2026-02-17T18:50:08-06:00 2025-03-31 WITHUMSMITHBROWNPC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2024-04-01 042966217 Showa Boston Institute For Language And Culture Inc % PHUONG (SHARON) HOA SHOW 6175220080 420 Pond Street Jamaica Plain MA 021303403 BRUCE STRONACH PRESIDENT 6175220080 2025-07-17 true true ISRAEL TANNENBAUM P01589203 6174711120 2024 2025-03-06 01:10:19Z BRUCE STRONACH 420 Pond Street Jamaica Plain MA 021303403 12583981 false X www.showaboston.org X 1987 MA SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. 8 2 121 0 0 0 0 16847 9250949 9418472 19940 26792 3217459 3108286 12488348 12570397 0 0 0 0 5816914 5925248 0 0 0 5923158 7220605 11740072 13145853 748276 -575456 38355076 37796735 22032946 21503517 16322130 16293218 X SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH. false false 10292439 9418472 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. 10292439 true true false false false false false false false false true false false false true true true false true false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 18 0 true 121 true false true JA false false false true true false false false false false false X 8 2 false false false false true true false true true false false false true false false true false true false false MA X X PHUONG SHARON HOA 6175220080 420 POND STREET JAMAICA PLAIN MA 02130 Bruce Stronach Member Of the board/President 40.0 0.0 X X 137478 0 69788 Michael Muldowney Director, Facilities Dept. 40.0 0.0 X 139724 0 47414 Alan Broomhead Director, Academic Department 40.0 0.0 X 133854 0 51031 Junko S Abuza Director, Program Development 40.0 0.0 X 119696 0 58930 Paul C Stornanti Building Systems Manager 40.0 0.0 X 123760 0 31110 James Stoffel Director, IT Department 40.0 0.0 X 126616 0 20122 Akira Kanao MEMBER OF THE BOARD 1.0 40.0 X 0 121980 12161 Hideo Yamazaki MEMBER OF THE BOARD 1.0 40.0 X 0 121366 9864 Akihiko Numa Member Of The Board 1.0 40.0 X 0 112979 10871 Mutumi Ogawa Member Of The Board 1.0 40.0 X 0 101902 11142 Akiko Yamamoto Member Of The Board 1.0 40.0 X 0 98536 11111 Masakazu Kakigami Member Of The Board 1.0 40.0 X 0 98266 10283 Sorao Mutou Member Of The Board 1.0 40.0 X 0 97705 10276 Yumi Kawahata MEMBER OF THE BOARD 1.0 40.0 X 0 100407 0 Mariko Bando MEMBER OF THE BOARD 1.0 24.0 X 0 25694 0 Ernest Higa Member Of The Board 1.0 4.0 X 0 24140 0 Iwao Hanaoka Member Of The Board 1.0 4.0 X 0 24120 0 Hisayuki Suekawa Member Of The Board 1.0 40.0 X 0 22547 3 Toshio Asano Member of the board 1.0 4.0 X 0 20111 0 Andrew Gordon MEMBER OF THE BOARD 1.0 0.0 X 3000 0 0 Motoaki Hoshino MEMBER OF THE BOARD 1.0 0.0 X 0 0 0 Shigeaki Yoshikawa MEMBER OF THE BOARD 1.0 0.0 X 0 0 0 784128 969753 354106 6 false true false McGarr Service Corp 233 Needham Street Suite 530 NEWTON MA 02464 Security Services 455234 Miranda Quality Maintenance 19 South Main Street MILLBURY MA 01527 Cleaning services 318056 Select Tours Sabol Assoc 151 Webster Mills Road CHICHESTER NH 03258 Travel Agent Service 195959 Sodexo Inc PO Box 360170 PITTSBURGH PA 152516170 Food Services 141436 Medford Wellington 9 Executive Park Drive NORTH BILLERICA MA 01862 Equi. Repair Service 140866 5 16847 0 16847 TUITION 611600 7206607 7206607 PROGRAM 611600 711865 711865 FACILITIES AND USAGE 611600 1500000 1500000 9418472 25792 25792 0 0 3108286 3108286 0 3108286 3108286 1000 1000 1000 1000 13584 16847 13584 0 0 0 0 0 0 0 0 12570397 9418472 3135078 0 0 0 0 210488 167292 43196 0 4594676 3813581 781095 241273 176129 65144 472743 345102 127641 406068 296430 109638 0 14379 10497 3882 53449 39018 14431 0 0 0 39130 28565 10565 6526 4764 1762 330335 241145 89190 95239 69524 25715 0 513802 375075 138727 68574 50059 18515 0 29651 21645 8006 12780 12780 0 1545974 1360457 185517 213646 155962 57684 CONTRACTS 2687596 1961945 725651 ACCRETION OF ASSET 956626 841831 114795 SERVICES 353262 257881 95381 PILOT (PROPERTY TAXES) 102405 74756 27649 197231 781 196450 13145853 10292439 2853414 0 X 3755329 3662470 0 0 0 0 827476 851075 0 0 0 0 0 0 0 20074 0 12664 78351874 45903813 32824870 32448061 611695 650837 0 0 0 0 0 0 335706 151554 38355076 37796735 1198854 508187 0 0 180744 160767 0 0 0 0 0 0 0 0 0 0 20653348 20834563 22032946 21503517 X 16322130 16293218 0 0 16322130 16293218 38355076 37796735 X -575456 13350 533194 X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5876264 5876264 64683641 39438027 25245614 3407904 3135256 272648 4384065 3330530 1053535 32448061 0 FACULTY HOUSING LOAN- SHOWA JAPAN 3037373 WORKING CAPITAL LOAN - SHOWA JAPAN 7735644 LOAN TO FUND REPAIRS - SHOWA JAPAN 2063993 NON-INTEREST-BEARING LOAN - SHOWA J 6020000 CONTINGENT LIABILITY 125000 OTHER LONG-TERM DEBT 243253 ASSET RETIREMENT OBLIGATION 