Civic Intelligence

Lingos Global

990 • Fiscal year 2015 • EIN 20-3100992

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

28679 Network PlaceChicago, IL 60673-1286

(832) 794-3279

Siviq Scores

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

Liabilities / Assets

91st percentile

1.00x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

22nd percentile

-8.6%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

2nd percentile

-48%

Faster asset growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

5.2%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$585,654

Down $532,329 (-48%) from 2014

Net Assets

Down

-$501

Down $143,009 (-100%) from 2014

Liabilities

Down

$586,155

Down $389,320 (-40%) from 2014

Revenue

Up

$1,657,633

Up $82,547 (+5.2%) from 2014

Expenses

Up

$1,799,909

Up $253,929 (+16%) from 2014

Net Income

Down

-$142,276

Down $171,382 (-589%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $853,427Liabilities 2011: $665,213Net Assets 2011: $188,2142011Assets 2012: $910,941Liabilities 2012: $717,301Net Assets 2012: $193,6402012Assets 2013: $383,754Liabilities 2013: $271,859Net Assets 2013: $111,8952013Assets 2014: $1,117,983Liabilities 2014: $975,475Net Assets 2014: $142,5082014Assets 2015: $585,654Liabilities 2015: $586,155Net Assets 2015: -$5012015Assets 2016: $858,834Liabilities 2016: $827,129Net Assets 2016: $31,7052016

Highlighted filing

2015

Assets$585,654
Liabilities$586,155
Net Assets-$501

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,239,226Expenses 2011: $1,193,793Net Income 2011: $45,4332011Revenue 2012: $1,315,961Expenses 2012: $1,310,535Net Income 2012: $5,4262012Revenue 2013: $1,446,762Expenses 2013: $1,616,849Net Income 2013: -$170,0872013Revenue 2014: $1,575,086Expenses 2014: $1,545,980Net Income 2014: $29,1062014Revenue 2015: $1,657,633Expenses 2015: $1,799,909Net Income 2015: -$142,2762015Revenue 2016: $2,030,117Expenses 2016: $1,997,911Net Income 2016: $32,2062016

Highlighted filing

2015

Revenue$1,657,633
Expenses$1,799,909
Net Income-$142,276
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,657,633
Mission and Program Overview

Mission

To ensure that individuals and organizations within the international development, humanitarian and sustainability sectors have the right learning at the right place and the right time through: collaboration- maximizing the power of the sector doing things together; localization- striving to serve people in their own communities by providing appropriate tools, language and other capabilities; acceleration- seeking the multiplier effect through innovative models to extend the network, reach and impact of learning: private and public sector participation- forging partnerships with organizations and individuals to deliver best-practice solutions at a fraction of the cost.

To ensure that individuals and organizations within the international development, humanitarian and sustainability sectors have the right learning at the right place and the right time through: collaboration, maximizing the power of the sector doing things together; localization, striving to serve people in their own communities by providing appropriate tools, language and other capabilities; acceleration, seeking the multiplier effect through innovative models to extend the network, reach and impact of learning: private and public sector participation, forging partnerships with organizations and individuals to deliver best-practice solutions at a fraction of the cost.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$364,774$353,338▼ $11,436
Accounts Receivable$670,085$124,492▼ $545,593
Savings and Temporary Cash Investments$57,514$107,824▲ $50,310
Prepaid Expenses and Deferred Charges$15,000$0▼ $15,000
Intangible Assets$10,610$0▼ $10,610
Pledges and Grants Receivable$0--
Total Assets$1,117,983$585,654▼ $532,329
Liabilities
Deferred Revenue$863,969$515,323▼ $348,646
Accounts Payable and Accrued Expenses$111,506$70,832▼ $40,674
Total Liabilities$975,475$586,155▼ $389,320
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$8,500-
Unrestricted Net Assets$142,508$-9,001▼ $151,509
Total Net Assets Fund Balance$142,508$-501▼ $143,009
Total Liabilities and Net Assets / Fund Balance$1,117,983$585,654▼ $532,329
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher ProulxPresident/CEO/exec DirectorFT$200,000$33,679$233,679

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,801
Program Service Revenue
$1,649,832
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,801
Change in Net Assets
$-142,276

