2023-05-02T09:35:12-05:00 2022-09-30 383567911 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2021-10-01 382896940 FOREIGN LINKS AROUND THE GLOBE INC FORE 8009423524 414 S BURDICK ST STE 200 KALAMAZOO MI 49007 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR 8009423524 2023-05-01 1 WILMAR CUNHA-FILHO 999009999 JEFFREY E HERT CPA P00066715 6169754100 2023-05-01 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z WILMAR CUNHA-FILHO 414 S BURDICK ST STE 200 KALAMAZOO MI 49007 3294952 0 X WWW.FLAG-INTL.ORG X 1989 MI 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. 6 5 31 5 150000 0 361434 47309 2517435 3078396 0 1334 64588 167913 2943457 3294952 40000 60000 0 0 1196112 1551356 0 0 0 1080767 1757903 2316879 3369259 626578 -74307 1576607 1639158 1805277 1942135 -228670 -302977 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. 0 0 2796411 60000 3096309 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. 2796411 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 1 132 0 1 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 1 0 0 0 0 0 1 1 0 0 1 0 0 1 1 0 0 CA MI X STEPHEN BLANN CFO 8009423524 414 S BURDICK ST STE 200 KALAMAZOO MI 49007 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR 40.00 X X 177500 0 18000 JENNIFER GILES VICE PRESIDENT 1.00 X X 0 0 0 BRIAN VARNEY SECRETARY 1.00 X X 0 0 0 MARC MARALEZ BOARD MEMBER 1.00 X 0 0 0 ERFAN PIRBHAI BOARD MEMBER 1.00 X 0 0 0 ROBYN DOORNWEERD BOARD MEMBER 1.00 X 0 0 0 STEPHEN W BLANN CFO 1.00 X 0 0 0 MOLLY WEIBER NATIONAL DIRECTOR OUTREACH 40.00 X 115119 0 5006 TERESA CUNHA OPERATIONS DIRECTOR 40.00 X 104099 0 4916 396718 0 27922 3 0 1 0 0 47309 47309 FLAGSHIP PROGRAM FEES 611710 3048628 2898628 150000 FLAG ONE PROGRAM FEES 611710 29768 29768 3078396 1334 1334 OTHER INCOME 900099 167913 167913 167913 3294952 3096309 150000 1334 60000 60000 444935 332484 112451 897061 897061 25255 25255 83333 83333 100772 93303 7469 119392 119392 139256 139256 132369 132369 22975 22975 203247 179029 24218 15249 15249 1397 1288 109 COMMISSIONS 549116 549116 STUDENT COSTS 317354 317354 INTERNATIONAL PARTNER F 208917 208917 CHAPTER MANAGERS 32150 32150 16481 1872 14609 3369259 2796411 572848 0 1042299 984347 96292 64137 232772 502748 45953 45304 159291 42622 1576607 1639158 260006 263380 847641 1125050 530237 545486 167393 8219 1805277 1942135 X -248939 -308464 20269 5487 -228670 -302977 1576607 1639158 -74307 0 X X 0 1 X 1 0 X 1173449 312819 314600 361434 47309 2209611 2774748 2820328 1688439 2517435 3078396 12879346 3948197 3133147 2003039 2878869 3125705 15088957 1075 2510 3585 2024337 1896000 1238236 1379178 1935117 8472868 2024337 1896000 1238236 1380253 1937627 8476453 6612504 64598 167913 232511 3948197 3133147 2003039 2943467 3293618 15321468 0.43160 0.49390 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 STUDENT ALLOWANCE PAYABLE 8219 8219 X 3294952 0 3294952 0 3294952 3369259 0 3369259 0 3369259 PART X, LINE 2: 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, 2022 OR 2021, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 1 0 0 0 0 0 0 0 0 0 SUB-SAHARAN AFRICA TO SUPPORT EFFORTS TO BUILD NEW SCHOOL 60000 WIRE TRANSFER 0 1 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X 0 0 0 0 0 0 0 0 0 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR 177500 0 0 0 0 0 18000 0 0 0 195500 0 0 0 FLAG IMS LLC COMMON BOARD MEMBERS 35000 CONSULTING SERVICES 0 TERESA CUNHA SPOUSE - WILMAR CUNHA-FILHO 55895 EXCHANGE PROGRAM - FLAG BRAZIL 0 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 OPERATIONS DIRECTOR 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 $6,250 PER MONTH THROUGH 2/28/2022 FOR A TOTAL OF $37,500. THE CONTRACT WAS INCREASED TO $6,667 PER MONTH FOR A TOTAL OF $40,002 STARTING 3/1/2022, FOR THESE SERVICES. TOTAL PAID TO REHMANN, INCLUDING OUT OF POCKET EXPENSES, WAS $90,704. 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 XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FLAG IMS LLC 414 S BURDICK ST STE 200 KALAMAZOO MI 49007 810718449 PROVIDING MANAGEMENT AND OTHER SUPPORT MI N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 FLAG IMS M 35000 FLAG IMS L 150000