2014-05-15T14:23:30-05:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2012-07-01 521067256 AMERICAN COUNCILS FOR INTERNATIONAL EDUCATION AMER 2028337522 1828 L STREET NW NO 1200 WASHINGTON DC 20036 JOHN HENDERSON 2028337522 2014-05-15 1 KAREN GRIES P00078514 5712279500 2012 2015-11-30 17:44:51Z X DAN E DAVIDSON 1828 L STREET NW NO 1200 WASHINGTON DC 20036 81404891 0 X WWW.AMERICANCOUNCILS.ORG X 1974 MD IMPROVING EDUCATION, PROFESSIONAL TRAINING, AND RESEARCH FROM THE UNITED STATES, RUSSIA, EASTERN EUROPE, AND EURASIA. SINCE THE BREAKUP OF THE USSR, THE SPHERE OF ACTIVITY OF THE ORGANIZATION HAS EXPANDED BEYOND RUSSIA AND CENTRAL EUROPE TO INCLUDE ALL OF EURASIA, THE MIDDLE EAST, THE NEAR EAST, AFRICA, ASIA, AND SOUTH AMERICA. 21 20 282 251 0 0 71528956 74776893 5863161 6437364 22349 64879 95914 114313 77510380 81393449 473170 493663 0 0 16748334 18676442 0 0 0 58991031 61730629 76212535 80900734 1297845 492715 26521936 26769032 21423612 21128095 5098324 5640937 X A LEADER IN INTERNATIONAL EDUCATION, ACADEMIC EXCHANGE, AND OVERSEASLANGUAGE IMMERSION, AMERICAN COUNCILS CREATES OPPORTUNITIES THATPREPARE INDIVIDUALS AND INSTITUTIONS TO SUCCEED IN AN INCREASINGLYINTERCONNECTED WORLD. 0 0 17295566 388081 PROGRAM DEVELOPMENT AMERICAN COUNCILS IS A RECOGNIZED LEADER IN TESTING AND ASSESSMENT ANDPROFESSIONAL TRAINING. EACH YEAR, TO ASSESS LANGUAGE KNOWLEDGE ANDBREADTH OF UNDERSTANDING, AMERICAN COUNCILS ADMINISTERS OVER 100,000STANDARDIZED EXAMS ACROSS EURASIA AND SOUTHEAST EUROPE, MANY FORAPPLICATIONS TO U.S. GOVERNMENT - SPONSORED EDUCATIONAL EXCHANGEPROGRAMS, OR FOR ADMISSIONS TO U.S. UNIVERSITIES. PROJECTS IN UKRAINEAND THE KYRGYZ REPUBLIC HELP TO CREATE INDEPENDENT TESTINGORGANIZATIONS CAPABLE OF PROVIDING THE NEEDED PROFESSIONAL ANDTRANSPARENT ASSESSMENT SERVICES TO THE EDUCATION COMMUNITY. AMONG ITSINTENSIVE TESTING PROGRAMS, AMERICAN COUNCILS HAS ALSO CREATED ASSESSMENT TOOLS FOR HIGH-LEVEL LANGUAGE LEARNERS IN THE U.S. IN COOPERATION WITH THE COLLEGE BOARD AND BRYN MAWR COLLEGE, A PILOT ONLINE RUSSIAN ADVANCED PLACEMENT EXAM HAS BEEN DEVELOPED, AND WAS TESTED BY APPROXIMATELY 300 HIGH SCHOOL STUDENTS IN FISCAL YEAR 2010 ALONE. AMERICAN COUNCILS OFFERS SHORT-TERM TRAINING OPPORTUNITIES TO OUTSTANDING PROFESSIONALS THROUGHOUT EURASIA. THESE ROBUST PROGRAMS, INCLUDING RESEARCH FELLOWSHIPS, PROVIDE FOR THE SHARING OF FIELD-SPECIFIC INFORMATION BETWEEN PARTICIPANTS AND THEIR U.S. COUNTERPARTS, AND THEN, UPON RETURN TO THEIR HOME COUNTRIES, PROGRAM ALUMNI SHARE THEIR EXPERIENCES WITH THEIR COLLEAGUES. AMERICAN COUNCILS PROFESSIONAL DEVELOPMENT PROGRAMS INCLUDE THE OPEN WORLD PROGRAM AND COLLABORATION WITH THE LIBRARY OF CONGRESS, WHICH HAS BROUGHT OVER 11,000 EMERGING LEADERS TO THE U.S. FOR 10 DAYS OF INTENSIVE PROFESSIONAL DEVELOPMENT TRAINING SINCE 1999. 