The Shimano Archive
嶋野 栄道 老師 アーカイブ

Eido Roku™ - 栄道錄
The sayings and doings of Eido Shimano – 島野栄道の言葉と行動

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Zen Studies Society Newsletter Sub-Archive

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An Unfinished First Draft of a Letter From Shimano to Roko Sherry Chayat Ordering the Removal of the Names of Robert Aitken, Roshi and Philip Kapleau, Roshi From: Endless Vow: The Zen Path of Soen Nakagawa
Shambhala; First Edition (June 11, 1996)

Annotated by an Anonymous ZSS Secretary.

"Also from my introduction I will delete the names of Bob Aitken and Philip Kapleau and also delete them from the glossary.  As you changed your preface according to the circumstances [See entry: 08/09/95], you will understand why I need to do so as I don’t want to be associated with these two regarding anything, on any level.  In my opinion, they are Judeo-Christian puritans wearing Buddhist Robes and desperately want to appear to be the 'first zen Buddhist patriarchs in the land of liberty.'  They don’t know how the Dharma transmission takes place or what it is about.  I even doubt they have clear insight.  That is none of my business.  If they want to be moralistic vigilantes let them do what they want.  But my Dharma stream of Hakuin (白隠), Torei (東嶺), Gempo (玄嶂) and Soen (宋淵) is slightly different.  You know when I say slightly, I mean very."

"A few days ago, I had a dream.  In the dream Soen Roshi appeared in his black robe with a smile saying, 'Don’t worry.'  So I said, 'Worry about what?'  He just kept saying 'don’t worry.' with a clear big voice.  Finally he said, this is the Dharma..."*

*"re: Jews would not recognize Jesus as the messiah."



Japanese Translation

島野より露光 シェリー シャイアト宛、シャンバラ出版社;第一版刊行(1996年6月11日)の中川宗淵の禅の道:終わり無き祈願:の彼女の用語解より、ロバート エイトケンとフイリップ カプロウの名を削除するよう勧告する、未完成の手紙の草稿。

"さらに、私の序文からボブ エイトケンの名とフイリップ カプロウの名を削除します。 貴女 が、貴女の序文を事情によって [記載事項参照;1995年8月9日] 変更したように、私はこの二人といかなる立場においても、いかなる水準においても関係を持ちたくないために、このような処置を取る事に至った理由を貴女は理解出来ると思います。 私の意見では、ユダヤ系キリスト清教徒が、仏教徒の袈裟を着て、”自由の国における禅仏教創始者の一員”として名を列ねたいと言う必死の望みが見え透いているからです。 彼らには、仏教伝法がいかなるものか、どのように行われるものか、分かっていません。 私は彼らの洞察力なるものにさえ疑問を抱いています。 私とは関係のないものです。 もし彼らが倫理の自警団員たらんとするならば、勝手にするが良い。 しかし、私の仏教伝法の流れは些か違います。 私は些かと言いましたが、実は大いに違うのです。

”二三日前、私は夢を見ました。 夢の中で宗淵老師が黒い袈裟で現れ、微笑しながら、”心配するな”と言いました。 それで私は、”何の心配ですか?”と言うと彼は、”心配するな”と大きな、はっきりした声で、繰り返しました。 やがて、彼は、これは仏道の事だと..."*

*" ユダヤ人はキリストが救済主である事を認めない と言う事に関連していると言いました。




Letter of Resignation from Fran Perriello to Board of Directors.

“ is my opinion that this Board has some operational issues. The way a typical Board of Directors operates is that documents and important news are shared immediately with every Board member. I know of several instances during my tenure where this has not occurcd. Every Zen Studies Society director needs to be ‘kept in the loop’ at all times even when uncomfortable and/or embarrassing information is involved. In addition, since there is no Board insurance, it is all the more critical that directors make informed decisions. The key to organizational success is open communication.”

“I have an issue with the recent decision on Eido Roshi's (嶋野 栄道) and Aiho san's (愛法) pension plans.”

“..the first step should have been to present a detailed financing plan to the Board. No one even knows how the Society is going to pay for the pensions going forward. Raiding the endowment fund, if necessary, hardly constitutes a coherent plan.”

“I am curious how we are able to offer a retirement plan more generous than even a CEO in this country is able to negotiate. Virtually no one receives more than 40-50% of their current salary in retirement benefits. It is my opinion that the Society cannot afford to be this generous since these obligations threaten the long-term financial viability of the organization.”




A ZSS Sangha Survey Questionnaire
by Jiro Fernando Afable and Dai En George Birch.

“The time will come, however, when the mission for the Zen Studies Society must be reconsidered based on what Eido Roshi calls ‘the second generation’ of Buddhist students. This generation refers to the many students and friends that have had direct experience of Buddhism as taught by Eido Roshi as well as all other friends and contributors. Together we will go forward into the 2lst century. For that reason the Zen Studies Society is preparing its first ‘Strategic Plan’ to guide its direction over the next ten to twenty years:  As part of this planning process I need your considered opinion and information about your practice of Buddhism, what role the Sangha can fill in your life, your commitment to the Sangha, and how you perceive the second-generation mission.”

“Enclosed is a questionnaire I need you to mindfully examine and complete. I have completed it myself and it should take you only about 10 minutes to fill out. Any comments you wish to make may be entered on the questionnaire and will be gratefully accepted and respectfully considered. I also want to assure you that your response is confidential and ask that you do not enter any identification on the questionnaire itself.”




ZSS Board of Directors Proposed By-Laws Draft.

Sixteen page document of innumerable bylaws.

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




The Newsletter of the Zen Studies Society - Spring / Summer 1998.

My Head at Your Feet: Dorris Carlson

Extensive reference to Dorris and Chester Carlson despite Dorris Carlson's express wishes:

"I do not want the Carlson name used by the Zen Studies Society in any manner."

