2017-09-07T16:06:53-05:00 2016-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 4TH FLOOR NEW YORK NY 100172013 990 2016-01-01 391711417 AFS-USA INC % JORGE CASTRO AFS- 2122999000 120 Wall Street Suite 4th Flr NEW YORK NY 10005 JORGE CASTRO President 2125990100 2017-09-02 true Qi Wen Liang P01270238 2125990100 38.84.128.189 26377520172505000000 2017-09-07 P 7049FCAF7611D5B16D724C565F35D252E0C1D29B 11287C74267655FF95B5E0479389666B40782712 2016 2021-01-29 14:40:06Z JORGE CASTRO 120 Wall Street NEW YORK NY 10005 37433226 false X WWW.AFSUSA.ORG X 1991 IL AFS-USA WORKS TOWARD A MORE JUST AND PEACEFUL WORLD BY PROVIDING INTERNATIONAL AND INTERCULTURAL EXPERIENCES TO INDIVIDUALS THROUGH A GLOBAL VOLUNTEER PARTNERSHIP. 19 19 320 4461 0 14715972 14141979 23216190 21412531 2813 -10331 296295 300111 38231270 35844290 8867364 2808085 0 0 13649892 13216486 119609 125344 1445110 15792885 19816053 38429750 35965968 -198480 -121678 18755376 18387171 6043778 5414854 12711598 12972317 X AFS-USA WORKS TOWARD A MORE JUST AND PEACEFUL WORLD BY PROVIDING INTERNATIONAL AND INTERCULTURAL LEARNING EXPERIENCES TO INDIVIDUALS, FAMILIES, SCHOOLS AND COMMUNITIES THROUGH A GLOBAL VOLUNTEER PARTNERSHIP. false false 28627689 2808085 21412531 AFS-USA PROMOTES INTERCULTURAL LEARNING THROUGH WORLDWIDE EXCHANGE PROGRAMS FOR STUDENTS AND PROFESSIONALS. IN SO DOING, IT RELIES ON VOLUNTEERS IN THE UNITED STATES TO BE HOST FAMILIES AND SUPPORT AFS PARTICIPANTS, AND ON THE AMERICAN SCHOOL SYSTEM TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PARTICIPANTS. AFS-USA SENT 934 PARTICIPANTS ABROAD IN 2016. FOR AMERICANS GOING ABROAD, AFS-USA OFFERS SCHOOL YEAR, SEMESTER, SUMMER AND A GROWING NUMBER OF SHORT OR CUSTOMIZED PROGRAMS. FROM THE PARTICIPANT FEES IT COLLECTS, AFS-USA PROVIDES SELECTION, ORIENTATION, INTERNATIONAL TRAVEL, AND LIAISON WITH AFS OFFICES ABROAD DURING THE PROGRAM. AFS-USA ALSO HOSTS PARTICIPANTS FROM OTHER COUNTRIES ON PROGRAMS OF VARYING LENGTHS, INCLUDING SCHOOL YEAR, SEMESTER OR PROGRAMS OF SHORTER DURATION. AFS-USA HOSTED 2,345 PARTICIPANTS FROM ABROAD IN 2016. IN HOSTING, IT COLLECTS A TRANSFER FEE FROM THE SENDING AFS ORGANIZATION AND PROVIDES SERVICES SUCH AS FINDING HOST FAMILIES, PROVIDING ORIENTATIONS, ARRANGING DOMESTIC TRAVEL, AND OFFERING COUNSELING SUPPORT DURING THE STAY. PARTICIPATING CHAPTERS ARE AFFILIATED COMMUNITY-BASED ORGANIZATIONS THAT MAY ENGAGE IN FUND-RAISING ACTIVITIES, SPONSOR STUDENTS GOING ABROAD, AND SUPPORT HOST FAMILIES AND HOSTED STUDENTS. 3918516 0 0 VOLUNTEER ACTIVITIES - AFS-USA HAS A NETWORK OF MORE THAN 4,461 U.S. VOLUNTEERS WHO SUPPORT INTERNATIONAL STUDENTS AND THEIR HOST FAMILIES, SUPPORT U.S. STUDENTS WHO WANT TO STUDY ABROAD AND THEIR FAMILIES AND WORK WITH EDUCATORS, COMMUNITY LEADERS AND OTHERS THROUGH ACTIVITIES IN HIGH SCHOOLS AND IN THE COMMUNITY. VOLUNTEERS INCREASE AWARENESS FOR AFS PROGRAMS AND THE NEED FOR AMERICANS TO SUPPORT INTERNATIONAL EDUCATION AND INTERCULTURAL LEARNING AS A WAY TO FULFILL THE AFS MISSION OF HELPING TO BUILD A MORE JUST AND PEACEFUL WORLD. 