Skip to content
Nonprofiteer
← SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE

Form 990 for tax year 2023

Filed by SHOWA BOSTON INSTITUTE FOR LANGUAGE AND CULTURE.

Totals

Total revenue
$12,488,348
Total expenses
$11,740,072
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$9,565,387
Investment income
$19,940
Other revenue
$2,903,021
Total assets, end of year
$38,355,076
Total liabilities, end of year
$22,032,946
Net assets or fund balances, end of year
$16,322,130
Program services expenses (Part IX)
$9,075,488
Management and general expenses
$2,664,584
Fundraising expenses
$0
Program service expenses (Part III)
$9,075,488

Program services were 77.3% 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.

  • 2a · Program service revenue: TUITION

    total $7,750,949 · related or exempt $7,750,949

  • 2b · Program service revenue: PROGRAM

    total $314,438 · related or exempt $314,438

  • 2c · Program service revenue: FACILITIES AND USAGE

    total $1,500,000 · related or exempt $1,500,000

  • 3 · Investment income

    total $19,940 · excluded $19,940

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $2,903,021

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $2,903,021 · personal property $0

  • 6d · Net rental income or loss

    total $2,903,021 · excluded $2,903,021

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 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 $164,120 · program services $133,285 · management and general $30,835

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,438,302 · program services $3,683,452 · management and general $754,850

  • 8 · Pension plan contributions

    total $265,386 · program services $193,732 · management and general $71,654

  • 9 · Other employee benefits

    total $534,389 · program services $390,104 · management and general $144,285

  • 10 · Payroll taxes

    total $414,717 · program services $302,743 · management and general $111,974

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $182,026 · program services $132,879 · management and general $49,147

  • 11c · Fees: accounting

    total $90,493 · program services $66,060 · management and general $24,433

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $30,869 · program services $22,534 · management and general $8,335

  • 12 · Advertising and promotion

    total $11,235 · program services $8,202 · management and general $3,033

  • 13 · Office expenses

    total $349,198 · program services $254,915 · management and general $94,283

  • 14 · Information technology

    total $89,855 · program services $65,594 · management and general $24,261

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $368,388 · program services $268,923 · management and general $99,465

  • 17 · Travel

    total $57,008 · program services $41,616 · management and general $15,392

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $32,688 · program services $23,862 · management and general $8,826

  • 20 · Interest

    total $13,520 · management and general $13,520

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $1,528,075 · program services $1,337,675 · management and general $190,400

  • 23 · Insurance

    total $187,805 · program services $137,098 · management and general $50,707

  • 24a · Other expenses: CONTRACTS

    total $2,318,613 · program services $1,692,587 · management and general $626,026

  • 24b · Other expenses: services

    total $293,956 · program services $214,588 · management and general $79,368

  • 24c · Other expenses: PILOT (PROPERTY TAXES)

    total $114,701 · program services $83,732 · management and general $30,969

  • 24d · Other expenses: Field Trips

    total $30,010 · program services $21,907 · management and general $8,103

  • 24e · All other expenses

    total $224,718 · management and general $224,718

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,886,361 · end of year $3,755,329

  • 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 $1,358,699 · end of year $827,476

  • 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 $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $77,195,574

  • 10b · Land, buildings and equipment: accumulated depreciation

    $44,370,704

  • 10c · Land, buildings and equipment, net

    beginning of year $33,707,527 · end of year $32,824,870

  • 11 · Investments: publicly traded securities

    beginning of year $583,051 · end of year $611,695

  • 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 $219,945 · end of year $335,706

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,100,213 · end of year $1,198,854

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $180,744

  • 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 $23,105,632 · end of year $20,653,348

  • 27 · Net assets without donor restrictions

    beginning of year $13,549,738 · end of year $16,322,130

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

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 $9,075,488 · Revenue $9,565,387

As filed on the 2023 return.

