2023-11-15T20:14:29-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-01-01 135596742 AFS INTERCULTURAL PROGRAMS INC AFSI 2122090900 5 HANOVER SQUARE 1402 NEW YORK NY 10004 RITA JARECSNI CFO AND OPERATIONAL OFFICER 2122090900 2023-11-15 1 RITA JARECSNI 999009999 1 EVA MRUK P00543254 2122862600 2023-11-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X DANIEL T OBST 5 HANOVER SQUARE 1402 NEW YORK NY 10004 11073009 0 X WWW.AFS.ORG X 1947 NY AFS INTERCULTURAL PROGRAMS IS A GLOBAL NETWORK THAT DEVELOPS ACTIVE GLOBAL CITIZENS. 16 15 24 22 0 0 2660622 3470870 9828705 7480429 198029 121710 0 0 12687356 11073009 382455 2464640 0 0 2644257 3320428 0 0 20984 6304797 9587079 9331509 15372147 3355847 -4299138 14241646 15804621 2902910 9040246 11338736 6764375 X AFS INTERCULTURAL PROGRAMS IS A GLOBAL NOT-FOR-PROFIT NETWORK THAT PROVIDES INTERCULTURAL LEARNING OPPORTUNITIES TO HELP PEOPLE DEVELOP THE KNOWLEDGE, SKILLS AND UNDERSTANDING NEEDED TO CREATE A MORE JUST AND PEACEFUL WORLD.THROUGH OUR INTERNATIONAL EXCHANGE PROGRAMS, EDUCATION INITIATIVES, VOLUNTEERISM AND ADVOCACY, WE EMPOWER YOUNG PEOPLE FROM ALL BACKGROUNDS WITH ESSENTIAL GLOBAL SKILLS AND PASSION FOR MAKING A DIFFERENCE. 0 0 8149697 2464640 4721716 AFS IS A LEADING STUDY ABROAD PROGRAM FOR SECONDARY SCHOOL STUDENTS, SUPPORTED AND FACILITATED BY TRAINED STAFF AND VOLUNTEERS. AFS SUPPORTS STUDENTS WITH STRUCTURAL AND FACILITATED INTERCULTURAL LEARNING JOURNEYS THAT LEAD TO GLOBAL COMPETENCE. THE AFS PROGRAMS ARE CARRIED OUT BY THE MEMBER ORGANIZATIONS (PARTNERS) AND ALL THE SUPPORTING SERVICES (EDUCATIONAL CONTENT, ORGANIZATIONAL DEVELOPMENT, CONFERENCE SERVICES, ETC.) ARE BUILT AROUND THE PROGRAMS TO ENHANCE THEIR QUALITY. 4292855 1833602 WORLDWIDE HEALTH INSURANCE POLICIES PROVIDE LOW COST AND EFFICIENT MEDICAL COVERAGE FOR STUDENT PARTICIPANTS ENGAGING IN INTERCULTURAL LEARNING. 992200 925111 RISK AND LIABILITY MANAGEMENT ARE IN PLACE TO SUPPORT THE AFS NETWORK AS NEEDED FOR PROGRAM OPERATIONS. THE RISK IS CURRENTLY INSURED WITH A VARIETY OF INSURANCE POLICIES. 382599 THE ORGANIZATION CONDUCTS PROJECTS FOR THE AFS NETOWRK IN LINE WITH THE NETWORK'S STRATEGY AND BUSINESS PLAN, AS APPROVED BY THE BOARD OF TRUSTEES. THESE PROJECTS ARE FINANCED BY THE NETWORK STRATEGIC INVESTMENT FUND. 382599 13817351 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 22 0 24 1 0 1 SZ IC 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X RITA JARECSNI 2122090900 5 HANOVER SQUARE SUITE 1402 NEW YORK NY 10004 DANIEL T OBST PRESIDENT AND CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 304910 0 40708 AMALIE FERDINAND CHAIR 3.00 0.00 X 0 0 0 MAKIKO HARAGA VICE CHAIR 3.00 0.00 X 0 0 0 LENNART D'HULST TRUSTEE 3.00 0.00 X 0 0 0 IVONNE DE LEON TRUSTEE, THRU 11/19/22 3.00 0.00 X 0 0 0 ELOISE DOLAN TRUSTEE 3.00 0.00 X 0 0 0 TOLGA DORKEN TRUSTEE 3.00 0.00 X 0 0 0 REGINA HONU TRUSTEE 3.00 0.00 X 0 0 0 VERONICA BOIX MANSILLA TRUSTEE, THRU 11/19/22 3.00 0.00 X 0 0 0 MICHELA MARIANI TRUSTEE 3.00 0.00 X 0 0 0 YASMIN AHMAD MERICAN TRUSTEE 3.00 0.00 