32546205 true true false true false false false false false true true false false true true true true false false false true false false true false false false true true true false false false false false false false false true false false false false false false false false true 79 0 true 320 true false false false false false false false false false false X 19 19 false false false false false false false true true false true true true true true true true true true true false AL AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X JORGE CASTRO 6467512001 120 WALL STREET th Flr NY 10005 William A Eaton Chair 3.0 0.0 X X 0 0 0 Anne Herendeen Vice Chair 3.0 0.0 X X 0 0 0 Joan Siegel Secretary 3.0 0.0 X X 0 0 0 Allen Clutter Treasurer 3.0 0.0 X X 0 0 0 Lauren Berry Board Member 3.0 0.0 X 0 0 0 Emily Betz-Close Board Member 3.0 0.0 X 0 0 0 Diana Deem Board Member 3.0 0.0 X 0 0 0 Emre Evren Board Member 3.0 0.0 X 0 0 0 Jean Frazier Board Member 3.0 0.0 X 0 0 0 Jed Hepworth Board Member 3.0 0.0 X 0 0 0 Laura Legel Board Member 3.0 0.0 X 0 0 0 Eric Lomeli Board Member 3.0 0.0 X 0 0 0 Debra Maly Board Member 3.0 0.0 X 0 0 0 Kathleen McNabb Thru 62016 Board Member 3.0 0.0 X 0 0 0 Krishen Mehta Board Member 3.0 0.0 X 0 0 0 Damian Pisanelli Thru 62016 Board Member 3.0 0.0 X 0 0 0 Thomas Robertson Board Member 3.0 0.0 X 0 0 0 Bob Stableski Board Member 3.0 0.0 X 0 0 0 Matt Van Steenwyk Board Member 3.0 0.0 X 0 0 0 Amber Wessels Board Member 3.0 0.0 X 0 0 0 Wim Wiewel Board Member 3.0 0.0 X 0 0 0 Jorge Castro President 35.0 0.0 X 243171 0 20171 Susan Goldberg Chief Financial Officer 35.0 0.0 X 174119 0 20135 Kerry McCollum Thru 22016 Secy/Chief Org Development 35.0 0.0 X 20184 0 2730 Tara Hofmann Chief Operation/Org Dev Office 35.0 0.0 X 169459 0 25109 Marlene Baker Chief Ext Rel/Communication 35.0 0.0 X 170279 0 25230 Keri Dooley Chief Govt Relations 35.0 0.0 X 175183 0 14905 John Duban Chief Mkt/Field Oper Officer 35.0 0.0 X 147283 0 3523 Kristen Bates Vol. Dev/Participant Support 35.0 0.0 X 126337 0 16002 1226015 0 127805 13 false true false Grant Thornton LLP 757 THIRD AVE NEW YORK NY 10017 AUDITING 255394 CANON BUSINESS PROCESS SERVICES IN 12534 collections center Drive CHICAGO IL 60693 Printing & Lease 128129 BRIAN GOLDSTON INC 366 BROADWAY 8A NEW YORK NY 10013 IT Consulting 125000 Lautman Maska Neill and Company 1730 Rhode island Avenue NW Suite WASHINGTON DC 20036 FUNDRAISING CONSULT. 108124 4 10926648 3215331 47062 14141979 PARTICIPANT FEES 611710 8247924 8247924 HOSTING TRANSFER FEES 611710 13164607 13164607 21412531 128670 128670 0 0 0 0 0 1435497 1574498 -139001 -139001 -139001 0 0 0 0 0 0 10859 14438 -3579 -3579 LOCAL COMMUNITY EVENTS 900099 207860 207860 TRAVEL REBATES 900099 32927 32927 OTHER FEE REVENUE 900099 60462 60462 2441 2441 303690 35844290 21412531 289780 X 573113 573113 2234972 2234972 0 0 675918 545976 71816 58126 0 9980272 9182757 291622 505893 405445 367122 17194 21129 1287399 1204673 9669 73057 867452 777545 45649 44258 0 47506 36430 9966 1110 267032 164090 90834 12108 27000 27000 125344 125344 39055 39055 887711 545020 137053 205638 163955 131626 32329 295651 170440 4089 121122 390854 346930 37842 6082 0 1651172 1454702 74679 121791 1723965 1641458 61404 21103 0 151324 129877 15180 6267 252112 1562 231224 19326 0 639564 639564 19726 19726 PARTICIPANT-RELATED EXPENSES 6772990 6772990 