2016-07-27T07:43:23-05:00 2015-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2015-01-01 520845718 AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS AMER 2028570999 2131 K STREET NW NO 400 WASHINGTON DC 200371870 LINDA ROTUNNO CEO 2028570999 2016-07-27 1 3019519090 2015 2016-12-15 16:53:06Z LINDA ROTUNNO 2131 K STREET NW NO 400 WASHINGTON DC 200371870 3005631 0 X WWW.ACYPL.ORG X 1966 DC SEE PART III, LINE 1. 23 23 13 33 0 0 2268929 2897283 24900 105067 296 587 -34993 -42196 2259132 2960741 0 21649 0 0 762066 791208 0 0 98921 1490000 2090502 2252066 2903359 7066 57382 479624 670377 234641 368012 244983 302365 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 2539490 21649 41642 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. 25849 63425 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. 2565339 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X LINDA ROTUNNO 2028570999 2131 K STREET NW SUITE 400 WASHINGTON DC 20037 STACIE WALTERS FUJII PRESIDENT 1.00 X X 0 0 0 RICK SMOTKIN CHAIRMAN 1.00 X X 0 0 0 LEO JARDOT TREASURER 1.00 X X 0 0 0 KEVIN MCLAUGHLIN SECRETARY 1.00 X X 0 0 0 KENNETH GROSS LEGAL COUNSEL 1.00 X 0 0 0 MATT SANDERSON LEGAL COUNSEL 1.00 X 0 0 0 DAVID BLACK TRUSTEE 1.00 X 0 0 0 ROBERT CHIAPPETTA TRUSTEE 1.00 X 0 0 0 KENNETH CUTSHAW TRUSTEE 1.00 X 0 0 0 AMY DACEY TRUSTEE 1.00 X 0 0 0 BRIAN DIFFELL 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 KYLE HYBL TRUSTEE 1.00 X 0 0 0 ALEX JOHNSON 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 CHRIS MCCANNELL TRUSTEE 1.00 X 0 0 0 JESSICA MONROE TRUSTEE 1.00 X 0 0 0 JAKE PERRY TRUSTEE 1.00 X 0 0 0 JENNIFER SPALL TRUSTEE 1.00 X 0 0 0 MATT WELL TRUSTEE 1.00 X 0 0 0 LINDA ROTUNNO CEO 40.00 X 150285 0 12491 SHANNON BILLINGS CFO AND CHIEF OF STAFF 40.00 X 107915 0 9535 258200 0 22026 2 0 1 0 0 1112 78975 1935368 881828 280505 2897283 CONFERENCE FEES 900099 63425 63425 CONTRACTS 900099 41642 41642 105067 587 587 2400 78975 44890 -42490 -42490 MISCELLANEOUS 900099 294 294 294 2960741 105067 0 -41609 21649 21649 280226 206997 40674 32555 331740 212779 98100 20861 6605 6175 145 285 122098 102878 9944 9276 50539 42079 4417 4043 25229 19012 3272 2945 14650 13882 643 125 235 174 44 17 29316 18862 3540 6914 21626 15502 1645 4479 178653 150163 14671 13819 1745087 1738274 5399 1414 7583 4218 2976 389 4545 4545 10445 4329 5700 416 5160 4295 452 413 BAD DEBT 35300 35300 MISCELLANEOUS 7053 638 5785 630 EQUIP. RENTAL & MAINT. 3389 1536 1577 276 EQUIPMENT PURCHASES 1833 1747 45 41 398 150 225 23 2903359 2565339 239099 98921 186 125 292384 394714 78565 164216 5017 4841 9262 22716 59477 48024 21898 11453 72312 72312 479624 670377 88545 187128 80000 130000 66096 50884 234641 368012 X 178662 209736 66321 92629 244983 302365 479624 670377 57382 0 X 0 1 X 1 1 1 X 1783779 2406059 1602389 2268929 2897283 10958439 1783779 2406059 1602389 2268929 2897283 10958439 60444 10897995 822 941 555 296 587 3201 368 1167 373 12 294 2214 10963854 267906 0.99400 0.99340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6818 5303 1515 52659 42721 9938 11453 DEPOSITS 72312 72312 DEFERRED RENT 45437 LEASE PAYABLE 5447 50884 X 3047288 41657 44890 86547 2960741 0 2960741 2989906 41657 44890 86547 2903359 0 2903359 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2015, 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: SPECIAL EVENT EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. 44,890. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. 44,890. 1 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 89066 SOUTH ASIA 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 32911 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 18545 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 420 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 4226 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 3466 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICE ACTIVITIES HOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL 2416 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 21649 0 0 0 0 0 0 172699 0 172699 SOUTH ASIA PROGRAM FACILITATION AND EXPENSES 21649 WIRE 1 0 1 0 0 0 0 0 PART I, LINE 2: THE FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY (FICCI) IS AN ASSOCIATION OF BUSINESS ORGANIZATIONS IN INDIA. IT IS A NON-GOVERNMENT, NOT-FOR-PROFIT ORGANIZATION. FICCI PROVIDED ACYPL WITH A DETAILED BUDGET FOR EXPENDITURES RELATED TO THE US DELEGATION'S EXCHANGE PROGRAM IN INDIA. THE BUDGET WAS APPROVED BY ACYPL AND IT'S FUNDING PARTNER, THE US EMBASSY-DELHI. ACYPL REVIEWED AND APPROVED ALL EXPENDITURES AND RECEIVED AN ITEMIZED INVOICE FROM FICCI PRIOR TO DISBURSING THE FUNDS IN US DOLLARS BY WIRE TRANSFER. HONORS EVENT 81375 78975 2400 14777 30113 81375 78975 2400 14777 30113 44890 -42490 X 0 0 0 0 0 0 0 1 0 LINDA ROTUNNO CEO 134042 0 16243 0 0 0 4125 0 8366 0 162776 0 0 0 PART I, LINE 7 DURING 2015, THE ORGANIZATION PROVIDED BONUS COMPENSATION AS FOLLOWS: LINDA ROTUNNO $16,243 SHANNON BILLINGS $ 5,414 X 462 DONOR REPORTED FMV X TRAVEL 14 237472 DONOR REPORTED FMV X MEALS 41 28983 DONOR REPORTED FMV X FURNITURE 1 10791 DONOR REPORTED FMV X BEVERAGES 5 2797 DONOR REPORTED FMV 0 0 0 0 PART I, COLUMN (B): THE AMOUNT LISTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11 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 MANAGEMENT ANNUALLY DISTRIBUTES THE CONFLICT OF INTEREST POLICY IN PERSON AND VIA E-MAIL TO ALL BOARD MEMBERS AND SENIOR 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 15 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 LAST REVIEW PROCESS TOOK PLACE IN NOVEMBER 2015. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.