Civic Intelligence

North American Youth Exchange Network Inc

EIN 47-0896138 • 501(c)3 • Lubbock, TX

Profile

The mission of the North American Youth Exchange Network NAYEN is to empower Rotary leaders, volunteers, and host communities with the tools to create transformative exchange experiences that promote cultural understanding, foster global citizenship, and build a more peaceful world.

601 Main StLubbock, TX 79401

www.nayen.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.15x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

45th percentile

-5.1%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$187,012

Down $10,053 (-5.1%) from 2024

Liabilities

Up

$27,993

Up $7,106 (+34%) from 2024

Net Assets

Down

$159,019

Down $17,159 (-9.7%) from 2024

Revenue

Down

$259,808

Down $39,623 (-13%) from 2024

Expenses

Down

$276,967

Down $2,833 (-1.0%) from 2024

Net Income

Down

-$17,159

Down $36,790 (-187%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $40,345Net Assets 2011: $40,3452011Assets 2012: $52,285Net Assets 2012: $52,2852012Assets 2013: $59,639Liabilities 2013: $0Net Assets 2013: $59,6392013Assets 2014: $66,631Net Assets 2014: $66,6312014Assets 2015: $78,850Net Assets 2015: $78,8502015Assets 2016: $80,761Liabilities 2016: $0Net Assets 2016: $80,7612016Assets 2017: $92,158Liabilities 2017: $0Net Assets 2017: $92,1582017Assets 2018: $189,426Liabilities 2018: $0Net Assets 2018: $189,4262018Assets 2019: $197,924Liabilities 2019: $10,000Net Assets 2019: $187,9242019Assets 2021: $196,556Liabilities 2021: $195Net Assets 2021: $196,3612021Assets 2022: $191,807Liabilities 2022: $19,193Net Assets 2022: $172,6142022Assets 2023: $208,749Liabilities 2023: $52,775Net Assets 2023: $155,9742023Assets 2024: $197,065Liabilities 2024: $20,887Net Assets 2024: $176,1782024Assets 2025: $187,012Liabilities 2025: $27,993Net Assets 2025: $159,0192025

Highlighted filing

2025

Assets$187,012
Liabilities$27,993
Net Assets$159,019

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $23,945Expenses 2011: $6,229Net Income 2011: $17,7162011Revenue 2012: $24,851Expenses 2012: $12,911Net Income 2012: $11,9402012Expenses 2013: $239,4342013Revenue 2014: $115,435Expenses 2014: $103,443Net Income 2014: $11,9922014Revenue 2015: $148,153Expenses 2015: $135,934Net Income 2015: $12,2192015Revenue 2016: $226,652Expenses 2016: $224,741Net Income 2016: $1,9112016Revenue 2017: $204,664Expenses 2017: $193,267Net Income 2017: $11,3972017Revenue 2018: $278,503Expenses 2018: $181,235Net Income 2018: $97,2682018Revenue 2019: $296,979Expenses 2019: $298,481Net Income 2019: -$1,5022019Revenue 2021: $44,082Expenses 2021: $42,670Net Income 2021: $1,4122021Revenue 2022: $33,922Expenses 2022: $57,669Net Income 2022: -$23,7472022Revenue 2023: $250,090Expenses 2023: $266,730Net Income 2023: -$16,6402023Revenue 2024: $299,431Expenses 2024: $279,800Net Income 2024: $19,6312024Revenue 2025: $259,808Expenses 2025: $276,967Net Income 2025: -$17,1592025

Highlighted filing

2025

Revenue$259,808
Expenses$276,967
Net Income-$17,159

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.28$1.59$2.60$2.77$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.97$0.21$1.76$2.99$2.80$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.53$1.56$2.50$2.67$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.19$1.73$0.34$0.58$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.96$0.44$0.43$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.10$1.88$2.97$2.98$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$2.79$1.81$0.97
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$2.05$1.93$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$2.27$2.25$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.79$1.48$1.36$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.67$1.15$1.03$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$2.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.52$0.25$0.13$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.40$0.24$0.06$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$259,808
Mission and Program Overview

Mission

The north american youth exchange network, inc. (nayen) (formerly usa- canada youth exchange network) operates to facilitate education, coordination, training and policy development among rotarians and other youth exchange participants from rotary member districts of rotary international inc. (a worldwide organization, organized under irc section 501(c)(4) ) in north america in the operations of a youth exchange programs that places and accepts high school and college age students from countries throughout the world. Nayen typically has one annual meeting in which the participants include rotarians of the member districts as well as representatives from rotary youth exchange partners in many other countries. The conference location is rotated annually among cities in the usa, canada, and mexico. All of the participants are professional business men and women who work as unpaid volunteers engaged in administering, directing, and improving the exchange program for the purpose of promotin

