2014-08-15T10:36:51-05:00 2014-03-31 KPMG LLP 60 South Street Boston MA 02111 990 2013-04-01 042966217 SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE INC % ELIZABETH CANALI SHOW 6175220080 420 POND STREET Suite JAMAICA PLAIN MA 021303403 ELIZABETH CANALI BUSINESS MANAGER 2014-08-15 6179881000 2013 2015-11-30 17:44:51Z DR RONALD H PROVOST 420 POND ST JAMAICA PLAIN MA 02130 9589633 false X www.showaboston.org X 1987 MA THE SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INSTITUTION ESTABLIHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND TO FOSTER PERSONAL GROWTH. 7 0 123 0 0 0 0 7659600 6246165 2319 1221 2738829 3342247 10400748 9589633 0 0 0 0 3853070 4194045 0 0 0 6321911 5632035 10174981 9826080 225767 -236447 30630514 34317705 33765945 34879596 -3135431 -561891 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 7881518 7843465 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. 7881518 true false false false false false false false false false true false false false true true true false true false false 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 true 14 0 true 123 true false false false false false false false false false false X 7 0 false false false false true true false true true false false false true true true false false false false false MA X X ELIZABETH CANALI 6175220080 420 POND ST JAMAICA PLAIN MA 02130 DR RONALD H PROVOST PRESIDENT 35.0 0.0 X X 305001 0 77659 MARIKO BANDO MEMBER OF THE BOARD 1.0 40.0 X 0 176900 6884 KEN G KABIRA MEMBER OF THE BOARD 1.0 0.0 X 14000 0 0 KOJI HIRAO CHAIR 1.0 40.0 X 0 236549 1347 TOMOKO KANEKO MEMBER OF THE BOARD 1.0 40.0 X 0 143456 6780 FUMIKO MASUZAWA MEMBER OF THE BOARD 1.0 0.0 X 0 122592 11358 MOTOKAZU UEMATSU MEMBER OF THE BOARD 1.0 0.0 X 0 120268 11131 319001 799765 115159 1 false true false SHAWMUT DESIGN CONSTRUCTION 560 HARRISON AVE BOSTON MA 02118 CONSTRUCTION SERVICE 4229850 SODEXO INC 9801 WASHINGTONIAN BLVD GAITHERSBURG MD 20878 FOOD SERVICES 1210275 MCGARR SERVICE CORP 311 ARSENAL ST WATERTOWN MA 02472 SECURITY SERVICES 297954 CARD TOURS 594 WASHINGTION ST S EASTON MA 02375 TRAVEL SERVICES 286813 PROSPECT BUILDING SVCS CORP 360 PEARL ST MALDEN MA 02148 CLEANING/MAINT SVCS 271806 10 0 TUITION 611600 6246165 6246165 6246165 1221 0 1221 0 0 1744947 0 1744947 0 1744947 1744947 0 0 0 0 0 0 0 0 0 JAPANESE LANGUAGE 611600 1597300 1597300 1597300 9589633 7843465 0 1746168 0 0 0 0 321012 256810 64202 0 0 2923912 2339130 584782 153763 123010 30753 519927 415942 103985 275431 220345 55086 43253 43253 60015 60015 0 0 0 0 63000 50400 12600 9090 7272 1818 156731 125385 31346 77065 61652 15413 0 478453 382762 95691 90324 72259 18065 0 32088 25670 6418 0 0 1807771 1446217 361554 192868 154294 38574 CONTRACTS 1764232 1411386 352846 SERVICES 285524 228419 57105 FIELD TRIPS 27285 21828 5457 PILOT (PROPERTY TAXES) 115268 92214 23054 429068 343255 85813 9826080 7881518 1944562 0 5226477 5053167 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57095013 28413865 24792860 28681148 29336 29576 0 0 0 0 0 0 581841 553814 30630514 34317705 2213098 2169919 0 0 587780 507628 0 0 0 0 0 0 0 0 0 0 30965067 32202049 33765945 34879596 X -3135431 -561891 0 0 0 0 -3135431 -561891 30630514 34317705 X -236447 2809987 X false true X false false X 5876264 5876264 46170434 24865211 21305223 2253485 1812991 440494 2794830 1735663 1059167 28681148 0 FACULTY HOUSING LOAN - SHOWA JAPAN 8097283 WORKING CAPITAL LOAN - SHOWA JAPAN 19292509 LOAN TO FUND REPAIRS - SHOWA JAPAN 4812257 32202049 X 12399620 2809987 2809987 9589633 9589633 