F L A G INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- F L A G INC (EIN 38-2896940)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-03-25
- IRS object ID
- 202510849349300431
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-25T10:11:37-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383567911 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 EAST PARIS AVE SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382896940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOREIGN LINKS AROUND THE GLOBE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FORE | BusinessNameControlTxt |
| Phone | 8009423524 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 414 S BURDICK ST STE 200 | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILMAR CUNHA-FILHO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8009423524 | PhoneNum |
| Signature | 2025-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY E HERT CPA | PreparerPersonNm |
| PTIN | P00066715 | PTIN |
| Phone | 6169754100 | PhoneNum |
| Preparation | 2025-03-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILMAR CUNHA-FILHO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 414 S BURDICK ST STE 200 | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,444,984 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FLAG-INTL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | 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 U.S. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 27 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $12,000 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $28,488 | PYContributionsGrantsAmt |
| CY Contributions Grants | $87,900 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,100,131 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,340,153 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,255 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,497 | CYInvestmentIncomeAmt |
| PY Other Revenue | $60,156 | PYOtherRevenueAmt |
| CY Other Revenue | $13,434 | CYOtherRevenueAmt |
| PY Total Revenue | $3,198,030 | PYTotalRevenueAmt |
| CY Total Revenue | $3,444,984 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $69,300 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,717,040 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,857,228 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,647,689 | PYOtherExpensesAmt |
| CY Other Expenses | $1,455,541 | CYOtherExpensesAmt |
| PY Total Expenses | $3,364,729 | PYTotalExpensesAmt |
| CY Total Expenses | $3,382,069 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$166,699 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $62,915 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,210,323 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,415,827 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,679,999 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,822,588 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$469,676 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$406,761 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,812,236 | ExpenseAmt |
| Grant | $69,300 | GrantAmt |
| Revenue | $3,341,587 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $2,812,236 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 118 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN BLANN CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8009423524 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 414 S BURDICK ST STE 200 | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WILMAR CUNHA-FILHO | |||||||
| EXECUTIVE DIRECTOR/PRESIDE | 40.00 | Yes (X) | Yes (X) | $199,696 | $0 | $30,771 | |
| JENNIFER GILES | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN VARNEY | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARC MARALEZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERFAN PIRBHAI | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBYN DOORNWEERD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TERESA CUNHA | |||||||
| COO | 40.00 | Yes (X) | $126,000 | $0 | $6,985 | ||
| STEPHEN W BLANN | |||||||
| CFO | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MOLLY WIEBER | |||||||
| FLAGSHIP MANAGING DIRECTOR | 40.00 | $115,933 | $0 | $5,097 | Yes (X) | ||
| JENNIFER GRAVES | |||||||
| CHAPTER PRESIDENT | 40.00 | $142,630 | $0 | $32,429 | Yes (X) | ||
| ROBYN WHALEY | |||||||
| CHAPTER SENIOR DIRECTOR | 40.00 | $100,208 | $0 | $3,899 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $684,467 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $79,181 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $87,900 | AllOtherContributionsAmt |
| Total Contributions | $87,900 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FLAGSHIP PROGRAM FEES | 611710 | $3,328,153 | $3,328,153 |
| FLAG ONE PROGRAM FEES | 611710 | $12,000 | $12,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,340,153 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,497 | TotalRevenueColumnAmt |
| Exclusion | $3,497 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $13,434 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,434 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $12,000 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,434 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,444,984 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,341,587 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $12,000 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,497 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,300 | TotalAmt |
| Program Services | $69,300 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,174 | TotalAmt |
