Afs Intercultural Programs Inc

“The members of the organization are affiliate organizations, also known as partners.”

“The members of the organization have the right to elect the board of trustees”

“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.”

“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.”

“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 2024 salaries were approved by the board of trustees in october 2023.”

“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.”

“Professional fees: program service expenses 483,954. Management and general expenses 80,446. Fundraising expenses 2,456. Total expenses 566,856. Consulting fees: program service expenses 1,176,684. Management and general expenses 71,458. Fundraising expenses 2,182. Total expenses 1,250,324. Other outside services: program service expenses 4,314. Management and general expenses 9. Fundraising expenses 1. Total expenses 4,324. Program/curriculum services: program service expenses 117,114. Management and general expenses 0. Fundraising expenses 0. Total expenses 117,114. Upwork service fees: program service expenses 93,317. Management and general expenses 0. Fundraising expenses 0. Total expenses 93,317. Brokerage services: program service expenses 135,984. Management and general expenses 0. Fundraising expenses 0. Total expenses 135,984. Professional support: program service expenses 102,534. Management and general expenses 0. Fundraising expenses 0. Total expenses 102,534.”

“Depreciation in value of beneficial interest in assets held by others 31,303. Net periodic pension cost, except service cost 51,483. Adjustment in post-retirement benefit obligation 104,834.”

“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.”