1609300 20834563 X 13130525 13350 546778 560128 12570397 12570397 13159437 13584 13584 13145853 13145853 PART X, LINE 2: The Institute has been notified by the Internal Revenue Service that it meets the qualifications to be classified as a tax-exempt entity under Section 501(c)(3) of the Internal Revenue Code. As a not-for-profit entity exempt from income taxes, the Institute may, however, be subject to tax on unrelated business income. GAAP require an entity to assess the probability that a tax position has a "more likely than not" sustainability after review by tax authorities. If a tax position is deemed not to meet this threshold, any unrecognized tax benefits and costs are estimated and recognized. Tax returns are routinely open for review by the tax authorities for three years from their due date. In certain circumstances, the statute of limitations may remain open indefinitely. As a not-for-profit entity exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, the Institute may, however, be subject to tax on unrelated business income. The Institute believes it has not engaged in activities that would put the tax-exempt status at risk and believes it has taken no uncertain positions. PART XI & XII, LINE 2D: FOREIGN CURRENCY TRANSLATION GAIN $533,194 FUNDRAISING EXPENSE $13,584 false false false false false false true false false false false false false false false false false true PART I, LINE 3: NONDISCRIMINATORY POLICY 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 THE 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 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 ININTIATIVES, 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 PUBLICISE 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. 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 RECOGNITIION, 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 PRODECURE 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. PART I, LINE 4A: Students: No. Staff and Faculty: Yes, within ADP, the payroll software. PART I, LINE 4B: Please refer to the narrative of Part I, line 3 for further explanation. PART I, LINE 4C: Showa Boston only retains copies of the fundraising event brochure. The admission, program catalogs, and brochures are handled by related organization, Showa Women's University in Japan. Global Gala 30431 16847 13584 2677 7241 2100 1566 0 30431 16847 13584 2677 7241 2100 1566 13584 X false false X X false false false false false false false false false Alan Broomhead Director, Academic Department 132530 0 1324 0 0 0 22744 0 28287 0 184885 0 0 0 Michael Muldowney Director, Facilities Dept. 138264 0 1460 0 0 0 11023 0 36391 0 187138 0 0 0 Paul C Stornanti Building Systems Manager 122566 0 1194 0 0 0 0 0 31110 0 154870 0 0 0 Junko S Abuza Director, Program Development 118486 0 1210 0 0 0 24000 0 34930 0 178626 0 0 0 Bruce Stronach Member Of the board/President 137478 0 0 0 0 0 69788 0 0 0 207266 0 0 0 PART I, LINE IA: * HOUSING ALLOWANCE* THE INSTITUTE PROVIDED A HOUSE AND FURNISHING FOR USE BY ITS PRESIDENT, DR. BRUCE STRONACH. UNDER THE TERMS OF THE CONTRACT. THE FAIR MARKET VALUE OF DR. STRONACH'S USE OF THE HOUSING FOR CALENDAR YEAR 2024 WAS APPROXIMATELY $54,000. THIS BENEFIT IS PROVIDED AS A CONDITION OF EMPLOYMENT AND IT IS INCLUDED WITH NONTAXABLE BENEFITS ON SCHEDULE J, PART II. FORM 990, PART VI, SECTION A, LINE 6: 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. FORM 990, PART VI, SECTION A, LINE 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. FORM 990, PART VI, SECTION B, LINE 11B: AFTER THE COMPLETION OF THE AUDIT AND FINANCIAL STATEMENTS, ADDITIONAL INFORMATION REQUIRED FOR THE PREPARATION OF THE FORM 990 IS GATHERED BY THE ACCOUNTING STAFF OF SHOWA BOSTON. THE INFORMATION IS FORWARDED TO THE ACCOUNTING FIRM. A DRAFT COPY OF THE RETURN IS PREPARED BY THE ACCOUNTING FIRM FOR REVIEW BY 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. FOMR 990, PART VI, SECTION B, QUESTION 12B AND C 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. FORM 990, PART VI, SECTION B, LINE 15A: THE PRESIDENT SALARY IS BUDGETED, REVIEWED, AND APPROVED YEARLY BY SHOWA WOMEN'S UNIVERSITY OF JAPAN (SHOWA-JAPAN) BOARD AND DOES NOT REQUIRE APPROVAL FROM SHOWA BOSTON. FORM 990, PART VI, SECTION C, LINE 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. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CURRENCY EXCHANGE GAIN $ 533,194. SHOWA WOMEN'S UNIVERSITY OF JAPAN 1-7-57 TAISHIDO 154-8533 SETAGAYA-K TOKYO JA 980085912 EDUCATION JA 501(C)(3) 170(B)(1)(A NA false false false false false true false false false false false false false false false false false false false Showa Women's University Tokyo E 18857010 Loan Schedule