Civic Intelligence

F L a G Inc.

990 • Fiscal year 2020 • EIN 38-2896940

Oct 01, 2019 to Sep 30, 2020 • Filed on Apr 13, 2021

414 S Burdick St Suite 200Kalamazoo, MI 49007

(800) 942-3524

Siviq Scores

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

Liabilities / Assets

97th percentile

1.53x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.66x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$176,065

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

66th percentile

15%

Faster asset growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

13th percentile

-36%

Faster revenue growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$862,443

Up $110,666 (+15%) from 2019

Net Assets

Down

-$461,248

Down $608,079 (-414%) from 2019

Liabilities

Up

$1,323,691

Up $718,745 (+119%) from 2019

Revenue

Down

$2,003,039

Down $1,130,108 (-36%) from 2019

Expenses

Down

$2,611,118

Down $726,852 (-22%) from 2019

Net Income

Down

-$608,079

Down $403,256 (-197%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $220,029Liabilities 2010: $29,436Net Assets 2010: $190,5932010Assets 2011: $284,299Liabilities 2011: $21,468Net Assets 2011: $262,8312011Assets 2012: $336,849Liabilities 2012: $157,981Net Assets 2012: $178,8682012Assets 2013: $369,548Liabilities 2013: $254,607Net Assets 2013: $114,9412013Assets 2014: $529,244Liabilities 2014: $536,140Net Assets 2014: -$6,8962014Assets 2015: $443,652Liabilities 2015: $674,379Net Assets 2015: -$230,7272015Assets 2016: $478,767Liabilities 2016: $766,287Net Assets 2016: -$287,5202016Assets 2017: $849,707Liabilities 2017: $873,643Net Assets 2017: -$23,9362017Assets 2018: $995,628Liabilities 2018: $643,974Net Assets 2018: $351,6542018Assets 2019: $751,777Liabilities 2019: $604,946Net Assets 2019: $146,8312019Assets 2020: $862,443Liabilities 2020: $1,323,691Net Assets 2020: -$461,2482020Assets 2021: $1,576,607Liabilities 2021: $1,805,277Net Assets 2021: -$228,6702021Assets 2022: $1,639,158Liabilities 2022: $1,942,135Net Assets 2022: -$302,9772022Assets 2023: $2,210,323Liabilities 2023: $2,679,999Net Assets 2023: -$469,6762023Assets 2024: $1,415,827Liabilities 2024: $1,822,588Net Assets 2024: -$406,7612024Assets 2025: $1,412,820Liabilities 2025: $1,782,508Net Assets 2025: -$369,6882025

Highlighted filing

2020

Assets$862,443
Liabilities$1,323,691
Net Assets-$461,248

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,374,2392010Expenses 2011: $1,953,8792011Expenses 2012: $3,068,9512012Revenue 2013: $4,683,706Expenses 2013: $4,747,633Net Income 2013: -$63,9272013Revenue 2014: $3,547,344Expenses 2014: $3,586,241Net Income 2014: -$38,8972014Revenue 2015: $3,499,133Expenses 2015: $3,722,964Net Income 2015: -$223,8312015Revenue 2016: $3,627,482Expenses 2016: $3,684,275Net Income 2016: -$56,7932016Revenue 2017: $3,858,175Expenses 2017: $3,594,591Net Income 2017: $263,5842017Revenue 2018: $3,948,197Expenses 2018: $3,572,607Net Income 2018: $375,5902018Revenue 2019: $3,133,147Expenses 2019: $3,337,970Net Income 2019: -$204,8232019Revenue 2020: $2,003,039Expenses 2020: $2,611,118Net Income 2020: -$608,0792020Revenue 2021: $2,943,457Expenses 2021: $2,316,879Net Income 2021: $626,5782021Revenue 2022: $3,294,952Expenses 2022: $3,369,259Net Income 2022: -$74,3072022Revenue 2023: $3,198,030Expenses 2023: $3,364,729Net Income 2023: -$166,6992023Revenue 2024: $3,444,984Expenses 2024: $3,382,069Net Income 2024: $62,9152024Revenue 2025: $3,490,358Expenses 2025: $3,453,285Net Income 2025: $37,0732025

Highlighted filing

2020

Revenue$2,003,039
Expenses$2,611,118
Net Income-$608,079
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Apr 13, 2021
Return Version
2019v5.2
Gross Receipts
$2,003,039
Mission and Program Overview

Mission

Placing foreign students in american high schools for cultural and educational exchange by locating sponsor families for the students to live with and maintaining those students while in the united states of america.

