The Shimano Archive
嶋野 栄道 老師 アーカイブ

Eido Rōku™ - 栄道錄
http://www.shimanoarchive.com The sayings and doings of Eido Shimano – 島野栄道の言葉と行動

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Description
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Notes
注釈

401

03/11/00

20000311_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.
Deferred Compensation Agreement for the Shimanos.

“New York Zendo - Yasuko Shimano reported on income for 1999 as $124,929.31, with expenses of $128,495.49, which included a Certificates of Deposit investment totalling $41 ,239.53. Opening balance for 2000 was $32,378.25.”

 “Dai Bosatsu Zendo Kongo-Ji - Fernando Afable reported on total income for the year of $350,927.39 with expenses of $279,020.43.  At year’s end they had $27,873.15 in cash, an investment with Fleet Bank of $70,672.49, and an amount of $45,624.26 in the DBZ ‘Endowment Fund’.”

“Zen Studies Society Endowment Fund - Wilkie Pertorius reported that income for the period totalled $289,939.96 and disbursements $293,181.51. Opening checking balance for 2000 was $8,188.52. In addition, the Nomura Securities Portfolio totalled $40,504.00 and an investment in Battery Park High Yield Fund was $353,521.61.  The investment at American Express Financial Advisors stood at $121,569.57 on December 31st.”

“Robert Greene read a Deferred Compensation Agreement prepared for Eido Shimano (嶋野 栄道) and Yasuko Shimano after which they were signed (copies attached).”

 “Fernando Afable reported that he had not finalized a retirement plan for himself, but that a 403 IRA should be opened. He would also need a contract defining his retirement, but first needed to consult with Eido Shimano (嶋野 栄道), Robert Greene, Jim Frechter and Wilkie Pretorius.”

 “Deferred Compensation Agreement

1. In consideration for services rendered by the Director for more than 20 years, ZSS will provide the following deferred compensation to the date of her retirement.

 2. Occupancy of the co-operative apartment at 333 East 69th Street with Eido T. Shimano (嶋野 栄道) until they both shall pass away or notify ZSS in writing of that they no longer wish to occupy said co-operative apartment.

 3. Payment of all maintenance, assessments and utilities, including telephone for said apartment.

4. Monthly payments in an amount equal to 70% of the Director’s salary in the year preceding her retirement, plus a 4% annual cost of living adjustment.

5. A Medicare supplemental or other health insurance policy which will provide the Director and her spouse comparable health insurance coverage to that provided for other employees.

 6. In the event that Eido T. Shimano (嶋野 栄道) shall predecease her, the Director shall receive increase to her the monthly payments specified in paragraph 4 so that the total shall equal 70% of Eido T. Shimano's (嶋野 栄道) salary in the year preceding his retirement, plus a 4% annual cost of living adjustment.

7. The rights herein are vested as of July 25, 1995 and cannot be abridged without written consent of the Director.”


402

07/20/00

20000720_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.
Legacy Fund Mission Statement.
Letter from Jiro: Retirement funding for Jiro and ZSS employees.

“James Frechter pointed out that the DBZ expenses were misleading as stated. He would submit corrected figures to the Secretary.”

“Eido Roshi (嶋野 栄道) provided background on Mr. and Mrs. Dornier and their suggestion that an endowment fund be established for Zen Studies Society. He also announced that they had proposed to start the fund with a personal gift of $100,000.” 

“The Board agreed on the establishment of an endowment fund outside of existing accounts.  The name of the Fund shall be: The Dharma Legacy Fund of the Zen Studies Society.” 

“A committee of three present and prospective ZSS Board Members would oversee the Fund: Eido Shimano (嶋野 栄道), Fernando Afable and James Frechter.  The Fund shall be managed by Audrey Dornier.” 

“A bank account would be opened, with statements to Yasuko Shimano (嶋野) at NYZ and Fernando Afable at DBZ.” 

“In order to match the gift of $100,000 from Mr. & Mrs. Dornier, the American Express Financial Advisors investment of $100,000 (at last report $116,000), would be liquidated and the funds transferred to the Dharma Legacy Fund. Jean Bankier offered to donate $10,000 and it was decided that New York Zendo would make an initial gift of $10,000 and Dai Bosatsu Zendo would contribute $15,000.”

“It was decided to finalize a mission statement that would define he primary function of the Fund at the next board meeting, scheduled for Tuesday, September 19th at 6:30 P.M. A proposed mission statement was handed to each board member to study in the interim (copy attached).”

“Fernando Afable presented a document recommending a retirement plan for himself and future ZSS employees (copy attached). He urged that it was imperative that a plan be instituted before the end of the year.”


403

07/21/00

20000721_Pertorius_Catenacci.pdf

Letter from Hozo Wilkie Pertorius to Peter Catenacci, American Express Financial Advisors.

Closing out account.

404

08/28/00



20000828_Pertorius_Board.pdf

Letter from Hozo Wilkie Pertorius to ZSS Board of Directors.

Rescheduling Board meeting.

405

09/18/00

20000918_Frechter_Shimano.pdf

Letter from Kigen James Frechter to Shimano.

"Attached is a draft endowment fund 'charter' prepared by Jiro Osho and myself. It has not been circulated to any member of the Board of Directors other than Jiro Osho. It is our best effort at an effective and comprehensive charter. Please note that it departs in several material respects from matters that were discussed and approved at the last Board of Directors meeting."

406

09/19/00

20000919_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“Discussion of Audrey Dornier's relationship to the Legacy Fund as fund manager, and proposal that until a fund charter document is approved, Roshi (嶋野 栄道) and A. Dornier shall have authority over the Fund.” 

