Form 990 for tax year 2024
Filed by SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE.
Totals
- Total revenue
- $12,570,397
- Total expenses
- $13,145,853
- Contributions and grants received
- $16,847
- Grants paid
- $0
- Program service revenue
- $9,418,472
- Investment income
- $26,792
- Other revenue
- $3,108,286
- Total assets, end of year
- $37,796,735
- Total liabilities, end of year
- $21,503,517
- Net assets or fund balances, end of year
- $16,293,218
- Program services expenses (Part IX)
- $10,292,439
- Management and general expenses
- $2,853,414
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $10,292,439
Program services were 78.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$16,847
-
1f · All other contributions, gifts and grants
$0
-
2a · Program service revenue: TUITION
total $7,206,607 · related or exempt $7,206,607
-
2b · Program service revenue: PROGRAM
total $711,865 · related or exempt $711,865
-
2c · Program service revenue: FACILITIES AND USAGE
total $1,500,000 · related or exempt $1,500,000
-
3 · Investment income
total $25,792 · excluded $25,792
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $3,108,286
-
6c · Rental income or loss
real property $3,108,286 · personal property $0
-
6d · Net rental income or loss
total $3,108,286 · excluded $3,108,286
-
7a · Gross sales of assets other than inventory
other assets $1,000
-
7c · Gain or loss
other assets $1,000
-
7d · Net gain or loss
total $1,000 · excluded $1,000
-
8a · Fundraising events: gross income
$13,584
-
8a · Fundraising events: contributions included on line 1c
$16,847
-
8b · Fundraising events: direct expenses
$13,584
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $210,488 · program services $167,292 · management and general $43,196
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $4,594,676 · program services $3,813,581 · management and general $781,095
-
8 · Pension plan contributions
total $241,273 · program services $176,129 · management and general $65,144
-
9 · Other employee benefits
total $472,743 · program services $345,102 · management and general $127,641
-
10 · Payroll taxes
total $406,068 · program services $296,430 · management and general $109,638
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $14,379 · program services $10,497 · management and general $3,882
-
11c · Fees: accounting
total $53,449 · program services $39,018 · management and general $14,431
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $39,130 · program services $28,565 · management and general $10,565
-
12 · Advertising and promotion
total $6,526 · program services $4,764 · management and general $1,762
-
13 · Office expenses
total $330,335 · program services $241,145 · management and general $89,190
-
14 · Information technology
total $95,239 · program services $69,524 · management and general $25,715
-
15 · Royalties
total $0
-
16 · Occupancy
total $513,802 · program services $375,075 · management and general $138,727
-
17 · Travel
total $68,574 · program services $50,059 · management and general $18,515
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $29,651 · program services $21,645 · management and general $8,006
-
20 · Interest
total $12,780 · management and general $12,780
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $1,545,974 · program services $1,360,457 · management and general $185,517
-
23 · Insurance
total $213,646 · program services $155,962 · management and general $57,684
-
24a · Other expenses: CONTRACTS
total $2,687,596 · program services $1,961,945 · management and general $725,651
-
24b · Other expenses: ACCRETION OF ASSET
total $956,626 · program services $841,831 · management and general $114,795
-
24c · Other expenses: SERVICES
total $353,262 · program services $257,881 · management and general $95,381
-
24d · Other expenses: PILOT (PROPERTY TAXES)
total $102,405 · program services $74,756 · management and general $27,649
-
24e · All other expenses
total $197,231 · program services $781 · management and general $196,450
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,755,329 · end of year $3,662,470
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $827,476 · end of year $851,075
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $20,074
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $12,664
-
10a · Land, buildings and equipment: cost or other basis
$78,351,874
-
10b · Land, buildings and equipment: accumulated depreciation
$45,903,813
-
10c · Land, buildings and equipment, net
beginning of year $32,824,870 · end of year $32,448,061
-
11 · Investments: publicly traded securities
beginning of year $611,695 · end of year $650,837
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $335,706 · end of year $151,554
-
17 · Accounts payable and accrued expenses
beginning of year $1,198,854 · end of year $508,187
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $180,744 · end of year $160,767
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $20,653,348 · end of year $20,834,563
-
27 · Net assets without donor restrictions
beginning of year $16,322,130 · end of year $16,293,218
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
SHOWA BOSTON INSTITUTE IS AN ACADEMIC INSTITUTION ESTABLISHED TO INCREASE STUDENTS' ENGLISH PROFICIENCY, DEVELOP CROSS CULTURAL AWARENESS, AND FOSTER PERSONAL GROWTH.
-
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.
Expenses $10,292,439 · Revenue $9,418,472
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Bruce Stronach
Member Of the board/President
- Total calculated
- $207,266
- From this org
- $137,478
- From related orgs
- $0
- Other
- $69,788
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,478
- Bonus
- $0
- Other
- $0
- Deferred
- $69,788
- Nontaxable benefits
- $0
- Filer's total
- $207,266
-
Michael Muldowney
Director, Facilities Dept.
