2014-04-25T17:26:36-05:00 2013-06-30 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2012-07-01 953909672 Soka University of America % ARCHIBALD ASAWA SOKA 9494804000 1 University Drive Suite Aliso Viejo CA 92656 ARCHIBALD E ASAWA 9494894000 2014-04-14 true 2139724000 2012 2015-11-30 17:44:51Z YOSHINOBU HABUKI 1 University Drive Aliso Viejo CA 92656 181218334 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. 15 13 535 180 -266380 -805330 10400162 8465746 17238359 17670466 29511870 33307829 764178 776736 57914569 60220777 9877444 11275669 0 0 16467614 17587353 0 0 746198 31238882 33559738 57583940 62422760 330629 -2201983 1389184045 1457298476 4210769 3012161 1384973276 1454286315 X 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 420 STUDENTS, WITH APPROXIMATELY 40% 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 PROC false false 40143411 11275669 17022350 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 (436 STUDENTS). 390876 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)-(2 STUDENTS). 1180306 648116 PACIFIC BASIN RESEARCH CENTER AND ENGLISH AS A SECOND LANGUAGE ("ESL") PROGRAM SERVICES (15 STUDENTS). 41714593 true true false false false false false true false true true true false false true true true false true false true false true false true false false false true true false false false true false false true false true true false false false true true true false false true 109 0 true 535 true true true false false false false true true true 23 false false false X 15 13 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 1.0 X X 0 0 0 TARIQ HASAN PHD 1.0 X 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 DAVID P ROSELLE PHD 1.0 X 0 0 0 KENJI YOSHIGO 1.0 X 0 85321 0 PAULETTE BETHEL PHD 1.0 X 0 0 0 KOJI HOSHINO 1.0 X 0 0 0 YOSHINOBU HABUKI 40.0 X 273500 0 36004 TOMOKO TAKAHASHI 40.0 X 223300 0 27112 ARCHIBALD E ASAWA 40.0 X 233000 0 36822 DAVID M NAKABAYASHI 40.0 X 107851 0 17972 EDWARD FEASEL 40.0 X 200377 0 27730 JOHN HEFFRON 40.0 X 188878 0 48487 ARIE A GALLES 40.0 X 159013 0 26308 SAEED FAKHRIRAVARI 40.0 X 139070 0 35624 ROBERT ALLINSON 40.0 X 148840 0 59257 JAMES MEROD 40.0 X 156513 0 30586 GAIL THOMAS 40.0 X 141682 0 54345 1972024 85321 400247 32 false true false FACILITY SERVICE PARTNERS LLC 19201 WILLOW BROOK LANE TRABUCO CANYON CA 92679 CAMPUS MAINTENANCE 3312125 CAMBRIDGE ASSOCIATES LLC 100 SUMMER STREET BOSTON MA 021102112 INVEST. MANAGEMENT 1706584 KPMG LLP PO BOX 120001 DALLAS TX 756120966 ACCOUNTING SERVICES 212424 COLUMBIA ARTISTS MANAGEMENT LLC 1790 Broadway FL 16 NEW YORK NY 91412 ARTIST Management 175785 4 X 590208 220000 7655538 61481 8465746 TUITION & FEES 611600 12868876 12868876 HOUSING & FOOD SERVICES 611710 4489159 4489159 OTHER AUXILIARY SERVICES 611710 312431 312431 17670466 14280512 -605675 14886187 0 0 591374 36648 554726 0 554726 554726 139644505 120617188 19027317 19027317 19027317 103508 590208 343721 -240213 -240213 4055 4055 4055 0 PERFORMING ARTS CENTER 711130 339295 339295 REFUNDS & REBATES 900099 82987 82987 VENDING REVENUE 900099 1896 1896 33990 33990 458168 60220777 17670466 -266380 34350945 0 0 11082898 11082898 192771 192771 0 1261725 388822 872903 0 11857038 8223757 3265971 367310 1181117 775413 372634 33070 2259733 1483534 712929 63270 1027740 674720 324244 28776 0 99230 99230 232594 232594 0 0 3441173 3441173 3257078 2235974 1011802 9302 1485822 23051 1462771 1251736 771507 444198 36031 832653 271029 554806 6818 0 4404174 3083599 1317895 2680 259818 22346 233490 3982 0 8862 8862 0 0 9590852 7841310 1749542 1040217 233585 806632 FOOD SERVICE EXPENSE 1487540 1487540 INTERNSHIP PROGRAM EXPENSES 1605557 