Placing foreign students in american high schools for cultural and educational exchange by locating sponsor families for them to live with & maintaining students while in the us.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$700,224$696,891▼ $3,333
Accounts Receivable$29,580$153,052▲ $123,472
Prepaid Expenses and Deferred Charges$21,973$12,500▼ $9,473
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$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$751,777$862,443▲ $110,666
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$505,280▲ $505,280
Deferred Revenue$0$380,316▲ $380,316
Accounts Payable and Accrued Expenses$202,682$264,287▲ $61,605
Other Liabilities$402,264$173,808▼ $228,456
Grants Payable$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$604,946$1,323,691▲ $718,745
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$146,831$-461,248▼ $608,079
Total Net Assets Fund Balance$146,831$-461,248▼ $608,079
Total Liabilities and Net Assets / Fund Balance$751,777$862,443▲ $110,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wilmar R Cunha-filhoExecutive DirectorFT$154,500$21,565$176,065
Molly WeiberEv Programs Managing DirectorFT$116,800$4,212$121,012
Teresa CunhaOperations DirectorFT$112,165$4,142$116,307

Board Members and Trustees

NameTitle
Jennifer GilesVice President
Erfan PirbhaiBoard Member
Marc MoralezBoard Member
Robyn DoornweerdBoard Member
Stephen W BlannChief Financial Officer
Brian VarneySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$314,600
Program Service Revenue
$1,686,420
Investment Income
$0
Other Revenue
$2,019
Change in Net Assets
$-608,079

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,003,039
Total Revenue per Audited Statements
$2,003,039
Total Revenue per Form 990
$2,003,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,440,374
Other Expenses$1,170,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,237,608$26,701-$1,264,309
Insurance$145,009$36,989-$181,998
Current Officers, Directors, Trustees, and Key Employees-$176,065-$176,065
Fees for Services Accounting-$107,638-$107,638
Fees for Services Other-$72,931-$72,931
Office Expenses$933$62,520-$63,453
Travel$11,999$47,956-$59,955
Occupancy-$59,473-$59,473
Information Technology-$50,432-$50,432
Conferences and Meetings$3,048$37,623-$40,671
Advertising$2,530$17,024-$19,554
Interest-$6,152-$6,152
Other Expenses$251$648-$899
Total Functional Expenses$1,897,662$713,456$0$2,611,118

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,611,118
Total Expenses per Audited Statements$2,611,118
Total Expenses per Form 990$2,611,118
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Flag Ims LLCCommon Board MembersConsulting ServicesNo$33,750
Teresa CunhaSpouse-wilmar Cunha-filhoExchange Program- Flag BrazilNo$9,520

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
Student Allowances Payable$173,808
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Foreign Links Around the Globe Inc
EIN
38-2896940
In Care Of
% STEPHEN W BLANN CFO
Phone
8009423524
Address
414 S BURDICK ST SUITE 200, KALAMAZOO, MI 49007

Signing Officer

Name
Wilmar R Cunha-filho
Title
Executive Director
Phone
8009423524
Signed
2021-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wimar R Cunha-filho
Formed
1989
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
5
Employees
32
Volunteers
5

Preparer

Firm
Bdo USA Llp
Address
200 OTTAWA AVE NW STE 300, GRAND RAPIDS, MI 49503
Preparer
Jacob Cook
Phone
6167747000
Supplemental Narrative

Additional Explanations

Family and Business Relationship Disclosure

Form 990, part vi, section a, line 2: wilmar r. Cunha-filho, and vice president erfan pirbhai are co-owners of flag ims, llc. Executive director wilmar r. Cunha-filho and operations director teresa cunha are spouses

