2015-11-14T13:34:14-06:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 522254430 WASHINGTON-IRELAND PROGRAM FOR SERVICE AND LEADERSHIP WASH 2027723824 620 F STREET NW NO 747 WASHINGTON DC 20004 BRYAN PATTEN EXECUTIVE DIRECTOR 2027723824 2015-11-14 1 SUBRINA L WOOD CPA P00365899 2023319880 2014 2016-03-07 17:11:31Z BRYAN PATTEN 620 F STREET NW NO 747 WASHINGTON DC 20004 610604 0 X WWW.WIPROGRAM.ORG X 2000 DC CREATING NEW OPPORTUNITIES FOR THE YOUNG PEOPLE OF NORTHERN IRELAND AND THE REPUBLIC OF IRELAND WHO HAVE GROWN UP WITH THE EFFECTS OF VIOLENCE AND SECTARIAN CONFLICT, WE PROVIDE TRAINING IN CITIZEN LEADERSHIP AND HUMAN RIGHTS IN ORDER TO LAY A NEW FOUNDATION OF CIVIC CULTURE BUILT ON ACTIVE PARTICIPATION, JUSTICE, AND RESPECT. THE PROGRAM PROVIDES ELIGIBLE STUDENTS A SUMMER'S IMMERSION IN POLITICS, PROFESSIONAL LIFE, AND AMERICAN CULTURE. WE EMPHASIZE COMMUNITY BUILDING THROUGH THE STUDY AND PRACTICE OF ACTIVE LISTENING, DIALOGUE, AND CONFLICT RESOLUTION IN WORKSHOPS AND DISCUSSION GROUPS. 16 16 3 60 0 0 406235 441905 0 0 1 31 72224 97345 478460 539281 34305 37828 0 0 239978 258980 0 0 75250 215019 237370 489302 534178 -10842 5103 51566 14650 36247 0 15319 14650 X SEE SCHEDULE O 0 0 347465 37828 THE PROGRAM, AS DESCRIBED IN THE ORGANIZATION'S MISSION STATEMENT, WAS PROVIDED TO 30 STUDENTS DURING THE YEAR AND OVER 200 ALUMNI WHO HAVE ATTENDED AND/OR PARTICIPATED IN THE ORGANIZATION'S SPONSORED EVENTS. THESE EVENTS INCLUDED LECTURES OR PROFESSIONAL DEVELOPMENT ON NORTHERN IRELAND AND IRELAND POLITICS, AND SERVICE ACTIVITIES. 347465 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 1 EI UK 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X KEVIN SULLIVAN 2027723824 620 F STREET NW SUITE 747 WASHINGTON DC 20004 KEVIN J SULLIVAN CHAIR 5.00 X X 0 0 0 FRANK CANTREL JR VICE CHAIR 4.00 X X 0 0 0 JIM BOLAND TREASURER 2.00 X X 0 0 0 KRIS BALDERSTON DIRECTOR 2.00 X 0 0 0 JOHN BUSCHER DIRECTOR 2.00 X 0 0 0 JIM CARROLL DIRECTOR 2.00 X 0 0 0 LORRAINE CORCORAN DIRECTOR 1.00 X 0 0 0 PROF ROGER GH DOWNER DIRECTOR 1.00 X 0 0 0 JOHN FEEHERY DIRECTOR 1.00 X 0 0 0 DAVID GAVAGHAN DIRECTOR 1.00 X 0 0 0 EUGENE HILLERY DIRECTOR 1.00 X 0 0 0 JOSEPH KELLEY DIRECTOR 1.00 X 0 0 0 KRISTIN LEARY DIRECTOR 3.00 X 0 0 0 BR MCCONNON III DIRECTOR 2.00 X 0 0 0 HEATHER MCCORMICK DIRECTOR 2.00 X 0 0 0 PATRICK MCDERMOTT DIRECTOR 2.00 X 0 0 0 KEVIN MORAN DIRECTOR 2.00 X 0 0 0 DR DUNCAN MORROW DIRECTOR 2.00 X 0 0 0 PAUL S QUINN DIRECTOR 2.00 X 0 0 0 CONGRESSMAN JIM WALSH DIRECTOR 1.00 X 0 0 0 BRYAN PATTEN EXECUTIVE DIRECTOR 40.00 X 72732 0 0 72732 0 0 0 0 0 0 0 247095 194810 441905 31 31 168668 71323 97345 97345 539281 0 0 97376 37828 37828 72731 49204 12612 10915 186249 126000 32297 27952 10664 10664 37745 22724 13329 1692 48237 26418 17479 4340 21763 1300 7968 12495 104337 83991 2490 17856 8544 8544 BANK FEES 6080 6080 534178 347465 111463 75250 3231 13688 48335 962 51566 14650 32348 0 1000 2899 0 36247 0 X 15319 14650 15319 14650 51566 14650 X 5103 -5772 X X 1 X 0 1 0 X 412851 279554 445909 406235 610573 2155122 412851 279554 445909 406235 610573 2155122 31691 2123431 1 31 32 2155154 581328 0.98530 0.99560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 610604 71323 71323 539281 0 539281 605501 71323 71323 534178 0 534178 PART X, LINE 2: WIP IS EXEMPT FROM FEDERAL TAXATION UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR UNRELATED BUSINESS INCOME DEFINED BY THE CODE. WIP DID NOT HAVE ANY UNRELATED BUSINESS INCOME DURING THE YEAR ENDED DECEMBER 31, 2014. ACCORDINGLY, THESE STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. WIP IS REQUIRED TO FILE, AND DOES FILE, TAX RETURNS WITH THE IRS AND OTHER TAXING AUTHORITIES. TAX RETURNS FILED BY WIP ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2011 REMAIN OPEN. IT IS NOT A PRIVATE FOUNDATION. WIP IS ALSO EXEMPT FROM DISTRICT OF COLUMBIA INCOME TAXES. