﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-08-16T20:28:27-00:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>KSF CPA SERVICES LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>108 WATSON ST</AddressLine1>
        <City>RIPON</City>
        <State>WI</State>
        <ZIPCode>549711327</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>134188458</EIN>
      <Name>
        <BusinessNameLine1>INTERNATIONAL DEBATE EDUCATION ASSOCIATION INC</BusinessNameLine1>
      </Name>
      <NameControl>INTE</NameControl>
      <Phone>9207486206</Phone>
      <USAddress>
        <AddressLine1>125 WATSON STREET</AddressLine1>
        <City>RIPON</City>
        <State>WI</State>
        <ZIPCode>54971</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Alexander Dukalskis</Name>
      <Title>President</Title>
      <DateSigned>2012-08-16</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KENNETH FOLBERG</Name>
      <Phone>9207485128</Phone>
      <DatePrepared>2012-08-16</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="990" softwareId="11000218" softwareVersion="2011.0.0">
      <NameOfPrincipalOfficerPerson>ALEXANDER DUKALSKIS</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>105 EAST 22ND ST STE 915</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10010</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>587017</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.IDEBATE.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1999</YearFormation>
      <StateLegalDomicile>WI</StateLegalDomicile>
      <ActivityOrMissionDescription>FOCUSING ON YOUNG PEOPLE AND THEIR COMMUNITIES, THE MISSION OF THE INTERNATIONAL DEBATE EDUCATION ASSOCAITION IDEA IS TO PROMOTE MUTUAL UNDERSTANDING AND DEMOCRACY GLOBALLY BY SUPPORTING DISCUSSION AND ACTIVE CITIZENSHIP LOCALLY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>142469</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>485717</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>46942</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>105</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>45482</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>40720</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>234893</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>526542</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>11687</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>46828</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>237062</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>261021</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>237062</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>319536</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-2169</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>207006</RevenuesLessExpensesCY>
      <TotalAssetsBOY>6044</TotalAssetsBOY>
      <TotalAssetsEOY>213050</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>6044</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>213050</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THROUGH DEBATE - A POWERFUL MEANS OF ENCOURAGING CRITICAL THINKING, PERSONAL EXPRESSION AND TOLERANCE FOR THE OPINIONS OF OTHERS, IDEA PROVIDES STUDENTS AND TEACHERS THE OPPORTUNITY TO EXAMINE ISSUES AFFECTING THEIR LIVES AND THEIR COMMUNITIES. TO THIS END, IDEA CREATES BROAD AND INCLUSIVE DEBATE CLUBS THAT ENCOURAGE PARTICIPATION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>14715</Expense>
      <Revenue>69707</Revenue>
      <Description>PROVIDED TRAINING MATERIALS PUBLICATIONS TO TEACHERS STUDENTS AVAILABLE FOR PURCHASE THROUGH THE ORGANIZATIONS WEBSITE. THE TRAINING MATERIALS PUBLICATIONS PROVIDED A FOUNDATION FOR ESTABLISHING A DEBATE PROGRAM AS WELL AS TOPICS FOR DISCUSSION. EXPENSES INCLUDE PUBLISHING COSTS, SALES COST, AND STORAGE RENTAL EXPENSES.</Description>
      <Activity2>
        <Expense>180920</Expense>
        <Grants>11687</Grants>
        <Revenue>105</Revenue>
        <Description>DEVELOPED, ORGANIZED, AND PROMOTED DEBATE AND DEBATE RELATED ACTIVITIES IN COMMUNITIES THROUGHOUT THE WORLD. THE ORGANIZATION EMPHASIZED FOCUSING ON AREAS WHERE DEMOCRACY IS IN ITS INFANCY AND WHERE NEGOTIATED RESOLUTION TO CONFLICTS AND CROSS-COMMUNITY DIALOGUE ARE LITTLE-ESTABLISHED CONCEPTS.</Description>
      </Activity2>
      <TotalProgramServiceExpense>195635</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities referenceDocumentId="990F">true</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="990F">true</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>false</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>false</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>OR</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>KARA WEISHAAR</NamePerson>
        <TelephoneNumber>9207486206</TelephoneNumber>
        <AddressUS>
          <AddressLine1>125 WATSON ST</AddressLine1>
          <City>RIPON</City>
          <State>WI</State>
          <ZIPCode>54971</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>DIRK OLIN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>030.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERIC DIMICHELE</NamePerson>
        <Title>VICE PRESIDENT</Title>
        <AverageHoursPerWeek>005.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALEXANDER DUKALSKIS</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>020.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NOEL SELEGZI</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARTIN GREENWALD</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HELEN GROSSO</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VINNIE GROSSO</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>002.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <MembershipDues>165</MembershipDues>
      <AllOtherContributions>485552</AllOtherContributions>
      <TotalContributions>485717</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TOURNAMENT INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>105</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>105</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>105</TotalProgramServiceRevenue>
      <GrossSalesOfInventory>97233</GrossSalesOfInventory>
      <CostOfGoodsSold>60475</CostOfGoodsSold>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>36758</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>36758</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>SALES OF EVENT MERCHANDISE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>3648</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3648</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>SUBCONTRACTS MISC</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>314</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>314</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>3962</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>526542</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>40825</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>11687</Total>
        <ProgramServices>11687</ProgramServices>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>35312</Total>
