2014-04-07T15:43:49-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2013-01-01 541492775 FOUNDATION FOR MANAGEMENT EDUCATION IN CENTRAL AMERICA FOUN 3013200680 PO BOX 639 GLEN ECHO MD 20812 GEORGE W LOGAN BOARD PRESIDENT 3013200680 2014-03-14 1 YUNG-HEE GALLINARO P00035293 5712279500 2013 2015-11-30 17:44:51Z GEORGE W LOGAN PO BOX 639 GLEN ECHO MD 20812 3006243 0 X N/A X 1980 VA TO MAKE GRANTS TO SUPPORT MANAGEMENT EDUCATION IN CENTRAL AMERICA. 10 10 0 10 0 0 1353131 843659 0 0 458621 567286 0 0 1811752 1410945 1701502 1195413 0 0 0 0 0 0 0 147244 151986 1848746 1347399 -36994 63546 6987988 8056382 175732 180000 6812256 7876382 TO PROMOTE THE STUDY OF MANAGEMENT AND RELATED DISCIPLINES AND TO DEVELOP AND IMPLEMENT EDUCATIONAL PROGRAMS IN AND FOR CENTRAL AMERICA BY AWARDING GRANTS TO EXEMPT ORGANIZATIONS IN THE UNITED STATES AND LATIN AMERICA. 0 0 1195413 1195413 GRANTMAKING: GRANTS TO INCAE AND OTHER SCHOOLS TO SUPPORT MANAGEMENT EDUCATION IN CENTRAL AMERICA. 1195413 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X LARRY SLESINGER 3013200680 5016 WESTPATH TERRACE BETHESDA MD 20816 X GEORGE W LOGAN PRESIDENT 1.00 X X 0 0 0 VICTOR BALESTRA DIRECTOR 1.00 X 0 0 0 MICHAEL C WILLIAMS VICE PRESIDENT AND SECRETA 1.00 X X 0 0 0 STEPHEN CAMPBELL TREASURER 1.00 X X 0 0 0 FRANCISCO DE SOLA DIRECTOR 1.00 X 0 0 0 ROBERTO ARTAVIA DIRECTOR 1.00 X 0 0 0 SUSAN KAUFMAN PURCELL DIRECTOR 1.00 X 0 0 0 ARTURO CONDO DIRECTOR 1.00 X 0 0 0 FREDERICO SACASA DIRECTOR 1.00 X 0 0 0 BRIZIO BIONDI-MORRA DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 843659 843659 162808 162808 1999776 1595298 404478 404478 404478 1410945 0 0 567286 1195413 1195413 66750 66750 9208 9208 70406 70406 1645 1645 1400 1400 2577 2577 1347399 1195413 151986 0 7651 8722 25005 24924 1882 1882 6953450 8020854 6987988 8056382 175732 180000 175732 180000 X 4709719 5728924 44921 2102537 2102537 6812256 7876382 6987988 8056382 63546 1000580 0 X X 0 1 X 1 0 X 279694 397250 175397 1353131 843659 3049131 279694 397250 175397 1353131 843659 3049131 1114497 1934634 190673 170888 170338 159950 162808 854657 3903788 0.49560 0.47240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39 843659 843659 0 0 1 1859996 392589 105127 2147458 1768480 196643 105127 1859996 1850759 22848 105127 1768480 1730510 225376 105127 1850759 1520792 317845 105127 1733510 0.98000 0.02000 0 0 0 X 1567866 1000580 1000580 567286 843659 843659 1410945 503740 0 503740 843659 843659 1347399 PART V, LINE 4: INVESTMENT INCOME TO FUND GENERAL OPERATIONS OF THE FOUNDATION. PART X, LINE 2: THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. THE TAX RETURNS FOR THE FISCAL YEAR ENDED 2010 THROUGH 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR ADVISED FUNDS RECEIVED PART XII, LINE 4B - OTHER ADJUSTMENTS: DONOR ADVISED FUNDS PAID CARIBBEAN 0 0 PROGRAM SERVICES PROVIDES GRANTS AND SCHOLARSHIPS TO SUPPORT MANAGEMENT EDUCATION IN CENTRAL AMERICA 1195413 0 0 0 0 0 0 1195413 0 1195413 CENTRAL AMERICA & CARRIBEAN TO SUPPORT MANAGEMENT EDUCATION IN CENTRAL AMERICA. 1195413 VIA CHECKS DEPOSITED IN INCAE'S BANK IN THE USA 0 0 0 0 0 0 PART I, LINE 2: FMECA RECEIVES PROGRESS REPORTS FROM THE RECTOR (DIRECTOR/CEO) OF INCAE AT OUR BOARD MEETINGS. THE BOARD MEETS EVERY TWO YEARS AT INCAE, WHERE WE MEET STUDENTS WHO HAVE RECEIVED SUPPORT FROM FMECA AND WHERE WE SEA THE SCHOOL IN OPERATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS ARTURO CONDO, ROBERTO ARTAVIA, AND BRIZIO BIONDI-MORRA ARE ON THE STAFF OR BOARD OF INCAE, AND THE ORGANIZATION PROVIDES DONOR ADVISED FUNDS AND GRANTS TO INCAE. OTHER RELATIONSHIPS INCLUDE FAMILY RELATIONSHIPS WITH GEORGE LOGAN AND MICHAEL WILLIAMS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTS WITH SLESINGER MANAGEMENT SERVICES TO PROVIDE ADMINISTRATIVE SUPPORT. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM, AND THE DRAFT IS REVIEWED BY THE ADMINISTRATOR, THE BOARD PRESIDENT AND TREASURER. THE UPDATED DRAFT IS THEN FORWARDED TO BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER IS TO REVIEW AND SIGN A CONFLICT OF INTEREST FORM WHICH DISCLOSES ANY KNOWN OR POTENTIAL CONFLICTS. THE SIGNED FORM IS COLLECTED BY THE ADMINISTRATOR AND REVIEWED BY THE BOARD PRESIDENT AND TREASURER. PER THE POLICY, IF A CONFLICT IS IDENTIFIED, WHILE THE CONFLICT IS UNDER REVIEW, THE OFFICIAL MAY NOT DEBATE, VOTE, OR OTHERWISE PARTICIPATE IN THE DETERMINATION AS TO WHETHER THE CONFLICT MATERIALLY AND ADVERSELY AFFECTS THE INTERESTS OF THE FOUNDATION. THE BOARD SHALL DETERMINE AN APPROPRIATE REMEDY WHICH MAY INCLUDE RECUSAL OF THE CONFLICTED OFFICIAL FROM PARTICIPATING IN CERTAIN MATTERS PENDING BEFORE THE BOARD OR OTHER FOUNDATION BODY. FORM 990, PART VI, SECTION B, LINE 15 NOT APPLICABLE AS NO EMPLOYEES AND THE BOARD OFFICERS DO NOT RECEIVE ANY COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.