TRANSFER FEES 5583963 5583963 EQUIPMENT PURCHASES 315755 239877 43508 32370 PRINTING AND PUBLICATIONS 110075 94756 1758 13561 476643 319326 132821 24496 35965968 32546205 1974653 1445110 6311808 6424637 1016267 975342 3037888 2524666 138956 112083 0 0 0 0 0 0 73608 74100 296573 170394 2981509 1624225 1704710 1357284 5251147 5805460 0 0 0 0 0 0 924419 943205 18755376 18387171 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5556193 5678736 68450 -23759 132112 34068 5557247 5750151 381682 81657 516278 18476 5678736 5677966 262792 -41247 125276 24084 5750151 5499319 189308 140464 136127 14999 5677965 0.12410 0.70530 0.17060 false false 191364 31894 159470 1827449 1250751 576698 962696 341580 621116 1357284 BENEF. INT. IN PERPETUAL TRUST 806288 DEPOSITS 136917 943205 0 ANNUITY OBLIGATION 5683 5683 X 34832651 363127 472196 33708 869031 33963620 39055 1841615 1880670 35844290 34571932 472196 14438 486634 34085298 39055 1841615 1880670 35965968 Endowment Fund FORM 990, SCHEDULE D, PART V The purpose of AFS-USA's endowment fund is primarily to provide support for the organization's sending and hosting programs. The Board of Directors has approved an annual spending rate of 3% of the permanently restricted endowment balance. In addition, the Board of Directors may approve additional appropriations above the 3% spending rate when deemed necessary. The board-designated fund is made up of numerous unrestricted bequests, as well as some defunct chapter proceeds. Amounts are appropriated by the Board of Directors as deemed necessary. LIABILITY FOR UNCERTAIN TAX POSITION FORM 990, SCHEDULE D, PART X, LINE 2 AFS-USA is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and has been classified as a publicly supported charitable organization under Section 509(a)(2) of the Code and qualifies for the maximum charitable contribution deduction by donors. Contributions to AFS-USA are tax deductible within the limitations prescribed by the Code. AFS-USA is also exempt from state and local taxes under similar statutes. Accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement, provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. AFS-USA is exempt from income tax under the Code, however, is subject to tax on income unrelated to its exempt purposes, unless that income is otherwise excluded under the Code. Management believes that there are no uncertain tax positions within its financial statements. RECONCILIATION OF REVENUE PER audited financial statements WITH REVENUE PER RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST - $ 19,270 RECLASS OF COST OF GOODS SOLD - $ 14,438 --------- Total $ 33,708 ========= FORM 990, SCHEDULE D, PART XI, LINE 4B RECLASS OF SCHOLARSHIP EXPENSE - $1,841,615 RECONCILIATION of expense PER audited financial statements with expense PER RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D RECLASS OF COST OF GOODS SOLD - $14,438 FORM 990, SCHEDULE D, PART XII, LINE 4B RECLASS OF SCHOLARSHIP EXPENSE - $1,841,615 Central America and the Caribbean 2 25 Program Services Transfer fees 118963 East Asia and the Pacific 9 186 Program Services Transfer fees 1681647 Europe (Including Iceland and Greenland) 25 423 Program Services Transfer