2022-07-13T09:20:22-05:00 2021-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-01-01 520845718 AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS AMER 2028570999 1030 15TH STREET NW 580W WASHINGTON DC 20005 ELIZABETH ROSENBAUM CEO 2028570999 2022-07-13 1 ELIZABETH ROSENBAUM 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ELIZABETH ROSENBAUM 1030 15TH STREET NW 580W WASHINGTON DC 20005 1433696 0 X WWW.ACYPL.ORG X 1966 DC SEE PART III, LINE 1. 24 24 12 24 0 0 1502819 1431936 2500 0 3185 1172 -2675 588 1505829 1433696 6000 0 0 0 836410 764341 0 0 207850 744759 515513 1587169 1279854 -81340 153842 1214331 2392249 365487 1535363 848844 856886 ACYPL'S MISSION IS TO DESIGN AND CONDUCT BILATERAL AND MULTILATERAL INTERNATIONAL EDUCATIONAL EXCHANGES DESIGNED TO PROMOTE MUTUAL UNDERSTANDING, RESPECT, AND FRIENDSHIP AND TO CULTIVATE LONG-LASTING RELATIONSHIPS AMONG TOMORROW'S GLOBAL POLITICAL AND POLICY LEADERS. 0 0 858215 INTERNATIONAL EXCHANGES, 8-14 DAYS, AND INTERNATIONAL PROFESSIONAL EXCHANGES, 4-6 WEEKS, ENABLING EMERGING LEADERS (AGED 25 TO 40) TO EXPERIENCE FIRSTHAND THE POLITICAL, POLICY MAKING AND CULTURAL DYNAMICS OF HOST COUNTRIES. THE EXCHANGES ARE CONDUCTED IN PARTNERSHIP WITH ACYPL'S PROGRAM PARTNER ORGANIZATIONS AROUND THE WORLD.DUE TO COVID, THE ORGANIZATION CONDUCTED A NUMBER OF VIRTUAL PROGRAMS INCLUDING A SERIES OF TOWN HALL MEETINGS ON RELEVANT SUBJECTS AND EDUCATIONAL AND CULTURAL EXCHANGES. 30662 ACYPL CONDUCTS PROGRAMS THROUGHOUT THE YEAR TO PROVIDE ALUMNI WITH OPPORTUNITIES TO ENHANCE THEIR LEADERSHIP SKILLS, FURTHER THEIR INVOLVEMENT IN INTERNATIONAL AFFAIRS AND PUBLIC DIPLOMACY, NETWORK WITH OTHER ALUMNI AND INTERACT WITH NATIONAL AND INTERNATIONAL DECISION MAKERS. 888877 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X ELIZABETH ROSENBAUM 2028570999 1030 15TH STREET NW SUITE 580 WEST WASHINGTON DC 20005 BRIAN DIFFELL PRESIDENT 1.00 X X 0 0 0 STACIE WALTERS FUJII CHAIR 1.00 X X 0 0 0 BRYAN PEDERSEN TREASURER 1.00 X X 0 0 0 JOSEPH JONES SECRETARY 1.00 X X 0 0 0 KEN GROSS LEGAL COUNSEL 1.00 X 0 0 0 MATT SANDERSON LEGAL COUNSEL 1.00 X 0 0 0 DWIGHT BUSH TRUSTEE 1.00 X 0 0 0 GERARD DEHRMANN TRUSTEE 1.00 X 0 0 0 CASSIE FOLK TRUSTEE 1.00 X 0 0 0 JAY FOOTLIK TRUSTEE 1.00 X 0 0 0 DIANNE GRAHAM TRUSTEE 1.00 X 0 0 0 CHRIS HOSEK TRUSTEE 1.00 X 0 0 0 KYLE HYBL TRUSTEE 1.00 X 0 0 0 MICHAEL INGANAMORT TRUSTEE 1.00 X 0 0 0 TAMI JACKSON BUCKNER TRUSTEE 1.00 X 0 0 0 LEO JARDOT TRUSTEE 1.00 X 0 0 0 RIMA KAWAS TRUSTEE 1.00 X 0 0 0 JENNIFER LOWE TRUSTEE 1.00 X 0 0 0 MAC BERNSTEIN TRUSTEE 1.00 X 0 0 0 MAGGIE MICK TRUSTEE 1.00 X 0 0 0 BRET PERKINS TRUSTEE 1.00 X 0 0 0 JAKE PERRY TRUSTEE 1.00 X 0 0 0 STEVE SCHALE TRUSTEE 1.00 X 0 0 0 JOE VIDULICH TRUSTEE 1.00 X 0 0 0 ELIZABETH ROSENBAUM CEO 40.00 X 148622 0 8769 SHANNON BILLINGS CFO & CHIEF OF STAFF 40.00 X 131598 0 11944 280220 0 20713 2 0 1 0 0 976665 455271 2921 1431936 1172 1172 MISCELLANEOUS 900099 588 588 588 1433696 0 0 1760 300933 252106 21885 26942 331261 235850 2339 93072 6285 4839 189 1257 67474 51143 1264 15067 58388 45039 1698 11651 102261 20166 77894 4201 34384 6781 26190 1413 33605 13971 15991 3643 23090 4553 17588 949 193993 149079 4882 40032 75416 72423 2993 6340 450 4994 896 10995 10465 351 179 7832 6005 200 1627 EQUIPMENT PURCHASES 11606 8993 251 2362 EQUIP. RENTAL & MAINT. 