“Jiro Osho Retirement Package Matter. Jiro's July 19, 2000 letter to the Board read, his proposal for adoption of a 403(b) retirement was explained and discussed, with maximum total contribution of employer and employee to fall at approx. $9,500 (or the maximum permitted contribution under IRS regulations). Upon unanimous vote, it was resolved that the proposed retirement plan be approved, that DBZ will pay employer's portion of contribution, that the Plan be retroactive to commence January 1,2000.” 

“There was discussion of creation of a committee to address the organizations retirement plan needs.” 

“There was a proposal to discuss the draft Dharma Legacy Fund Charter document.”


407

10/10/00



20001010_Dornier_Board.pdf

Letter from Audrey Dornier and Daniel Dornier to ZSS Board of Directors.

“As far as our contribution of $100,000.00 to the Fund is concerned, we are considering several options, including donating the amount in the form of stock and/or cash installments.  After consultation with our tax advisors, we will make a deposit directly into the Zen Studies Society’s American Express account. At the same time, we will inform you in writing of our deposit.”

“We would like to request that our gift remain anonymous.  We specifically do not wish to be recognized for our contribution.”

“We are pleased to be able to assist in managing the funds to ensure a financially sound Dharma Legacy for many, many years to come.”


408

10/14/00

20001014_Shimano_Dornier.pdf

Letter from Shimano to Daniel and Audrey Dornier.

"Thank you for your efforts to provide the seed that now makes The Dharma Legacy Fund a reality. We truly appreciate what you have done.

As you made clear, you will remain anonymous as donors to the Zen Studies Society, Inc. We include with this letter our gratuity form to officially acknowledge your contribution to The Zen Studies Society, Inc."


409

12/31/00

20001231_DBZ_PL.pdf

Dai Bosatsu Zendo Profit and Loss Report.

Dai Bosatsu Zendo Financial Report.

410

12/31/00

20001231_ZSS_Endowment.pdf

Zen Studies Society Endowment Fund Report.

Zen Studies Society Financial Report.

411

12/31/00

20001231_ZSS_Year_End.pdf

Zen Studies Society Year End Financial Report.

Zen Studies Society Financial Report.

412

02/14/01



20010214_Shimano_Friends.pdf

Letter from Shimano to an Unknown Group on Behalf of The Abbot Tani Foundation Written on Zen Studies Society Stationary.

“On February 10, 2001 the Board of Directors of The Abbot Tani Foundation met in Gifu. Respecting the late Tani Kogetsu Roshi's [(谷)耕月宗宏] wish, we decided to continue to support the Dharma activities of your group. The amount of the donation will remain unchanged. When financial support comes all by itself, human beings have a tendency to take it for granted. Please, receive it with renewed gratitude every month, and express your thanks to Tani Roshi [(谷)耕月宗宏] by sending me a short statement of acknowledgment through facsimile. On behalf of The Board of Directors of The Abbot Tani Foundation I hope that your Sangha will continue its activities with a vital spirit.”

[See entries of: 07/27/11]


413

02/26/01

20010226_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“James Frechter was elected as a new board member.” 

“New York Zendo - Yasuko Shimano reported income of $145,784.20 with disbursements of $135,902.32 and a cash balance at the end of the year of $22,260.13. New York Zendo also had savings totalling $43,927.74.”

“Dai Bosatsu Zendo - Fernando Afable reported on total income of $4I9,925.30, expenses of  $327,768.04, with net income (profit) of $44,477.27. Cash account balances at year end were $30,179.10 at Fleet Checking, $28,025.63 at Fleet Savings and $59,358.87 (as of 1/31/01) at E*Trade (restricted).” 

“ZSS Endowment Fund - Wilkie Pretoius reported an income of $289*533.37 (which included a donation of $l00,000 from Mr. and Mrs. Dornier, intended for deposit into the Dhama Legacy Fund) with disbursements of $185,979.25, Cash in hand was $11,742.64 and Nomura Securities portfolio was $421,320.36.” 

“Dharma Legacy Fund: It was decided to appoint Audrey Dornier as Assistant Treasurer.”


414

04/23/01

20010423_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“The amount of Total Goods Sold ($44,679.99) should be added to the financial report of Dai Bosatsu Zendo,” 

“It was resolved (not decided) to appoint Audrey Dornier as Assistant Treasurer.”

“Dharma Legacy Fund:

Audrey Dornier to be fund manager for at least one year”

“Investment guidelines will be reviewed and formulated annually as an additional document.” 

“Eido Roshi (嶋野 栄道) will serve as a bridge between the fund manager and the board”

“Eido Roshi (嶋野 栄道), Audrey Domier, James Frechter and Andy Afable to serve on Fund Committee”

 “Provisional Charter: The document presented to the board, as modified, was adopted as the provisional charter until a permanent charter is approved not later than September 2001.”


415

07/04/01

20010704_Dharma_Legacy_Fund.pdf

"Dhama Legacy Fund" Charter.

"Charter for The Zen Studies Society, Inc. 'Dhama Legacy Fund,' a Permanent Endowment Fund to be Established for Long-Term Financial Stability, Development and Growth"

416

12/31/01

20011231_DBZ_PL.pdf

Dai Bosatsu Zendo Profit and Loss Report.

DBZ Financial Report.

417

12/31/01

20011231_NYZ_Annual.pdf

New York Zendo Shobo Ji Annual Report.

NYZ Financial Report.

418

02/27/02



20020227_Dornier_Board.pdf

Letter from Audrey Dornier to ZSS Board of Directors.