1605557 PERFORMING ARTS CENTER 864140 864140 SECURITY 545687 545687 3152605 1308318 1649328 194959 62422760 41714593 19961969 746198 X 350 350 314619 2647916 100000000 0 0 0 300000 300000 0 0 2536103 2742353 0 0 434981 291001 435129160 108322862 329211228 326806298 252484138 256177920 694213713 858839104 4984596 4789217 0 0 4704317 4704317 1389184045 1457298476 4020311 2703451 0 0 40458 158710 0 0 0 0 0 0 0 0 0 0 150000 150000 4210769 3012161 X 424173276 421080964 161238000 232820152 799562000 800385199 1384973276 1454286315 1389184045 1457298476 -2201983 71515022 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4704317 X X X X false 1035512125 8448171 108660838 5600000 26155520 3441173 1117424441 1062631183 10003601 1071465 5700000 31300000 1194124 1035512125 480510882 511099522 98473829 5500000 21000000 953050 1062631183 438744555 9628330 54264241 5500000 15400000 1226244 480510882 556623526 8254310 -102272073 5700000 16200000 1961208 438744555 0.07537 0.71628 0.20835 false false 44634547 44634547 369838081 89977430 279860651 15391210 13746796 1644414 5265321 4598635 666686 326806298 U.S. EQUITY SEC. FUNDS 142820756 F GLOBAL EQUITY FUNDS 100028733 F EMERGING MARKET FUNDS 33097977 F BOND FUNDS 159940467 F HEDGE FUNDS 327743937 F INFLATION PROTECTION FUNDS 95207234 F 858839104 0 SELF-INSURANCE RESERVE 150000 150000 X 119105909 71515021 380369 71895390 47210519 1734589 11275669 13010258 60220777 49792871 380369 380369 49412502 1734589 11275669 13010258 62422760 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. Endowment Funds 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 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 UNCERTAIN TAX POSITIONS EXIST FOR THE UNIVERSITY AT JUNE 30, 2013 AND 2012, RESPECTIVELY. THE UNIVERSITY FILES TAX RETURNS IN THE U.S. FEDERAL AND VARIOUS STATE JURISDICTIONS. REVENUE ON BOOKS NOT ON RETURN SCHEDULE D, PART XI, LINE 2D FUNDRAISING EXPENSE REPORTED NET ON RETURN $ 343,721 RENTAL EXPENSE REPORTED NET ON RETURN $ 36,648 --------------- total $ 380,369 REVENUE ON RETURN BUT NOT ON BOOKS SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS REPORTED AS NET ON FINANCIAL STATEMENTS $ 10,679,572 Federal Financial Aid net on Financial Statements $ 596,097 ---------------- total $ 11,275,669 EXPENSES ON BOOKS BUT NOT ON RETURN SCHEDULE D, PART XII, LINE 2D FUNDRAISING EXPENSE REPORTED NET ON RETURN $ 343,721 RENTAL EXPENSE REPORTED NET ON RETURN $ 36,648 --------------- total $ 380,369 ExpensE ON RETURN BUT NOT ON BOOKS SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS REPORTED AS NET ON FINANCIAL STATEMENTS $ 10,679,572 Federal Financial Aid net on Financial Statements $ 596,097 ---------------- total $ 11,275,669 true true true true true true true false false false false false false false false true false true FORM 990, SCHEDULE E, PART I, LINE 3 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. 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. true Europe (Including Iceland and Greenland) 0 Program Services LEARNING CLUSTER 18224 East Asia and the Pacific 0 Program Services LEARNING CLUSTER 31000 South America 0 Program Services LEARNING CLUSTER 33390 North America 0 Program Services LEARNING CLUSTER 22884 South Asia 0 Program Services LEARNING CLUSTER 18500 Europe (Including Iceland and Greenland) 0 Program Services STUDY ABROAD PROGRAM 271670 East Asia and the Pacific 0 Program Services STUDY ABROAD PROGRAM 814492 Central America and the Caribbean 0 Program Services STUDY ABROAD PROGRAM 44030 South America 0 Program Services STUDY ABROAD PROGRAM 377963 North America 0 Program Services STUDY ABROAD PROGRAM 97402 0 0 1729555 