Civic Intelligence

American Councils for International Education Actr Accels Inc.

990 • Fiscal year 2014 • EIN 52-1067256

Jul 01, 2013 to Jun 30, 2014 • Filed on May 12, 2015

1828 L Street NW No 120020036

(202) 833-7522

Siviq Scores

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

Liabilities / Assets

84th percentile

0.78x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.25x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Net Margin

27th percentile

-0.4%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$354,740

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Asset Growth

10th percentile

-4.9%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-2.6%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Assets

Down

$25,444,580

Down $1,324,452 (-4.9%) from 2013

Net Assets

Down

$5,479,421

Down $161,516 (-2.9%) from 2013

Liabilities

Down

$19,965,159

Down $1,162,936 (-5.5%) from 2013

Revenue

Down

$79,307,614

Down $2,085,835 (-2.6%) from 2013

Expenses

Down

$79,662,971

Down $1,237,763 (-1.5%) from 2013

Net Income

Down

-$355,357

Down $848,072 (-172%) from 2013

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $20,344,997Liabilities 2010: $18,016,099Net Assets 2010: $2,328,8982010Assets 2011: $22,350,019Liabilities 2011: $18,658,015Net Assets 2011: $3,692,0042011Assets 2012: $26,521,936Liabilities 2012: $21,423,612Net Assets 2012: $5,098,3242012Assets 2013: $26,769,032Liabilities 2013: $21,128,095Net Assets 2013: $5,640,9372013Assets 2014: $25,444,580Liabilities 2014: $19,965,159Net Assets 2014: $5,479,4212014Assets 2015: $22,746,240Liabilities 2015: $17,137,012Net Assets 2015: $5,609,2282015Assets 2016: $20,506,448Liabilities 2016: $14,426,541Net Assets 2016: $6,079,9072016Assets 2017: $21,272,536Liabilities 2017: $14,748,208Net Assets 2017: $6,524,3282017Assets 2018: $24,468,052Liabilities 2018: $16,907,509Net Assets 2018: $7,560,5432018Assets 2019: $27,674,423Liabilities 2019: $19,761,850Net Assets 2019: $7,912,5732019Assets 2020: $24,140,978Liabilities 2020: $16,174,197Net Assets 2020: $7,966,7812020Assets 2021: $25,417,008Liabilities 2021: $15,766,512Net Assets 2021: $9,650,4962021Assets 2022: $32,454,907Liabilities 2022: $21,086,713Net Assets 2022: $11,368,1942022Assets 2023: $48,462,351Liabilities 2023: $35,287,352Net Assets 2023: $13,174,9992023Assets 2024: $49,821,651Liabilities 2024: $34,943,045Net Assets 2024: $14,878,6062024

Highlighted filing

2014

Assets$25,444,580
Liabilities$19,965,159
Net Assets$5,479,421

Operations Trend

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

$150M$100M$50M$0-$50MExpenses 2010: $53,966,2912010Expenses 2011: $66,135,2422011Expenses 2012: $76,212,5352012Revenue 2013: $81,393,449Expenses 2013: $80,900,734Net Income 2013: $492,7152013Revenue 2014: $79,307,614Expenses 2014: $79,662,971Net Income 2014: -$355,3572014Revenue 2015: $76,671,286Expenses 2015: $76,436,433Net Income 2015: $234,8532015Revenue 2016: $76,140,057Expenses 2016: $75,435,737Net Income 2016: $704,3202016Revenue 2017: $77,940,948Expenses 2017: $77,680,490Net Income 2017: $260,4582017Revenue 2018: $80,190,952Expenses 2018: $79,252,982Net Income 2018: $937,9702018Revenue 2019: $84,237,627Expenses 2019: $83,876,248Net Income 2019: $361,3792019Revenue 2020: $76,826,535Expenses 2020: $76,715,206Net Income 2020: $111,3292020Revenue 2021: $54,851,797Expenses 2021: $53,749,934Net Income 2021: $1,101,8632021Revenue 2022: $85,550,691Expenses 2022: $82,699,432Net Income 2022: $2,851,2592022Revenue 2023: $110,922,293Expenses 2023: $109,428,644Net Income 2023: $1,493,6492023Revenue 2024: $113,924,078Expenses 2024: $112,532,983Net Income 2024: $1,391,0952024

Highlighted filing

2014

Revenue$79,307,614
Expenses$79,662,971
Net Income-$355,357
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 12, 2015
Return Version
2013v4.0
Gross Receipts
$80,216,089
Mission and Program Overview

Mission

American councils for international education is a leader in international education, academic exchange, and overseas language immersion. (continued on schedule o)american councils creates opportunities that prepare individuals and institutions to succeed in an increasingly interconnected world.

