2024-11-14T19:44:46-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 135596742 AFS INTERCULTURAL PROGRAMS INC AFSI 2122090900 5 HANOVER SQUARE 1402 NEW YORK NY 10004 RITA JARECSNI CFO AND OPERATIONAL OFFICER 2122090900 2024-11-14 1 1 EVA MRUK P00543254 2122862600 2024-11-12 2023 2024-10-15 13:58:12Z DANIEL T OBST 5 HANOVER SQUARE 1402 NEW YORK NY 10004 17367440 0 X WWW.AFS.ORG X 1947 NY AFS INTERCULTURAL PROGRAMS IS A GLOBAL NETWORK THAT DEVELOPS ACTIVE GLOBAL CITIZENS. 16 15 28 18 0 0 3470870 4731797 7480429 12387586 121710 248057 0 0 11073009 17367440 2464640 3058217 0 0 3320428 3505887 0 0 23207 9587079 10512366 15372147 17076470 -4299138 290970 15804621 15544350 9040246 8675757 6764375 6868593 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 9602071 3058217 6002742 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. 4703607 0 5135575 WORLDWIDE HEALTH INSURANCE POLICIES PROVIDE LOW COST AND EFFICIENT MEDICAL COVERAGE FOR STUDENT PARTICIPANTS ENGAGING IN INTERCULTURAL LEARNING. 1047497 0 945095 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. 373683 304174 THE ORGANIZATION CONDUCTS PROJECTS FOR THE AFS NETWORK 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. 373683 304174 15726858 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 17 0 28 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 & CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 327708 0 46917 AMALIE FERDINAND CHAIR 3.00 0.00 X X 0 0 0 GUSTAVO SENECHAL VICE CHAIR 3.00 0.00 X X 0 0 0 MARTYN BARRETT TRUSTEE 3.00 0.00 X 0 0 0 MATTEO BIANCOLINI TRUSTEE 3.00 0.00 X 0 0 0 MAKIKO HARAGA TRUSTEE 3.00 0.00 X 0 0 0 LENNART D'HULST TRUSTEE 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 THRU 10/23/2023 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 THRU 10/23/2023 3.00 0.00 X 0 0 0 ERNESTO REY MORENO TRUSTEE 3.00 0.00 X 0 0 0 HELMUT SCHUSTER TRUSTEE THRU 10/23/2023 3.00 0.00 X 0 0 0 ULRICH VOSS TRUSTEE 3.00 0.00 X 0 0 0 WANTOE WANTOE TRUSTEE 3.00 0.00 X 0 0 0 RITA JARECSNI CHIEF FINANCIAL OFFICER 40.00 0.00 X 189802 0 9490 GEORGE H DENTON - GENERAL COUNSEL & CHIEF RISK MGMT. OFFICER 32.00 0.00 X 208658 0 55542 LUCAS WELTER - CHIEF ORG DEVELOPMENT & STRATEGY OFFICER 40.00 0.00 X 153705 0 53743 EFREM FISHER CHIEF PROGRAMS OFFICER 40.00 0.00 X 149495 0 79646 NICOLE ANGULO - CHIEF DEPUTY ORGANIZATIONAL DEVELOPMENT OFFICER 40.00 0.00 X 116157 0 8442 LARRY BARNETT DIRECTOR, RISK & CRISIS MA 40.00 0.00 X 120798 0 26567 ANDREZA MARTINS CHIEF DEPUTY PROGRAM OFFICER 40.00 0.00 X 113974 0 0 PEDRO JUNQUEIRA CHIEF DIGITAL OFFICER 40.00 0.00 X 153973 0 5596 1534270 0 285943 9 0 1 0 MB SYSTEM AUTOMATION CO LTD 267/2-3 LADPRAO SOI 101 LADPRAO RO BANGKOK WANGTHONGLANG TH 10310 IT SERVICES 415799 UNIVERSITY OF PENNSYLVANIA 3701 LOCUST WALK CASTER BUILDING PHILADELPHIA PA 19104 CURRICULUM SERVICES 233205 EDUARDO HENRIQUE ASSED DE ARAUJO FEIO RUA DO BARAO 18/1 LISBON PO 1100-072 CONSULTING SERVICES 110540 3 727863 4003934 4731797 FEES FROM PARTNER ORGANIZATIONS 813920 11165080 11165080 INTERNATIONAL CONFERENCE FEES 611710 1222506 1222506 12387586 248057 248057 17367440 12387586 0 248057 X 643804 643804 8360 8360 2406053 2406053 1045565 861028 184537 1928658 1738303 181745 8610 135468 121024 13783 661 182888 158555 23566 767 213308 186509 26149 650 50102 47746 2212 144 40000 38119 1766 115 2537733 2414343 116149 7241 221232 148498 68727 4007 655100 622174 31973 953 418408 4038 414370 560354 532922 27421 11 613656 583615 30030 11 26604 26604 54236 27118 27118 5146087 5123332 22755 BAD DEBT EXPENSE 77844 77844 MISCELLANEOUS EXPENSES 77281 59293 17951 37 TRAINING / RECOGNITION 21054 350 20704 REPAIRS AND MAINTENANCE 11108 107 11001 1567 1567 17076470 15726858 1326405 23207 3550851 3740579 95662 96401 34195 213051 326283 90038 102750 473471 1129356 656676 674744 632725 82951 42019 2224067 2498039 27274 24439 8231232 7709637 15804621 15544350 1313101 737080 263750 70909 500000 500000 6963395 7367768 9040246 8675757 X 4688814 4808619 2075561 2059974 6764375 6868593 15804621 15544350 X 290970 150945 -337697 X X 0 1 X 1 0 X 2003630 2007780 2660622 3470870 4731797 14874699 16311685 10354911 9828705 7480429 12387586 56363316 18315315 12362691 12489327 10951299 17119383 71238015 30000 20075 50075 0 30000 20075 