Civic Intelligence

Afs Intercultural Programs Inc.

990 • Fiscal year 2018 • EIN 13-5596742

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 21, 2019

71 WEST 23RD ST Suite 6TH FLNew York, NY 10010

(212) 807-8686

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.38x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.31x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

23rd percentile

-4.4%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

84th percentile

$352,606

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

39th percentile

-0.5%

Faster asset growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

5.1%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$14,555,998

Down $80,385 (-0.5%) from 2017

Net Assets

Up

$9,048,137

Up $512,414 (+6.0%) from 2017

Liabilities

Down

$5,507,861

Down $592,799 (-9.7%) from 2017

Revenue

Up

$17,901,737

Up $872,296 (+5.1%) from 2017

Expenses

Up

$18,688,557

Up $1,399,597 (+8.1%) from 2017

Net Income

Down

-$786,820

Down $527,301 (-203%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $10,225,428Liabilities 2010: $4,432,292Net Assets 2010: $5,793,1362010Assets 2011: $13,375,777Liabilities 2011: $5,863,973Net Assets 2011: $7,511,8042011Assets 2012: $14,574,983Liabilities 2012: $5,548,595Net Assets 2012: $9,026,3882012Assets 2013: $15,652,745Liabilities 2013: $5,305,555Net Assets 2013: $10,347,1902013Assets 2014: $16,386,180Liabilities 2014: $6,700,383Net Assets 2014: $9,685,7972014Assets 2015: $16,527,208Liabilities 2015: $6,586,188Net Assets 2015: $9,941,0202015Assets 2016: $15,518,464Liabilities 2016: $5,889,032Net Assets 2016: $9,629,4322016Assets 2017: $14,636,383Liabilities 2017: $6,100,660Net Assets 2017: $8,535,7232017Assets 2018: $14,555,998Liabilities 2018: $5,507,861Net Assets 2018: $9,048,1372018Assets 2019: $13,762,749Liabilities 2019: $5,725,367Net Assets 2019: $8,037,3822019Assets 2020: $11,241,910Liabilities 2020: $3,405,503Net Assets 2020: $7,836,4072020Assets 2021: $14,241,646Liabilities 2021: $2,902,910Net Assets 2021: $11,338,7362021Assets 2022: $15,804,621Liabilities 2022: $9,040,246Net Assets 2022: $6,764,3752022Assets 2023: $15,544,350Liabilities 2023: $8,675,757Net Assets 2023: $6,868,5932023Assets 2024: $15,000,030Liabilities 2024: $7,730,059Net Assets 2024: $7,269,9712024

Highlighted filing

2018

Assets$14,555,998
Liabilities$5,507,861
Net Assets$9,048,137

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $15,245,6402010Revenue 2011: $18,241,247Expenses 2011: $16,160,350Net Income 2011: $2,080,8972011Expenses 2012: $17,861,0542012Revenue 2013: $20,913,192Expenses 2013: $19,313,911Net Income 2013: $1,599,2812013Revenue 2014: $19,598,047Expenses 2014: $19,719,251Net Income 2014: -$121,2042014Revenue 2015: $17,979,391Expenses 2015: $17,699,468Net Income 2015: $279,9232015Revenue 2016: $17,781,213Expenses 2016: $18,286,801Net Income 2016: -$505,5882016Revenue 2017: $17,029,441Expenses 2017: $17,288,960Net Income 2017: -$259,5192017Revenue 2018: $17,901,737Expenses 2018: $18,688,557Net Income 2018: -$786,8202018Revenue 2019: $18,062,601Expenses 2019: $19,701,947Net Income 2019: -$1,639,3462019Revenue 2020: $12,491,561Expenses 2020: $12,499,579Net Income 2020: -$8,0182020Revenue 2021: $12,687,356Expenses 2021: $9,331,509Net Income 2021: $3,355,8472021Revenue 2022: $11,073,009Expenses 2022: $15,372,147Net Income 2022: -$4,299,1382022Revenue 2023: $17,367,440Expenses 2023: $17,076,470Net Income 2023: $290,9702023Revenue 2024: $17,221,461Expenses 2024: $17,038,790Net Income 2024: $182,6712024