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,657,633
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,627,770
Total Revenue per Audited Statements
$4,285,403
Total Revenue per Form 990
$1,657,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,332,834
Other Expenses$467,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$868,932$230,223-$1,099,155
Current Officers, Directors, Trustees, and Key Employees-$233,679-$233,679
Travel$104,169$43,124-$147,293
Other Expenses$124,108--$124,108
Information Technology$10,819$86,296-$97,115
Office Expenses$19,209$25,082-$44,291
Advertising-$24,374-$24,374
Conferences and Meetings$14,470--$14,470
Fees for Services Accounting-$12,092-$12,092
Fees for Services Legal-$3,332-$3,332
Total Functional Expenses$1,141,707$658,202$0$1,799,909

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,427,679
Expenses Not Reported on Form 990$2,627,770
Expenses per Audited Statements$1,799,909
Total Expenses per Form 990$1,799,909
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

This form 990 and all supplemental information is first completed and reviewed by the director of operations. It is then passed to the president and ceo for review, next to the chair of lingos board of directors and its finance committee, and finally to the full board.

Form 990, Part VI, Section B, Line 12C

On an annual basis all lingos directors, officers, employees and contractors are interviewed to assure compliance with the conflict of interest policy. Any questions and/or concerns are brought to the attention of the board of directors. As of the date of this filing, lingos has had no conflicts of interest.

Form 990, Part VI, Section B, Line 15A

Compensation for the president & ceo (executive director) is determined by the board of directors and is based on skill set and experience. Compensation for key employees is determined by the president & ceo. Compensation for contractors is determined by key employees and approved by the president & ceo. 6 of the board members are lingos member representatives who are primarily chief executive officers of their respective organizations. All member representatives consult with their internal salary surveys to assure that lingos compensation structure falls within sector standards.

Form 990, Part VI, Section C, Line 18

This form 990 and all supplemental information is first completed and reviewed by the director of operations. It is then passed to the president and ceo for review, next to the chair of lingos board of directors and its finance committee, and finally to the full board.

Form 990, Part VI, Section C, Line 19

There were no public requests for lingos governing documents,conflicts of interest policy or financial statements in 2015.

Filing and Contact Details

Filer

Filer Name
Lingos Global
EIN
20-3100992
Phone
8327943279
Address
28679 NETWORK PLACE, CHICAGO, IL 60673-1286

Signing Officer

Name
Christopher Proulx
Title
President and CEO
Phone
8327943279
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Proulx
Formed
2005
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Grossman St Amour Cpas Pllc
Address
110 WEST FAYETTE STREET SUITE 900, SYRACUSE, NY 13202
Preparer
Christina R Ondrako CPA
Phone
3154221391
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has an executive committee that assumes responsibility for the audit of its financial statements and the selection of the independent auditor.

Financial Statement Notes

PART X, LINE 2:

The organization complies with fasb asc sub-topic 740-19, income taxes, which requires that a tax position be recognized or derecognized based on a more likely than not threshold. This applies to positions taken or expected to be taken in a tax return including maintaining tax-exempt status. The organization believes its financial statements do not include any uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of and for the years ended december 31,2015. It is the organization's policy to recognize and interest and penalties in general and administrative expenses.