(It appears that the person who provided the seed money for this fund is now involved in investing the funds.)

“Regarding the current financial status of the Zen Studies Society funds, we were fortunate enough to have invested safely in U.S. Treasury notes and left the rest of the funds in cash.”

“This year, we hope to begin investing part of the CD portion in two or three stocks, the investment amounts depending, of course, on how much cash is needed by DBZ, and keeping in mind our low risk profile.”


419

03/10/02

20020310_ZSS_Board_Agenda.pdf

ZSS Board of Directors Meeting Agenda.

Agenda for March 10, 2002, Board Meeting.

420

03/10/02

20020310_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

 “New York Zendo - Yasuko Shimano reported on income of $166,146.33 and disbursements of $163,006.30. There was a savings CD in the amount of $22,909.90 and balance at the end of the year of $25,445.16.”

“Dai Bosatsu Zendo - Fernando Afable reported on Gross Profits of $361,495.83 for the period with Total Expenses of $406.800.96. Other Income totaled $10,201.20 and Other Expenses totaled $43,996.25, resulting in a net income of minus $79,100.18.”

“ZSS Endowment Fund - Wilkie Pretorius reported on income of $214,328.86 and disbursements of $303,970.86 (including $100,000 from Mr. & Mrs. Domier, subsequently transferred to the Dharma Legacy Fund). Cash at hand at year end was $7.664.57. The Nomura Securities total portfolio was $386,448.57.”

“Dharma Legacy Fund - Mrs. Domier did not report as of the end of the financial year, but as of January 31,2002. The Dharma Legacy Fund investment represented a total of $229,091.20.  This latter amount was questioned by the board and Jean Bankier, New York Zendo and Dai Bosatsu Zendo were asked to produce the cancelled checks representing their contributions to the Legacy Fund. It was decided that the matter be discussed at the next board meeting.”

“In order to support Dai Bosatsu Zendo during the financial shortfall, Mrs. Shimano, on behalf of New York Zendo, offered a loan without interest for one year to DBZ in the amount of $20,000.”

“It was agreed that the ZSS Endowment Fund make a contribution on behalf of Zen Studies Society to Shogenji after April 1st in the projected amount of $7,600.”


421

03/10/02

20020310_ZSS_Charter.pdf

ZSS Board of Directors Proposed Charter Revision Draft.

"Proposed Charter for The Zen Studies Society, Inc. 'Dharma Legacy Fund,' a Permanent Endowment Fund to be Established for Long-Term Financial Stability, Development and Growth"

422

04/28/02

20020428_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“A resolution was passed to authorize the board to investigate prospective independent financial advisors and to determine a fist of at least three acceptable candidates before the end of the year. It was also determined that Eido Roshi (嶋野 栄道) would ask Audrey Dornier whether she was interested to be considered for this position.”

 “James Frechter proposed that the following budgetary items be considered:

a. DBZ and NYZ to determine how income at the respective institutions was expected to change

b. How general expenses were expected to increase or decrease

c. What extraordinary expenses were foreseen this year, and if so, at what cost

d. How to pay for ordinary expenses as well as extraordinary expenses.”

 “Eido Roshi (嶋野 栄道) announced that he planned to retire by the year 2004 and would provide more details at a later date.”

(See entries of 09/13/88 - 01/07/89 - 03/23/03)


423

10/01/02



20021001_Never_Met_With.pdf

Never Met With.

A tribute to Eido Shimano (嶋野 栄道) by his followers on his 70th Birthday.

Forty-three Pages.


424

10/31/02

20021031_Hara_Board.pdf

Letter from Accountant George Y. Hara to ZSS Board of Directors.

“Based on my readings the purpose of both Dharma and the Endowment is to use only income from dividend and interest for its respective mission. However, the necessity to have separate boards were not well documented and I could not find any meaningful document on how these finds are to proceed going into the future. Mrs. Domier is designated an Assistant Treasurer but from my discussions it does not report directly to the Treasurer but reports directly to Reverend Shimano (嶋野 栄道) and a few from the general board.”

 “I believe that the investment has been well managed considering the stock market decline, however it appears that there is a concern on who will manage their principle amounts going forward. This needs to be addressed by the board and documented.”

“The number of activities and therefore the need for an extended reporting varies considerably. DBZ having the most extensive activities and therefore requires an extensive number of reporting accounts and NYZ having a lesser number of accounts or less than a tenth of DBZ accounts. The numerical amount reported in the financial reports reflects the differences in its reporting details. My purpose here is to bring out the need to have a 'uniform chart of accounts' allowing for ease of consolidation and to allow their respective members to have the necessary details required for their respective requirements. Also, for training and to provide a continuation of the financial records requires a system easily trainable and passed on to the next person. During my last 5 years of reporting requirements the systems have steadily improved but it's because of the share force of individuals understanding and willingness to take upon them-selves to report the details listed. It is difficult to transfer this knowledge without the accounting system in place, There is a definite need for a single accounting system to report for DBZ, NYZ, Dharma and Endowment.” 

“The accounting requires a double entry system. For example it's only in year 2001 that I realized that there was a vehicle loan outstanding of over $25,000. There is no financial report showing payables and receivables or any other balance sheet activity because its not been done before. It is difficult to be aware of  what took place if the transactions arc never reflected in their respective financial statements. The DBZ reports an excellent profit and loss statement but does not disclose any balance sheet impact. A double entry system would understand this and provide for this.”

