2011-10-25T09:46:04-05:00 2010-12-31 SINGERLEWAK LLP 10960 WILSHIRE BLVD SUITE 700 LOS ANGELES CA 900243783 990 2010-01-01 951300076 TOASTMASTERS INTERNATIONAL TOAS 9498588255 PO BOX 9052 MISSION VIEJO CA 926909052 DANIEL REX 9498588255 2011-10-11 1 LIOR TEMKIN 3104773924 2011-10-11 2010 2016-03-07 17:11:31Z DANIEL REX PO BOX 9052 MISSION VIEJO CA 926909052 36426090 0 X WWW.TOASTMASTERS.ORG X 1924 CA WORLDWIDE EDUCATION PROGRAMS TO IMPROVE COMMUNICATION, PUBLIC SPEAKING, AND LEADERSHIP SKILLS. 21 21 115 22900 43000 0 32977 27927 16713157 20126131 -450649 487702 -114322 -140794 16181163 20500966 0 0 0 0 6723702 6056384 0 0 0 9730503 12725383 16454205 18781767 -273042 1719199 32882021 36934855 3914571 4505176 28967450 32429679 X TOASTMASTERS INTERNATIONAL IS THE LEADING MOVEMENT DEVOTED TO MAKING EFFECTIVE ORAL COMMUNICATION A WORLDWIDE REALITY. THROUGH ITS MEMBER CLUBS, TOASTMASTERS INTERNATIONAL HELPS MEN AND WOMEN LEARN THE ARTS OF SPEAKING, LISTENING AND THINKING-VITAL SKILLS THAT PROMOTE SELF-ACTUALIZATION, ENHANCE LEADERSHIP POTENTIAL, FOSTER HUMAN UNDERSTANDING AND CONTRIBUTE TO THE BETTERMENT OF MANKIND. IT IS BASIC TO THIS MISSION THAT TOASTMASTERS INTERNATIONAL CONTINUALLY EXPANDS ITS WORLDWIDE NETWORK OF CLUBS, THEREBY OFFERING EVER-GREATER NUMBERS OF PEOPLE THE OPPORTUNITY TO BENEFIT FROM ITS PROGRAMS. 0 0 14669490 19928975 PUBLICATION OF MANUALS, MAGAZINES AND OTHER EDUCATION MATERIALS FOR USE BY MEMBERS TO ENHANCE THEIR SPEAKING SKILLS, TRAINING MEMBERS TO DEVELOP COMMUNICATION SKILLS AND APPLY THESE SKILLS TO ENHANCE THEIR PROFESSIONAL/PERSONAL LIVES. 262,033 MEMBERS. 14669490 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 47 0 1 115 1 1 1 1 AS BB CA CH GM EI JA JM MY MX NZ SN SF CE TW RP AE 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 0 CA X JOHN BOND 9498588255 PO BOX 9052 MISSION VIEJO CA 926909052 GARY SCHMIDT 10.00 X X 0 0 0 PAT JOHNSON 10.00 X X 0 0 0 MICHAEL NOTARO 10.00 X X 0 0 0 JOHN LAU 10.00 X X 0 0 0 GEORGE YEN FROM AUG 10 10.00 X X 0 0 0 JANA BARNHILL UNTIL AUG 10 10.00 X X 0 0 0 LYLE APPLEYARD UNTIL AUG 10 6.00 X 0 0 0 SAL ASAD UNTIL AUG 10 6.00 X 0 0 0 KRISTAL DICARLO UNTIL AUG 10 6.00 X 0 0 0 EARLEEN NORRIS UNTIL AUG 10 6.00 X 0 0 0 MICHAEL RAFFETY UNTIL AUG 10 6.00 X 0 0 0 MARY RUSSELL UNTIL AUG 10 6.00 X 0 0 0 POH KIM SIONG UNTIL AUG 10 6.00 X 0 0 0 TIM SWEARINGEN UNTIL AUG 10 6.00 X 0 0 0 ANNELIE WEBER UNTIL AUG 10 6.00 X 0 0 0 THEO BLACK 6.00 X 0 0 0 KEN CAWLEY 6.00 X 0 0 0 PAMELA CHRISTOPHER 6.00 X 0 0 0 SUSAN DALATI 6.00 X 0 0 0 EMMY HAGER 6.00 X 0 0 0 RON KIRCHGESSNER 6.00 X 0 0 0 PAMELA MCCOWN 6.00 X 0 0 0 KEITH OSTERGARD 6.00 X 0 0 0 HEATH SUDDLESON 6.00 X 0 0 0 KEVIN DOYLE FROM AUG 10 6.00 X 0 0 0 JACQUIE SCHNIDER FROM AUG 10 6.00 X 0 0 0 GINA Y COOK FROM AUG 10 6.00 X 0 0 0 DAVID HOLLINGSHEAD FROM AUG 10 6.00 X 0 0 0 ROBERTA PERRY FROM AUG 10 6.00 X 0 0 0 MIKE STORKEY FROM AUG 10 6.00 X 0 0 0 CHRISTINE TEMBLIQUE FROM AUG 10 6.00 X 0 0 0 DANIEL REX 40.00 X 269872 0 27169 BEVERLY WALLACE 40.00 X 169124 0 18567 VINCE RINNER 40.00 X 120531 0 16689 DARCI MAENPA 40.00 X 115157 0 18147 JOHN BOND 40.00 X 111670 0 13376 SALLY NEWELL-COHEN 40.00 X 107168 0 9539 893522 0 103487 6 0 1 0 EXPRESS POSTAL OPTIONS INTERNATIONAL 3541 LOMITA BLVD TORRANCE CA 90505 POSTAGE & MAILING SERVICE 1107080 AETNA PO BOX 31001-1408 PASADENA CA 91110 EMPLOYEE HEALTH 620993 TMA RESOURCES INC 1919 GALLOW RD SUITE 400 VIENNA VA 22182 ASSOCIATION