9826080 9826080 9826080 PART X, LINE 2 THE INSTITUTE IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE INSTITUTE HAS NOT ENGAGED IN ACTIVITIES THAT WOULD PUT THE TAX-EXEMPT STATUS AT RISK AND BELIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D FOREIGN CURRENCY TRANSLATION GAINS $2,809,987 false false false true true true true false false false false false false false false false false true LINE 3 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 SIMILAR TO THOSE APPLICABLE IN THE UNITED STATES RELATING TO DISCRIMINATION ON VARIOUS BASES OR THE RELATED RECORDKEEPING AND PUBLICATION PROVISIONS. THEREFORE, SHOWA-JAPAN DOES NOT MAINTAIN A COMPILATION OF THE RACIAL COMPOSITION OF ITS STUDENT BODY OR OF ITS FACULTY AND STAFF. THE COMPOSITION OF THE STUDENT BODY, FACULTY AND STAFF OF THE JAPANESE INSTITUTION ARE OVERWHELMINGLY OF JAPANESE NATIONAL ORIGIN. THE RACIAL COMPOSITION OF THE STUDENT BODY OF SHOWA-BOSTON IS ALSO OVERWHELMINGLY OF JAPANESE NATIONAL ORIGIN AS THE STUDENTS PARTICIPATING ARE SELECTED PRIMARILY FROM THE STUDENT BODY OF SHOWA-JAPAN. SHOWA-JAPAN QUALIFIES AS A TAX-EXEMPT ENTITY UNDER THE LAWS OF JAPAN. THOSE STATUTES, THE PRODUCT OF POST WORLD WAR II OCCUPATION INITIATIVES, DO NOT CONTAIN DISCRIMINATION PROVISIONS. THEREFORE, SHOWA-JAPAN HAS NO STATEMENT IN ITS CHARTER, BYLAWS, OR OTHER GOVERNING INSTRUMENT, OR IN A RESOLUTION OF ITS GOVERNING BODY, THAT IT HAS A RACIALLY NONDISCRIMINATORY POLICY AS TO ITS STUDENTS OR APPLICANTS. SIMILARLY, IT DOES NOT INCLUDE A RACIALLY NONDISCRIMINATORY POLICY STATEMENT IN ITS BROCHURES AND CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS, OR IN ITS OTHER WRITTEN ADVERTISING. IT LIKEWISE DOES NOT ACTIVELY PUBLICIZE A RACIALLY NONDISCRIMINATORY POLICY IN ITS GENERAL AREA OF GEOGRAPHIC SERVICE. WITH RESPECT TO SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE, SHOWA-JAPAN ADMINISTERS PROGRAMS OF INTEREST-FREE TUITION LOANS AND GRANTS. AWARDS UNDER THESE PROGRAMS ARE DETERMINED ON THE BASIS OF ACADEMIC ABILITY AND NEED. SHOWA-BOSTON EXERCISES NO INDEPENDENT ADMISSIONS PROCESS OR DECISIONS, NOR TAKES ANY INDEPENDENT ACTION CONCERNING SCHOLARSHIPS OR OTHER STUDENT FINANCIAL AID. ITS STUDENT BODY CONSISTS PRIMARILY OF SHOWA-JAPAN STUDENTS SELECTED BY SHOWA-JAPAN AUTHORITIES TO PARTICIPATE IN THE BOSTON PROGRAM. THE PRIMARY PURPOSE OF THE BOSTON FACILITY IS TO PROVIDE AN EDUCATIONAL OPPORTUNITY FOR STUDENTS OF SHOWA-JAPAN TO STUDY IN THE UNITED STATES. SHOWA-BOSTON, FOR THAT REASON, IS SEEN AS A PARTICULARLY IMPORTANT ENRICHMENT OF SHOWA-JAPAN'S DEPARTMENTS OF ENGLISH COMMUNICATION AND INTERNATIONAL STUDIES. BECAUSE OF ITS ROLE IN THE OVERALL EDUCATIONAL OPERATIONS OF SHOWA-JAPAN, SHOWA-BOSTON WILL LIKEWISE MAINTAIN, WITH RESPECT TO ITS STUDENT BODY AND FACULTY, NO RACIALLY NONDISCRIMINATORY POLICY STATEMENTS IN ITS GOVERNING INSTRUMENTS OR OTHER PRINTED MATERIALS, AND WILL NOT PUBLICIZE ANY SUCH POLICY. TO THE EXTENT APPLICABLE, SHOWA-BOSTON WILL COMPLY WITH U.S. LAW WITH RESPECT TO ITS HIRING PRACTICES IN THE UNITED STATES. IN FACT, THE FACULTY AND STAFF OF SHOWA-BOSTON ARE PREDOMINATELY PERSONS OF UNITED STATES NATIONAL ORIGIN. (THIS IS CONTRARY TO THE ORIGINAL CONTEMPLATION WITH RESPECT TO THE FACULTY). IN THIS REGARD SHOWA-BOSTON HAS BEEN INFORMED BY A REPRESENTATIVE OF THE UNITED STATES DEPARTMENT OF EDUCATION, OFFICE OF CIVIL RIGHTS, THAT IT WILL NOT BE REQUIRED TO FILE AN AFFIRMATIVE ACTION PROGRAM, POLICY OR PLAN WITH THE OFFICE OF CIVIL RIGHTS FOR ITS PROGRAMS; IT HAS ALSO BEEN INFORMED BY THE SAME