- Total calculated
- $187,138
- From this org
- $139,724
- From related orgs
- $0
- Other
- $47,414
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $138,264
- Bonus
- $1,460
- Other
- $0
- Deferred
- $11,023
- Nontaxable benefits
- $36,391
- Filer's total
- $187,138
-
Alan Broomhead
Director, Academic Department
- Total calculated
- $184,885
- From this org
- $133,854
- From related orgs
- $0
- Other
- $51,031
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $132,530
- Bonus
- $1,324
- Other
- $0
- Deferred
- $22,744
- Nontaxable benefits
- $28,287
- Filer's total
- $184,885
-
Junko S Abuza
Director, Program Development
- Total calculated
- $178,626
- From this org
- $119,696
- From related orgs
- $0
- Other
- $58,930
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $118,486
- Bonus
- $1,210
- Other
- $0
- Deferred
- $24,000
- Nontaxable benefits
- $34,930
- Filer's total
- $178,626
-
Paul C Stornanti
Building Systems Manager
- Total calculated
- $154,870
- From this org
- $123,760
- From related orgs
- $0
- Other
- $31,110
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $122,566
- Bonus
- $1,194
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $31,110
- Filer's total
- $154,870
-
James Stoffel
Director, IT Department
- Total calculated
- $146,738
- From this org
- $126,616
- From related orgs
- $0
- Other
- $20,122
- Hours/week
- 40
-
Akira Kanao
MEMBER OF THE BOARD
- Total calculated
- $134,141
- From this org
- $0
- From related orgs
- $121,980
- Other
- $12,161
- Hours/week
- 1 + 40 related
-
Hideo Yamazaki
MEMBER OF THE BOARD
- Total calculated
- $131,230
- From this org
- $0
- From related orgs
- $121,366
- Other
- $9,864
- Hours/week
- 1 + 40 related
-
Akihiko Numa
Member Of The Board
- Total calculated
- $123,850
- From this org
- $0
- From related orgs
- $112,979
- Other
- $10,871
- Hours/week
- 1 + 40 related
-
Mutumi Ogawa
Member Of The Board
- Total calculated
- $113,044
- From this org
- $0
- From related orgs
- $101,902
- Other
- $11,142
- Hours/week
- 1 + 40 related
-
Akiko Yamamoto
Member Of The Board
- Total calculated
- $109,647
- From this org
- $0
- From related orgs
- $98,536
- Other
- $11,111
- Hours/week
- 1 + 40 related
-
Masakazu Kakigami
Member Of The Board
- Total calculated
- $108,549
- From this org
- $0
- From related orgs
- $98,266
- Other
- $10,283
- Hours/week
- 1 + 40 related
-
Sorao Mutou
Member Of The Board
- Total calculated
- $107,981
- From this org
- $0
- From related orgs
- $97,705
- Other
- $10,276
- Hours/week
- 1 + 40 related
-
Yumi Kawahata
MEMBER OF THE BOARD
- Total calculated
- $100,407
- From this org
- $0
- From related orgs
- $100,407
- Other
- $0
- Hours/week
- 1 + 40 related
-
Mariko Bando
MEMBER OF THE BOARD
- Total calculated
- $25,694
- From this org
- $0
- From related orgs
- $25,694
- Other
- $0
- Hours/week
- 1 + 24 related
-
Ernest Higa
Member Of The Board
- Total calculated
- $24,140
- From this org
- $0
- From related orgs
- $24,140
- Other
- $0
- Hours/week
- 1 + 4 related
-
Iwao Hanaoka
Member Of The Board
- Total calculated
- $24,120
- From this org
- $0
- From related orgs
- $24,120
- Other
- $0
- Hours/week
- 1 + 4 related
-
Hisayuki Suekawa
Member Of The Board
- Total calculated
- $22,550
- From this org
- $0
- From related orgs
- $22,547
- Other
- $3
- Hours/week
- 1 + 40 related
-
Toshio Asano
Member of the board
- Total calculated
- $20,111
- From this org
- $0
- From related orgs
- $20,111
- Other
- $0
- Hours/week
- 1 + 4 related
-
Andrew Gordon
MEMBER OF THE BOARD
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Motoaki Hoshino
MEMBER OF THE BOARD
- Total calculated
- $0
- Hours/week
- 1
-
Shigeaki Yoshikawa
MEMBER OF THE BOARD
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Housing allowance or residence for personal use
- 3 · Form 990 of other organizations
- 3 · Approval by the board or compensation committee
Answered no
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
SHOWA WOMEN'S UNIVERSITY OF JAPAN
501(C)(3) · EDUCATION · JA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 July 2025
- IRS schema version
- 2024v5.2
- Source object
- 202640489349301649
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