Highlighted filing

2018

Revenue$17,901,737
Expenses$18,688,557
Net Income-$786,820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$17,902,622
Mission and Program Overview

Mission

Afs is an international, voluntary, non-governmental, non-profit organization that provides intercultural learning opportunities to help people develop the knowledge, skills and understanding needed to create a more just and peaceful world. The core values and attributes of afs enables people to act as responsible global citizens working for peace and understanding in a diverse world. It acknowledges that peace is a dynamic concept threatened by injustice, inequality and intolerance. Afs seeks to affirm faith in the dignity and worth of every human being and of all nations and cultures. It encourages respect for human rights and fundamental freedoms without distinction as to race, sex, language, religion or social status. Afs activities are based on our core values of dignity, respect for difference, harmony, sensitivity and tolerance.

Afs is an international, voluntary, non- governmental, non-profit organization that provides intercultural learning opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,509,726$7,385,293▲ $875,567
Investments Other Securities$3,260,364$2,830,377▼ $429,987
Accounts Receivable$1,384,441$1,106,448▼ $277,993
Prepaid Expenses and Deferred Charges$1,129,921$952,910▼ $177,011
Other Notes and Loans Receivable, Net$380,440$321,000▼ $59,440
Land, Buildings, and Equipment, Net$205,233$200,734▼ $4,499
Savings and Temporary Cash Investments$109,806$80,803▼ $29,003
Investments in Publicly Traded Securities$0$29,231▲ $29,231
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,636,383$14,555,998▼ $80,385
Other Assets Total$1,656,452$1,649,202▼ $7,250
Liabilities
Deferred Revenue$2,116,530$2,314,642▲ $198,112
Accounts Payable and Accrued Expenses$1,047,215$2,102,468▲ $1,055,253
Other Liabilities$2,936,915$1,090,751▼ $1,846,164
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,100,660$5,507,861▼ $592,799
Net Assets / Fund Balance
Unrestricted Net Assets$6,622,845$7,273,968▲ $651,123
Permanently Rstr Net Assets$1,164,611$1,101,499▼ $63,112
Temporarily Rstr Net Assets$748,267$672,670▼ $75,597
Total Net Assets Fund Balance$8,535,723$9,048,137▲ $512,414
Total Liabilities and Net Assets / Fund Balance$14,636,383$14,555,998▼ $80,385

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$550,243$550,243
Equipment$165,940$339,894$505,834
Other Land Buildings$34,794$27,407$62,201
Other Assets Org$530,499--
Other Securities$2,830,377--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$571,000-▼ $50,755-$520,245
2017$593,955$450-$23,405$571,000
2016$553,964$65,155-$25,164$593,955
2015$635,737$32,327-$114,100$553,964
2014$635,254$483--$635,737
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel ObstPresident and CEOFT$312,268$40,338$352,606
Urs-rainer Von ArxVP and CFO - Through 5/2018FT$211,553$28,652$240,205
Melissa LilesChief Education OfficerFT$207,677$24,349$232,026
George Hal DentonGeneral CounselFT$181,320$38,930$220,250
Bert VercamerChief Prgm Innovation OfficerPT$151,491$20,077$171,568
Lucas De Ross WelterChief Organization OfficerFT$140,809$27,143$167,952
Sheryl TuckerChief External Affairs OfficerFT$139,438$11,703$151,141
Rita Bangane JarecsniCHIEF FIN'L & OPER'L OFFICERFT$119,079$7,861$126,940
Larry BarnettDirector, Risk & Crisis MgmtFT$110,180$16,490$126,670
Maria Grazia BriziAssociate General CounselFT$103,369$16,223$119,592
Laila KhanDirector of DevelopmentFT$102,448$12,214$114,662