MANAGEMENT SOFTWARE AND CONS 406490 AMERICAN WEB DEPARTMENT 1961 DENVER CO 80291 COMMERCIAL PRINTING 390486 US POSTMASTER 29851 AVENTURA K RANCHO SANTA MARGARITA CA 92688 FEDERAL MAIL DELIVERY 389191 17 27927 27927 MEMBERSHIP FEES 900099 15794511 15794511 DIST.CONFERENCE INCOME 900099 2696938 2696938 OTHER DISTRICT INCOME 900099 711180 711180 ANNUAL CONVENTION INCO 900099 664318 664318 CHARTER FEES 900099 160750 160750 98434 55434 43000 20126131 669433 669433 13362 13362 13869612 14051343 -181731 -181731 -181731 1719625 1873781 -154156 -154156 20500966 19928975 43000 501064 484732 484732 4770396 3526024 1244372 307653 188625 119028 82515 82515 411088 289770 121318 261229 261229 95044 95044 171396 171396 357805 66065 291740 137341 137341 315594 290204 25390 394021 272078 121943 106336 106336 226365 57433 168932 55013 44192 10821 363008 363008 726566 577838 148728 DISTRICT EXPENSE 5441521 5441521 MAGAZINE 2117551 2117551 POSTAGE 689882 653137 36745 TRANSPORTATION 473891 371888 102003 CREDIT CARD FEES 459133 459133 333687 70354 263333 18781767 14669490 4112277 0 1000 1000 8837750 10698753 6756 10640 923407 639235 306640 370190 11382078 6825446 4170060 4556632 18636408 20658405 32882021 36934855 914936 1323908 2999635 3181268 3914571 4505176 X 28945158 32408712 22292 20967 28967450 32429679 32882021 36934855 X 1719199 1743030 X 0 1 1 X 0 X 22052 29636 35650 32977 27927 148242 13719820 14405620 16094003 16713157 21845756 82778356 13741872 14435256 16129653 16746134 21873683 82926598 0 0 0 82926598 1027720 1443132 888434 702863 682795 4744944 1027720 1443132 888434 702863 682795 4744944 14769592 15878388 17018087 17448997 22556478 87671542 0.94590 0.93580 0.05410 0.05420 X 1246598 1246598 4067397 2433254 1634143 4774970 4392192 382778 1293113 1293113 4556632 20500966 18781767 1719199 1743030 1743030 3462229 23933341 1743030 1873781 3616811 20316530 184436 184436 20500966 20471112 1873781 1873781 18597331 184436 184436 18781767 PART XII, LINE 2D - OTHER ADJUSTMENTS: SALES OF EDUCATIONAL MATERIALS: 1,873,781. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF EDUCATIONAL MATERIALS: 1,873,781. PART X - FIN 48 FOOTNOTE THE ORGANIZATION HAS BEEN DESIGNATED AS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS ALSO EXEMPT FROM STATE FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS NOT GENERALLY SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS, IN THE OPINION OF MANAGEMENT, THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS IS NOT MATERIAL TO THE BASIC FINANCIAL STATEMENTS TAKEN AS A WHOLE. EFFECTIVE JULY 1, 2009, THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ("ASC 740"). ASC 740 CLARIFIES FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB STATEMENTS NO. 109, ACCOUNTING FOR INCOME TAXES, AND PRESCRIBED A RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ACCORDANCE WITH ASC 740, THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS DETERMINED THAT THE ADOPTION OF ASC 740 DID NOT RESULT IN THE RECOGNITION OF ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2010, THE ORGANIZATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FOLLOWING TABLE SUMMARIZES THE OPEN TAX YEARS FOR EACH MAJOR JURISDICTION: JURISDICTION OPEN TAX YEAR FEDERAL 2007 - 2010 STATE 2006 - 2010 CENTRAL AMERICA AND THE CARIBBEAN 19 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 87401 EAST ASIA AND THE PACIFIC 165 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 