“Insurance: A separate policy is issued for Reverend Shimano's (嶋野 栄道) life. The premiums paid for this is additional salary and should be handled as such. I did not have the supporting details on this policy and I was not in a position to understand its purpose, its ownership, or how long it existed. The premium amount should be in Reverend Shimano's (嶋野 栄道) W-2 tax form. ADP should be made aware of this. This is a federal tax issue.” 

“It's been the practice of providing stipends to monks and nuns performing internships with the society. The stipends are not pay and therefore there is no federal Insurance coverage through social security. Any disability or building retirement credits in the United States social security system is lost to these individuals. It's a policy that needs to be reviewed. If this is continued then a formal statement needs to be declared as part of its organization statement.” 

“Currently one staff person is contributing to his own pension plan. There should be a overall policy on how coverage will be provided. Does it mean that individuals need to take out individual policies that appear as payroll deferrals but is not covered by an organizational pay policy? This appears to be in conflict with federal employee regulation that states organizations should adopt a retirement policy covering all full time staff members or express it as an optional volunteer program for the employee. There is no written policy.”

“Organizations should have written plans or employee handbook; covering benefits and other work related guidelines. This handbook should be issued and updated as change occurs.”

“Succession Planning. Reverend Shimano (嶋野 栄道) celebrated his 70th birthday in 2002. With the leadership ranks being thinned by age or attrition the board should address this issue with Reverend Shimano (嶋野 栄道)taking the lead. Leadership if left unanswered will create turmoil within the organization, Its been questioned whether the organization will survive without direction and someone to continue to give direction. The organization can ill afford to stay on 'auto pilot' for the next ten years.” 

“Asset Listing does not exist. The Zen Studies Society has had donations received in and other assets purchased. Currently there is no body of information that continually list those assets and identifies its location or its disposition. Some are sold, some given away, and some may have gotten lost. The organization needs to track this information. Without this information, the assets cannot be monitored nor valued properly for financial and other purposes.”

“Fund Raising. In the past fund raising? were the principle responsibility of its leader Reverend Shimano (嶋野 栄道). With the organization reaching a large mass dependent on a continuous stream of income it becomes a responsibility that needs more identifiable leadership spread beyond one person. This responsibility has been addressed but its been handled loosely by several participants on a volunteer basis. The question the organization must consider is can they afford to continually have a short fall of revenues not equally or exceeding its expenses. In year 2001 there has been a short fall.”


425

12/31/02

20021231_DBZ_PL.pdf

Dai Bosatsu Zendo Profit and Loss Report.

DBZ Financial Report.

426

12/31/02

20021231_NYZ_Year_End.pdf

New York Zendo Shobo Ji Year End Report.

NYZ Financial Report.

427

12/31/02

20021231_ZSS_Endowment.pdf

Zen Studies Society Endowment Fund Report.

ZSS Endowment Fund Financial Report.

428

12/31/02

20021231_ZSS_Year_End.pdf

Zen Studies Society Year End Report.

NYZ Financial Report.

“I have compiled the accompanying statements of revenues and expenses, changes in fund balances, and cash flows as of December 31, 2002, in accordance with standards established by the American Institute of Certified Public Accountant.”

“A compilation is limited to presenting in the form of financial statements information that is the representation of the organization whose financial statements are presented. I have not audited or reviewed the accompanying financial statements and accordingly, do not express an opinion or any other form of assurance on them.”

 “I have included those disclosures available but did not obtain all the disclosures required by generally accepted accounting principles. If the omitted disclosures were included in the financial statements they might influence the user's conclusion about the financial condition of The Zen Studies Society and its fund balances. Accordingly, these financial statements are not designed for those who are not informed about such matters.”


429

00/00/03



20030000_Mortensen_Inka.pdf

REVISIONIST HISTORY:

Buddhadharma Magazine
Spring 2003.

Shimano (嶋野 栄道) attempts to write Junpo (巡法) Denis Kelly, his first Dharma heir, out of history. The article declares that Denko (伝光) John Mortensen:

"became the third Westerner to receive inka in the Japanese Rinzai Zen tradition."

By actual count Mortensen was the fourth Westerner to receive inka from Shimano (嶋野 栄道). The text and photograph were supplied to the magazine under the direction of Shimano.

(See entries of 10/10/92 and 10/00/03)


430

01/24/03

20030124_ZSS_Agenda.pdf

ZSS Board of Directors Meeting Agenda.

Agenda for January 24, 2003 ZSS Annual Board meeting.

431

01/28/03



20030128_Lachs_Cuke.pdf

Letter from Stuart Lachs to cuke.com.

This article was evidently circulated among ZSS Board members.

432

03/23/03



20030323_Afable_Board.pdf

Letter from Jiro Fernando Afable, Shimano's Dharma Heir, to the ZSS Board of Directors.

A long and complicated letter detailing the promises made to Jiro as a condition of him moving to DBZ to become Dharma Heir, head monk and general manager.

Machinations by Shimano (嶋野 栄道) to remove Jiro and drive him off after a decade of service.


433

03/23/03

20030323_ZSS_Board_Agenda.pdf

ZSS Board of Directors Meeting Agenda.

Agenda for March 23, 2003 Board meeting.

434

03/23/03

20030323_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

"The minutes of the April 28, 2002 meeting were read and approved after the following changes were noted: Eido Roshi (嶋野 栄道) 'said', rather than 'announced', that he would retire in the year 2005, and not in 2004 as noted."