50075 71187940 144503 135917 168921 121710 248057 819108 144503 135917 168921 121710 248057 819108 18459818 12498608 12658248 11073009 17367440 72057123 0.98790 0.98980 0.01140 0.01020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 608905 25103 75236 709244 700248 25000 -116343 608905 638340 28065 33843 700248 590241 48099 638340 520245 69996 590241 1.00000 0 0 34079 7194 26885 640665 625531 15134 42019 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 4746064 COLLECTIVE INSURANCE ACCOUNT, NET 1521692 DUE FROM PARTNER ORGANIZATIONS 866567 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 575314 7709637 OPERATING LEASE LIABILITY 4977203 DUE TO PARTNER ORGANIZATIONS 1239168 ACCRUED POST-RETIREMENT BENEFIT 1151397 7367768 X 17180688 150945 109738 260683 16920005 447435 447435 17367440 17076470 0 17076470 0 17076470 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET PERIODIC PENSION COST, EXCEPT SERVICE COST 54,690. DEPRECIATION IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 55,048. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADJUSTMENT IN POST-RETIREMENT BENEFIT OBLIGATION 447,435. 1 SUB-SAHARAN AFRICA 0 2 GRANTS TO RECIPIENTS LOCATED IN THE REGION 50260 SOUTH AMERICA 0 7 GRANTS TO RECIPIENTS LOCATED IN THE REGION 218492 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 2100 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 5000 MIDDLE EAST AND NORTH AFRICA 0 1 GRANTS TO RECIPIENTS LOCATED IN THE REGION 269486 EUROPE (INCLUDING ICELAND & GREENLAND) 0 9 GRANTS TO RECIPIENTS LOCATED IN THE REGION 415408 EAST ASIA AND THE PACIFIC 0 3 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1384641 CENTRAL AMERICA AND THE CARIBBEAN 0 2 GRANTS TO RECIPIENTS LOCATED IN THE REGION 60666 0 24 0 0 0 24 2406053 0 2406053 EAST ASIA AND THE PACIFIC SCHOLARSHIP 1337981 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SCHOLARSHIP 400627 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA SCHOLARSHIP 269485 WIRE TRANSFER 0 SOUTH AMERICA SCHOLARSHIP 205419 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN SCHOLARSHIP 59595 WIRE TRANSFER 0 SUB-SAHARAN AFRICA SCHOLARSHIP 43700 WIRE TRANSFER 0 22 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 PREDETERMINED 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 THAT 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. 1 AFS USA INC 120 WALL STREET NEW YORK NY 10005 391711417 501(C)(3) 599232 0 SCHOLARSHIP AND SUPPORT 1 0 SCHOLARSHIP / SUPPORT 5 8360 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 PREDETERMINED 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 THAT THE FUNDS ARE UTILIZED AS SET FORTH IN THE CONDITIONS OF THE AGREEMENT. X X 0 0 0 0 0 0 0 0 0 DANIEL T OBST PRESIDENT & CHIEF EXECUTIVE OFFICER 327708 0 0 0 0 0 23084 0 23833 0 374625 0 0 0 GEORGE H DENTON - GENERAL COUNSEL & CHIEF RISK MGMT. OFFICER 208658 0 0 0 0 0 25350 0 30192 0 264200 0 0 0 EFREM FISHER CHIEF PROGRAMS OFFICER 149495 0 0 0 0 0 37629 0 42017 0 229141 0 0 0 LUCAS WELTER - CHIEF ORG DEVELOPMENT & STRATEGY OFFICER 153705 0 0 0 0 0 23433 0 30310 0 207448 0 0 0 RITA JARECSNI CHIEF FINANCIAL OFFICER 189802 0 0 0 0 0 9490 0 0 0 199292 0 0 0 PEDRO JUNQUEIRA CHIEF DIGITAL OFFICER 153973 0 0 0 0 0 3354 0 2242 0 159569 0 0 0 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 REVIEWED 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 2023 SALARIES WERE APPROVED BY THE BOARD OF TRUSTEES IN THE FALL OF 2022. 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 1,211,853. MANAGEMENT AND GENERAL EXPENSES 56,140. FUNDRAISING EXPENSES 3,654. TOTAL EXPENSES 1,271,647. CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,185,710. MANAGEMENT AND GENERAL EXPENSES 54,929. FUNDRAISING EXPENSES 3,576. TOTAL EXPENSES 1,244,215. OTHER OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 16,780. MANAGEMENT AND GENERAL EXPENSES 5,080. FUNDRAISING EXPENSES 11. TOTAL EXPENSES 21,871. FORM 990, PART XI, LINE 9: DEPRECIATION IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 55,048. NET PERIODIC PENSION COST, EXCEPT SERVICE COST 54,690. ADJUSTMENT IN POST-RETIREMENT BENEFIT OBLIGATION -447,435. 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, DISSOLVED 5/15/2023 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