2015-04-14T10:31:20-05:00 2014-05-31 452781062 WEINER & COMPANY PC 460 SAINT MICHAELS DRIVE SUITE 1203 SANTA FE NM 87505 990 2013-06-01 850297355 THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST ARMA 5054544260 PO BOX 248 MONTEZUMA NM 87731 ALFONSO LEON VP OF FINANCE AND OPERATIONS 5054544260 2015-04-12 1 SEAN S WEINER P00171183 5054247200 2013 2016-02-25 16:41:14Z ALFONSO LEON PO BOX 248 MONTEZUMA NM 87731 13594264 0 X WWW.UWC-USA.ORG X 1982 NM THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST'S PRIMARY MISSION IS EDUCATION. 18 17 143 225 0 0 5201650 4517310 3664517 9050331 2325121 1654 24465 20472 11215753 13589767 3140286 7939057 0 0 4698358 6044570 0 0 403081 5585616 6343325 13424260 20326952 -2208507 -6737185 133350052 146188657 4433418 7606401 128916634 138582256 X THE PRIMARY MISSION OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST (COLLEGE) IS EDUCATION. AS A TWO YEAR, PRE COLLEGE PROGRAM, THE COLLEGE OFFERS AN INTERNATIONAL BACCALAUREATE DIPLOMA. THE COLLEGE SERVES APPROXIMATELY 200 BOARDING STUDENTS. THE COLLEGE'S MISSION IS TO MAKE EDUCATION A FORCE TO UNITE PEOPLE, NATIONS, AND CULTURES FOR PEACE AND A SUSTAINABLE FUTURE. 0 0 17762608 7939057 9050331 THE PURPOSE OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST IS TO PROVIDE EDUCATION AS DESCRIBED IN OUR MISSION STATEMENT. 17762608 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 133 0 1 143 1 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NM X ALFONSO LEON VP OF FINANCE AND OPERATIONS 5054544235 PO BOX 248 MONTEZUMA NM 87731 THOMAS P DICKERSON CHAIR 5.00 X X 0 0 0 MARK ALEXANDER TRUSTEE 5.00 X 0 0 0 AMIN BADR-EL-DIN TRUSTEE 5.00 X 0 0 0 MARC P BLUM TRUSTEE 5.00 X 0 0 0 SEBASTIEN DE HALLEUX TRUSTEE 5.00 X 0 0 0 STEVEN F DICHTER VICE CHAIR 5.00 X X 0 0 0 RAY R IRANI TRUSTEE 5.00 X 0 0 0 BEN JONES TRUSTEE 5.00 X 0 0 0 KUO-CHUAN KUNG TRUSTEE 5.00 X 0 0 0 JAMES LEONARD TRUSTEE 5.00 X 0 0 0 CHARLOTTE ILFELD RUBIN TRUSTEE 5.00 X 0 0 0 PETER RUGGIERO TRUSTEE 5.00 X 0 0 0 JONATHAN L SCHNEIDER TRUSTEE 5.00 X 0 0 0 MONIQUE SEEFRIED TRUSTEE 5.00 X 0 0 0 MICHAEL TAYLOR TRUSTEE 5.00 X 0 0 0 TYLER C TINGLEY SECRETARY 5.00 X X 0 0 0 ROSEMARY TOMICH TRUSTEE 5.00 X 0 0 0 THOMAS E ODEN ACTING PRESIDENT 40.00 X 182454 0 40642 LISA DARLING PRESIDENT 40.00 X 615069 0 33402 ALEX KALANGIS VP FINANCE & OPERATIONS 40.00 X 174081 0 15278 EYAD SHABANEH ECONOMICS & SUMMER PROGRAMS 40.00 X 120969 0 9958 TIM SMITH DIRECTOR OF ADMISSIONS 40.00 X 108723 0 17627 1201296 0 116907 5 0 1 0 SODEXO 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 1137750 1 4517310 4517310 TUITION AND FEES/IB BACCALAUREATE 900099 9050331 9050331 9050331 1654 1654 9500 4497 5003 5003 5003 MISC. REVENUE 900099 15469 15469 15469 13589767 9050331 0 22126 5614451 5614451 2324606 2324606 879947 879947 3236977 2758528 217384 261065 155245 122642 17548 15055 1496758 1346720 112685 37353 275643 194857 60504 20282 12316 12316 89406 89406 1574943 1557309 11153 6481 21765 21765 405099 214223 166538 24338 123452 123452 980918 980918 80887 30932 35585 14370 242107 171285 64678 6144 1434451 1291006 143445 157186 