fees 1635838 Middle East and North Africa 2 14 Program Services Transfer fees 467813 Russia and the Newly Independent States 1 15 Program Services Transfer fees 120400 South America 7 105 Program Services Transfer fees 294637 South Asia 1 18 Program Services Transfer fees 352415 Sub-Saharan Africa 8 61 Program Services Transfer fees 903250 North America 1 11 Program Services Transfer fees 9000 56 858 56 858 5583963 5583963 false false false false false false X X X X X X true ARIA COMMUNICATION 717 WEST ST GERMAIN STREET ST CLOUD MN 56301 Tele- Marketing false 21080 17220 3860 LAUTMAN MASKA NEILL AND COMPANY 1730 RHODE ISLAND AVENUE NW SUITE WASHINGTON DC 20036 CONSULTING false 449176 108124 341052 470256 125344 344912 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true IOWA RESOURCE FOR INTERNATIONAL SERVICE 600 FIFTH STREET SUITE 301 AMES IA 50010 421394408 501(C)(3) 268549 Program Activity SANDY SPRING FRIENDS SCHOOL 16923 NORWOOD ROAD SANDY SPRING MD 20860 520734979 501(C)(3) 194000 Program Activity LINGUA SERVICE WORLDWIDE 7 FAITH LANE DANBURY CT 06810 133927857 501(C)(3) 96364 Program Activity I'ntl Partnership for Service-Learning 4110 HAWTHORNE BLVD 200 PORTLAND OR 97214 352452333 13800 Program Activity 3 1 SCHOLARSHIPS 393 1841615 STIPENDS 455 393357 SCHOLARSHIPS AND STIPENDS Form 990, Schedule I, Part I, Line 2 AFS-USA, INC. awards hosting scholarships to its network partners, generally based on donor stipulations. AFS-USA, INC. monitors grantee expenses to ensure that they are allowable under A-122 guidelines. In addition, all grantees must provide signed certifications that the expenses are true and conform to donor conditions. In addition, AFS-USA, INC. closely manages its sub-awardees' program activities by holding weekly meetings and by conducting annual site visits. The purpose of the site visits is for AFS-USA, INC. program directors to: (1) meet a minimum of 20% of the sub-awardees' program participants, and (2) meet with sub-awardee staff and local coordinators to discuss programmatic or financial issues that may arise during program delivery. Finally, we conduct thorough reviews of sub-grantee budgets and budget narratives and ensure that all sub-grantee billings are reasonable and well documented. SCHOLARSHIPS - AFS-USA, Inc. awards scholarships in the form of fee reductions to participants in AFS programs. There is generally no direct monetary award to the participant so there is no need to monitor use of the funds. Stipends - in addition to scholarships, AFS-USA, Inc. also provides assistance in the form of monthly stipends to participants in certain government grant funded programs. These stipends, which are stipulated as part of the government grant award, are intended to help the participants defray day-to-day expenses while participating in the program. X X false false false false false false false false false Jorge Castro President 240911 0 0 0 2260 0 18373 0 1798 0 263342 0 0 0 Susan Goldberg Chief Financial Officer 171664 0 0 0 2455 0 12440 0 8475 0 195034 0 0 0 Tara Hofmann Chief Operation/Org Dev Office 168603 0 0 0 856 0 13574 0 11535 0 194568 0 0 0 Marlene Baker Chief Ext Rel/Communication 167824 0 0 0 2455 0 13695 0 12315 0 196289 0 0 0 Keri Dooley Chief Govt Relations 174625 0 0 0 558 0 13300 0 2145 0 190628 0 0 0 John Duban Chief Mkt/Field Oper Officer 146593 0 0 0 690 0 0 0 3523 0 150806 0 0 0 X 16 47062 Market Value false true false FORM 990, SCHEDULE M, PART I, column B AFS-USA, Inc. is reporting the number of contributions received. 