A leader in international education, academic exchange, language immersion and assessment, american councils prepares individuals and institutions to succeed in an increasingly interconnected and rapidly changing world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$10,950,290$9,499,327▼ $1,450,963
Investments in Publicly Traded Securities$1,523,705$5,662,134▲ $4,138,429
Investments Program Related$5,237,231--
Prepaid Expenses and Deferred Charges$4,890,114$3,849,281▼ $1,040,833
Cash and Non-Interest-Bearing Accounts$1,196,756$2,413,626▲ $1,216,870
Investments Other Securities-$1,573,011-
Land, Buildings, and Equipment, Net$1,888,126$1,534,637▼ $353,489
Total Assets$26,769,032$25,444,580▼ $1,324,452
Other Assets Total$1,082,810$912,564▼ $170,246
Liabilities
Accounts Payable and Accrued Expenses$9,240,834$8,605,987▼ $634,847
Other Liabilities$7,999,820$7,693,091▼ $306,729
Deferred Revenue$3,887,441$3,666,081▼ $221,360
Total Liabilities$21,128,095$19,965,159▼ $1,162,936
Net Assets / Fund Balance
Unrestricted Net Assets$4,889,734$4,504,909▼ $384,825
Temporarily Rstr Net Assets$751,203$974,512▲ $223,309
Total Net Assets Fund Balance$5,640,937$5,479,421▼ $161,516
Total Liabilities and Net Assets / Fund Balance$26,769,032$25,444,580▼ $1,324,452

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$429,309$1,812,612$2,241,921
Equipment$1,105,328$885,302$1,990,630
Other Securities$1,573,011--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan E DavidsonPresidentFT$323,311$31,429$354,740
Mr John HendersonCFO and Director of AdministrationFT$233,824$27,490$261,314
Mr David P PattonExecutive Vice PresidentFT$207,307$19,575$226,882
Ms Lisa a ChoateExecutive Vice PresidentFT$203,464$19,383$222,847
Ms Miriam ParelChief Strategy and Development OfficerFT$192,393$17,264$209,657
Ms Miriam ParelChief Strategy and Development Offic-$190,674$18,983$209,657
Ms Kirsten BrechtChief Officer, Marketing and New MarketsPT$184,427$19,773$204,200
Ms Kirsten BrechtChief Officer, Marketing and New Mar-$184,053$20,147$204,200
Ms Nadra GarasDirector, Institutional ResearchFT$178,522$21,152$199,674
Mr Robert SlaterSr. Consultant, Policy ResearchPT$153,141$9,586$162,727
Mr Werner WothkeDirector of Assessment DevelopmentFT$132,254$7,308$139,562
Mr Susanne LaflairDirector of Human ResourcesFT$118,757$15,115$133,872
Mr Michael CurtisManaging Director, Program & Business DevelopmentFT$113,670$18,237$131,907
Mr Kenneth a PetersenTechnical Director, Online Learning AssessmentFT$109,271$17,553$126,824

Highest Paid Contractors

ContractorServicesLocationCompensation
Afs-usa INCSub Contract-$8,872,512
Iearn USASub Contract-$4,473,598
Amideast Education And TrainSub Contract-$2,632,117
Amagavi INCOnline Application Processing-$772,855
Legacy InternationalSub Contract-$587,243
Revenue and Support

Revenue Composition

Contributions and Grants
$73,827,517
Program Service Revenue
$5,229,979
Investment Income
$51,015
Other Revenue
$199,103
All Other Contributions
$4,569,042
Change in Net Assets
$-355,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,918,698
Salaries, Compensation, and Employee Benefits$19,518,214
Grants and Similar Amounts Paid$226,059
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$24,380,317$677,594-$25,057,911
Travel$14,899,058$241,777-$15,140,835
Other Salaries and Wages$10,486,789$4,054,262-$14,541,051
Occupancy$1,219,590$1,792,370-$3,011,960
Office Expenses$2,458,741$331,151-$2,789,892
Payroll Taxes-$1,554,570-$1,554,570
Current Officers, Directors, Trustees, and Key Employees$413,243$1,120,711-$1,533,954
Other Expenses$1,415,229$1,212-$1,415,229
Other Employee Benefits$39,701$1,179,088-$1,218,789
Conferences and Meetings$758,168$6,121-$764,289
Pension Plan Contributions-$669,850-$669,850
Depreciation Depletion-$353,288-$353,288
Foreign Grants$226,059--$226,059
Insurance$174,621$39,519-$214,140
Fees for Services Legal$62,643$142,157-$204,800
Fees for Services Accounting$16,967$136,108-$153,075
Advertising$134,915$2,780-$137,695
Royalties$15,289--$15,289
Total Functional Expenses$67,360,413$12,302,558$0$79,662,971
International Activity