[See entries for: 10/21/74, 02/08/84, 02/17/84, 02/29/84, 03/06/84, 03/13/84, 03/27/84]




Dai Bosatsu Zendo Year End Report.

Year end financial report for Dai Bosatsu Zendo.




Dai Bosatsu Zendo Ledger Balances.

Financial report for Dai Bosatsu Zendo.




From David Chadwick's "Crooked Cucumber" Website - Interviews.

"Margot Wilkie is 87 years old, alert, strong, and wonderful looking. I interviewed her in New York City when I was there in June, 1999, in her apartment near Madison and Park Ave. and in a restaurant not far from there. We talked for hours."

“[In the late 1970s] There were six of us on the board at Zen Studies who left, including Peter Matthiessen. Haven’t seen Eido [Shimano 嶋野] since. I just wrote him a letter and we were through."

"He had no remorse. He thought Americans were stupid and had no bones about saying it. We were crude and uncivilized. He thought nothing of women."

"The head of the Syracuse Zendo [Sherry Chayat], left with her husband [Lou Nordstrom]. She went back [to Shimano] and he was responsible for their break-up. She went back and studied with him and got transmission and runs a group and feels fine about it. We six who had left the Daibosatsu zendo and Zen studies kept in touch.”




Dai Bosatsu Zendo Profit and Loss Report.

Profit and Loss Financial report for Dai Bosatsu Zendo.




Minutes of ZSS Board of Directors Meeting and Annual Financial Report.

“New York Zendo - Yasuko Shimano announced that she would soon celebrate her 65th birthday and that she wanted to start preparing for retirement.”

 “After consulting with Eido Roshi (嶋野 栄道), it was decided that Seigan Ed Glassing would take up residence at New York Zendo and be trained to manage the Zendo. This, she said, would take about a year. The official transition would take place after January 2001 and she asked to then be excused from duties. Her request was approved.”

“Eido Shimano (嶋野 栄道) announced that from the beginning of the year 2000, all new sesshin students would train under Fernando Afable as Vice Abbot and meet with him for dokusan.”

“The upcoming November Jukai sesshin would also be the last one that he would conduct; from 2002 Fernando Afable would take care of jukai.”

“Fernando Afable presented retirement plans but indicated that further consultation with the Society's accountant was needed.  Employment contracts were also to be finalized.”

 “A resolution was passed that the Endowment Fund Treasurer be authorized to pay towards the cost of the reconstruction of the parsonage.”




Dai Bosatsu Zendo Ledger Sales.

Dai Bosatsu Zendo Financial Report.




Zen Studies Society Year End Report.

Zen Studies Society Financial Report.




The Seven Regulations of this Monastery

Excerpt from the Newsletter of The Zen Studies Society

Spring / Summer 2000.

"All of us must keep these seven regulations. If anyone violates even one of them, he is no longer my Dharma friend. Or, if some of you indulge in poetry, abandon yourself to painting, cling to clothing and eating, criticize as right and wrong, have a hateful mind, forgetting the aim of a true monk, and seek fame and wealth, I will expell you immediately."

by Torei Enji Zenji [東嶺圓慈] - April 18, 1760.




Eido Roshi will conduct his last Jukai Ceremony on November 11, 2000.

Excerpt from the Newsletter of The Zen Studies Society

Spring / Summer 2000.

"On the last day of Harvest Sesshin at Dai Bosatsu Zendo, Saturday November 11, Eido Roshi will conduct his last Jukai Ceremony for those wishing to become Buddhists."

"If you would like to take Jukai and receive a Dharma name, you should apply formally by letter to Eido Roshi by August 1, 2000.  In your application letter include a brief history of your zazen practice, your date of birth, and a clear statement of your intention: why you wish to become a Buddhist. Jukai students will be instructed concerning necessary arrangements for preparation. Attendance at Harvest Sesshin is mandatory.  Those who have received Dokusan from Eido Roshi may continue to do so, with or without taking Jukai.  Anyone who has completed at least two seven-day sesshins at Dai Bosatsu Zendo, or approximately ten weekend sesshins at New York Zendo, or the equivalent is eligible to apply."




ZSS Board of Directors Meeting Agenda.

Agenda for March 11, 2000, Annual Board Meeting.




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.”




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.”




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

Closing out account.




Letter from Hozo Wilkie Pertorius to ZSS Board of Directors.

Rescheduling Board meeting.




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."




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.”




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.”




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."




Dai Bosatsu Zendo Profit and Loss Report.

Dai Bosatsu Zendo Financial Report.




Zen Studies Society Endowment Fund Report.

Zen Studies Society Financial Report.




Zen Studies Society Year End Financial Report.

Zen Studies Society Financial Report.




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. [Japan] 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]




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.”




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.”




"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"




Dai Bosatsu Zendo Profit and Loss Report.

DBZ Financial Report.




New York Zendo Shobo Ji Annual Report.

NYZ Financial Report.




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.”




ZSS Board of Directors Meeting Agenda.

Agenda for March 10, 2002, Board Meeting.




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.”




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"




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)




"Never Met With."

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

Forty-three Pages.




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.”




Dai Bosatsu Zendo Profit and Loss Report.

DBZ Financial Report.




New York Zendo Shobo Ji Year End Report.

NYZ Financial Report.




Zen Studies Society Endowment Fund Report.

ZSS Endowment Fund Financial Report.




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.”





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)




ZSS Board of Directors Meeting Agenda.

Agenda for January 24, 2003 ZSS Annual Board meeting.




Letter from Stuart Lachs to

This article was evidently circulated among ZSS Board members.




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.




ZSS Board of Directors Meeting Agenda.

Agenda for March 23, 2003 Board meeting.




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.”

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