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE WIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE WIP HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2014, THERE WERE NOT UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WIP'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES, FOR THE FISCAL YEARS ENDING PRIOR TO 2013 IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. DURING THE YEAR ENDED DECEMBER 31, 2014, WIP DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE PER SCHEDULE ADDITIONAL EXPENSE PER F/S PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES EUROPE (INCLUDING ICELAND & GREENLAND) - 1 1 PROGRAM SERVICES AND FUNDRAISING THE PROGRAM PROVIDES ELIGIBLE STUDENTS A SUMMER'S IMMERSION IN POLITICS, PROFESSIONAL LIFE, AND AMERICAN CULTURE. 193760 1 1 0 0 1 1 193760 0 193760 0 0 0 0 0 0 X X X X 0 CELTIC CHEFS 117445 117445 12495 10671 CELTIC CUP GOLF TOURNAMENT 51223 51223 250 47907 168668 168668 12495 250 58578 71323 97345 1 STIPENDS 30 37828 PART I, LINE 2: STIPENDS ARE PAID DURING AN 8 WEEK INTERNSHIP PROGRAM FOR PARTICIPANTS. EACH PARTICIPANT RECEIVES AN AVERAGE OF $140 PER WEEK AS A STIPEND. THE ORGANIZATION ALSO PROVIDES HOUSING, ETC., WHILE THEY ARE IN THE UNITED STATES. THEY PERIODICALLY REPORT THEIR ACTIVITIES TO THE ORGANIZATION. FORM 990, PART III, LINE 1: CREATING NEW OPPORTUNITIES FOR THE YOUNG PEOPLE OF NORTHERN IRELAND AND THE REPUBLIC OF IRELAND WHO HAVE GROWN UP WITH THE EFFECTS OF VIOLENCE AND SECTARIAN CONFLICT, WE PROVIDE TRAINING IN CITIZEN LEADERSHIP AND HUMAN RIGHTS IN ORDER TO LAY A NEW FOUNDATION OF CIVIC CULTURE BUILT ON ACTIVE PARTICIPATION, JUSTICE, AND RESPECT. THE PROGRAM PROVIDES ELIGIBLE STUDENTS A SUMMER'S IMMERSION IN POLITICS, PROFESSIONAL LIFE, AND AMERICAN CULTURE. WE EMPHASIZE COMMUNITY BUILDING THROUGH THE STUDY AND PRACTICE OF ACTIVE LISTENING, DIALOGUE, AND CONFLICT RESOLUTION IN WORKSHOPS AND DISCUSSION GROUPS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS: FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS: REVIEWED ANNUALLY BY THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - COMPENSATION REVIEW AND APPROVAL PROCESS FOR CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT: RESEARCH IS PERFORMED TO COMPARE THE ORGANIZATION'S SALARIES TO OTHER NONPROFIT EXECUTIVES IN ORGANIZATONS WITH SIMILAR ANNUAL COMPENSATION RATES. LINE 15B - COMPENSATION REVIEW AND APPROVAL PROCESS FOR OFFICERS AND KEY EMPLOYEES: RESEARCH IS PERFORMED TO COMPARE THE ORGANIZATION'S SALARIES TO OTHER NONPROFIT EXECUTIVES IN ORGANIZATONS WITH SIMILAR ANNUAL COMPENSATION RATES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CURRENCY TRANSLATION ADJUSTMENT -5,772. FORM 990, PART XII, LINE 1: THE ORGANIZATION PRESENTS ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. UNDER THE MODIFIED CASH BASIS, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.