International Summary

Offices
20
Employees
237
Spending
$35,559,861

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
Yes
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
Russia & the Newly Independent StatesProgram ServicesInternational Education11196$22,350,043
Middle East and North AfricaProgram ServicesInternational Education01$3,825,969
EuropeProgram ServicesInternational Education719$3,217,746
South AsiaProgram ServicesInternational Education115$2,670,536
East Asia and the PacificProgram ServicesInternational Education15$1,962,961
Sub-saharan AfricaProgram ServicesInternational Education01$1,132,209
South AmericaProgram ServicesInternational Education00$174,338
Russia & the Newly Independent StatesGrants to Recipients Located in RegionN/a00$153,560
Middle East and North AfricaGrants to Recipients Located in RegionN/a00$22,560
Sub-saharan AfricaGrants to Recipients Located in RegionN/a00$21,135
EuropeGrants to Recipients Located in RegionN/a00$14,458
South AsiaGrants to Recipients Located in RegionN/a00$10,066
East Asia and the PacificGrants to Recipients Located in RegionN/a00$3,707
South AmericaGrants to Recipients Located in RegionN/a00$573
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,820
Fundraising Gross Income$12,758
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amounts Held for Kosovo Project$4,440,971
Deferred Rent$3,252,120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The organization has established an executive committee which has the powers of the board of trustees. The committee consists of various individuals from the governing body. The chairman of the board of trustees serves as a member and chair of the executive committee.

Form 990, Part VI, Section A, Line 7A

The following individuals receiving positions as voting members of the board of trustees: 1. The president of the american council of teachers of russian. 2. One individual chosen by the board of directors of the american council of teachers of russian 3. The president of the american councils for international education

Form 990, Part VI, Section B, Line 11

Senior management performs a detailed review of the form 990 and provides a copy of the return to the governing body prior to filing.

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

The organization has a conflict of interest policy that applies to all board members and employees. When a board member has an actual or potential conflict of interest, the individual notifies the board chair. When uncertainty exists concerning a conflict, the remaining members of the board of trustees make the determination. Where a conflict exists, the individual may not participate in discussions or votes on the transaction. All relevant information is documented in the minutes of the meeting. Board members review the conflict of interest policy and complete a disclosure form annually. When an employee has an actual or potential conflict of interest, they are required to disclose the relevant facts to the human resources department. Suitable solutions are then presented and pursued to avoid or mitigate the conflict.

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

The president's compensation is determined by the executive compensation committee of the board of trustees. The executive comp committee is comprised entirely of independent persons. As part of this process, the executive comp committee consults a number of salary surveys, including for-profit and non-profit organizations, matching the job descriptions and organization budget size, as well as geographic location, to ensure an accurate match. The review process and decision are documented. The process was last undertaken in 2013. The compensation of the other officers is determined by the president in conjunction with the director of human resources. As part of this process, they consult a number of salary surveys, including for-profit and non-profit organizations, matching the job descriptions and organization budget size, as well as geographic location, to ensure an accurate match. The compensation decisions are reviewed and approved by the board of directors. The review process and decision are documented. This question is only answered 'no' since the process does not include independent persons. The process was last undertaken in 2013.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
52-1067256
Phone
2028337522

Signing Officer

Name
John B Henderson
Title
CFO
Phone
2028337522
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan E Davidson
Formed
1974
Legal Domicile
Md
Voting Board Members
20
Independent Board Members
19
Employees
307
Volunteers
297

Preparer

Preparer
Karen Gries
Phone
5712279500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Subcontractors: program service expenses 21,928,621. Management and general expenses 576,018. Fundraising expenses 0. Total expenses 22,504,639. Consultants: program service expenses 2,223,342. Management and general expenses 58,402. Fundraising expenses 0. Total expenses 2,281,744. Other fees for services: program service expenses 228,354. Management and general expenses 43,174. Fundraising expenses 0. Total expenses 271,528.

FORM 990, PART XII, LINE 2C:

There has been no change in method since the prior year.