| Program Services | $276,774 | ProgramServicesAmt |
| Management And General | $110,400 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,221,209 | TotalAmt |
| Program Services | $1,221,209 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,733 | TotalAmt |
| Program Services | $35,733 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,738 | TotalAmt |
| Program Services | $91,738 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,374 | TotalAmt |
| Program Services | $113,655 | ProgramServicesAmt |
| Management And General | $7,719 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,295 | TotalAmt |
| Management And General | $100,295 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,269 | TotalAmt |
| Program Services | $75 | ProgramServicesAmt |
| Management And General | $101,194 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,353 | TotalAmt |
| Management And General | $131,353 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,400 | TotalAmt |
| Management And General | $16,400 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,080 | TotalAmt |
| Program Services | $204,003 | ProgramServicesAmt |
| Management And General | $25,077 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,623 | TotalAmt |
| Program Services | $14,623 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,779 | TotalAmt |
| Management And General | $65,779 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COMMISSIONS | $541,880 | $541,880 |
| STUDENT COSTS | $123,156 | $123,156 |
| INTERNATIONAL PARTNER F | $77,437 | $77,437 |
| CHAPTER MANAGERS | $42,653 | $42,653 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,616 | TotalAmt |
| Management And General | $11,616 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,382,069 | TotalAmt |
| Program Services | $2,812,236 | ProgramServicesAmt |
| Management And General | $569,833 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,240 | BOYAmt |
| EOY | $166,165 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $823,240 | BOYAmt |
| EOY | $915,219 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $874,716 | BOYAmt |
| EOY | $34,018 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,443 | BOYAmt |
| EOY | $139,490 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,684 | BOYAmt |
| EOY | $160,935 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,210,323 | BOYAmt |
| EOY | $1,415,827 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,031 | BOYAmt |
| EOY | $171,455 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,646,500 | BOYAmt |
| EOY | $908,975 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,382 | BOYAmt |
| EOY | $519,801 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,086 | BOYAmt |
| EOY | $222,357 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,679,999 | BOYAmt |
| EOY | $1,822,588 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$488,150 | BOYAmt |
| EOY | -$443,835 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,474 | BOYAmt |
| EOY | $37,074 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$469,676 | BOYAmt |
| EOY | -$406,761 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,210,323 | BOYAmt |
| EOY | $1,415,827 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $62,915 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $314,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $361,434 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,309 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,488 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $87,900 | CurrentTaxYearAmt |
| Total | $839,731 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,688,439 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,517,435 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,078,396 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,100,131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,340,153 | CurrentTaxYearAmt |
| Total | $13,724,554 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,003,039 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,878,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,125,705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,128,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,428,053 | CurrentTaxYearAmt |
| Total | $14,564,285 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,075 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,510 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $32,000 | CurrentTaxYearAmt |
| Total | $35,585 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,238,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,379,178 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,934,781 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,066,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,142,283 | CurrentTaxYearAmt |
| Total | $8,761,453 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,238,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,380,253 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,937,291 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,066,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,174,283 | CurrentTaxYearAmt |
| Total | $8,797,038 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,767,247 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,255 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,497 | CurrentTaxYearAmt |
| Total | $14,086 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,255 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,497 | CurrentTaxYearAmt |
| Total | $14,086 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $64,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $167,913 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,156 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,434 | CurrentTaxYearAmt |