Provide unwavering support to every Rotary District in North America, empowering them to offer world-class Rotary Youth Exchange programs that promote the ideals of peace and unity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$178,412$157,021▼ $21,391
Prepaid Expenses and Deferred Charges$18,653$29,991▲ $11,338
Total Assets$197,065$187,012▼ $10,053
Liabilities
Other Liabilities$19,098$23,579▲ $4,481
Accounts Payable and Accrued Expenses$1,789$4,414▲ $2,625
Total Liabilities$20,887$27,993▲ $7,106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$176,178$159,019▼ $17,159
Total Net Assets Fund Balance$176,178$159,019▼ $17,159
Total Liabilities and Net Assets / Fund Balance$197,065$187,012▼ $10,053
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$68,701
Program Service Revenue
$186,822
Investment Income
$4,285
Other Revenue
$0
All Other Contributions
$61,333
Change in Net Assets
$-17,159

Noncash Contribution Practices

Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$61,333Value of IT services offered by AWS, Microsoft, Google
Total Noncash Contributions3$61,333-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$187,364--$187,598
Information Technology$14,514$62,438-$76,952
Other Expenses-$8,946-$8,946
Insurance-$1,672-$1,672
Fees for Services Legal-$527-$527
Office Expenses-$268-$268
Total Functional Expenses$201,878$74,855$0$276,967
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$23,579
Registrations held for future conferences-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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, Line 7A

Election of members and their rights the board of directors consists of 22 members who serve two-year terms 15 directors and 6 officers. The directors represent 11 rotary regions in the USA, Canada, and Mexico. Regions 1 through 4 are represented by 2 directors each, and regions 5 through 11 are represented by 1 director each. Elections are annually for each expiring term, and the directorship is limited to 6 cumulative years.

Form 990, Part VI, Section A, Line 3

The organization facilitates the collaboration among Rotary districts and multi-districts in the USA, Canada, and Mexico to provide the worlds premier youth exchange program. Directors are elected from regions located in Canada, USA, and Mexico. The officers are nominated by the nominating committee and elected by directors at the annual meeting.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the officers of NAYEN before it is filed. It is made available to board members upon their request.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
North American Youth Exchange Network Inc
EIN
47-0896138
In Care Of
% William Morris
Phone
8067655676
Address
601 Main St, Lubbock, TX 79401
Doing Business As
Nayen

Signing Officer

Name
William G Morris
Title
Treasurer
Phone
8067655676
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William G Morris
Formed
2001
Legal Domicile
TX
Voting Board Members
22
Independent Board Members
22
Employees
0

Preparer

Firm
William G Morris PC
Address
601 Main St, Lubbock, TX 79401-3598
Preparer
William G Morris
Phone
8067655676
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

NAYEN operates to facilitate, educate, market and promote policy development regarding international youth exchange. NAYEN is part of Rotary International Inc., a worldwide organization under IRC section 501c3 in North America. Rotary Youth Exchange supports youth exchange programs for students up to age 19. NAYEN typically has one annual meeting each year. The conference location is rotated annually among cities in the USA, Canada, and Mexico. All the participants are professional businessmen and women who work as unpaid volunteers engaged in administering, directing, and improving the exchange program for the purpose of promoting international peace, cooperation and understanding among the youth of the world. During the annual conference, presentations are made by Rotarians and outside speakers from organizations such as the US Department of State, Council on Standards for International Educational Travel CSIET, Rotary International, etc. The topics include, but are not limited to, information on child protection and sexual abuse guidelines, selecting host families and counselors, inbound/outbound student orientation, visa and passport regulations and requirements, interviews and selection procedures, summer camps, language preparation and translation, developing cultural sensitivity, administering the required national and international forms and documents, etc. In addition to the annual conference, national and international forms and documents, etc. In additional to the annual conference, the NAYEN board comprised of the officers and directors from the various geographic Rotary zones located in North America meets via internet conference and at the annual conference quarterly and the entire membership has access to an electronic format via the internet YEO Talk and YEO Resources, which offers the opportunity to view and discuss training needs 60, policy updated 20 and administrative procedures 20 on a daily basis. In order to meet its goals NAYENs activities include the following develop and publish best practices for the implementation of youth exchange in the USA, Canada, and Mexico, provide interactive e-tools for communication and collaboration, provide a North American Rotary youth exchange website for interested youth, provide a North American rotary youth exchange website for officers, directors, and other interest parties www.yeoresources.org, develop mentoring teams to work one-on-one with district Youth Exchange Officers who want to pioneer or grow a program, recognize top performing districts, facilitate the recruitment of exchange alumni into Rotary, provide national training as required, facilitate the launch of new exchange models publish a monthly rotary youth exchange e-bulletin, be an advocate to the Rotary International board of directors, collaborate with regional Rotary youth exchange entities throughout the world.

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