Delegation of Management Duties

Form 990, part vi, section a, line 3 flag has contracted with rehmann robson to serve in the role of chief financial officer. Stephen w. Blann (cfo) provides monthly support in the areas of overseeing and reviewing internal financial statements, coordinating with external agencies, preparing budgets, producing monthly financial reports, and carrying out flag's financial policies and procedures to ensure it complies with applicable laws and regulations. Rehmann robson's contract with flag was $6,250 per month ($75,000 per year) through 6/30/2020, reduced to $5,625 per month starting 7/1/2020, for these services.

Form 990 Review Process

Form 990, part vi, section b, line 11b the board of directors is provided a copy of the return for review prior to filing.

Compensation Reivew Process

Form 990, part vi, section b, line 15a the board sets the executive director's compensation, and the executive director sets all others, in consultation with the cfo.

Availability of Documents to the Public

Form 990, part vi, section c, line 19 upon request

Financial Statement Notes

Schedule D, Part X, Line 2

The Organization has evaluated its income tax filing positions for fiscal years 2016 through 2019, the years which remain subject to examination as of September 30, 2020. The Organization concluded that there are no significant uncertain tax positions requiring recognition in the Organization's financial statements. The Organization does not expect THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB")(E.G. TAX DEDUCTIONS, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The Organization does not have any amounts accrued for interest and penalties related to UTBs at September 30, 2020 or 2019, and is not aware of any claims for such amounts by federal or state income tax authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
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IRS990/OtherExpensesGrp/Desc1COMMISSIONS
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1648
IRS990/OtherExpensesGrp/ProgramServicesAmt0157103
IRS990/OtherExpensesGrp/ProgramServicesAmt1336065
IRS990/OtherExpensesGrp/ProgramServicesAmt23116
IRS990/OtherExpensesGrp/ProgramServicesAmt3251
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IRS990/OtherExpensesGrp/TotalAmt1336065
IRS990/OtherExpensesGrp/TotalAmt214420
IRS990/OtherExpensesGrp/TotalAmt3899
IRS990/OtherLiabilitiesGrp/BOYAmt0402264
IRS990/OtherLiabilitiesGrp/EOYAmt0173808
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IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02019
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IRS990/OtherRevenueTotalAmt02019
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026701
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01237608
IRS990/OtherSalariesAndWagesGrp/TotalAmt01264309
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021973
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012500
IRS990/PrincipalOfficerNm0WIMAR R CUNHA-FILHO
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11334851
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11334851
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
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IRS990/PYOtherExpensesAmt01722881
IRS990/PYOtherRevenueAmt010284
IRS990/PYProgramServiceRevenueAmt02810044
IRS990/PYRevenuesLessExpensesAmt0-204823
IRS990/PYSalariesCompEmpBnftPaidAmt01615089
IRS990/PYTotalExpensesAmt03337970
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03133147
IRS990/QuidProQuoContributionsInd0false
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-608079
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0312819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01173449
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01572244
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01549062
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04922174
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02774748
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02285931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02078419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011647865
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.63388
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt02024337
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01436530
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01273309
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07868412
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt01896000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt02024337
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01436530
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01273309
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt07868412
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03627481
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016570039
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.41$1.78$0.37$3.49$3.45$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$1.82$0.41$3.44$3.38$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$2.68$0.47$3.20$3.36$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$1.94$0.30$3.29$3.37$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.81$0.23$2.94$2.32$0.63
2020Detailed filing. Detailed filing data is available for this year.$0.86$1.32$0.46$2.00$2.61$0.61
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.60$0.15$3.13$3.34$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.64$0.35$3.95$3.57$0.38
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.87$0.02$3.86$3.59$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.77$0.29$3.63$3.68$0.06
2015Summary only. Only limited summary data is available for this year.$0.44$0.67$0.23$3.50$3.72$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.54$0.01$3.55$3.59$0.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.25$0.11$4.68$4.75$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.16$0.18$3.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.02$0.26$1.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.19$1.37