2022-12-13T15:12:17-06:00 2022-07-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2021-08-01 953551085 English Language Institute in China ENGL 9705303800 1629 Blue Spruce Dr Fort Collins CO 80524 Brian Bumann Treasurer/Dir. of Finance 9705303800 2022-12-13 1 Brian Bumann 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Timothy Davis 1629 Blue Spruce Dr Fort Collins CO 80524 18862729 0 X www.elic.org X 1980 CA Provide teams to teach "English as a Foreign Language" 11 10 467 131 0 0 17429120 16350319 1941140 2454833 3056 4247 0 0 19373316 18809399 582436 321120 0 0 9957251 10372490 0 0 1011228 3053594 3713639 13593281 14407249 5780035 4402150 8063329 10835190 522120 477595 7541209 10357595 ELIC places passionate people in contact with students across Asia through the medium of teaching English. ELIC recruits, trains, and sends men and women from the U.S. and Canada to meet the ever-growing demand for quality English education in Asia. 0 0 11710794 321120 2454833 ELIC has been sending teachers to teach English in China, Southeast Asia, and the Middle East/North Africa since 1982. We are considered the premier English teaching organization. ELIC receives funding for carrying out programs in three ways: 1) teachers raise support to cover programmatic costs directly related to their services overseas; 2) ELIC affiliates pay ELIC a fee for carrying out administrative and support services for programs; and 3) ELIC is paid by overseas Universities for the placement of teachers and carrying out specific summer programs. In 2021, ELIC placed 349 teachers overseas, of which 246 teachers were placed in annual assignments and 103 were summer assignments. 11710794 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 X 14 0 1 467 1 0 1 MG VM CB LA HK TS CH TU 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CT CO FL HI IL KS KY ME MD MI MN MA MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X Brian Bumann 9705303800 1629 Blue Spruce Dr Fort Collins CO 80524 X Timothy Davis CEO/President 50.00 X X 125089 0 96214 Philip G Hubbard Chairman 1.00 X X 0 0 0 Steven Hawn Vice Chair/Secretary 1.00 X X 0 0 0 Frank Fernandes Board Member 1.00 X 0 0 0 Robert Harrell Board Member 1.00 X 0 0 0 Dr Karen Longman Board Member 1.00 X 0 0 0 Tjalling Schotanus Board Member 1.00 X 0 0 0 Amy Shane Board Member 1.00 X 0 0 0 David Sun Board Member 1.00 X 0 0 0 Joe Stowell Board Member 1.00 X 0 0 0 Rita Lim Board Member 1.00 X 0 0 0 Homer Sun Board Member (part year) 1.00 X 0 0 0 Brian Bumann Treasurer/Director of Finance 50.00 X 92463 0 4805 Collin Quigley Sr Director of Operations and Mobilization 50.00 X 123615 0 25800 Cameron Butler Sr Director Global Support Services 50.00 X 109404 0 22351 Jonathan Smyth Sr. Director, Global Marketing 50.00 X 102400 0 20311 552971 0 169481 4 0 1 0 0 16350319 53330 16350319 Support Services 611710 2384616 2384616 University Services 611710 66586 66586 3631 3631 2454833 4247 4247 53330 53330 0 0 18809399 2454833 0 4247 207793 207793 113327 113327 351340 302791 30343 18206 7387783 6366918 638041 382824 91679 47397 27676 16606 1955739 1222091 458530 275118 585949 514772 44486 26691 2666 1812 534 320 66817 40548 16418 9851 128605 87576 25643 15386 40033 26095 8711 5227 397790 250259 92207 55324 192010 120443 44729 26838 142376 109720 20410 12246 1317773 1141092 110425 66256 386822 281292 65956 39574 3 2 1 136932 82159 34233 20540 158655 95250 39628 23777 Teacher Expenses 350655 350655 Education Materials 264870 261262 2255 1353 Hospitality 83381 54755 17891 10735 44251 32785 7110 4356 14407249 11710794 1685227 1011228 328849 546958 4020315 5878374 100753 121844 6104705 3112312 3074559 2992393 -1424459 -3010223 1963312 4305844 8063329 10835190 411572 444414 110548 33181 522120 477595 X 5320168 6371598 2221041 3985997 7541209 10357595 8063329 10835190 X 4402150 -1585764 X 0 1 X 1 0 X 15312446 16965003 16650356 17429120 16350319 82707244 15312446 16965003 16650356 17429120 16350319 82707244 329090 82378154 781 1321 1699 3056 4247 11104 82718348 10142512 0.99590 0.98710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 203079 203079 4175514 1458806 2716708 801077 735699 65378 925035 917807 7228 2992393 Intercompany Receivable 4305844 4305844 20409399 1600000 1600000 18809399 0 18809399 16007249 1600000 1600000 14407249 0 14407249 1 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 53862 Middle East and North Africa 0 0 Grants to Recipients Located in Region 59465 East Asia and the Pacific 6 8 Program ServicesProgram Services Teach English 4615561 Middle East and North Africa 3 1 Program Services Teach English 2483664 Russia and Neighboring States 0 0 Program Services Teach English 51674 9 9 0 0 9 9 