8613 6613 194 1806 MISCELLANEOUS 6626 3982 2644 DUES AND SUBSCRIPTIONS 752 401 242 109 1279854 888877 183127 207850 602480 638404 336681 318934 80168 68861 7411 5967 31946 34463 81387 68253 109170 13134 46475 1312486 1214331 2392249 41328 37039 324159 1498324 365487 1535363 X 848844 856886 848844 856886 1214331 2392249 X 153842 -145800 X 0 1 X 1 0 X 2887766 3485402 3383241 1502819 1431936 12691164 2887766 3485402 3383241 1502819 1431936 12691164 12691164 687 1212 3086 3185 1172 9342 75 2628 96 588 3387 12703893 240834 0.99900 0.99900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81387 68253 13134 13134 DEPOSITS 46475 RIGHT OF USE ASSETS 1266011 1312486 REFUNDABLE ADVANCE 34043 LEASE LIABILITY 1464281 1498324 X 1357854 69958 69958 1287896 145800 145800 1433696 1349812 69958 69958 1279854 0 1279854 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2021, ACYPL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PPP LOAN THAT WAS RECOGNIZED AS A CONDITIONAL GRANT ON THE PRIOR YEAR FINANCIAL STATEMENTS BUT NOT INCLUDED AS REVENUE ON THE FORM 990 UNTIL THE CURRENT YEAR WHEN FORGIVENESS WAS GRANTED. 145,800. EUROPE 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 9810 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 5346 0 0 0 0 0 0 15156 0 15156 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X 0 0 0 0 0 0 0 1 0 ELIZABETH ROSENBAUM CEO 135622 0 13000 0 0 0 4110 0 4659 0 157391 0 0 0 PART I, LINE 7 ELIZABETH ROSENBAUM AND SHANNON BILLINGS EACH RECEIVED AN INCENTIVE AWARD OF $13,000 IN 2021 IN RECOGNITION OF SUCCESSFUL MANAGEMENT OF THE ORGANIZATION. THE AWARD WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE ACYPL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED IN DETAIL BY MANAGEMENT AND THE EXECUTIVE COMMITTEE. THE FORM 990 WAS THEN SENT TO THE FULL BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, MANAGEMENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY IN PERSON AND VIA E-MAIL TO ALL BOARD MEMBERS AND STAFF DURING EACH MARCH BOARD MEETING. ALL TRUSTEES ARE REQUIRED TO ANNUALLY READ AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT AND TO IMMEDIATELY NOTIFY THE BOARD CHAIR AND CEO WHEN A CONFLICT ARISES. ONCE THE BOARD CHAIR AND CEO ARE MADE AWARE OF A CONFLICT, THEY DECIDE HOW TO ADDRESS THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A THE ACYPL CEO'S PERFORMANCE IS REVIEWED AND EVALUATED BY THE BOARD'S EXECUTIVE COMMITTEE. COMPENSATION IS BASED ON THE ORGANIZATIONAL BUDGET AND MARKET VALUE CONSIDERATIONS. THE CEO'S AGREED-UPON SALARY IS THEN APPROVED AS PART OF THE ORGANIZATIONAL BUDGETING PROCESS. THE REVIEW IS DOCUMENTED IN THE EMPLOYEE'S FILE. THE CEO'S PERFORMANCE WAS EVALUATED IN JUNE OF 2018 AND HER COMPENSATION WAS REVIEWED AS PART OF THE ANNUAL BUDGET PROCESS IN DECEMBER 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PPP LOAN CONDITIONAL GRANT -145,800. FORM 990, PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS ACCORDING TO THE IRS INSTRUCTIONS, THE PPP LOAN REVENUE MUST BE RECOGNIZED IN THE YEAR IT IS FORGIVEN. THEREFORE, CREATING A BOOK TO TAX DIFFERENCE FOR 2020 AND 2021.