47532759 68606 STUDENT EXCHANGESIN COORDINATING EDUCATIONAL OPPORTUNITIES WITH U.S. AND FOREIGNGOVERNMENTS FOR SECONDARY SCHOOL, UNDERGRADUATE, AND GRADUATE STUDENTSFROM EURASIA, SOUTHEAST EUROPE, THE NEAR EAST, ASIA AND SOUTH AMERICA, AMERICAN COUNCILS RELIES ON OVER THREE DECADES OF REGIONAL EXPERTISE TO MANAGE THESE INITIATIVES. THESE PROGRAMS PROVIDE AN INVALUABLE GLOBALPERSPECTIVE TO PROMOTE MUTUAL UNDERSTANDING BETWEEN AMERICANS ANDINTERNATIONAL STUDENTS, WHO LEARN FIRSTHAND ABOUT AMERICAN KNOWLEDGE INTHEIR AREAS OF EXPERTISE, VALUES, VOLUNTEERISM AND LEADERSHIP, AND SHARE THEIR U.S. EXPERIENCES WITH FRIENDS, FAMILIES AND COMMUNITIES IN THEIR HOME COUNTRIES. AMERICAN COUNCILS ALSO ADMINISTERS LANGUAGE AND CULTURAL IMMERSION PROGRAMS TO THE MIDDLE EAST, ASIA, EURASIA, AFRICA AND RUSSIA FORSECONDARY SCHOOL, UNDERGRADUATE, GRADUATE STUDENTS AND SCHOLARS. 1600673 RESEARCH SCHOLARSAMERICAN COUNCILS SUPPORTS NUMEROUS PROGRAMS SUPPORTING SCHOLARS FROMTHE U.S., FORMER SOVIET UNION AND SOUTH EAST EUROPE AND PUBLISHES MORETHAN 40 MAJOR TEXTBOOKS AND TEACHING TOOLS. THE ORGANIZATION ALSOOFFERS ONLINE LANGUAGE LEARNING INSTRUMENTS, SUCH AS RUSSNET, A VASTONLINE RUSSIAN LANGUAGE LEARNING AND TEACHING NETWORK IN WHICH TEACHERS, STUDENTS, AND THOSE WHO ARE INTERESTED IN RUSSIAN CAN FIND A WEALTH OF RUSSIAN LANGUAGE COURSES. CENASIANET, THE CENTRAL ASIAN LANGUAGE NETWORK, PROVIDES CENTRAL ASIAN LANGUAGE LEARNING SERVICES AND PRODUCTS, INCLUDING INFORMATION, LANGUAGE MODULES, COURSES, IN-SERVICE TEACHING TRAINING, DATABASES, DISCUSSION FORUMS AND LINKS TO OTHER CENTRAL ASIAN LANGUAGE RESOURCES. AMERICAN COUNCILS ALSO ADMINISTERS THE DOMESTIC AND OVERSEAS NATIONAL FLAGSHIP LANGUAGE PROGRAM FOR RUSSIAN, PERSIAN, AFRICAN, CENTRAL ASIAN AND ARABIC OVERSEAS FLAGSHIP PROGRAM. THE PROGRAMS ARE DESIGNED TO ADDRESS THE CRITICAL NEED FOR GREATER NUMBERS OF U.S. PROFESSIONALS IN BUSINESS, GOVERNMENT, ACADEMIA, AND THOSE IN THE THIRD SECTOR WHO ARE ABLE TO SPEAK, READ, UNDERSTAND, AND WRITE THESE LANGUAGES AT THE HIGHEST LEVELS OF FUNCTIONAL PROFICIENCY. 2505547 36976 TEACHER EXCHANGESAMERICAN COUNCILS ADMINISTERS INNOVATIVE TEACHER AND FACULTY TRAININGPROGRAMS THAT LEAD THE FIELD IN OFFERING INTERNATIONAL EDUCATORS THEOPPORTUNITY TO TRAVEL TO THE U.S. TO TEACH THEIR NATIVE LANGUAGE TOAMERICAN STUDENTS, LEARN NEW TEACHING METHODOLOGIES, OR BUILD STRONGPROFESSIONAL RELATIONSHIPS BETWEEN VISITING EDUCATORS AND THEIRAMERICAN COLLEAGUES. SEVERAL FACULTY PROGRAMS ARE BILATERAL, ALSOSENDING U.S. TEACHERS ABROAD FOR PROFESSIONAL DEVELOPMENT ACTIVITIES. AMERICAN COUNCILS ALSO PROVIDES CURRENT AND FUTURE U.S. TEACHERS OFARABIC, CHINESE, AND RUSSIAN WITH SPECIALLY DESIGNED COURSES IN THEFOREIGN, AND SECOND LANGUAGE PEDAGOGY IN CHINA, EGYPT AND RUSSIA, THUSCONTRIBUTING TO THE DISSEMINATION OF VITAL EXPERTISE IN FOREIGNLANGUAGE TEACHING. 