990 Review Process Form 990, Part VI, section B, Line 11b THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE THE DRAFT OF THE 990 HAS BEEN VETTED AND APPROVED BY RESPONSIBLE STAFF MEMBERS, IT IS REVIEWED BY MEMBERS OF THE AUDIT AND FINANCE COMMITTEES OF THE BOARD. ANY REQUIRED UPDATES ARE MADE PRIOR TO FILING THE RETURN. THE FINAL VERSION OF THE IRS FORM 990 AND SUPPORTING SCHEDULES ARE DISTRIBUTED TO EACH MEMBER OF THE AFS-USA'S BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT FORM 990, Part VI, Section B, Line 12 THE BOARD AUDIT COMMITTEE RECEIVES A SIGNED CONFLICT OF INTEREST STATEMENT FROM EACH BOARD MEMBER AND KEY EMPLOYEE ANNUALLY. THESE FORMS ARE THEN REVIEWED BY THE AUDIT COMMITTEE. IF THE COMMITTEE DEEMS THAT A POTENTIAL CONFLICT EXISTS, THE MATTER IS REFERRED TO THE FULL BOARD. IF THE BOARD DETERMINES THAT THERE IS A BONA FIDE CONFLICT, THE CONFLICTED PARTY MUST BE RECUSED FROM ANY DISCUSSION AND/OR VOTE ON THE MATTER. PROCESS OF DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS INSTITUTED A PROCESS TO REVIEW THE COMPENSATION PAID TO ITS OFFICERS AND KEY personnel AND FOLLOWS THE REBUTTABLE PRESUMPTION RULES OF TREAS REG 53.4958-6. THE ORGANIZATION'S POLICY IS TO CONDUCT A BIANNUAL ANALYSIS OF LIKE POSITIONS AT COMPARABLE ORGANIZATIONS. SUCH INFORMATION IS CONSIDERED WHEN DETERMINING THE COMPENSATION FOR THOSE STAFF MEMBERS THAT HAVE BEEN IDENTIFIED AS DISQUALIFIED PERSONS. THE COMPENSATION FOR THE PRESIDENT IS DETERMINED IN ACCORDANCE WITH RECOMMENDATIONS OF THE COMPENSATION CONSULTING FIRM HIRED BY THE ORGANIZATION AND IS APPROVED BY THE BOARD OF DIRECTORS IN EXECUTIVE SESSION. THE COMPENSATION OF THE CFO IS ALSO DETERMINED IN ACCORDANCE WITH THE RECOMMENDATIONS OF THE COMPENSATION CONSULTING FIRM AND IS APPROVED BY THE PRESIDENT. RECOMMENDED COMPENSATION OF ALL OTHER KEY EMPLOYEES IS APPROVED BY THE PRESIDENT. CONTEMPORANEOUS RECORDS OF COMPENSATION DETERMINATIONS ARE RECORDED IN THE ONLINE HR SYSTEM AND PLACED IN THE INDIVIDUAL STAFF MEMBER'S HR FILE. THE HIRING MANAGER PROPOSES THE SALARY FOR ALL NEW HIRES IN ACCORDANCE WITH THE SALARY GRADE AND RANGE FOR THE POSITION. ALL SALARIES ARE THEN APPROVED BY THE HR DIRECTOR AND THE CFO. Availability of documents to the public FORM 990, Part VI, Section C, Line 19 AFS-USA, PUBLISHES ITS ANNUAL AUDIT REPORT, FORM 990, ANNUAL REPORT, AND SECTION 501(C)(3) IRS DETERMINATION LETTER ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. participant-related expenses Form 990, Part IX, line 24a Participant-related expenses are comprised of: Travel and orientation expenses of $4,738,000; tuition costs of $406,139; network management fees of $439,558; Insurance of $506,351. The remaining balance consists of a variety of smaller miscellaneous expenses. Form 990, Part XI, Line 9 other changes in net assets: change in beneficial interest in perpetual trust: $19,270