        <ProgramServices>35312</ProgramServices>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>0</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>11516</Total>
        <ManagementAndGeneral>11516</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>115025</Total>
        <ProgramServices>48013</ProgramServices>
        <ManagementAndGeneral>67012</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>2873</Total>
        <ManagementAndGeneral>2873</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>5475</Total>
        <ManagementAndGeneral>5475</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>449</Total>
        <ManagementAndGeneral>449</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>8806</Total>
        <ManagementAndGeneral>8806</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>46380</Total>
        <ProgramServices>46380</ProgramServices>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>6700</Total>
        <ProgramServices>6700</ProgramServices>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>52768</Total>
        <ProgramServices>39528</ProgramServices>
        <ManagementAndGeneral>13240</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>3460</Total>
        <ManagementAndGeneral>3460</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>BANK MERCHANT FEES</Description>
        <Total>6212</Total>
        <ManagementAndGeneral>6212</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUBSCRIPTIONS DUES</Description>
        <Total>4858</Total>
        <ManagementAndGeneral>4858</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TRAINING</Description>
        <Total>8015</Total>
        <ProgramServices>8015</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>0</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>319536</Total>
        <ProgramServices>195635</ProgramServices>
        <ManagementAndGeneral>123901</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>6044</BOY>
        <EOY>165478</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <EOY>43992</EOY>
      </PledgesAndGrantsReceivable>
      <InventoriesForSaleOrUse>
        <EOY>3580</EOY>
      </InventoriesForSaleOrUse>
      <LandBuildingsEquipmentBasis>44250</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>44250</LandBldgEquipmentAccumDeprec>
      <TotalAssets>
        <BOY>6044</BOY>
        <EOY>213050</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>6044</BOY>
        <EOY>213050</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>6044</BOY>
        <EOY>213050</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>6044</BOY>
        <EOY>213050</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>207006</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="11000218" softwareVersion="2011.0.0">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>87879</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>97648</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87079</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>142859</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>485717</CurrentTaxYear>
        <Total>901182</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>87879</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>97648</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87079</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>142859</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>485717</CurrentTaxYear>
        <Total>901182</Total>
      </Total170>
      <PublicSupportTotal170>901182</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>3309</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1081</CurrentTaxYearMinus3Years>
        <Total>4390</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>1985</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>306</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3964</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>889</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>40825</CurrentTaxYear>
        <Total>47969</Total>
      </OtherIncome170>
      <TotalSupport>953541</TotalSupport>
      <PublicSupportPertcentage170>0.94510</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.96820</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>Part II Line 10 Other income includes funds sales of debate event and other organization-related merchandise.</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="11000218" softwareVersion="2011.0.0">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="11000218" softwareVersion="2011.0.0">
      <IncludedOnFS>false</IncludedOnFS>
      <Equipment>
        <OtherCostOrOtherBasis>44250</OtherCostOrOtherBasis>
        <Depreciation>44250</Depreciation>
      </Equipment>
      <OtherLiabilities>
        <Description>PROGRAM SERVICE FUNDS PAYABLE</Description>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>OTHER LIABILITIES</Description>
      </OtherLiabilities>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="990F" softwareId="11000218" softwareVersion="2011.0.0">
      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>East Asia and the Pacific</Region>
        <TypeOfActivitiesConducted>GRANT TO SCHOOL</TypeOfActivitiesConducted>
        <TotalExpenditures>1000</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>Europe</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>GRANT TO IDEA NL</TypeOfActivitiesConducted>
        <TotalExpenditures>8000</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>Europe</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICE</TypeOfActivitiesConducted>
        <SpecificServicesProvided>WORLD DEBATE FORUM</SpecificServicesProvided>
        <TotalExpenditures>2687</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>2</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>2</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>2</TotalNumberOfOffices>
      <TotalNumberOfEmployees>2</TotalNumberOfEmployees>
      <SubtotalAmountSpent>11687</SubtotalAmountSpent>
      <TotalAmountSpent>11687</TotalAmountSpent>
      <GrantsToOrgsOutsideUS>
        <Region>Europe</Region>
        <PurposeOfGrant>DEBATE ACTIVITIES</PurposeOfGrant>
        <AmountOfCashGrant>8000</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOfOtherOrgs>1</TotalNumberOfOtherOrgs>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part IV</Identifier>
        <ReturnReference>11B</ReturnReference>
        <Explanation>THE ORGANIZATIONS BOARD MEMBERS REVIEW A COPY OF THE FILED EXEMPT RETURN AT THE BOARD MEETING SUBSEQUENT TO THE FILING OF THE RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part IV</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATIONS OFFICE. THE ORGANIZATION DOES NOT CURRENTLY HAVE A CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part IV Section B Line 11B THE ORGANIZATIONS BOARD MEMBERS REVIEW A COPY OF THE FILED EXEMPT RETURN AT THE BOARD MEETING SUBSEQUENT TO THE FILING OF THE RETURN. Form 990 Part IV Section C Line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATIONS OFFICE. THE ORGANIZATION DOES NOT CURRENTLY HAVE A CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>