(See entries of 09/13/88 - 01/07/89 - 04/28/02)

"Fernando Afable read a prepared statement regarding his tenure as Vice Abbot of Dai Bosatsu Zendo in which he discussed irreconcilable differences between his vision for Dai Bosatsu and that of the Abbot (嶋野 栄道). It became clear to him that he was excluded from the Abbot's plans for the future of the monastery and said that during a meeting with the Abbot on January 16, 2003, Eido Roshi (嶋野 栄道) called for a harmonious parting and suggested some form of compensation to facilitate his departure."

“Afable called upon the board to provide a mutually agreeable financial settlement to enable him to support himself and his family during the period of transition and to continue his work as a dharma heir going into the world.”


435

03/23/03

20030323_ZSS_Bylaws_Rev.pdf

ZSS Board of Directors Proposed By-Laws Draft.

Fifteen page document of innumerable bylaws.

"The Corporation (herein sometimes referred to as the Society) shall have no members."

"The Abbot (嶋野 栄道) of the Society shall serve as spiritual leader and Chairperson of the Board until he or she dies, resigns, is unfit to carry out his/her functions, or becomes incapacitated. In order for the Abbot of the Society to be involuntarily declared unfit to carry out his or her functions, or incapacitated, there must be a unanimous vote of all members of the Board of Directors currently in office, with the exception of the Abbot. For such a vote no proxies or telephone voting shall be counted. The Abbot shall be succeeded by a dharma heir selected and designated by the said Abbot to continue in his or her place."


436

04/15/03

20030415_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“After lengthy discussion, it was decided to draw up a confidentiality agreement to release both Fernando Afable and the Zen Studies Society of liability. Robert Greene was asked to do this. Afable would be released as Vice Abbot of DBZ and John Mortensen appointed in that position.” 

“It was also decided that Mortensen and Afable meet to discuss transfer of duties. They were asked to recommend, at the next Board meeting, possible sources to fund the severance package to Afable as approved at the annual meeting of March 23rd.”

“It came to the notice of the Board that no provision for proxy voting existed in the present bylaws.”

(See entry of 05/22/03)


437

04/17/03

20030417_Frechter_Hara.pdf

Letter from Kigen James Frechter to Accountant George Y. Hara.

“As I indicated during our conversation, I have just read your cover-letter to the organization's financial statement for the year ending 12/31/01, and the statement itself -- both of which were distributed to the Board of Directors on Tuesday afternoon. The letter indicates, among other things, an ongoing failure of the organization properly to identify and list its assets, making it difficult to value them and keep track of their disposition. A review of the statements themselves indicates the omission of a significant Zen Studies Society asset, namely, the parsonage apartment located at 333 West 69th Street Apt. 3J, in which the Shimanos currently reside. I am enclosing a copy of an agreement dated March 1,1985, between the Shimanos and The Zen Studies Society which directly addresses this issue. Beyond placing beneficial ownership of the apartment and any proceeds from its eventual sale unequivocally and exclusively with the organization, the document also provides a mechanism for the grant of a ‘security interest’ to the organization. Paragraph 1 of the document provides that the Stock Certificate and Proprietary Lease covering the apartment, together with an assignment of interest in the those two agreements, shaft be delivered by the Shimanos to The Zen Studies Society on or before April 1, 1985. I do not know whether the documents were delivered as required but I will look into this. In any event, it is clear to me that basic principles of GAAP require this material item accurately to be reflected in the organization's financial statements and bookeeping records as an asset of the Zen Studies Society, and that an amendment to the '01 statements may well be necessary to avoid a material misstatement of the organization's financial condition.”

438

05/22/03

20030522_ZSS_Agenda.pdf

ZSS Board of Directors Meeting Agenda.

Agenda for May 22, 2003 Board Meeting.

439

05/22/03

20030522_ZSS_Board.pdf

Minutes of ZSS Board of Directors Meeting.

“Robert Greene informed the board of a private meeting prior to the Board meeting between himself and lawyers for Eido Roshi (嶋野 栄道), Yasuko Shimano, John Mortensen and Richard Rudin.”

“Eido Roshi (嶋野 栄道) moved that Afable's separation agreement be accepted and the Board again agreed to accept this agreement as presented previously.”

(See entry of 04/15/03) 

“Eido Roshi (嶋野 栄道) moved that an employment contract between John Mortensen and Zen Studies Society be adopted. The Board unanimously approved the motion. A copy of the signed agreement is attached.”

 “It was decided to read and discuss a report by Edward Hara, accountant for the organization, at the next board meeting.”


440

09/00/03



20030900_Mortensen_Inka.pdf

REVISIONIST HISTORY:

CORRECTION:

Buddhadharma Magazine
Fall 2003.

The small "correction" appeared after the untruth of the original atricle was brought to the attention of the Buddhadharma editor.

“CORRECTION: The Spring 2003 issue of Buddhadharma reported that Denko (伝光) John Mortensen was the third Westerner to receive inka from Eido T. Shimano Roshi (嶋野 栄道), joining Roko (露光) Sherry Chayat and Jiro Osho Fernando Afable.  In fact, in 1992 Junpo (巡法) Denis Kelly was the first Westerner to participate in an inka ceremony with Eido Roshi.”

(See entries of 10/10/92 and 00/00/03)


441

09/18/03



20030918_Inka_Stinka.pdf

HTML VERSION:

Inka Stinka Doo.html






This Essay was Written by Kobutsu Malone in September, 2003. It was Shared with Roko Sherry Chayat who Advised Kobutsu not to Publish it, Warning Him that if He Published it, it Would Damage Kobutsu's Reputation.

The Essay was lost for Some Years and Only Rediscovered on an Old Archive Disk on August 12, 2011.

