TOKYO INTERNATIONAL UNIVERSITY OF AMERICA INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: TOKYO INTERNATIONAL UNIVERSITY OF AMERICA INC (EIN 94-3084015)
Tax period: 2012-04-01 to 2013-03-31
Filed: 2013-11-13
IRS object ID: 201313179349304701
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-13T12:39:33-08:00	Timestamp
Tax Period End Date	2013-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HOOTS BAKER & WILEY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	888 MADISON ST NE	AddressLine1
City	SALEM	City
State	OR	State
ZIP Code	97301	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	943084015	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TOKYO INTERNATIONAL UNIVERSITY	BusinessNameLine1
Business Name Line2	OF AMERICA	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	TOKY	NameControl
Phone	5033733300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1300 MILL STREET SE	AddressLine1
City	SALEM	City
State	OR	State
ZIP Code	97301	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GUNNAR GUNDERSEN	Name
Title	Exec Vice Pres	Title
Date Signed	2013-11-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Shari K Scoles	Name
PTIN	P00230993	PTIN
Phone	5035851782	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GUNNAR GUNDERSEN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 14040	AddressLine1
City	SALEM	City
State	OR	State
ZIP Code	97309	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4909511	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.TIUA.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1988	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	PROMOTION OF INTERNATIONAL UNDERSTANDING AND EDUCATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	105	TotalNbrEmployees
Total Gross UBI	3076	TotalGrossUBI
Contributions Grants Prior Year	4015	ContributionsGrantsPriorYear
Contributions Grants Current Year	3026	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3717292	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4902093	ProgramServiceRevenueCY
Investment Income Prior Year	640	InvestmentIncomePriorYear
Investment Income Current Year	1316	InvestmentIncomeCurrentYear
Other Revenue Prior Year	4152	OtherRevenuePriorYear
Other Revenue Current Year	3076	OtherRevenueCurrentYear
Total Revenue Prior Year	3726099	TotalRevenuePriorYear
Total Revenue Current Year	4909511	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	4445833	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	21300	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1999262	SalariesEtcPriorYear
Salaries Etc Current Year	2484584	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1972750	OtherExpensePriorYear
Other Expenses Current Year	2487887	OtherExpensesCurrentYear
Total Expenses Prior Year	8417845	TotalExpensesPriorYear
Total Expenses Current Year	4993771	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-4691746	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-84260	RevenuesLessExpensesCY
Total Assets BOY	6781850	TotalAssetsBOY
Total Assets EOY	7669206	TotalAssetsEOY
Total Liabilities BOY	904585	TotalLiabilitiesBOY
Total Liabilities EOY	1904429	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5877265	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5764777	NetAssetsOrFundBalancesEOY
Mission Description	PROMOTION OF INTERNATIONAL UNDERSTANDING AND EDUCATION	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4151414	Expense
Revenue	4902093	Revenue
Description	TOKYO INTERNATIONAL UNIVERSITY OF AMERICA PROMOTES INTERNATIONAL UNDERSTANDING, EDUCATION, AND COMMUNICATION THROUGH VARIOUS EDUCATIONAL AND INTERNATIONAL RESEARCH AND ALLIED PROGRAMS	Description
Total Program Service Expense	4151414	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	105	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	true	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TORU TANABE	NamePerson
Telephone Number	5033733300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1300 MILL STREET SE SALEM OR	AddressLine1
City	Salem	City
State	OR	State
ZIP Code	97301	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
TORU TANABE
Secretary	40.00	0.00	X	85092	0	30986
GUNNAR GUNDERSEN
Exec Vice Pres	40.00	0.00	X	91360	0	31610
TSUGIO TAJIRI
President	0.00	0.00	X	0	0	0
NOBUYASU KURATA
Chancellor	0.00	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	176452	TotalReportableCompFromOrg
Total Other Compensation	62596	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
WILLAMETTE UNIVERSITY
900 STATE STREET	SALEM	OR	97301	EDUCATIONAL SUPPORT	829665
BON APPETIT
1000 WEST TEMPLE STREET	LOS ANGELES	CA	900740196	FOOD SERVICES	157931

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
All Other Contributions	3026	AllOtherContributions
Total Contributions	3026	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & PROGRAM	4204980	4204980
STUDENT ACTIVITY FEE	80108	80108
SPECIAL PROGRAMS	571408	571408
MISCELLANEOUS INCOME
DORMITORY RENTAL	45597	45597

