2020-08-31T14:18:50-05:00 2019-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2019-01-01 520845718 AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS AMER 2028570999 1030 15TH STREET NW NO 580W WASHINGTON DC 20005 ELIZABETH ROSENBAUM CEO 2028570999 2020-08-31 1 RICHARD J LOCASTRO CPA P00288314 3019519090 75.103.231.202 2020-08-31 15:18:42 ED P 5875A248B998C883929149C1EC584A9141C43956 FF1BB6DC2D4FE76892C1E2007D1F7311819784AE 2019 2020-11-19 02:30:22Z ELIZABETH ROSENBAUM 1030 15TH STREET NW NO 580W WASHINGTON DC 20005 3458741 0 X WWW.ACYPL.ORG X 1966 DC SEE PART III, LINE 1. 24 24 14 24 0 0 3485402 3383241 65942 68464 1462 3086 -21815 -4489 3530991 3450302 0 0 0 0 789102 842062 0 0 99870 2635801 2554947 3424903 3397009 106088 53293 1155432 1462255 424341 677871 731091 784384 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 3122077 14464 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. 37036 54000 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. 3159113 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 14 1 0 0 0 0 0 1 1 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 RICK SMOTKIN PRESIDENT 1.00 X X 0 0 0 STACIE WALTERS FUJII CHAIR 1.00 X X 0 0 0 BRIAN DIFFELL TREASURER 1.00 X X 0 0 0 KEVIN MCLAUGHLIN 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 ANGIE COOPER TRUSTEE 1.00 X 0 0 0 AMY DACEY 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 CHRIS HOSEK TRUSTEE 1.00 X 0 0 0 KYLE HYBL TRUSTEE 1.00 X 0 0 0 LEO JARDOT TRUSTEE 1.00 X 0 0 0 JOSEPH JONES 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 JASON MATTHEWS TRUSTEE 1.00 X 0 0 0 MAGGIE MICK TRUSTEE 1.00 X 0 0 0 JESSICA MONROE TRUSTEE 1.00 X 0 0 0 BRYAN PEDERSEN TRUSTEE 1.00 X 0 0 0 JAKE PERRY TRUSTEE 1.00 X 0 0 0 MATT ROBBINS TRUSTEE 1.00 X 0 0 0 STEVE SCHALE TRUSTEE 1.00 X 0 0 0 ELIZABETH ROSENBAUM CEO 40.00 X 152973 0 9114 SHANNON BILLINGS CFO & CHIEF OF STAFF 40.00 X 127145 0 12145 280118 0 21259 2 0 1 0 0 68151 2763889 551201 6807 3383241 CONFERENCE FEES 900099 54000 54000 CONTRACTS 900099 14464 14464 68464 3086 3086 3950 68151 8439 -4489 -4489 3450302 68464 0 -1403 301377 261742 24338 15297 399894 317454 37834 44606 6966 5801 404 761 74519 63295 5107 6117 59306 50182 4426 4698 116064 94229 21835 8984 7549 636 799 335 335 26805 22516 2347 1942 27496 23413 1939 2144 185792 159116 13053 13623 2109825 2100782 9043 10651 7207 3458 -14 27929 23843 1964 2122 6869 5926 456 487 CREDIT CARD PROC. FEES 7762 1429 6333 EQUIP. RENTAL & MAINT. 7304 6017 766 521 BAD DEBT 6344 6344 MISCELLANEOUS 5714 5031 349 334 7073 5010 1963 100 3397009 3159113 138026 99870 486621 612809 304660 304305 134346 331202 31790 6777 33439 27004 205785 72102 118101 133683 46475 46475 1155432 1462255 108062 366294 316279 311577 424341 677871 X 704672 784350 26419 34 731091 784384 1155432 1462255 53293 0 X 0 1 X 1 1 1 X 2897283 3219790 2887766 3485402 3383241 15873482 2897283 3219790 2887766 3485402 3383241 15873482 15873482 587 515 687 1212 3086 6087 294 3367 75 2628 6364 15885933 429969 0.99920 0.99930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 110538 16578 93960 95247 55524 39723 133683 DEFERRED RENT 305274 LEASE PAYABLE 6303 311577 X 3892040 433299 8439 441738 3450302 0 3450302 3838747 433299 8439 441738 3397009 0 3397009 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2019, 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 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 8,439. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 8,439. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 97158 EUROPE 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 18550 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 1067 NORTH AMERICA 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 36607 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 7066 SOUTH ASIA 0 0 PROGRAM SERVICE ACTIVITIES HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL 12824 0 0 0 0 0 0 173272 0 173272 0 0 0 0 0 1 PART III ACCOUNTING METHOD: HONORS EVENT 72101 68151 3950 268 6120 2051 72101 68151 3950 268 6120 2051 8439 -4489 X X 0 0 0 0 0 0 0 1 0 ELIZABETH ROSENBAUM CEO 137973 0 15000 0 0 0 4102 0 5012 0 162087 0 0 0 PART I, LINE 7 DURING 2019, ACYPL PAID THE FOLLOWING INCENTIVE AWARDS: ELIZABETH ROSENBAUM - $15,000 SHANNON BILLINGS - $5,000 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 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.