Listed in Part VII

  • Frank J Schwartz

    Former President

    Total calculated
    $174,484
    From this org
    $125,358
    From related orgs
    $0
    Other
    $49,126
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,358
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $49,126
    Filer's total
    $174,484

  • Hideo Yamazaki

    MEMBER OF THE BOARD

    Total calculated
    $170,823
    From this org
    $0
    From related orgs
    $161,284
    Other
    $9,539
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $161,284 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $9,539 related
    Filer's total
    $0 + $170,823 related

  • Alan Broomhead

    Director, Academic Department

    Total calculated
    $157,210
    From this org
    $127,776
    From related orgs
    $0
    Other
    $29,434
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,776
    Bonus
    $0
    Other
    $0
    Deferred
    $25,000
    Nontaxable benefits
    $4,434
    Filer's total
    $157,210

  • Akira Kanao

    MEMBER OF THE BOARD

    Total calculated
    $147,983
    From this org
    $0
    From related orgs
    $134,898
    Other
    $13,085
    Hours/week
    1 + 40 related

  • Michael Muldowney

    Director, Facilities DepT.

    Total calculated
    $142,589
    From this org
    $120,788
    From related orgs
    $0
    Other
    $21,801
    Hours/week
    40

  • Junko S Abuza

    Director, Program Development

    Total calculated
    $141,231
    From this org
    $112,119
    From related orgs
    $0
    Other
    $29,112
    Hours/week
    40

  • Sorao Mutou

    MEMBER OF THE BOARD

    Total calculated
    $126,743
    From this org
    $0
    From related orgs
    $115,247
    Other
    $11,496
    Hours/week
    1 + 40 related

  • Mutumi Ogawa

    MEMBER OF THE BOARD

    Total calculated
    $125,972
    From this org
    $0
    From related orgs
    $113,876
    Other
    $12,096
    Hours/week
    1 + 40 related

  • James Stoffel

    Director, IT Department

    Total calculated
    $125,890
    From this org
    $121,382
    From related orgs
    $0
    Other
    $4,508
    Hours/week
    40

  • Akiko Yamamoto

    MEMBER OF THE BOARD

    Total calculated
    $123,136
    From this org
    $0
    From related orgs
    $111,122
    Other
    $12,014
    Hours/week
    1 + 40 related

  • Akihiko Numa

    MEMBER OF THE BOARD

    Total calculated
    $122,052
    From this org
    $0
    From related orgs
    $111,605
    Other
    $10,447
    Hours/week
    1 + 40 related

  • Bruce Stronach

    MEMBER OF THE BOARD/President

    Total calculated
    $120,312
    From this org
    $102,112
    From related orgs
    $0
    Other
    $18,200
    Hours/week
    40

  • Paul C Stornanti

    Building Systems Manager

    Total calculated
    $118,471
    From this org
    $116,309
    From related orgs
    $0
    Other
    $2,162
    Hours/week
    40

  • Masakazu Kakigami

    MEMBER OF THE BOARD

    Total calculated
    $106,977
    From this org
    $0
    From related orgs
    $97,114
    Other
    $9,863
    Hours/week
    1 + 40 related

  • Yumi Kawahata

    MEMBER OF THE BOARD

    Total calculated
    $97,055
    From this org
    $0
    From related orgs
    $97,055
    Other
    $0
    Hours/week
    1 + 40 related

  • Mariko Bando

    MEMBER OF THE BOARD

    Total calculated
    $25,668
    From this org
    $0
    From related orgs
    $25,668
    Other
    $0
    Hours/week
    1 + 24 related

  • Toshio Asano

    MEMBER OF THE BOARD

    Total calculated
    $23,180
    From this org
    $0
    From related orgs
    $23,178
    Other
    $2
    Hours/week
    1 + 4 related

  • Iwao Hanaoka

    MEMBER OF THE BOARD

    Total calculated
    $22,694
    From this org
    $0
    From related orgs
    $22,691
    Other
    $3
    Hours/week
    1 + 4 related

  • Hisayuki Suekawa

    MEMBER OF THE BOARD

    Total calculated
    $22,245
    From this org
    $0
    From related orgs
    $22,242
    Other
    $3
    Hours/week
    1 + 4 related

  • Ernest Higa

    MEMBER OF THE BOARD

    Total calculated
    $21,182
    From this org
    $0
    From related orgs
    $21,182
    Other
    $0
    Hours/week
    1 + 4 related

  • Andrew Gordon

    MEMBER OF THE BOARD

    Total calculated
    $2,000
    From this org
    $2,000
    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
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Approval by the board or compensation committee

Answered no

  • 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 1A
* 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 2023 WAS APPROXIMATELY $18,200. 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SODEXO OPERATIONS LLC

    C CORP · CONTRACT SERVICES · MA

Provenance

Return type
form_990
Tax year
2023
Filed
15 August 2024
IRS schema version
2023v6.0
Source object
202540439349302114

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.