“The problem is that the ‘umbrellas,’ become like plates of armor. Every time an aspect of unpleasant truth shows itself, we quickly slap on another armor patch to protect and isolate ourselves. Isolation does not work either, buying a huge expanse of land in a remote area and trying to create a foreign community from a mythical past amounts to a distortion of cultural reality, delusions of grandeur and notions of racial supremacy. When critical thinking and systemic analysis are applied the entire concept grows stale rather quickly. It may appear to survive on double-think for a while but in the end it withers and dies.”

“Most of us do not want to leave behind a legacy of arrogance and embellishment. Some wish to do just that - I’ve met one or two of those guys on death rows, the label the shrinks use is sociopath. It appears to mean someone who is socially ill. Someone who has not learned or been willing to really examine themselves thoroughly, to explore far enough to get beyond the myths, the need to control, the concepts of superiority, the psychological restraints that might have put in place around themselves through moral and ethical guidelines. Inside they are afraid of exposure, unwilling to stand naked and exposed for all to see.”

“Lately Eido Shimano has been concentrating creating myths about himself in preparation for his death - re-writing history. He has for years now attempted to write his first Dharma Heir out of history by dismissing him as a ‘Dharma error.’ His relationships with his friends and associates are embellished as significant Dharma events, as though their segment in time is of far more value than the present. I have never known a man with more enemies, more people he refuses to admit into his presence. I sometimes wonder how the Shimanos keep track of all their enemies.

His recent penchant for working on his mythology has involved doing video inventories of his collection of scrolls, vestments, art; he has had a video made that depicts him as a Dharma hero, it amounts to a commercial for an ethnic control freak.”

“There have been times I have witnessed instances of racism, sexism and classist denigration of people by Eido Roshi and his wife that have been egregious form this perspective. Such experiences have led me to profound questioning of the institution of at least this Rinzai Zen school in its transplantation to America. Eido one day informed a group of us that, ‘... the greatest disaster of the twentieth century was the loss of World War II by the Japanese.’ I have been sickened to hear derogatory remarks from him over Korean and Chinese people. But then again, I am perhaps overly sensitive to ‘racial’ issues because of my involvement in anti-racism work.”

“One day in 1993, completely by surprise, I received a call from Aiho Shimano, Eido Roshi’s wife and director of New York Zendo in Manhattan. This was an unusual call, I was often called to repair and maintain the building and equipment at New York Zendo and receiving a call from Aiho about a leaky toilet or difficulty with the heating system was not out of place. This call however was different, she told me that she wanted to have a formal meeting with me in Manhattan as soon as possible.

I figured ‘formal meeting,’ something’s up, I donned my robe and drove into the city. She greeted me and took me into the board meeting room and served tea. She told me that she wanted to talk to me right away so that I would hear the truth from the start because there were likely to be rumors appearing shortly. She had my attention.

The low-down on what she said to me was that I was a long time student a trusted member of the organization and someone of importance to be given this information directly. Now I was really intrigued..... She rambled out the following story I present in essence.

Eido Roshi had recently returned from a long flight from Japan and was driven straight up to Dai Bosatsu Zendo, some three hours from the New York airports. He arrived at DBZ very tired and travel weary. He retired to his small apartment above the guest student hall and had a couple of drinks to settle him down after the long trip. The insinuation was that his travel weariness and the alcohol contributed to him forgetting to lock the door of his apartment before going to bed.

According to the story, in the middle of the night, a female student entered his unlocked quarters, took off all her clothes in his bedroom and crawled into bed with him. Given his state of mind, tiredness, the alcohol...... She said, ‘You know how men are....’

I was stunned...... I didn’t get why I was being told about this at all. The story was an obvious crock - on a gut level I knew I was being fed a prepared and completely fabricated story.”

“Whatever happened in the board meetings concerning this particular sex scandal was soon compounded by one of the board members announcing her own sexual affair with Eido Roshi. She was soon removed and written out of history. I never really knew of the outcome of the board’s deliberations over these issues. We did receive a letter toward the end of February 1993 announcing the resignation of Junpo-shi Denis Kelly, as Vice Abbot and Head Monk of Dai Bosatsu Zendo.”

“The only tangible effect from the board appeared to be an elaborately staged melodramatic 'public apology' from Eido Roshi accompanied by his vow to never again let such a thing happen as long as he lived. I knew that the board had somehow managed to wheedle the Roshi into this 'public apology' but I was aware of little else.

In time it was announced that there would be an important meeting held at New York Zendo and that senior students were to be present. I wondered about this meeting, it had been scheduled during the regular public night meditation meeting. When I showed up, the place was full, most of the people were first time beginner students it being a Thursday ‘public’ night.

Eido Roshi’s cushion and sitting lectern were set up prominently in the center of the Zendo as if for a formal Teisho. My gut told me this was to be on ordinary ‘teisho’ address. With somewhat muted pomp Eido assumed his seat. Aiho was quietly sniffling in the background initially.

Eido, without ever specifically explaining what he was apologizing for, in front of a crowd of people fresh off the street who had no inkling of the recent sex scandals listened to him go on for almost forty minutes over his profound regrets, deep sorrow, and iron clad vow to never ever let anything like this happen again. As he went on, only a handful of people even knowing what he was talking about, Aiho and another Japanese woman carried on incessant crying, sniffling and wailing in the background. They were particularly apparent every time Eido admitted that he had done this terrible un-named transgression.

Before we knew it we were being quietly and quickly ushered out of the building. The evening social tea meeting after public night zazen had been discontinued by Aiho driven by her constant fear that students grouped together and knowledgeable of the machinations of the organization were a threat to the Shimano control over the corporation. For years on the inside, for those aware and in touch with the flow of power in the Zen Studies Society, the organization was casually referred to as Shimano Incorporated.

