2024-04-16T11:15:31-05:00 2023-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2022-07-01 030272890 AMERICAN SECONDARY SCHOOLS FOR INTERNATIONAL STUDENTS AND TEACHERS INC AMER 8606685706 68 BRIDGE STREET 203 SUFFIELD CT 06078 JMARTIN MILNE PRESIDENT 8606685706 2024-04-16 1 JMARTIN MILNE 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 9592007000 2024-04-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JMARTIN MILNE 68 BRIDGE STREET 203 SUFFIELD CT 06078 5210653 0 X ASSISTSCHOLARS.ORG X 1969 CT ASSIST PROVIDES OPPORTUNITIES FOR OUTSTANDING INTERNATIONAL STUDENTS TO ATTEND AND CONTRIBUTE TO THE FINEST AMERICAN INDEPENDENT SECONDARY SCHOOLS IN ORDER TO PROMOTE MUTUAL UNDERSTANDING, CULTURAL INTERCHANGE AND A MORE PEACEFUL WORLD. 27 27 13 27 0 0 696279 1229381 4127924 3677595 147559 162903 5000 0 4976762 5069879 76000 98500 0 0 935236 970299 0 0 388380 3668699 3451080 4679935 4519879 296827 550000 4907534 5873638 684061 1062801 4223473 4810837 ASSIST PROVIDES OPPORTUNITIES FOR OUTSTANDING INTERNATIONAL STUDENTS TO ATTEND AND CONTRIBUTE TO THE FINEST AMERICAN INDEPENDENT SECONDARY SCHOOLS IN ORDER TO PROMOTE MUTUAL UNDERSTANDING, CULTURAL INTERCHANGE AND A MORE PEACEFUL WORLD. 0 0 3568486 98500 3677595 PLACEMENT OF APPROXIMATELY 162 FOREIGN STUDENTS, PRIMARILY THOSE ENTERING THEIR JUNIOR YEAR OF HIGH SCHOOL, INTO INDEPENDENT SECONDARY SCHOOLS IN THE UNITED STATES. 3568486 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NH CA CT X DEBRA VIETS 8606685706 68 BRIDGE STREET 203 SUFFIELD CT 06078 ADRIANA LEON DIRECTOR 0.50 X 0 0 0 ANDREW C PILARO VICE CHAIR 0.50 X X 0 0 0 ANDREW WOODEN DIRECTOR 0.50 X 0 0 0 C JOSEPH GOULD DIRECTOR 0.50 X 0 0 0 CATHERINE TINSLEY DIRECTOR 0.50 X 0 0 0 CECILIE ROHWEDDER-HORVATH DIRECTOR 0.50 X 0 0 0 CHRISTOPHEER WEJCHERT DIRECTOR 0.50 X 0 0 0 DAVID DIAMOND DIRECTOR 0.50 X 0 0 0 ELIZABETH MCDONALD PEARD DIRECTOR 0.50 X 0 0 0 GRACE TOMPKINS DIRECTOR 0.50 X 0 0 0 HELIS ZULIJANI-BOYE VICE CHAIR 0.50 X X 0 0 0 J WOOD RUTTER DIRECTOR 0.50 X 0 0 0 JOHN KAZICKAS DIRECTOR 0.50 X 0 0 0 JOHN R EIDAM DIRECTOR 0.50 X 0 0 0 KATE MEENAN-WAUGH DIRECTOR 0.50 X 0 0 0 LOUISA ZENDT DIRECTOR 0.50 X 0 0 0 MIRELLA LANG DIRECTOR 0.50 X 0 0 0 NEO MOKGWATHI DIRECTOR 0.50 X 0 0 0 PAMELA HAERING CHAIR 0.50 X X 0 0 0 PAMELA M THYE VICE CHAIR/SECRETARY 0.50 X X 0 0 0 PATRICE HARMON DIRECTOR 0.50 X 0 0 0 PETER FREW DIRECTOR 0.50 X 0 0 0 PHILIPPA BOND DIRECTOR 0.50 X 0 0 0 ROBERT FLEISHMAN TREASURER 0.50 X X 0 0 0 ROBERT H MATTOON JR DIRECTOR 0.50 X 0 0 0 SEAN HARRIS DIRECTOR 0.50 X 0 0 0 ULRICH AC GRAEBNER DIRECTOR 0.50 X 0 0 0 J MARTIN MILNE PRESIDENT 40.00 X 217851 0 40279 DEBRA VIETS CFO 40.00 X 105400 0 8112 MARK BELL DIRECTOR OF DEVELOPMENT 40.00 X 135387 0 16284 458638 0 64675 3 0 1 0 0 1229381 131670 1229381 STUDENT FEES 611710 3606787 3606787 SCHOOL MEMBERSHIP FEES 611710 70808 70808 3677595 91217 91217 212460 140774 71686 71686 71686 5069879 3677595 0 162903 98500 98500 387238 140009 142239 104990 460381 166454 169105 124822 34540 12488 12687 9365 29651 10720 10891 8040 58489 21147 21484 15858 18590 18590 64923 26860 38063 80452 27266 27700 25486 13470 12372 1098 96959 35056 35615 26288 67923 67923 39685 39685 20866 20866 34957 12639 12840 9478 PAYMENTS TO SCHOOLS 2338193 2338193 OVERSEAS STAFF EXPENSE 440418 440418 SPONSORED STUDENT EXPEN 163487 163487 BAD DEBTS EXPENSE 24892 24892 46265 21814 24451 4519879 3568486 563013 388380 1276780 564065 539405 1835967 320964 494659 883 0 18947 26875 174543 150412 44997 24131 2705558 2927941 4907534 5873638 89002 153341 595059 909460 684061 1062801 X 3003745 3331514 1219728 1479323 4223473 4810837 4907534 5873638 550000 37363 0 X 0 1 X 1 0 X 2690495 904846 974565 696279 1229381 6495566 3661473 3875210 2033700 4189409 3677595 17437387 6351968 4780056 3008265 4885688 4906976 23932953 234300 467706 419876 296219 317743 1735844 0 234300 467706 419876 296219 317743 1735844 22197109 77385 79510 79510 86074 91217 413696 77385 79510 79510 86074 91217 413696 20856 45810 5000 71666 6450209 4859566 3133585 4976762 4998193 24418315 0.90900 0.91570 0.01690 0.01700 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 20,856. 