Field	Value	IRS element (for citing)
Total Program Service Revenue	4902093	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	566	TotalRevenueColumn
Exclusion	$566	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	750	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	750	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	750	TotalRevenueColumn
Exclusion	$750	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	VIDEO CONF & EQUIP RENTAL	Description
Total Revenue Column	3076	TotalRevenueColumn
Unrelated Business Revenue	3076	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Other Revenue	3076	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4909511	TotalRevenueColumn
Related Or Exempt Function Income	4902093	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	3076	UnrelatedBusinessRevenue
Exclusion	$1,316	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	21300	Total
Program Services	21300	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	239048	Total
Management And General	239048	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1590200	Total
Program Services	1394506	ProgramServices
Management And General	195694	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	122359	Total
Program Services	102490	ProgramServices
Management And General	19869	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	353839	Total
Program Services	293471	ProgramServices
Management And General	60368	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	179138	Total
Program Services	143040	ProgramServices
Management And General	36098	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	33496	Total
Management And General	33496	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	27716	Total
Management And General	27716	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	154793	Total
Program Services	66085	ProgramServices
Management And General	88708	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	27298	Total
Program Services	7376	ProgramServices
Management And General	19922	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	4421	Total
Program Services	4421	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	257934	Total
Program Services	257934	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	37721	Total
Management And General	37721	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MISCELLANEOUS	36641	3469	33172
SUPPLIES	105850	86134	19716
FOOD SERVICE	702967	702967
CONTRACT SERVICES	1059027	1047614	11413

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	40023	Total
Program Services	20607	ProgramServices
Management And General	19416	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4993771	Total
Program Services	4151414	ProgramServices
Management And General	842357	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	203056	BOY
EOY	289973	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	426457	BOY
EOY	494197	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	24960	BOY
EOY	847336	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	3500	BOY
EOY	3065	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9176	BOY
EOY	5583	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13170203	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7141151	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6114701	BOY
EOY	6029052	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6781850	BOY
EOY	7669206	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	680436	BOY
EOY	1851142	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	68670	BOY
EOY	53287	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	150000	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	5479	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	904585	BOY
EOY	1904429	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5877265	BOY
EOY	5764777	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5877265	BOY
EOY	5764777	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6781850	BOY
EOY	7669206	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-84260	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-28228	ReconcilationPriorAdjustment
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1793595	OtherCostOrOtherBasis
Book Value	1793595	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9111671	OtherCostOrOtherBasis
Depreciation	5109404	Depreciation
Book Value	4002267	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	781690	OtherCostOrOtherBasis
Depreciation	763229	Depreciation
Book Value	18461	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	814633	OtherCostOrOtherBasis
Depreciation	605287	Depreciation
Book Value	209346	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	668614	OtherCostOrOtherBasis
Depreciation	663231	Depreciation
Book Value	5383	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6029052	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	4909511	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4909511	RevenueSubtotal
Total Revenue Per Form990	4909511	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4993771	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4993771	ExpensesSubtotal
Total Expenses Per Form990	4993771	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	Part X	Identifier
Return Reference	Part X : FIN48 Footnote	ReturnReference
Explanation	Management has analyzed tax positions and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns filed for 2009, 2010, 2011 or expected to be taken on the University's 2012 tax returns. Management is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change materially in the next 12 months.	Explanation

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	Identifier
Explanation	NONDISCRIMINATORY POLICY STATEMENTS ARE PUBLISHED IN THE UNIVERSITY'S REGISTRATION MATERIALS	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TIUA FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1300 MILL STREET SE	AddressLine1
City	SALEM	City
State	OR	State
ZIP Code	97301	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	930849532	EINOfRecipient
IRC Section	501(C)(3)	IRCSection
Amount Of Cash Grant	21300	AmountOfCashGrant
Amount Of Non Cash Assistance	0	AmountOfNonCashAssistance
Purpose Of Grant	Local high/middle school program	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	0	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Grantmaker's Description of How Grants are Used	Identifier
Explanation	N/A	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE SCHOOL'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	990 REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND SECRETARY PRIOR TO FILING WITH IRS.
Form 990, Part VI, Line 9	Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address	Nobuyasu Kurata- 4-23-23 Takadanobaba, Shinjuku-ku, Tokyo, Japan 169-0075Tsugio Tajiri- 1-13-1 Matoba Kita, Kawagoe, Saitama, Japan 350-1197