEPENDENT UNIT FOCUSING ON DEVELOPING AND DIFFUSING KNOWLEDGE, BUT IT DOES NOT ENGAGE IN DIRECT CLASSROOM TEACHING. THE PBRC HOPES TO REAFFIRM SOME OF THE FUNDAMENTAL VALUES THAT ARE ESPOUSED BY THE UNIVERSITY, ESPECIALLY IN TERMS OF PROVIDING RESEARCH AIMED AT CREATING VALUE. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4C, CONTINUED SOKA OFFERS A GRADUATE PROGRAM IN EDUCATIONAL LEADERSHIP AND SOCIETAL CHANGE. THE NEW MASTER OF ARTS (MA) PROGRAM ANSWERS THE NEED FOR GLOBAL LEADERS WITH THE PRACTICAL SKILLS AND EXPERIENCE, FOUNDATIONAL KNOWLEDGE, AND ETHICAL COMMITMENTS NECESSARY TO ACHIEVE LASTING AND EFFECTIVE SOCIETAL CHANGE WITHIN THE FIELD OF EDUCATION, INCLUDING BUT NOT LIMITED TO THE CLASSROOM LEARNING ENVIRONMENT. EDUCATION TAKES PLACE ACROSS A MULTIPLICITY OF INSTITUTIONS - SOCIAL, CULTURAL, POLITICAL, AND ECONOMIC - ALL OF WHICH HAVE A PROFOUND BEARING ON SOKA'S SCHOOLS AND THE TYPE OF FUTURE CITIZENS THEY PRODUCE. THE PROGRAM TAKES AN ECOLOGICAL APPROACH TO EDUCATION, ONE THAT, AS LAWRENCE CREMIN WROTE OVER THIRTY YEARS AGO, "VIEWS EDUCATIONAL INSTITUTIONS AND CONFIGURATIONS IN RELATION TO ONE ANOTHER AND TO THE LARGER SOCIETY THAT SUSTAINS THEM AND IS IN TURN AFFECTED BY THEM." AS SUCH, THE MA PROGRAM IS GLOBAL IN SCOPE INTRODUCING STUDENTS TO THE COMPARATIVE AND INTERNATIONAL DIMENSIONS OF EDUCATION. STUDENTS STUDY AND CONDUCT RESEARCH INTO THE HISTORICAL ROOTS OF EDUCATIONAL POLICIES AND PROBLEMS AS WELL AS ON THE RELATIONSHIP BETWEEN EDUCATIONAL PHILOSOPHIES AND PRACTICES AND CONTEMPORARY SOCIAL, POLITICAL, ECONOMIC AND CULTURAL DEVELOPMENTS. RELATED AREAS OF STUDY INCLUDE COMPARATIVE AND INTERNATIONAL EDUCATION, MULTICULTURAL EDUCATION, EDUCATIONAL PSYCHOLOGY, GENDER AND EDUCATION, SCHOOL ADMINISTRATION POLICY AND PRACTICE, AND EDUCATIONAL LAW. COURSES INCLUDE A FIELDWORK COMPONENT, PROVIDING HANDS-ON OPPORTUNITIES TO SHADOW ADMINISTRATORS, ANALYZE ORGANIZATIONAL DYNAMICS, AND EVALUATE CURRICULUM. UNDER THE SUPERVISION OF A PRINCIPAL PROFESSOR, STUDENTS INTEGRATE THEIR FIELDWORK AND EDUCATIONAL RESEARCH TO PRODUCE A MASTER'S THESIS FOR GRADUATION. THE PROGRAM IS DESIGNED TO PREPARE STUDENTS FOR ADVANCED DEGREES (E.G., PHD OR EDD) AND FOR LEADERSHIP ROLES IN PUBLIC AND PRIVATE SCHOOLING, GOVERNMENTAL AND NON-GOVERNMENTAL ORGANIZATIONS, AND IN THE ENTREPRENEURIAL SECTOR, PARTICULARLY IN THE GROWING AREA OF EDUCATIONAL PUBLISHING AND OTHER MEDIA. GRADUATES ARE IN EXCELLENT POSITIONS TO INITIATE LEADERSHIP IN K-12 CLASSROOM SETTINGS, IN MANAGERIAL POSITIONS AS PRINCIPALS AND VICE PRINCIPALS OR AS ADMINISTRATORS AT THE DISTRICT-LEVEL, AND IN PUBLIC POLICY INSTITUTIONS AROUND THE WORLD. GOVERNING BODY