REPRESENTATIVE THAT IT IS NOT REQUIRED AT THIS TIME TO FILE AN EE06 FORM WITH THE OFFICE OF CIVIL RIGHTS. SHOWA-JAPAN AND SHOWA BOSTON DO NOT ENGAGE IN RACIALLY DISCRIMINATORY POLICIES. THE INTERNAL REVENUE SERVICE RECOGNIZED THIS IN GRANTING SHOWA-BOSTON TAX-EXEMPT STATUS. IN GRANTING SUCH RECOGNITION, THE INTERNAL REVENUE SERVICE RECOGNIZED THAT THE AFFIRMATIVE RECORDKEEPING, POLICY STATEMENT, AND PUBLICITY REQUIREMENTS OF REVENUE PROCEDURE 75-50, 1975-2 C.B. 587 SERVE NO PURPOSE IN THIS SITUATION. BY GRANTING THE EXEMPTION RECOGNITION, SHOWA-BOSTON BELIEVES - UPON INFORMAL ADVICE FROM THE NATIONAL OFFICE OF THE INTERNAL REVENUE SERVICE - THAT ITS APPLICATION FOR EXEMPTION FROM THE NECESSITY OF COMPILING AND FURNISHING STATISTICS AS TO THE RACIAL COMPOSITION OF ITS STUDENT BODY, FACULTY, OR STAFF, AND OF FORMALLY COMPLYING WITH THE POLICY STATEMENTS AND PUBLICITY REQUIREMENTS, AND OTHER REQUIREMENTS OF REVENUE PROCEDURE 75-50, WAS ALSO GRANTED. IN ITS APPLICATION FOR RECOGNITION OF EXEMPTION (FORM 1023), DATED OCTOBER 21, 1987, SHOWA-BOSTON FULLY EXPLAINED THE PECULIAR CIRCUMSTANCES WHICH SUPPORTED ITS FULL COMPLIANCE WITH THE REQUIREMENTS OF A RACIALLY NONDISCRIMINATORY POLICY WITHOUT SATISFYING THE USUAL POLICY STATEMENT AND PUBLICITY AND RECORDKEEPING REQUIREMENTS OF REVENUE PROCEDURE 75-50. FORMAL RECOGNITION OF SHOWA-BOSTON'S TAX EXEMPT STATUS WAS GRANTED ON MAY 9, 1988. X true true X false false false false false false false false false DR RONALD H PROVOST PRESIDENT 305001 0 0 0 0 0 21350 0 56309 0 382660 0 0 0 MARIKO BANDO MEMBER OF THE BOARD 0 176900 0 0 0 0 0 0 0 6884 0 183784 0 0 KOJI HIRAO CHAIR 0 236549 0 0 0 0 0 0 0 1347 0 237896 0 0 TOMOKO KANEKO MEMBER OF THE BOARD 0 143456 0 0 0 0 0 0 0 6780 0 150236 0 0 PART I, LINE 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 $37,080. THIS BENEFIT IS PROVIDED AS A CONDITION OF EMPLOYMENT AND IS INCLUDED IN NONTAXABLE BENEFITS ON SCHEDULE J, PART II. PART I, LINE 3 SHOWA WOMEN'S UNIVERSITY OF JAPAN IS A RELATED ORGANIZATION AND HAS THE FOLLOWING COMPENSATION POLICY: THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION FOR THE KEY EMPLOYEES. THEIR DECISIONS ARE BASED ON FINANCIAL CONSIDERATIONS OF THE ORGANIZATION. THESE DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS' MEETING. FORM 990, PART VI, SECTION A, QUESTION 1B SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE VOTING MEMBERS ARE NOT INDEPENDENT BECAUSE THEY RECEIVE COMPENSATION FROM SHOWA WOMEN'S UNIVERSITY OF JAPAN, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION B, QUESTION 11B AFTER THE COMPLETION OF THE AUDIT AND FINANCIAL STATEMENTS, ADDITIONAL INFORMATION REQUIRED FOR THE PREPARATION OF THE 2013 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. 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. 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. 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 TO THE PUBLIC AT NO CHARGE. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE AT THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. PART XI, LINE 5 FOREIGN CURRENCY TRANSLATION GAINS $2,809,987 FORM 990, PART VI, SECTION A, QUESTION 6 & 7A THE BOARD OF SHOWA WOMEN'S UNIVERSITY OF JAPAN, A RELATED TAX-EXEMPT ENTITY, IS A MEMBER OF SHOWA BOSTON AND HAS THE ABILITY TO APPOINT TRUSTEES TO, AND REMOVE TRUSTEES FROM, SHOWA BOSTON'S BOARD. SHOWA WOMEN'S UNIVERSITY OF JAPAN 980085912 EDUCATION JA 501(C)(3) 2 NA false false false false false true false false false false false false false false false false false false false false