2015-01-13T18:27:26-06:00 2014-03-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2013-04-01 990255042 HAWAII TOKAI INTERNATIONAL COLLEGE HAWA 8089834120 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 NAOTO YOSHIKAWA PRESIDENT 8089834120 2015-01-13 1 RODNEY M HARANO P00389596 8085311040 2013 2016-03-07 17:11:31Z NAOTO YOSHIKAWA 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 5949703 0 X WWW.HAWAIITOKAI.EDU X 1987 HI HAWAII TOKAI INTERNATIONAL COLLEGE IS AN AMERICAN COLLEGE THAT IS ACCREDITED BY THE ACCREDITING COMMISSION FOR COMMUNITY AND JUNIOR COLLEGES OF THE WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES AN INSTITUTIONAL ACCREDITING BODY RECOGNIZED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION AND THE U.S. DEPARTMENT OF EDUCATION. AT THE DISCRETION OF THE RECEIVING SCHOOL, HTIC STUDENTS MAY TRANSFER CREDITS TO OR FROM OTHER ACCREDITED AMERICAN COLLEGES AND UNIVERSITIES. 7 4 128 5 0 0 1617526 1710000 3701925 4239575 876 128 0 0 5320327 5949703 112490 131783 0 0 2701421 2902295 0 0 0 2195902 2323412 5009813 5357490 310514 592213 6297843 6819880 1287208 1217032 5010635 5602848 X HAWAII TOKAI INTERNATIONAL COLLEGE, AN ACCREDITED AMERICAN JUNIOR COLLEGE, EMBRACES AN EDUCATIONAL MISSION APPROVED BY ITS BOARD OF TRUSTEES, THAT IS A SET OF LIVING PRINCIPLES BY WHICH FACULTY, STAFF, AND STUDENTS STRIVE FOR EDUCATIONAL EXCELLENCE. THE EDUCATIONAL MISSION OF HTIC IS THE DAILY GUIDE THAT FOSTERS OUR LEARNING COMMUNITY WHERE STUDENTS, INSTRUCTORS, ADMINISTRATORS, AND SUPPORT STAFF HAVE THE OPPORTUNITY TO PROMOTE INTERACTIVE LEARNING IN A MULTICULTURAL ENVIRONMENT. 0 0 3285500 131783 3045831 HAWAII TOKAI INTERNATIONAL COLLEGE OFFERED COURSES TO STUDENTS IN THE LANGUAGES, CULTURES & ARTS OF DIFFERENT COUNTRIES. 3285500 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 128 1 0 1 JA 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X NAOTO YOSHIKAWA (CHANCELLOR) 8089834121 2241 KAPIOLANI BOULEVARD HONOLULU HI 96826 TATSURO MATSUMAE CHAIRMAN 1.00 X X 0 118228 0 EDWARD SHULTZ VICE CHAIRMAN 1.00 X X 0 0 0 YOSHIAKI MATSUMAE TRUSTEE 1.00 X 0 141646 0 GERALD BURRIS TRUSTEE 1.00 X 0 0 0 LAWRENCE FOSTER TRUSTEE 1.00 X 0 0 0 DUK HEE MURABAYASHI TRUSTEE 1.00 X 0 0 0 KIYOSHI YAMADA TRUSTEE 1.00 X 0 114216 0 NAOTO YOSHIKAWA PRESIDENT/VICE CHANCELLOR 40.00 X 113379 0 12574 DOUGLAS FUQUA VICE PRESIDENT 40.00 X 76743 0 8475 YUZO OIDA SECRETARY & TREASURER 40.00 X 67052 0 7298 257174 374090 28347 1 0 0 0 KAREN'S KATERING CO TOKAI UNIVERSITY 2241 KAPIOLANI BLVD HONOLULU HI 96826 CAFETERIA 500085 SECURITAS SECURITY SERVICES USA INC FILE 57220 LOS ANGELES CA 900747220 SECURITY 204365 LIONS' CLEANING & MAINTENANCE 841 POHUKAINA ST B-1 HONOLULU HI 96813 JANITORIAL 102580 3 1710000 1710000 TUITION AND FEES 611600 3045831 3045831 AUXILIARY SERVICES 611710 1193744 1193744 4239575 128 128 5949703 3045831 0 1193872 131783 131783 315312 315312 2043830 2043830 49993 49993 284049 284049 209111 204304 4807 15670 15670 25597 25597 22931 22931 25180 25180 155766 57288 98478 948267 271798 676469 58373 25100 33273 6316 4476 1840 323802 323802 107800 107800 EDUCATIONAL ACTIVITY SU 212745 212745 MAINTENANCE 108316 108316 CLEANING 107060 107060 REPAIRS AND MAINTENANCE 87009 87009 118580 134 118446 5357490 3285500 2071990 0 146826 1082380 55274 20694 167183 105211 32359 50625 9077797 3516827 5557503 5560970 338698 0 6297843 6819880 457340 343727 710547 822446 119321 50859 1287208 1217032 X 745244 1466743 4265391 4136105 5010635 5602848 6297843 6819880 592213 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1496081 643563 852518 338151 247422 90729 7243565 2625842 4617723 5560970 GENERAL EXCISE TAX PAYABLE 78 DEPOSITS 20800 OTHER CURRENT LIABILITIES 29981 50859 X 5949703 0 5949703 0 5949703 5357490 0 5357490 0 5357490 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE COLLEGE'S TAX POSITIONS AS OF MARCH 31, 2014 AND 2013, AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. MANAGEMENT BELIEVES THAT THE COLLEGE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS, DUE TO THE STATUTES OF LIMITATIONS, FOR YEARS PRIOR TO 2010. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER; NEVERTHELESS, THE UNIVERSITY IS EXEMPT UNDER REV PROC 75-50 SECTION 4.03.2(B). THE UNIVERSITY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS WORLDWIDE. 1 SCHOLARSHIPS 58 131783 PART I, LINE 2: HAWAII TOKAI INTERNATIONAL COLLEGE GIVES TUITION WAIVERS TO STUDENTS THAT QUALIFY AND ACCOUNT FOR SUCH THROUGH LETTERS TO THE STUDENTS THAT RECEIVE THESE WAIVERS. FORM 990, PART VI, SECTION A, LINE 2 TATSURO MATSUMAE AND YOSHIAKI MATSUMAE HAVE A FAMILY RELATIONSHIP. TATSURO MATSUMAE AND KIYOSHI YAMADA ALSO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT ONLINE AND ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, POLICIES, LINES 12, 13, 14, AND 15: THE ORGANIZATION IS CURRENTLY WORKING ON THE FOLLOWING POLICIES: CONFLICT OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION AND DESTRUCTION. THE ORGANIZATION IS ALSO WORKING ON IMPLEMENTING A PROCESS FOR DETERMINING COMPENSATION WHICH INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, USE OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) 2-28-4 TOMIGAYA SHIBUYA-KU TOKYO JA 151-8677 NON-PROFIT ORGANIZATION IN JAPAN THAT SUBSIDIZES HAWAII TOKAI INTERNATIONAL JA N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) C 1710000 ACTUAL AMOUNT ON ACCRUAL BASIS GAKKO HOJIN TOKAI DAIGAKU (TOKAI UNIVERSITY SYSTEM - JAPAN NONPROFIT) S 207977 ACTUAL AMOUNT ON ACCRUAL BASIS