Financial Statement Notes

PART X, LINE 2:

American councils and the center are exempt from the payment of income taxes on their exempt activities under section 501(c)(3) of the internal revenue code and are classified as organizations that are not private foundations under section 509(a) of the code. The organization follows the accounting standard regarding the recognition and measurement of uncertain tax positions. The organization evaluated its tax positions and determined that its positions are more-likely-than-not to be sustained on examination. The council's tax returns are subject to review and examination by federal, state, and local authorities. The tax returns for the fiscal years ended june 30, 2011 through 2013 are open to examination by federal, state, and local authorities.

Raw XML AppendixShowing 400 of 1,142 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0A LEADER IN INTERNATIONAL EDUCATION, ACADEMIC EXCHANGE, LANGUAGE IMMERSION AND ASSESSMENT, AMERICAN COUNCILS PREPARES INDIVIDUALS AND INSTITUTIONS TO SUCCEED IN AN INCREASINGLY INTERCONNECTED AND RAPIDLY CHANGING WORLD.
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IRS990/Desc0STUDENT EXCHANGESAMERICAN COUNCILS ADMINISTERS EDUCATIONAL EXCHANGE OPPORTUNITIES IN COORDINATION WITH U.S. AND FOREIGN GOVERNMENTS, FOUNDATIONS AND PRIVATE SECTOR SOURCES FOR OVER 5,000 SECONDARY SCHOOL, UNDERGRADUATE, AND GRADUATE STUDENTS EACH YEAR FROM MORE THAN 60 COUNTRIES ACROSS AFRICA, SOUTH AND EAST ASIA, EURASIA, THE MIDDLE EAST, SOUTHEAST EUROPE, AND NORTH AND SOUTH AMERICA. AMERICAN COUNCILS ALSO MANAGES LANGUAGE AND CULTURAL IMMERSION PROGRAMS TO AFRICA, ASIA, EURASIA, THE MIDDLE EAST, AND RUSSIA FOR SECONDARY SCHOOL, UNDERGRADUATE, GRADUATE STUDENTS, AND SCHOLARS. THESE PROGRAMS PROMOTE MUTUAL UNDERSTANDING BETWEEN AMERICANS AND INTERNATIONAL STUDENTS. INBOUND STUDENTS TO THE U.S. LEARN FIRSTHAND ABOUT U.S. VALUES, VOLUNTEERISM AND LEADERSHIP. IN ADDITION, STUDENTS SHARE THEIR U.S. EXPERIENCES WITH FRIENDS, FAMILIES AND COMMUNITIES IN THEIR HOME COUNTRIES. SIMILARLY, OUTBOUND STUDENTS ARE AFFORDED OPPORTUNITIES TO SHARE THEIR CULTURE AND VALUES WITH THEIR INTERNATIONAL HOST FAMILIES, HOST INSTITUTIONS, AND FRIENDS THROUGHOUT THEIR OVERSEAS PROGRAMS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20CFO AND DIRECTOR OF ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHIEF OFFICER, MARKETING AND NEW MARKETS
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR, INSTITUTIONAL RESEARCH
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF STRATEGY AND DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26MANAGING DIRECTOR, PROGRAM & BUSINESS DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt28TECHNICAL DIRECTOR, ONLINE LEARNING ASSESSMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29SR. CONSULTANT, POLICY RESEARCH
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR OF ASSESSMENT DEVELOPMENT
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$49.8$34.9$14.9$114$113$1.39
2023Detailed filing. Detailed filing data is available for this year.$48.5$35.3$13.2$111$109$1.49
2022Detailed filing. Detailed filing data is available for this year.$32.5$21.1$11.4$85.6$82.7$2.85
2021Detailed filing. Detailed filing data is available for this year.$25.4$15.8$9.65$54.9$53.7$1.10
2020Detailed filing. Detailed filing data is available for this year.$24.1$16.2$7.97$76.8$76.7$0.11
2019Detailed filing. Detailed filing data is available for this year.$27.7$19.8$7.91$84.2$83.9$0.36
2018Detailed filing. Detailed filing data is available for this year.$24.5$16.9$7.56$80.2$79.3$0.94
2017Detailed filing. Detailed filing data is available for this year.$21.3$14.7$6.52$77.9$77.7$0.26
2016Detailed filing. Detailed filing data is available for this year.$20.5$14.4$6.08$76.1$75.4$0.70
2015Detailed filing. Detailed filing data is available for this year.$22.7$17.1$5.61$76.7$76.4$0.23
2014Detailed filing. Detailed filing data is available for this year.$25.4$20.0$5.48$79.3$79.7$0.36
2013Summary only. Only limited summary data is available for this year.$26.8$21.1$5.64$81.4$80.9$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.5$21.4$5.10$76.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$18.7$3.69$66.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$18.0$2.33$54.0