7264226 0 7264226 East Asia and the Pacific Organizational Operations 24300 Wire 0 East Asia and the Pacific Organizational Operations 29562 Wire 0 Middle East and North Africa Organizational Operations 59465 Wire 0 0 2 0 0 0 0 0 1 Part I, Line 2: ELIC works closely with a foreign nonprofit that has the same purpose. As part of working with this nonprofit both in North America and Asia, ELIC monitors the use of granted funds. Part I, line 3: Foreign expenditures are accounted for based on the accrual accounting basis, using expense reports and other appropriate documentation. Part III Accounting Method: Schedule F Part II, Line 3: Schedule F Part II is showing three separate grants, two of which went to the same foreign 501(c)(3) equivalent located in two separate regions. 1 Pinnacle Teaching Solutions 155 N Wacker Dr Suite 4250 Chicago IL 60606 464530808 100000 0 Operational expenses Pinnacle Academy 1629 Blue Spruce Dr Fort Colllins CO 80524 861688968 100000 0 Operational expenses 0 2 Part I, Line 2: Grants were made to related organizations with common management. Therefore, ELIC's Director of Finance has full access to the accounting records at the grantee organizations. X 1 1 X X 0 0 0 0 0 0 0 1 0 Timothy Davis CEO/President 112510 0 4453 0 8126 0 26000 0 71331 0 222420 0 0 0 Collin Quigley Sr Director of Operations and Mobilization 120871 0 0 0 2744 0 11390 0 15488 0 150493 0 0 0 Part I, Line 1a Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The President met the qualifications for and received a ministerial housing allowance during the tax year. Part I, Line 7 The organization made nonfixed payments in the form of discretionary bonuses. X 14 53330 FMV at time of sale 0 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1a The Executive Committee is composed of the Chairman, Vice Chair, and one other Board Member. The Executive Committee has authorization to act on behalf of the Board in between meetings. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Director of Finance. A copy of the return was provided to the Chairman of the Audit Committee and the Executive Committee for any comments. In addition, a copy of the return was provided to the full Board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Board members and officers are required to disclose potential conflicts of interest on an annual basis. The annual signed disclosures are reviewed by the Vice Chair. The Vice Chair's disclosure is reviewed by the President. Additionally, the executive & finance teams meet regularly and monitor transactions to make sure they comply with the conflict of interest policy. If there is a potential conflict of interest, the person with a conflict recuses himself from the board's decision making process. No transaction is entered into unless it is determined to be in the best interest of ELIC. Form 990, Part VI, Section B, line 15 The independent board is responsible for annually establishing the President's compensation. The Vice President of Human Resources compiles a compensation analysis using comparability data from various sources and presents this information to the board. The independent board then examines the data and votes to approve the compensation of each officer. This process is documented in the board minutes. Form 990, Part VI, Section B, Line 15b: Compensation for other officers is determined by an annual review of similar sized nonprofit and for-profit entities. The compensation was reviewed and approved by the President, and the process is documented in the applicable personnel file. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII and Schedule J: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XI, line 9: Change in net assets of subsidiaries -1,585,764. Pinnacle Teaching Solutions LLC 155 North Wacker Drive Suite 4250 Chicago IL 60606 464530808 Language School CO N/A C 1 BlueBridge International LLC 1629 Blue Spruce Drive Fort Collins CO 80524 262772458 Exchange Program NC N/A C 1 Pinnacle Education Holdings LLC 1629 Blue Spruce Drive Fort Collins CO 80524 300972654 Holding Company CO English Lang Institute in China C 2400 1.00000 1 Pinnacle Academy LLC 1629 Blue Spruce Drive Fort Collins CO 80524 861688968 Online Education CO N/A C 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 Pinnacle Teaching Solutions B 183765 Cash Transfer Bluebridge International LLC B Cash Transfer Pinnacle Teaching Solutions O 660240 Actual Expense Pinnacle Teaching Solutions Q 417593 Actual Expense Pinnacle Educational Holdings B Pinnacle Academy B 100000 Cash Transfer Pinnacle Academy D 100000 Cash Transfer/Invoices Pinnacle Academy O 565294 Actual Expense Pinnacle Academy Q 598230 Actual Expense