| Total | $282,101 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,003,039 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,943,467 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,294,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,186,030 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,432,984 | CurrentTaxYearAmt |
| Total | $14,860,472 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.38810 | PublicSupportCY509Pct |
| Public Support PY509 | 0.39510 | PublicSupportPY509Pct |
| Investment Income CY | 0.00090 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00070 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE ASSET | Desc |
| Book Value | $160,935 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $160,935 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT ALLOWANCE PAYABLE | $7,257 |
| DUE TO RELATED PARTY - FLAG IMS | $43,287 |
| OPERATING LEASE LIABILITY | $171,813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $222,357 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,444,984 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,444,984 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,444,984 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,382,069 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,382,069 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,382,069 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS 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, 2024 OR 2023, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | RegionTxt |
| Purpose Of Grant | TO SUPPORT THE SCHOOL AND ORPHANAGE | PurposeOfGrantTxt |
| Cash Grant | $69,300 | CashGrantAmt |
| Manner Of Cash Disbursement | WIRE TRANSFER | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | A BOARD MEMBER OF THE ORGANIZATION IS IN REGULAR CONTACT WITH THE FRUITFUL ORPHANAGE THROUGHOUT THE YEAR AND VISITS IN PERSON AT LEAST ANNUALLY. THE ORPHANAGE ALSO PROVIDES PICTURES OF COMPLETED PROJECTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILMAR CUNHA-FILHO | ||||||||||||||
| EXECUTIVE DIRECTOR/PRESIDE | $199,696 | $0 | $0 | $0 | $0 | $0 | $8,396 | $0 | $22,375 | $0 | $230,467 | $0 | $0 | $0 |
| JENNIFER GRAVES | ||||||||||||||
| CHAPTER PRESIDENT | $142,630 | $0 | $0 | $0 | $0 | $0 | $3,924 | $0 | $28,505 | $0 | $175,059 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| FLAG IMS LLC | |||
| COMMON BOARD MEMBERS | $3,000 | CONSULTING SERVICES | 0 |
| TERESA CUNHA | |||
| COO OF ORGANIZATION | $56,980 | EXCHANGE PROGRAM - FLAG BRAZIL | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | 3 BOARD MEMBERS (WILMAR R CUNHA-FILHO, EXECUTIVE DIRECTOR, ERFAN PIRBHAI, BOARD MEMBER, AND MARC MARALEZ, BOARD MEMBER) ARE MEMBERS OF FLAG IMS, LLC EXECUTIVE DIRECTOR WILMAR R CUNHA-FILHO AND COO TERESA CUNHA ARE SPOUSES |
| 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 $6,826.25 PER MONTH FOR A TOTAL OF $81,915. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS HAS THE OPPORTUNITY TO REVIEW THE 990 AND ASK QUESTIONS PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 15A | 15A SET BY THE BOARD, IN CONSULTATION WITH THE CFO 15B SET BY THE CEO, IN CONSULTATION WITH THE CFO |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART X, LINE 15 & 25 | FOR LEASES WITH A LEASE TERM EXCEEDING 12 MONTHS, A LEASE LIABILITY IS RECORDED ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION AT LEASE COMMENCEMENT REFLECTING THE PRESENT VALUE OF ITS FIXED PAYMENT OBLIGATIONS OVER SUCH TERM. A CORRESPONDING ROU ASSET EQUAL TO THE INITIAL LEASE LIABILITY IS ALSO RECORDED, INCREASED BY ANY PREPAID RENT AND/OR INITIAL DIRECT COSTS INCURRED IN CONNECTION WITH EXECUTION OF THE LEASE, AND REDUCED BY ANY LEASE INCENTIVES RECEIVED. THE ORGANIZATION INCLUDES FIXED PAYMENT OBLIGATIONS RELATED TO NON-LEASE COMPONENTS IN THE MEASUREMENT OF ROU ASSETS AND LEASE LIABILITIES, AS IT ELECTS TO ACCOUNT FOR LEASE AND NON-LEASE COMPONENTS TOGETHER AS A SINGLE LEASE COMPONENT. VARIABLE LEASE PAYMENTS ARE NOT INCLUDED IN THE MEASUREMENT OF ROU ASSETS AND LEASE LIABILITIES. ROU ASSETS ASSOCIATED WITH FINANCE LEASES, WHEN APPLICABLE, ARE PRESENTED SEPARATE FROM THOSE ASSOCIATED WITH OPERATING LEASES, AND ARE INCLUDED WITHIN PROPERTY AND EQUIPMENT, NET ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION. FOR PURPOSES OF MEASURING THE PRESENT VALUE OF ITS FIXED PAYMENT OBLIGATIONS FOR A GIVEN LEASE, THE ORGANIZATION USES THE RISK-FREE DISCOUNT RATE, DETERMINED BASED ON INFORMATION AVAILABLE AT LEASE COMMENCEMENT, AS RATES IMPLICIT IN ITS LEASING ARRANGEMENTS ARE NOT READILY DETERMINABLE. FOR OPERATING LEASES, FIXED LEASE PAYMENTS ARE RECOGNIZED AS OPERATING LEASE COST ON A STRAIGHT-LINE BASIS OVER THE LEASE TERM. FOR LEASES WITH A LEASE TERM OF 12 MONTHS OR LESS (REFERRED TO AS A "SHORT-TERM LEASE"), ANY FIXED LEASE PAYMENTS ARE RECOGNIZED ON A STRAIGHT-LINE BASIS OVER SUCH TERM AND ARE NOT RECOGNIZED ON THE STATEMENT OF FINANCIAL POSITION. VARIABLE LEASE COST, IF ANY, IS RECOGNIZED AS INCURRED FOR ALL LEASES. TOTAL LEASE LIABILITY IN 2024 IS $171,813. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLAG IMS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 414 S BURDICK ST STE 200 | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810718449 | EIN |
| Primary Activities | PROVIDING MANAGEMENT AND OTHER SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Predominant Income Type | N/A | PredominantIncomeTypeTxt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| FLAG IMS | |
| M | $3,000 |
| FLAG IMS | |
| L | $12,000 |
Comments