157186 MEMBERSHIP FEES 262204 245767 15753 684 RECRUITING EXPENSE 147554 11060 136494 FOOD 4894 0 4886 8 STUDENT MEDICAL CARE 4496 4496 801647 748591 35755 17301 20326952 17762608 2161263 403081 2666650 5759197 1995491 416165 143345 123485 0 323085 396750 43863276 26657018 18752348 17206258 74434251 83868457 35034882 38418345 133350052 146188657 2116985 2550934 2065626 2316433 2989841 4433418 7606401 X 23685671 21606090 17128525 28375087 88102438 88601079 128916634 138582256 133350052 146188657 X -6737185 16699533 -296726 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 105571321 655556 15673714 4824757 117075834 85676999 3258165 20840637 4204480 105571321 96439192 87706 -7997337 2852562 85676999 80571406 384200 20397094 4913508 96439192 69300707 1282830 15293319 5305450 80571406 0.01770 0.75680 0.22550 0 0 1713023 1713023 38630585 23529456 15101129 3519668 3127562 392106 17206258 INVESTMENTS REPORTED AS LEVEL III ON AUDITED FINANCIAL STATMENTS 38418345 F 38418345 POST RETIREMENT 2989841 2989841 X 24188108 16699533 4497 16704030 7484078 6105689 6105689 13589767 14522486 301223 301223 14221263 6105689 6105689 20326952 PART V, LINE 4: THE ARMAND HAMMER UNITED WORLD COLLEGE ENDOWMENTS ARE USED FOR OPERATION, SCHOLARSHIPS, AND BUILDING MAINTENANCE. PART X, LINE 2: THE COLLEGE IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND COMPARABLE STATE LAW. CONTRIBUTIONS TO THE COLLEGE ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INTEREST AND PENALTIES RECOGNIZED WILL BE CLASSIFIED IN THE FINANCIAL STATEMENTS AS AN EXPENSE. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AS REVENUE ON 990 -- $4,497 PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE REPORTED AT NET OF EXPENSES ON FINANCIAL STATEMENT.BROKEN OUT FOR TAX COMPLIANCE REQUIREMENTS -- $871,949 BAD DEBTS -- $16,915 SCHOLARSHIPS GROSSED UP FOR FINANCIAL STATEMENT -- $5,216,825 PART XII, LINE 2D - OTHER ADJUSTMENTS: IMPAIRMENT OF VALUE -- $296,726 RENTAL EXPENSES REPORTED AS REVENUE ON 990 -- $4,497 PART XII, LINE 4B - OTHER ADJUSTMENTS: REVENUE REPORTED AT NET OF EXPENSES ON FINANCIAL STATEMENT.BROKEN OUT FOR TAX COMPLIANCE REQUIREMENTS -- $871,949 BAD DEBTS -- $16,915 SCHOLARSHIPS GROSSED UP FOR FINANCIAL STATEMENT -- $5,216,825 SCHEDULE D: PART XI 4B AND PART XII 4B: THE AUDITED FINANCIAL STATEMENTS PRESENTED REVENUE FROM A WORKSHOP NET OF EXPENSES OF 871,949. IN ORDER TO COMPLY WITH TAX REPORTING REQUIREMENTS, THE EXPENSES OF 871,949 WERE RECLASSED TO GROSS UP PROGRAM SERVICE REVENUE IN PART VII LINE 2A AND RELATED EXPENSES ON PART IX. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 IT IS THE NATURE OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST TO HAVE AN OPEN DOOR POLICY TO STUDENTS FROM ALL PARTS OF THE WORLD AS DESCRIBED IN THE SCHOOL BROCHURE AND THEREFORE DOES NOT DISCRIMINATE AGAINST APPLICANTS OR STUDENTS ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC BACKGROUND. 