Soka University of America

“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, a religious corporation.”

“The organization's sole member has the right to vote for the election or removal of the members of the governing body.”

“The sole member approves decisions of the governing body with regard to disposition of all or substantially all of the assets of sua, mergers or dissolution of the organization and any amendments to the articles of incorporation and most amendments to the bylaws.”

“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; 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.”

“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 are referred to the executive committee; and (6) the transaction or action must be approved by a majority of disinterested persons.”

“Compensation arrangements involving any of the organization's officers 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 determines appropriate compensation levels based upon external salary data. Their review includes benchmarking data for the total compensation and benefits packages of officers, 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 for whom this process is performed annually include the president, executive vice president for finance and administration & chief financial officer and chief investment officer and other senior staff. 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 25, 2023 board meeting minutes for the fiscal year ending june 30, 2024 compensation packages, and comparable data are kept with the minutes of the meeting or with the board secretary.”

“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”

“Soka university of america (soka) is a private, four-year liberal arts college and graduate school located on 103 acres in aliso viejo, california. Founded upon the buddhist principles of peace, human rights and the sanctity of life, soka is open to top students of all nationalities and beliefs. Around 50% of soka's students come from the u.s. And 50% have come from more than 45 other countries to experience soka's outstanding non-sectarian liberal arts curriculum. Admitted students whose annual family income is $90,000 or less may be eligible for soka opportunity grant which cover full tuition. Additional scholarship opportunities are available for higher income levels. A proud heritage soka education has its origins in the work of tsunesaburo makiguchi, a japanese educator and buddhist leader. During world war ii, makiguchi was arrested as a "thought criminal" by japanese military authorities for his opposition to the war and for his defense of religious and educational freedom. He died in prison in 1944. His protege, josei toda, who was also imprisoned with makiguchi during the war and was later released, carried on makiguchi's dream to promote education for the sake of the happiness of the learner. After mr. Toda's passing in 1958, his successor, daisaku ikeda, an educator, author, philosopher, peacebuilder and was president of the buddhist lay organization, soka gakkai international (sgi), established an entire soka schools system, which ranges from kindergarten to the 8,800-student soka university in japan. Helping students learn how to create value in their lives, their communities and the world is a central tenet of the soka schools founded by daisaku ikeda. The soka schools have established a tradition of humanistic learning and scholarship where the focus is on each student's growth and development. Soka means "to create value." background on soka university of america in february 1987, a branch campus of soka university in japan was established as soka university los angeles in calabasas, california, to provide english language instruction for students visiting from japan. In 1994, the university received degree-granting approval from the bureau for private postsecondary and vocational education (bppve) from the state of california. After receiving this approval, the university re-established itself as an independent institution and changed its name to soka university of america and began its graduate school. In 1995, soka acquired a 103-acre site in aliso viejo and a new undergraduate campus was established. The aliso viejo campus was dedicated on may 3, 2001, and in august of that same year, soka began its bachelor of arts (ba) in liberal arts program, with an enrollment of 120 students from 18 countries and 18 states. The calabasas campus continued to function as the sole campus for graduate study instruction. Soka maintained two campuses until 2005, when the decision was made to close the calabasas location in 2007. On may 22, 2005, the undergraduate program held its first commencement and soka university received its accreditation from the accrediting commission for senior colleges and universities of the western association of schools and colleges (wasc.) in april 2007, the graduate school was transferred to the aliso viejo campus. The soka performing arts center the soka performing arts center is a 1,000 seat performance hall with acoustics by famed walt disney concert hall acoustician yasuhisa toyota. The soka performing arts center and the adjacent wangari maathai hall are both leed gold-certified buildings. The soka performing arts center dedication took place on may 27, 2011 with the commencement of the class of 2011-part of soka's 10th anniversary celebration. Every concert season, the soka performing arts center brings some of the world's finest artists to soka's campus enriching soka's students and community with culture. From classical artists yo-yo ma and emanuel ax to academy of st. Martin in the fi”

“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 soka educational principles, education is viewed as an integrating process in which students gain an awareness of the interdependence of themselves, others and the environment. Wisdom, courage and compassion--values treasured by the university-- do not exist in isolation. They emerge in individuals as they learn the importance of service to others, to the natural world around them, and to the great cause of peace and freedom.”

“The daisaku ikeda college of soka university of america offers an undergradute ba in liberal arts with a concentration in environmental studies, humanities, international studies, life sciences or social and behavioral sciences. In addition to its emphasis on leadership and contributive citizenship, soka's undergraduate program features the following: - with a 7:1 student/faculty ratio (average class size of 13), soka's faculty can work individually with students to see how far they can go in exploring new concepts and learning opportunities. - soka's outstanding faculty is of the highest caliber and enjoys working closely with students. - multiple perspectives are offered to draw on diverse cultures, traditions, and points of view with special attention given to eastern and western thought and practice, with an emphasis on the pacific rim.”

“Soka offers a graduate program in educational leadership and societal change. The master of arts (ma) program answers the need for global leaders with the practical skills and experience, foundational knowledge, and ethical commitments necessary to achieve lasting and effective societal change within the field of education, including but not limited to the classroom learning environment. Education takes place across a multiplicity of institutions - social, cultural, political, and economic - all of which have a profound bearing on soka's schools and the type of future citizens they produce. The program takes an ecological approach to education, one that, as lawrence cremin wrote over thirty years ago, "views educational institutions and configurations in relation to one another and to the larger society that sustains them and is in turn affected by them." as such, the ma program is global in scope introducing students to the comparative and international dimensions of education. Students study and conduct research into the historical roots of educational policies and problems as well as on the relationship between educational philosophies and practices and contemporary social, political, economic and cultural developments. Related areas of study include comparative and international education, multicultural education, educational psychology, gender and education, school administration policy and practice, and educational law. Courses include a fieldwork component, providing hands-on opportunities to shadow administrators, analyze organizational dynamics, and evaluate curriculum. Under the supervision of a principal professor, students integrate their fieldwork and educational research to produce a master's thesis for graduation. The program is designed to prepare students for advanced degrees (e.g., phd or edd) and for leadership roles in public and private schooling, governmental and non-governmental organizations, and in the entrepreneurial sector, particularly in the growing area of educational publishing and other media. Graduates are in excellent positions to initiate leadership in k-12 classroom settings, in managerial positions as principals and vice principals or as administrators at the district-level, and in public policy institutions around the world.”

“The english language programs (elp) was established in 1987 at the calabasas campus, providing esl instruction to soka university students from japan. Currently, the elp offers academic preparation that strengthens academic english, communication, and critical thinking skills necessary for success in the undergraduate program (extended bridge/summer bridge). In addition, elp continues to hold short intensive english programs in the summer for international students.”

“K-1 passthrough -465,092. Rounding -3,374. Bad debt adjustment -489,558.”