1163588 EUROPE 30 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 231224 MIDDLE EAST AND NORTH AFRICA 15 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 98380 NORTH AMERICA 113 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 879874 SOUTH ASIA 15 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 3370 SUB-SAHARAN AFRICA 15 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 79853 SOUTH AMERICA 0 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 64436 372 0 372 2608126 0 2608126 0 0 0 0 0 0 OTHER INFORMATION SCHEDULE F, PART V SCHEDULE F, PART I, LINE 3(F): THE ORGANIZATION HAS TWENTY TWO DISTRICTS OUTSIDE OF THE UNITED STATES, FIFTY-FOUR DISTRICTS IN THE UNITED STATES, AND SIX DISTRICTS THAT ARE BOTH INSIDE AND OUTSIDE THE UNITED STATES. TOASTMASTERS INTERNATIONAL USED 9 CATEGORIES TO ACCOUNT FOR DISTRICT EXPENDITURES. THOSE 9 CATEGORIES ARE: MARKETING, COMMUNICATION AND PUBLIC RELATIONS, EDUCATION AND TRAINING, SPEECH CONTESTS, ADMINISTRATIVE, TRAVEL, OTHER, LEADERSHIP INSTITUTE, AND DISTRICT STORE. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DANIEL REX 269872 0 0 0 0 0 14083 0 13086 0 297041 0 0 0 BEVERLY WALLACE 169124 0 0 0 0 0 8549 0 10018 0 187691 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE TWO CLASSES OF VOTING MEMBERS: CLUBS AND INDIVIDUAL DELEGATES AT LARGE. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERSHIP. CLUBS HAVE TWO VOTES AND DELEGATES AT LARGE HAVE ONE. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL BY THE VOTING MEMBERSHIP IS REQUIRED FOR BYLAW AMENDMENTS AND OTHER STRUCTURAL CHANGES, AS STATED IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE BOARD VIA ELECTRONIC COPY. EXECUTIVE DIRECTOR AND LEGAL COUNSEL REVIEWED FORM 990 PRIOR TO FILING AND EXECUTIVE COMMITTEE WAS INFORMED DURING DRAFTING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE REVIEWS THE DISCLOSURE FORMS SUBMITTED AND ENFORCES COMPLIANCE AS NEEDED. FORM 990, PART VI, SECTION B, LINE 13: THE ORGANIZATION DID NOT HAVE A WRITTEN WHISTLEBLOWER POLICY AS OF 12/31/10. HOWEVER, THE ORGANIZATION IS CURRENTLY WORKING ON A WHISTLEBLOWER POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A WRITTEN POLICY IN PLACE OUTLINING PROCEDURES FOR EXECUTIVE COMPENSATION REVIEW. THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DETERMINATION LETTER, FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST. FORM 1023 IS NOT REQUIRED TO BE DISCLOSED BECAUSE THE APPLICATION WAS FILED BEFORE JULY 15, 1987 AND THE ORGANIZATION DID NOT HAVE A COPY AS OF THAT DATE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,743,030. FORM 990, PART X: THE DISTRICTS HOLD CASH ACCOUNTS WITH A BALANCE OF $1,472,183 WHICH ARE INCLUDED ON THE AUDITED FINANCIAL STATEMENT OF TOASTMASTERS INTERNATIONAL. FORM 990 PART I LINE 9, PART I LINE 18 AND PART VIII LINE 2B DESCRIPTION FOR LARGE CHANGES BETWEEN PRIOR YEAR AND CURRENT YEAR THE MAIN DIFFERENCE BETWEEN THE PRIOR YEAR (2009) AND CURRENT YEAR (2010) COLUMNS IS THAT IN THE PRIOR YEAR THE INFORMATIONAL TAX RETURN SHOWED THE DISTRICT CONFERENCE REVENUES NETTED WITH DISTRICT CONFERENCE EXPENSES ON PART VIII TO BE CONSISTENT WITH THE 2009 AUDITED FINANCIAL STATEMENTS. DUE TO DISTRICT REPORTING CHANGES THAT TOOK EFFECT IN THE YEAR 2010, THE CURRENT YEAR AND ALL FUTURE YEARS WILL SHOW THESE ACCOUNTS AS GROSS AMOUNTS FOR BOTH THE AUDITED FINANCIAL STATEMENTS AND THE INFORMATIONAL TAX RETURNS.