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 726753 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 300753 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 110425 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 210000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 616675 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 360000 0 0 0 0 0 0 2324606 0 2324606 EUROPE (INCLUDING ICELAND & GREENLAND) TUITION/OPERATIONAL SUPPORT/STUDENT AID 726753 WIRE/EXCHANGE EAST ASIA AND THE PACIFIC TUITION/OPERATIONAL SUPPORT/STUDENT AID 300753 WIRE/EXCHANGE NORTH AMERICA TUITION/OPERATIONAL SUPPORT/STUDENT AID 110425 WIRE/EXCHANGE CENTRAL AMERICA AND THE CARIBBEAN TUITION/OPERATIONAL SUPPORT/STUDENT AID 210000 WIRE/EXCHANGE SUB-SAHARAN AFRICA TUITION/OPERATIONAL SUPPORT/STUDENT AID 616675 WIRE/EXCHANGE RUSSIA AND NEIGHBORING STATES OPERATIONAL SUPPORT 360000 WIRE/EXCHANGE 13 0 0 0 0 0 0 1 SCHOLARSHIP 212 5216825 APPROVED TUITION TUITION AND FEES TRANSPORTATION 212 74929 EXPENSES INCURRED AIRFARE/TRANSPORTATION STUDENT AID 20 6980 EXPENSES INCURRED SPENDING MONEY MEDICAL EXPENSES 212 315717 EXPENSES INCURRED OTHER EXPENSES FOR STUDENTS PART III THE COLLEGE PROVIDES FOR GRANTS WHICH COVER EDUCATIONAL SERVICES PROVIDED, TRANSPORTATION (INCLUDING AIRFARE) FOR MOST STUDENTS ATTENDING THE COLLEGE. SOME STUDENTS ARE PROVIDED GRANTS FOR DAILY ESSENTIALS, FIELD TRIPS, ETC. X 1 1 X X X 0 0 0 0 0 0 0 0 0 THOMAS E ODEN ACTING PRESIDENT 182454 0 0 0 0 0 14733 0 25909 0 223096 0 0 0 LISA DARLING PRESIDENT 358576 0 0 0 256493 0 23000 0 10402 0 648471 0 256493 0 ALEX KALANGIS VP FINANCE & OPERATIONS 174081 0 0 0 0 0 14277 0 1001 0 189359 0 0 0 PART II COLUMN D INCLUDED IN THESE AMOUNTS ARE THE EMPLOYER PORTION OF SOCIAL SECURITY TAX, MEIDCARE TAX, MEDICAL INSURANCE PREMIUMS, 403B, AND LIFE INSURANCE PREMIUMS. FORM 990, PART VI, SECTION B, LINE 11 THE PUBLIC DISCLOSURE 990 WAS PROVIDED TO THE ACTIVE BOARD MEMBERS VIA EMAIL. THE PUBLIC DISCLOSURE COPY DOES NOT INCLUDE DONOR INFORMATION. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE PROVIDES EACH TRUSTEE AND OFFICER A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY AND HAS THEM COMPLETE A QUESTIONNAIRE WHICH ASKS THEM TO DISCLOSE ANY CONFLICTS OF INTEREST AND NOTE THEM ON THE FORM PROVIDED. THE VP OF FINANCE AND OPERATIONS REVIEWS THE FORMS AND MONITORS ANY CONFLICTS THAT MAY HAVE BEEN NOTED. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE COLLEGE'S PRESIDENT WAS BASED ON A COMPREHENSIVE ANALYSIS OF DATA FROM COMPARABLE EDUCATIONAL INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAIALBLE UPON REQUEST. EDITED VERSIONS OF THE COLLEGE'S FINANCIAL STATEMENTS ARE AVAILABLE ON WEBSITES SUCH AS GUIDESTAR. FORM 990, PART VI, SECTION B, LINE 11B: ONCE THE 990 IS REVIEWED BY MANAGEMENT, THE "COLLEGE" EMAILS THE PUBLIC DISCLOSURE COPY TO EACH BOARD MEMBER FOR THEIR REVIEW. AT THE FALL BOARD MEETING, THE BOARD MEMBERS DISCUSS ANY ISSUES THEY MAY HAVE. FORM 990, PART XI, LINE 9: IMPAIRMENT OF VALUE -296,726. FORM 990, PART XII, LINE 2C THE COLLEGE'S PROCESS OF AUDIT AND AUDIT REVIEW HAS NOT CHANGED IN THIS TAX YEAR. THE COLLEGE UNDERGOES AN ANNUAL EXTERNAL AUDIT, WHICH IS THEN REVIEWED BY THE AUDIT COMMITTEE, THE FINANCE COMMITTEE, AND THEN THE FULL BOARD OF TRUSTEES.