1729555 STUDY ABROAD PROGRAM East Asia and the Pacific 53 192771 CHECK/WIRE N/A n/a true false false false true false MONITORING OF FUNDS SCHEDULE F, PART I, LINE 2 INSTITUTIONAL GRANTS, merit awards and federal financial aid ARE awarded BY SOKA UNIVERSITY OF AMERICA TO ELIGIBLE STUDENTS during their study abroad semester 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. SCHEDULE F, PART I, LINE 3, COLUMN (F) THE EXPENSES REPORTED ON PART I WERE COMPILED ON THE ACCRUAL BASIS OF ACCOUNTING. SCHEDULE F, PART III, COLUMN (D) THE EXPENSES REPORTED WERE COMPILED ON THE ACCRUAL BASIS OF ACCOUNTING. PEACE GALA 693716 590208 103508 106923 8500 228298 0 693716 590208 103508 106923 8500 228298 343721 -240213 true INSTITUTIONAL GRANT 374 6346890 N/A N/A INSTITUTIONAL GRANT - MERIT SCHOLARSHIP 390 3002680 N/A N/A INSTITUTIONAL GRANT - RESIDENTIAL AWARDS 11 106280 N/A N/A FEDERAL WORK STUDY 19 22461 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT 19 30750 N/A N/A FEDERAL PELL AWARD GRANT PROGRAM 132 483998 N/A N/A GI BILL 1 12364 N/A N/A STUDY ABROAD PROGRAM 47 1077475 n/a N/A 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 THE 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 X false false false false false false false false false YOSHINOBU HABUKI 273500 0 0 0 0 0 27350 0 8654 0 309504 0 0 0 EDWARD FEASEL 200377 0 0 0 0 0 20038 0 7692 0 228107 0 0 0 ARIE A GALLES 159013 0 0 0 0 0 15951 0 10357 0 185321 0 0 0 SAEED FAKHRIRAVARI 139070 0 0 0 0 0 14099 0 21525 0 174694 0 0 0 ROBERT ALLINSON 148840 0 0 0 0 0 14884 0 44373 0 208097 0 0 0 JAMES MEROD 156513 0 0 0 0 0 15651 0 14935 0 187099 0 0 0 GAIL THOMAS 141682 0 0 0 0 0 14168 0 40177 0 196027 0 0 0 TOMOKO TAKAHASHI 223300 0 0 0 0 0 22330 0 4782 0 250412 0 0 0 ARCHIBALD E ASAWA 233000 0 0 0 0 0 23300 0 13522 0 269822 0 0 0 JOHN HEFFRON 188878 0 0 0 0 0 18888 0 29599 0 237365 0 0 0 ARIE A GALLES HIGHEST COMP EMP HOUSING RELOC LOAN X 150000 150000 false true true TOMOKO TAKAHASHI OFFICER HOUSING RELOC LOAN X 150000 150000 false true true 300000 RUBY NAGASHIMA FAMILY MEMBER OF TRUSTEE 47664 salary and benefits false X 12 9050 retail value X 220 retail value X 9896 RETAIL VALUE X 17 3967 Retail Value X WINE & beverages 23 3255 RETAIL VALUE X GIFT cards & CERTIFICATES 100 25135 RETAIL VALUE X Sports Equipment 9 266 RETAIL VALUE X Event/movie Tickets 4 252 RETAIL VALUE X TRAVEL PACKAGES 7 3080 RETAIL VALUE X GIFT BASKETS 5 865 RETAIL VALUE X Bags & Shoes 5 3550 RETAIL VALUE X Accessories 6 455 RETAIL VALUE X Electronics & Office EQUP 5 530 RETAIL VALUE X Toy Car, dolls & DVD 6 960 RETAIL VALUE 0 false false false LISTING OF CONTRIBUTIONS FORM 990, SCHEDULE M, PART I THE AMOUNTS IN PART I, COLUMN (B) REPRESENT THE NUMBER OF DONORS WHO PROVIDED CONTRIBUTIONS OF DONATED GOODS. GOVERNING BODY DELEGATING BROAD AUTHORITY FORM 990, PART VI, SECTION A, QUESTION 1A 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. MEMBER INFORMATION FORM 990, PART VI, SECTION A, QUESTION 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 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, 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 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 and CONTROLLER & ASST 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 24, 2012 Board meeting minutes, 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, 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. LUIS & LINDA NIEVES FAMILY FOUNDATION 1174 MONTICELLO ROAD NAPA CA 94558 202054708 SUPPORTING CA 501(C)(3) 11A SOKA UOA true SOKA GAKKAI 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 false LOUIS & LINDA NIEVES FAMILY FOUNDATION c 220000 CASH