Board Members and Trustees

NameTitle
Vishakha DesaiChair
Brian AtwoodVice Chair
Alexis ZlocowskiTrustee
Amalie FerdinandTrustee
Ernesto Rey MorenoTrustee
Ivonne De LeonTrustee
Jackie ChimhanziTrustee
Makiko HaragaTrustee
Najmuzzaman MohammadTrustee
Roberto RuffinoTrustee
Ulrich VossTrustee
Eric LomeliTrustee - as of 9/2018
Isada HiranwiwatkulTrustee - as of 9/2018
Veronica Boix MansillaTrustee - as of 9/2018
Willibald PlesserTrustee - as of 9/2018
Don MohanlalTrustee - Through 9/2018
Maureen ErasmusTrustee - Through 9/2018
Ragnar ThorvardarsonTrustee - Through 9/2018
William MeserveTrustee - Through 9/2018

Highest Paid Contractors

ContractorServicesLocationCompensation
Hendercross USA LLCConsulting11900 BISCAYNE BLVD STE 289, Miami, FL 33181$165,810
Ideo LPDesign150 FOREST AVENUE, Palo Alto, CA 94301$140,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,829,713
Program Service Revenue
$15,741,280
Investment Income
$330,744
Other Revenue
$0
All Other Contributions
$1,829,713
Change in Net Assets
$-786,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,925,398
Salaries, Compensation, and Employee Benefits$4,538,482
Grants and Similar Amounts Paid$1,224,677
Total Fundraising Expense$11,558
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$6,137,664$5,263-$6,142,927
Other Salaries and Wages$2,094,128$256,944$4,205$2,355,277
Fees for Services Management$1,632,636$1,767$63$1,634,466
Current Officers, Directors, Trustees, and Key Employees$1,020,209$161,146$2,033$1,183,388
Foreign Grants$970,201--$970,201
Conferences and Meetings$784,270$59,599$158$844,027
Other Employee Benefits$378,367$140,554$693$519,614
Occupancy$84,041$433,139-$517,180
Information Technology$337,709$23,912-$361,621
Grants to Domestic Orgs$254,476--$254,476
Payroll Taxes$216,441$30,602$447$247,490
Pension Plan Contributions$203,518$28,775$420$232,713
Depreciation Depletion$85,654$85,654-$171,308
All Other Expenses$99,196$13,236-$112,432
Fees for Services Legal-$110,474-$110,474
Office Expenses$35,707$46,590$3,539$85,836
Fees for Services Accounting-$48,000-$48,000
Other Expenses$3,938$15,745-$19,683
Total Functional Expenses$17,173,488$1,503,511$11,558$18,688,557
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Afs USA IncNew York, NY501(c)(3)Scholarship & Support$254,585

International Summary

Employees
15
Spending
$1,991,690

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificGrantmakingConsulting/it Service-3$594,086
East Asia and the PacificProgram Services---$355,435
Europe (Including Iceland and Greenland)Program Services---$351,983
South AmericaProgram Services---$218,252
Middle East and North AfricaGrantmakingConsulting-6$136,804
South AmericaGrantmakingConsulting-5$136,055
Sub-Saharan AfricaProgram Services---$95,819
Europe (Including Iceland and Greenland)Grantmaking---$46,180
Central America and the CaribbeanGrantmakingConsulting-1$32,529
Sub-Saharan AfricaGrantmaking---$24,547
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Post-retirement Obliga$1,090,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI:

Section a, line 3: corporate secretary services provided by an independent company. Section a, lines 6 & 7a: the members of the organization are affiliate organizations, also known as partners, and elect the board of trustees. Section b, line 11b: a draft form 990 is provided to members of the audit committee of the board of trustees and issues related to the filing are addressed prior to submission. Section b, line 12c: each year, trustees are requested to disclose any potential conflicts of interest. Section b, line 15: salaries for all employees, including officers and key employees, are included in the annual budget which is approved by the board of trustees. Section c, line 19: the organization makes its form 990 and financial statements available upon request. The governing documents and conflicts of interest policy are distributed internally and not made available to the public.