X 0 0 0 VICTOR OPORTO TRUSTEE 3.00 0.00 X 0 0 0 WILLIBALD PLESSER TRUSTEE 3.00 0.00 X 0 0 0 ROBERTO RUFFINO TRUSTEE 3.00 0.00 X 0 0 0 ERNESTO REY MORENO TRUSTEE 3.00 0.00 X 0 0 0 HELMUT SCHUSTER TRUSTEE 3.00 0.00 X 0 0 0 GUSTAVO SENECHAL TRUSTEE 3.00 0.00 X 0 0 0 ULRICH VOSS TRUSTEE 3.00 0.00 X 0 0 0 RITA JARECSNI - CHIEF FINANCIAL AND OPERATIONAL OFFICER 40.00 0.00 X 185944 0 13196 HAL DENTON - GENERAL COUNSEL & CHIEF RISK MANAGEMENT OFFICER 32.00 0.00 X 193868 0 48157 LUCAS WELTER - CHIEF ORGANIZATION DEVELOPMENT & STRATEGY OFFICER 40.00 0.00 X 143155 0 35014 EFREM FISHER CHIEF PROGRAMS OFFICER 40.00 0.00 X 139332 0 43476 LARRY BARNETT DIRECTOR, RISK & CRISIS MANAGEMENT 40.00 0.00 X 112248 0 19181 MARIA GRAZIA BRIZI - ASSOCIATE GENERAL COUNCIL, CORPORATE SECRETARY AND DPO 40.00 0.00 X 123520 0 19243 PEDRO JUNQUEIRA HEAD OF DIGITAL 40.00 0.00 X 136215 0 2158 1339192 0 221133 10 0 1 0 MB SYSTEM AUTOMATION CO LTD LADPRAO RD KHLONG CHAOK BANGKOK WANGTHONGLANG TH 10310 IT SERVICES 397243 THE UNIVERSITY OF PENNSYLVANIA 3701 LOCUST WALK CASTER BUILDING PHILADELPHIA PA 19104 CURRICULUM SERVICES 126752 2 130665 3340205 3470870 PARTNER SUPPORT SERVICES 611710 4721716 4721716 HEALTH INSURANCE SERVICES 524110 1833602 1833602 RISK AND LIABILITY MANAGEMENT 524120 925111 925111 7480429 121710 121710 11073009 7480429 0 121710 X 428759 428759 12000 12000 2023881 2023881 786783 688500 95779 2504 1986859 1738665 241870 6324 189722 166022 23096 604 143449 125530 17463 456 213615 186931 26004 680 48719 46513 2099 107 51500 49167 2219 114 2191698 2082043 104859 4796 204569 129248 71300 4021 623239 575901 46070 1268 424675 7120 417555 325911 306212 19665 34 522893 491288 31551 54 78652 39326 39326 4718815 4700508 18307 BAD DEBT EXPENSE 332494 332494 TRAINING / RECOGNITION 29675 29675 MISCELLANEOUS EXPENSES 22897 13268 9607 22 MEDICAL EXPENSES 6386 6386 4956 83 4873 15372147 13817351 1533812 20984 6692391 3550851 95614 95662 34195 1128910 326283 328264 102750 1144138 1129356 670966 588015 152747 82951 2623295 2224067 27274 2076287 8231232 14241646 15804621 1187198 1313101 28899 263750 500000 500000 1186813 6963395 2902910 9040246 X 8382855 4688814 2955881 2075561 11338736 6764375 14241646 15804621 X -4299138 -448513 173290 X X 0 1 X 1 0 X 1829713 2003630 2007780 2660622 3470870 11972615 15741280 16311685 10354911 9828705 7480429 59717010 17570993 18315315 12362691 12489327 10951299 71689625 0 0 0 71689625 170519 144503 135917 168921 121710 741570 170519 144503 135917 168921 121710 741570 17741512 18459818 12498608 12658248 11073009 72431195 0.98980 0.95360 0.01020 0.01140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 700248 25000 -116343 608905 638340 28065 33843 700248 590241 48099 638340 520245 69996 590241 571000 -50755 520245 1.00000 0 0 34079 4923 29156 619347 580111 39236 17540 2981 14559 82951 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 520266 DUE FROM PARTNER ORGANIZATIONS 1165454 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 5115525 COLLECTIVE INSURANCE ACCOUNT, NET 1429987 