DELEGATING BROAD AUTHORITY FORM 990, PART VI, SECTION A IN ORDER TO ALLOW BOARD ACTION BETWEEN MEETINGS FOR URGENT MATTERS WHEN IT IS IMPRACTICAL OR IMPOSSIBLE TO ARRANGE A MEETING OF THE FULL BOARD, THE BOARD HAS GRANTED TO AN EXECUTIVE COMMITTEE AS MUCH AUTHORITY AS IS ALLOWED UNDER CALIFORNIA LAW. RELATIONSHIPS AMONG BOARD MEMBERS FORM 990, PART VI, SECTION A, LINE 2 TARIQ HASAN AND DANIEL NAGASHIMA HAVE A BUSINESS RELATIONSHIP. MEMBER INFORMATION FORM 990, PART VI, SECTION A, LINE 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. MEMBER POWERS FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE MEMBER HAS THE RIGHT TO VOTE FOR THE ELECTION OR REMOVAL OF THE MEMBERS OF THE GOVERNING BODY. GOVERNANCE DECISIONS SUBJECT TO APPROVAL OF MEMBER FORM 990, PART VI, SECTION A, LINE 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, LINE 11B 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 VERSION OF THE FORM 990 RETURN IS ALSO REVIEWED BY THE CONTROLLER PRIOR TO PROVIDING THE RETURN 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 FINALIZED RETURN 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, LINE 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 FOR CEO FORM 990, PART VI, SECTION B, LINES 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 AND DETERMINES APPROPRIATE COMPENSATION LEVELS BASED UPON EXTERNAL SALARY DATA. THEIR REVIEW INCLUDES BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF OFFICERS AND KEY EMPLOYEES, INCLUDING TOTAL ECONOMIC BENEFITS PAID BY ORGANIZATIONS WHICH THE GOVERNING BODY BELIEVES ARE SIMILARLY SITUATED FOR SIMILAR JOB RESPONSIBILITIES, AS OBTAINED FROM INDEPENDENT THIRD-PARTY SOURCES. THE OFFICERS AND KEY EMPLOYEES FOR WHOM THIS PROCESS IS PERFORMED ANNUALLY INCLUDE THE PRESIDENT, PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND CHIEF FINANCIAL OFFICER, CONTROLLER & ASSISTANT TREASURER, DEAN OF FACULTY, AND DEAN OF STUDENTS. 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 MAY 21, 2015 BOARD MEETING MINUTES FOR THE FISCAL YEAR ENDING JUNE 30, 2016 COMPENSATION PACKAGES, AND COMPARABLE DATA ARE KEPT WITH THE MINUTES OF THE MEETING OR WITH THE BOARD SECRETARY. GOVERNING DOCUMENT DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 10 PLEDGE RECEIVABLE ALLOWANCE ADJUSTMENT $531,134 LUIS & LINDA NIEVES FAMILY FOUNDATION 1174 MONTICELLO ROAD NAPA CA 94558 202054708 SUPPORTING CA 501(C)(3) 11A NA true SOKA GAKKAI 32 SHINANO-MACHI SHINJUKU-KU TOKYO 160-8583 JA RELIGIOUS JA N/A N/A NA false false false true false false false false false false false false false false false false false false false LUIS & LINDA NIEVES FAMILY FOUNDATION c 445000 CASH