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IRS990/ProgramServiceRevenueGrp/Desc2COURSE AND LICENSE FEE
IRS990/ProgramServiceRevenueGrp/Desc3LAST MILE LEARNING
IRS990/ProgramServiceRevenueGrp/Desc4IT/LEARNING MANAGEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0912100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1512983
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2113777
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt357857
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt453115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0912100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1512983
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2113777
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt357857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt453115
IRS990/ProgSrvcAccomActy2Grp/Desc0LINGOS OPERATES A LEARNING MANAGEMENT SYSTEM THAT SERVES A LIBRARY OF COURSES TO THOUSANDS OF FIELD-BASED HUMANITARIAN RELIEF, DEVELOPMENT AND CONSERVATION WORKERS IN THE DEVELOPING WORLD VIA INTERNET.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0296811
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0166892
IRS990/ProgSrvcAccomActy3Grp/Desc0LINGOS OPERATES A COMMUNITY SITE FOR LEARNING PROFESSIONALS IN THE DEVELOPMENT SECTOR TO ACCESS TOOLS DONATED BY THE PRIVATE SECTOR TO CREATE, MANAGE AND DEPLOY INNOVATIVE LEARNING SOLUTIONS. LINGOS RECRUITS PRIVATE SECTOR COMPANIES AND VOLUNTEERS TO SUPPORT THE INTERNATIONAL NGO COMMUNITY WITH PRODUCTS AND SERVICES THAT DEVELOP AND EXTEND THE SKILL SETS OF FIELD-BASED WORKERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0396363
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0912100
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0766191
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0511252
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0808895
IRS990/PYRevenuesLessExpensesAmt029106
IRS990/PYSalariesCompEmpBnftPaidAmt01034728
IRS990/PYTotalExpensesAmt01545980
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01575086
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-142276
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0570840
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057514
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0107824
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0919901
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0897810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0831224
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0613306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0453549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03715790
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt07477367
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt0737732
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt0687776
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0615538
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt0935465
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt0785066
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt03761577
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01657633
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01585586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01446762
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01548771
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01238615
IRS990ScheduleA/Total509Grp/TotalAmt07477367
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01657633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01585586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01446762
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01548771
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01238615
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07477367
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt02627770
IRS990ScheduleD/DonatedServicesUseFcltsAmt02627770
IRS990ScheduleD/ExpensesNotReportedAmt02627770
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01799909
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt02627770
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01657633
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION COMPLIES WITH FASB ASC SUB-TOPIC 740-19, INCOME TAXES, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE LIKELY THAN NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN INCLUDING MAINTAINING TAX-EXEMPT STATUS. THE ORGANIZATION BELIEVES ITS FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31,2015. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE AND INTEREST AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01799909
IRS990ScheduleD/TotalRevenuePerForm990Amt01657633
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04285403
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04427679
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0200000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount020000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06331
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07348
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER PROULX
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO/EXEC DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0233679
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION FOR THE PRESIDENT AND CEO IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON SKILL SET AND EXPERIENCE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS FORM 990 AND ALL SUPPLEMENTAL INFORMATION IS FIRST COMPLETED AND REVIEWED BY THE DIRECTOR OF OPERATIONS. IT IS THEN PASSED TO THE PRESIDENT AND CEO FOR REVIEW, NEXT TO THE CHAIR OF LINGOS BOARD OF DIRECTORS AND ITS FINANCE COMMITTEE, AND FINALLY TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS ALL LINGOS DIRECTORS, OFFICERS, EMPLOYEES AND CONTRACTORS ARE INTERVIEWED TO ASSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY QUESTIONS AND/OR CONCERNS ARE BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS. AS OF THE DATE OF THIS FILING, LINGOS HAS HAD NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE PRESIDENT & CEO (EXECUTIVE DIRECTOR) IS DETERMINED BY THE BOARD OF DIRECTORS AND IS BASED ON SKILL SET AND EXPERIENCE. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT & CEO. COMPENSATION FOR CONTRACTORS IS DETERMINED BY KEY EMPLOYEES AND APPROVED BY THE PRESIDENT & CEO. 6 OF THE BOARD MEMBERS ARE LINGOS MEMBER REPRESENTATIVES WHO ARE PRIMARILY CHIEF EXECUTIVE OFFICERS OF THEIR RESPECTIVE ORGANIZATIONS. ALL MEMBER REPRESENTATIVES CONSULT WITH THEIR INTERNAL SALARY SURVEYS TO ASSURE THAT LINGOS COMPENSATION STRUCTURE FALLS WITHIN SECTOR STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS FORM 990 AND ALL SUPPLEMENTAL INFORMATION IS FIRST COMPLETED AND REVIEWED BY THE DIRECTOR OF OPERATIONS. IT IS THEN PASSED TO THE PRESIDENT AND CEO FOR REVIEW, NEXT TO THE CHAIR OF LINGOS BOARD OF DIRECTORS AND ITS FINANCE COMMITTEE, AND FINALLY TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WERE NO PUBLIC REQUESTS FOR LINGOS GOVERNING DOCUMENTS,CONFLICTS OF INTEREST POLICY OR FINANCIAL STATEMENTS IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt08500
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01117983
IRS990/TotalAssetsEOYAmt0585654
IRS990/TotalAssetsGrp/BOYAmt01117983
IRS990/TotalAssetsGrp/EOYAmt0585654
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt07801
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0658202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01141707
IRS990/TotalFunctionalExpensesGrp/TotalAmt01799909
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0975475
IRS990/TotalLiabilitiesEOYAmt0586155
IRS990/TotalLiabilitiesGrp/BOYAmt0975475

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