I remember hitting the street that night with E-Kun, my partner at the time, both of us kind of stunned and left wondering just precisely what we had witnessed. Sometime later, some how through the Sangha grapevine, I heard that in making the 'public apology' Eido Roshi had fulfilled his agreement with the Board. We were never able to make much sense out of the whole affair, it was distasteful to ask anyone about it because it was impossible to know the position of the person in advance or whether one would get the truth or some spin-doctored fairy tale. An aspect of theocratic dictatorship I presume.”

“I have watched the Shimano’s treat people with money and in particular Japanese people with extraordinary attention giving them preference over poorer, Caucasian and Black students. I have watched his wife deliberately hassle Black people and be very rude to them for simply showing up on the center’s ‘open to the public’ night. I’ve experienced other students respond in disgust at such treatment only to remain silent out of fear of the inexcusable disregard of ‘respect’ that any such expression would entail.

At one point his wife asked one of my prison volunteers why she spent time going up to Sing Sing prison to teach. Aiho asked, ‘Why to you bother with them, don’t you realize that it is their karma to be there?’ My volunteer responded splendidly by saying, ‘....and it is my karma to be there with them teaching.’ ”

“Let me clarify the terms here, and let my position be made clear. I could care less what two consenting and equal adults do on their own time in their own privacy. That is none of my, or anyone else’s business. However, when there are vast inequalities in social, political, financial or power over dynamics at play then the situation becomes far more complex. This is some of the issue surrounding the legal aspects of sexual relations between prisoners and guards. In the majority of states any form of sexual contact between a guard and a prisoner is illegal for good reason, the fundamental inequality and power over relationship which exists in the separate roles. Interestingly there is still at lease one state where such sexual conduct is not a criminal offense.

In the instance of spiritual teachers, and specifically those in the patriarchal and power-over driven zen sects the issue is one of vast inequality. This inequality is created by the lineage mythology, elements of Japanese culture, notions of racial supremacy, cultural stereotyping and lack of respect for the host culture. When these elements encounter people seeking spiritual guidance in an isolated and stress dominated environment, their vulnerability to manipulation and coercion is severely compromised.

If Eido Roshi wants to have an affair, that’s fine with me, he can go out to a bar and pick up a woman any time he may so choose. I have no interest in his sexual affairs as long as they are off campus and do not involve him using his position of authority as a power-over manipulation technique. He can hit on a waitress in a diner, pick up a stewardess between flights, whatever the case may be. However, In the position of Abbot of a Monastery he exercises absolute power over the lives of those in residence. If he declares tomorrow is a day off, it just is, no questions asked. If he demands that my son with a torn annular disk and so anxious to follow in my footsteps perform extra heavy work to pay for his room and board while in training he can do so, there is no discussion, his word is law. His role is absolute, above question and beyond reproach.

If he makes melodramatic vows in public to refrain from conveniently undefined sexual misconduct and at 70 years old still resorts to inviting women students up to his monastery apartment with offers of alcohol and promises of special treatment what does this tell us?”

“What Eido has dreamed of as the flowering of Rinzai Zen in the West will soon fade away. His arrogance in thinking that he can somehow magically transform Americans into pseudo-Japanese will bear bitter fruit for it lacks what he desires most from his students but is most unwilling to give -- respect.”


442

10/31/03

20031031_Hara_Board.pdf

Letter from Accountant George Y. Hara to ZSS Board of Directors.

“Re: Oversight and Financial Reporting Requirements

I have had the privilege of consolidating the separate financial statements issued by those having check writing and other financial responsibilities assigned to them. I have received the following reports from:

 1. Dai Bosatsu Zendo (DBZ)

2. New York Zendo (NYZ)

3. Dharma Fund (recently established in year 2000)

4. Endowment Fund”

“The first two are the operating funds with an adjunct activity of fund raising. The amounts raised and earmarked for capital improvements or for endowment are transferred either the Dharma or the Endowment Fund. The Dharma Fund began witht initial donation from Mr. & Mrs. Domier and matched by transfers from DBZ and NYZ Funds and a donation from its Board member Ms. Jean Banker.”

“Based on my reading the purpose of both Dharma and Endowment is to use only income from dividend and interest for its respective mission. However, the necessity to have separate boards were not well documented and I could not find any meaningful document on how these funds are to proceed going into the future. Mrs. Domier is designated an Assistant Treasurer but from my discussions it does not report directly to the Treasurer but reports directly to Reverend Shimano (嶋野 栄道) and a few from the general board.” 

“I believe that the investment has been well managed considering the stock market decline, however it appears that there is a concern on who will manage their principle amounts going forward. This needs to be addressed by the board and documented.”

“The number of activities and therefore the need for an extended reporting varies considerably, DBZ having the most extensive activities and therefore requires an extensive number of reporting accounts and NYZ having a lesser number of accounts or less than a tenth DBZ accounts. The numerical amount reported in the financial reports reflects the differences in its reporting details. My purpose here is to bring out the need to have a 'uniform chart of account' allowing for ease of consolidation and to allow their respective members to have the necessary details required for their respective requirements. Also, for training and to provide a continuation of the financial records requires a system easily trainable and passed on to the next person. During my 6 years of reporting requirements the systems have steadily improved but it's because of the share force of individuals understanding and willingness to take upon themselves to report the details listed. It is difficult to transfer this knowledge without accounting system in place. There is a definite need for a single accounting system to report for DBZ, NYZ, Dharma and Endowment.”