Filing and Contact Details

Filer

Filer Name
AFS Intercultural Programs Inc
EIN
13-5596742
In Care Of
% MONICA OUR
Phone
2128078686
Address
71 WEST 23RD ST Suite 6TH FL, NEW YORK, NY 10010

Signing Officer

Name
Rita Bangane Jarecsni
Title
CFO
Phone
2122090920
Signed
2019-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rita Bangane Jarecsni
Formed
1947
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
15
Employees
43
Volunteers
10

Preparer

Firm
Eisneramper Llp
Address
750 THIRD AVENUE, NEW YORK, NY 10017-2703
Preparer
Candice Meth
Phone
2129498700
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINES 7A & 7B AND PART V, LINES 3A & 3B:

Due to the tax cuts and jobs act, afs intercultural programs, inc. Was subject to unrelated business income tax on the disallowed transportation and qualified parking fringe benefits and accordingly filed the form 990-t.

FORM 990, PART XI, LINE 9:

The change in net assets represents the following: unrealized loss on beneficial interest in perpetual assets $ (63,112) change in post-retirement benefit obligation other than net periodic benefit cost 1,927,384 net change $ 1,864,272

Financial Statement Notes

SCHEDULE D, PART V, LINE 4:

Interest generated by endowments are to be provided as grants and scholarships to member organizations.

SCHEDULE D, PART X, LINE 2:

The organization is subject to the provisions of the financial accounting standards board's (the "fasb") accounting standards codification ("asc") topic 740, income taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the organization's general tax-exempt status, management believes asc topic 740-10-05 has not had, and is not expected to have, a material effect on its consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE - AS OF 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE - AS OF 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE - THROUGH 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE - THROUGH 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE - THROUGH 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE - AS OF 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE - THROUGH 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE - AS OF 9/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF FIN'L & OPER'L OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP AND CFO - THROUGH 5/2018
IRS990/Form990PartVIISectionAGrp/TitleTxt22GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF EDUCATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF PRGM INNOVATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF ORGANIZATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR, RISK & CRISIS MGMT
IRS990/Form990PartVIISectionAGrp/TitleTxt27CHIEF EXTERNAL AFFAIRS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director of Development
IRS990/Form990PartVIISectionAGrp/TitleTxt29ASSOCIATE GENERAL COUNSEL
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.0$7.73$7.27$17.2$17.0$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.5$8.68$6.87$17.4$17.1$0.29
2022Detailed filing. Detailed filing data is available for this year.$15.8$9.04$6.76$11.1$15.4$4.30
2021Detailed filing. Detailed filing data is available for this year.$14.2$2.90$11.3$12.7$9.33$3.36
2020Detailed filing. Detailed filing data is available for this year.$11.2$3.41$7.84$12.5$12.5$0.01
2019Detailed filing. Detailed filing data is available for this year.$13.8$5.73$8.04$18.1$19.7$1.64
2018Detailed filing. Detailed filing data is available for this year.$14.6$5.51$9.05$17.9$18.7$0.79
2017Detailed filing. Detailed filing data is available for this year.$14.6$6.10$8.54$17.0$17.3$0.26
2016Detailed filing. Detailed filing data is available for this year.$15.5$5.89$9.63$17.8$18.3$0.51
2015Detailed filing. Detailed filing data is available for this year.$16.5$6.59$9.94$18.0$17.7$0.28
2014Detailed filing. Detailed filing data is available for this year.$16.4$6.70$9.69$19.6$19.7$0.12
2013Detailed filing. Detailed filing data is available for this year.$15.7$5.31$10.3$20.9$19.3$1.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$5.55$9.03$17.9
2011Summary only. Only limited summary data is available for this year.$13.4$5.86$7.51$18.2$16.2$2.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$4.43$5.79$15.2