2020 AMOUNT: $ 45,810. 2021 AMOUNT: $ 5,000. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2509063 159353 2668416 2634160 -125097 2509063 2350901 408102 124843 2634160 2480894 -37902 92091 2350901 2533570 244289 296965 2480894 0.74600 0.13900 0.11500 0 0 65259 59404 5855 109284 91008 18276 24131 X 4981882 37363 37363 4944519 26860 98500 125360 5069879 4394518 0 4394518 26860 98500 125360 4519878 PART V, LINE 4: EARNINGS FROM ASSIST'S ENDOWMENT ARE USED TO UNDERWRITE VARIOUS OPERATING EXPENSES OF THE ORGANIZATION. PART X, LINE 2: ASSIST IS ORGANIZED AS A NONSTOCK, NONPROFIT CORPORATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND AS SUCH IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ASSIST'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2020 ARE CLOSED, AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY ASSIST AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF ASSIST HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 98,500. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 98,500. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES RECRUITMENT AND SCREENING OF SCHOLAR APPLICANTS. 443143 RUSSIA & THE NEWLY INDEPENDENT STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 PROGRAM SERVICES RECRUITMENT AND SCREENING OF SCHOLAR APPLICANTS 18311 0 0 0 0 0 0 461454 0 461454 0 0 0 0 0 0 PART I, LINE 3: ACCOUNTED FOR ON THE ACCRUAL BASIS OF ACCOUNTING. PART III ACCOUNTING METHOD: 1 TUITION ASSISTANCE PAID DIRECTLY TO EDUCATIONAL INSTITUTIONS 11 98500 PART I, LINE 2: ASSIST UNDERTAKES A THOROUGH SCREENING AND SELECTION PROCESS OF CANDIDATES ELIGIBLE FOR TUITION ASSISTANCE. STUDENTS ARE CHOSEN BASED ON THEIR ACADEMIC QUALIFICATIONS AND SPECIAL TALENTS. RECORDS ARE MAINTAINED IN EACH RECIPIENT'S FILE AND ASSIST MONITORS ATTENDANCE AND PERFORMANCE AT THE ACCEPTING SCHOOL. X X X 0 0 0 0 0 0 0 0 0 J MARTIN MILNE PRESIDENT 213436 0 0 0 4415 0 17939 0 22340 0 258130 0 0 0 MARK BELL DIRECTOR OF DEVELOPMENT 131387 0 4000 0 0 0 10556 0 5728 0 151671 0 0 0 X 2 131670 0 0 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER OF ASSIST AND THE AUDIT COMMITTEE OF THE BOARD REVIEW FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990 IS ALSO MADE AVAILABLE TO ALL OTHER BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS RECEIVE AN ANNUAL "CONFLICT OF INTEREST LETTER." NO OFFICER OR DIRECTOR SHALL HAVE AN INTEREST, DIRECT OR INDIRECT, IN ANY CONTRACT OR AGREEMENT RELATING TO THE OPERATIONS OF THE ORGANIZATION, NOR IN ANY CONTRACT OR AGREEMENT FOR FURNISHING SERVICES TO IT, UNLESS SUCH CONTRACT OR AGREEMENT SHALL HAVE BEEN AUTHORIZED BY THE BOARD AT A FORMAL MEETING. FURTHER: (A) SUCH VOTE AND DISCLOSURE OF THE RELATIONSHIP SHALL BE REVIEWED ANNUALLY AT THE DELIBERATION OF THE BUDGET. (B) THE OFFICER OR DIRECTOR SHALL ABSTAIN FROM VOTING ON THE AUTHORIZATION OF ANY MATTER CONNECTED TO SUCH A CONTRACTUAL AGREEMENT. (C) THE BOARD MAY IMPOSE FURTHER RESTRICTIONS AS TO THE INVOLVEMENT OF SUCH OFFICER OR DIRECTOR. (D) THE LAWS OF THE STATES OF NEW HAMPSHIRE AND VERMONT, AND THE LAWS OF THE STATE WHERE THE PRINCIPAL OFFICE IS ESTABLISHED, RELATING SPECIFICALLY TO CONFLICTS OF INTEREST, WILL BE CAREFULLY OBSERVED AND SHALL GOVERN SUCH RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD SETS THE ANNUAL BUDGET ON A YEARLY BASIS, WHICH INCLUDES COMPENSATION OF ALL EMPLOYEES. THE TREASURER, WITH THE ASSISTANCE OF BOARD MEMBERS, LOOKS AT PUBLISHED COMPENSATION FOR COMPARABLE EMPLOYEES IN KEY POSITIONS, AT SIMILAR ORGANIZATIONS, TO DETERMINE WHAT IS APPROPRIATE FOR THE YEAR. THERE ARE NO OTHER COMPENSATED INDIVIDUALS WHICH MEET THE DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 ASSIST WILL SUPPLY COPIES OF THESE DOCUMENTS UPON REQUEST VIA PDF, EMAIL, OR MAIL (IF PREFERRED).