“The accounting requires a double entry system. For example it's only in year 2001 that I realized that there was a vehicle loan outstanding over $25,000. There is no financial report showing payables and receivables or any other balance sheet activity because its not been done before. It is difficult to be aware of what took place if the transactions are never reflected in their respective financial statements. The DBZ reports an excellent profit and loss statement but does not disclose any balance sheet impact. A double entry system would understand this and provide for this. Amount of remaining vehicle loan is not well established. This reporter did not have privy to this document.”

 “Insurance: A separate policy is issued for Reverend Shimano's (嶋野 栄道) wife. The premiums paid for this is additional salary and should be handled as such. I did not have the supporting details on this policy and I was not in a position to understand its purpose, its ownership, or how long it existed. The premium amount should be in Reverend Shimano's (嶋野 栄道) W-2 tax form. ADP should be made aware of this. This is a federal tax issue.”

“It's been the practice of providing stipends to monks and nuns performing internships with the society. The stipends are not pay and therefore there is no federal insurance overage through social security. Any disability or building retirement credits in the United States social security system is lost to these individuals. It's a policy that needs to be reviewed. If this is continued then a formal statement needs to be declared as part of its organization statement.”

“Currently on staff person is contributing to his own pension plan. There should be a overall policy on how coverage will be provided. Does it mean that individuals need to take out individual policies that appear as payroll deferrals but is not covered by an organizational pay policy? This appears to be in conflict with federal employee regulation that states organizations should adopt a retirement policy covering all full time staff members or express it as an optional volunteer program for the employee. There is no written policy.”

“Organizations should have written plan or employee handbooks covering benefits and other work related guidelines. This handbook should be issued and updated as change occurs.”

“Succession Planning. Reverend Shimano (嶋野 栄道) celebrated his 70th birthday in 2002. With the leadership ranks being thinned by age or attrition the board should address this issue with Reverend Shimano (嶋野 栄道) taking the lead. Leadership if left unanswered will create turmoil within the organization. Its been questioned whether the organization will survive without direction and someone to continue to give direction. The organization can ill afford to say on 'auto pilot' of the next ten years.”

“Asset Listing dos not exist. The Zen Studies Society has had donations received in and other assets purchased. Currently there is no body of information that continually list those assets and identifies its location or its disposition. Some are sold, some give away, and some may have gotten lost. The organization needs to track this information. Without this information, the assets cannot be monitored nor valued properly for financial and other purposes.”

“Fund Raising. In the past fund raisings were the principle responsibility of its leader Reverend Shimano (嶋野 栄道). With the organization reaching a large mass dependent on a continuous stream of income it becomes a responsibility that needs more identifiable leadership spread beyond one person. This responsibility has been addressed but its been handled loosely by several participants on a volunteer basis. The question the organization must consider is can they afford to continually have a short fail of revenues not equally or exceeding its expenses. In year 2002 there has been a short fall.”

 “Parsonage Ownership. A question of ownership of the condo being reverted back to the society must be established. There apparently is a document to this affect but this reporter does not have privy to it. The document needs to be established if one does not exist.”

“Severance to Fernando Afable 'Jiro'. Although this impacts 2003 there needs to be document on where the severance amounts were taken from and a explanation in the board minutes on its reasoning. This action creates a precedence in future separation from service.”


443

11/11/03

20031111_Bankier_Resign.pdf

Letter from Jikei Jean Bankier to ZSS Board of Directors.

Jikei Jean Bankier's letter of resignation.

444

12/09/03



20031209_Pertorius_Board.pdf

Letter from Hozo Wilkie Pertorius to ZSS Board Members.

Meeting rescheduled.

445

12/31/03

20031231_DBZ_Bal.pdf

Dai Bosatsu Zendo Ledger Balance Report.

Dai Bosatsu Zendo Financial Report.

446

12/31/03

20031231_ZSS_Endow_Rpt.pdf

Zen Studies Society Endowment Fund Report.

Zen Studies Society Financial Report.

447

12/31/03

20031231_ZSS_Legacy_Fund.pdf

Zen Studies Society Legacy Fund Report.

Zen Studies Society Financial Report.

448

12/31/03

20031231_ZSS_Year_End.pdf

Zen Studies Society Year End Financial Report.

Zen Studies Society Financial Report.

449

01/10/06



20060110_Wright_Satori.pdf

An Essay by Dr. Dale S. Wright a David B. and Mary H. Gamble Distinguished Professor of Religion at Occidental College in Los Angeles.

He is author of Philosophical Meditations on Zen Buddhism, and coeditor with Steven Heine of The Koan: Text and Context in Zen Buddhism, The Zen Canon: Textual Foundations of Zen Buddhism, Zen Classics: Formative Texts in the History of Zen Buddhism, and Zen Ritual: Studies of Zen Buddhist Theory in Practice.

Satori and the Moral Dimension of Enlightenment

“This essay addresses the question posed by Brian Victoria's description of "moral blindness" in twentieth-century Japanese Zen masters by claiming that since Zen monastic training does not include practices of reflection that cultivate the moral dimension of life, skill in this dimension of human character was not considered a fundamental or necessary component of Zen enlightenment. The essay asks what an enlightened moral sensitivity might require, and concludes in challenging the Zen tradition to consider reengaging the Mahāyāna Buddhist practices of reflection out of which Zen originated in order to assess the possible role of morality in its thought and practice of enlightenment.”


450

07/15/06



20060715_30_Anniversary.pdf

Dai Bosatsu Zendo 30th Anniversary Celebration Brochure - July 15, 2006

A collection of hagiographic remembrances by various students.


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