8231232 ACCRUED POST-RETIREMENT BENEFIT 806051 DUE TO PARTNER ORGANIZATIONS 883699 OPERATING LEASE LIABILITY 5273645 6963395 X 10797786 -448513 337217 -111296 10909082 163927 163927 11073009 15372147 0 15372147 0 15372147 PART V, LINE 4: INCOME GENERATED FROM THE ENDOWMENT FUNDS IS INTENDED TO BE USED FOR GRANTS AND SCHOLARSHIPS TO MEMBER ORGANIZATIONS. PART X, LINE 2: AFS INTERNATIONAL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT AFS INTERNATIONAL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. AFS INTERNATIONAL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET PERIODIC PENSION COST, EXCEPT SERVICE COST 73,641. ADJUSTMENT IN POST-RETIREMENT BENEFIT OBLIGATION 263,576. PART XI, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 163,927. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1063490 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 387983 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 265497 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 184216 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 69973 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 44208 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 5462 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 3052 0 0 0 0 0 0 2023881 0 2023881 CENTRAL AMERICA AND THE CARIBBEAN SCHOLARSHIP 64667 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC SCHOLARSHIP 1056940 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SCHOLARSHIP 378329 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA SCHOLARSHIP 263431 WIRE TRANSFER 0 RUSSIA AND NEIGHBORING STATES CLEARINGHOUSE CREDITS TO PARTICPANTS 5462 OTHER 0 SOUTH AMERICA SCHOLARSHIP 173600 WIRE TRANSFER 0 SUB-SAHARAN AFRICA SCHOLARSHIP 38050 WIRE TRANSFER 0 6 0 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION HAS PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES. GRANT RECIPIENTS ARE SELECTED BASED ON DETERMINED CRITERIA. THE APPLICANT'S PROGRAM CONTENT IS CHECKED AGAINST THE AFS EDUCATIONAL FRAMEWORK, AND THE BUDGET OF THE PROGRAM IS REVIEWED AND APPROVED. SCHOLARSHIPS AND GRANTS ARE MONITORED BY THE ORGANIZATION TO ENSURE THE FUNDS ARE UTILIZED AS SET FORTH IN THE CONDITIONS OF THE AGREEMENT. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR ITS EXPENDITURES. PART III ACCOUNTING METHOD: 1 AFS USA INC 120 WALL STREET NEW YORK NY 10005 391711417 501(C)3 428759 0 SCHOLARSHIP AND SUPPORT 1 0 SCHOLARSHIP / SUPPORT 1 12000 PART I, LINE 2: THE ORGANIZATION HAS PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. GRANT RECIPIENTS ARE SELECTED BASED ON DETERMINED CRITERIA. THE APPLICANT'S PROGRAM CONTENT IS CHECKED AGAINST THE AFS EDUCATIONAL FRAMEWORK, AND THE BUDGET OF THE PROGRAM IS REVIEWED AND APPROVED. SCHOLARSHIPS AND GRANTS ARE MONITORED BY THE ORGANIZATION TO ENSURE THE FUNDS ARE UTILIZED AS SET FORTH IN THE CONDITIONS OF THE AGREEMENT.THEIR AGREEMENT. X X 0 0 0 0 0 0 0 1 0 DANIEL T OBST PRESIDENT AND CHIEF EXECUTIVE OFFICE 304910 0 0 0 0 0 22075 0 18633 0 345618 0 0 0 HAL DENTON - GENERAL COUNSEL & CHIEF RISK MANAGEMENT OFFICER 193868 0 0 0 0 0 15094 0 33063 0 242025 0 0 0 RITA JARECSNI - CHIEF FINANCIAL AND OPERATIONAL OFFICER 175944 0 10000 0 0 0 13196 0 0 0 199140 0 0 0 EFREM FISHER CHIEF PROGRAMS OFFICER 139332 0 0 0 0 0 10817 0 32659 0 182808 0 0 0 LUCAS WELTER - CHIEF ORGANIZATION DEVELOPMENT & STRATEGY OFFICER 143155 0 0 0 0 0 11070 0 23944 0 178169 0 0 0 PART I, LINE 7 THE CHIEF FINANCIAL AND OPERATIONAL OFFICER RECEIVED A BOARD-APPROVED DISCRETIONARY BONUS AS REPORTED IN PART II, COLUMN B(II). FORM 990, PART I, LINE 5, AND PART V, LINE 2A THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE AFFILIATE ORGANIZATIONS, ALSO KNOWN AS PARTNERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT THE BOARD OF TRUSTEES FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIWED BY THE CHIEF FINANCIAL AND OPERATIONAL OFFICER. A COMPLETE COPY OF THE FORM IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO OFFICERS, TRUSTEES, AND KEY PERSONS OF THE ORGANIZATION. SUCH PERSONS ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT, AND AS THEY MAY ARISE. THE EXECUTIVE COMMITEE IS RESPONSIBLE FOR THE DETERMINATION OF WHETHER A TRANSACTION IS A CONFLICT OF INTEREST AND FOR REVIEWING WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST. THE EXECUTIVE COMMITEE MAY REFER THE MATTER TO THE FULL BOARD. THE PERSON WITH THE INTEREST MAY NOT PARTICIPATE IN THE DELIBERATION OR DECISION ON THE MATTER UNDER CONSIDERATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DETERMINES THE ANNUAL SALARY OF THE PRESIDENT AND CEO AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES. SALARIES FOR ALL EMPLOYEES, INCLUDING OFFICERS AND KEY EMPLOYEES, ARE INCLUDED IN THE ANNUAL BUDGET, WHICH IS ALSO APPROVED BY THE BOARD OF TRUSTEES AND IS DOCUMENTED IN THE BOARD MINUTES. PUBLIC DATA ON SALARIES IN THE NONPROFIT EDUCATIONAL INDUSTRY IS USED FOR COMPARISON PURPOSES IN THE DETERMINATION PROCESS. THE 2022 SALARIES WERE APPROVED BY THE BOARD OF TRUSTEES IN THE FALL OF 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE AND UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,170,540. MANAGEMENT AND GENERAL EXPENSES 52,819. FUNDRAISING EXPENSES 2,703. TOTAL EXPENSES 1,226,062. CONSULTING FEES: PROGRAM SERVICE EXPENSES 895,431. MANAGEMENT AND GENERAL EXPENSES 40,405. FUNDRAISING EXPENSES 2,067. TOTAL EXPENSES 937,903. OTHER OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 16,072. MANAGEMENT AND GENERAL EXPENSES 11,635. FUNDRAISING EXPENSES 26. TOTAL EXPENSES 27,733. FORM 990, PART XI, LINE 9: DEPRECIATION IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -163,927. NET PERIODIC PENSION COST, EXCEPT SERVICE COST 73,641. ADJUSTMENT IN POST-RETIREMENT BENEFIT OBL 263,576. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT AND RISK COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SENTIO INC 5 HANOVER SQUARE SUITE 200 NEW YORK NY 10004 465276461 EDUCATION SUPPORT (INACTIVE) NY 501(C)(3) LINE 10 AFS INTERCULTURAL PROGRAMS INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0