28812 6492105 OTHER PROGRAM SERVICES 2534359 36976 6492105 68963357 1 1 0 1 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 315 0 1 282 1 0 1 RS 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 1 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2028337522 1828 L STREET NW NO 1200 WASHINGTON DC 20036 DAN E DAVIDSON 35.00 1.00 X X 327011 0 20820 MS JANE C BLAIR 1.00 X 0 0 0 DR RICHARD D BRECHT 1.00 X X 0 0 0 DR DAVID CHANG 1.00 X 0 0 0 MS EDITH FALK 1.00 X 0 0 0 MR M HILL HAMMOCK 1.00 X 0 0 0 DR NAJMA HEPTULLA 1.00 X 0 0 0 MR MICHAEL E HORA 1.00 X 0 0 0 MS CARRIE KURLANDER 1.00 X 0 0 0 AMBASSADOR JOHN ORDWAY 1.00 X 0 0 0 MR ALAN PLATT 1.00 X 0 0 0 MR ROBERT M RHEA 1.00 X 0 0 0 MS DANIELLE DEANE 1.00 X 0 0 0 MS MARGARET C MARSH 1.00 X 0 0 0 MS ALICIA S RITCHIE 1.00 X 0 0 0 MR ROBERT ROSE 1.00 X 0 0 0 BG RET KEVIN RYAN 1.00 X 0 0 0 MS BETSY SANDSTROM 1.00 X 0 0 0 DR KATHLEEN SCHATZBERG 1.00 X 0 0 0 MS ELIZABETH L HACQUARD 1.00 X 0 0 0 DR IRWIN WEIL 1.00 X 0 0 0 JOHN HENDERSON 35.00 1.00 X 215404 0 17770 DAVID PATTON 35.00 1.00 X 186345 0 13218 LISA CHOATE 35.00 1.00 X 178050 0 12593 MIRIAM PAREL 35.00 X 188144 0 16460 NADRA GARAS 35.00 X 172167 0 14455 ROBERT SLATER 28.00 X 121517 0 8506 MICHAEL CURTIS 35.00 X 109730 0 9859 SUZANNE LAFLAIR 35.00 X 115600 0 9278 VICTOR FRANK 35.00 X 106303 0 10381 YAREMA BACHYNSKY 40.00 X 108763 0 7972 1829034 0 141312 13 0 1 0 AFS-USA INC ONE WHITEHALL STREET 2ND FLOOR NEW YORK NY 10004 SUB CONTRACT 9798012 IEARN USA 475 RIVERSIDE DRIVE NEW YORK NY 10115 SUB CONTRACT 5080883 AMIDEAST EDUCATION AND TRAIN 1730 M STREET NW SUITE 1100 WASHINGTON DC 20036 SUB CONTRACT 2907112 LEGACY INTERNATIONAL 1020 LEGASY DRIVE BEDFORD VA 24523 SUB CONTRACT 758532 AMAGAVI INC 1731 SHEPHERD ST NW WASHINGTON DC 20011 ONLINE APPLICATION PROCESSING 729232 49 69575252 5201641 9651 74776893 TUITION/CURRICULUM FEES 611600 4967698 4967698 ADMINISTRATION FEES 611600 1219740 1219740 CURRICULUM FEES 611600 143276 143276 TEXTBOOK 611600 104318 104318 TRAVEL AGENCY COMMISSIONS 611600 2332 2332 6437364 64879 64879 63112 0 63112 63112 63112 7902 11442 -3540 -3540 OTHER 900099 54741 54741 54741 81393449 6492105 0 124451 X 493663 493663 1350604 368524 982080 14278100 10055303 4222797 596219 596219 1008231 12824 995407 1443288 1443288 95394 20063 75331 126957 27848 99109 25736344 25103033 633311 99761 94984 4777 2872252 2481519 390733 20202 20202 2688913 1019814 1669099 15820906 15440948 379958 537973 523191 14782 387053 387053 282522 244523 37999 PROGRAM PARTICIPANT EXP 13062352 13056918 5434 80900734 68963357 11937377 0 961083 1196756 12601330 10950290 3320571 4890114 4232752 2344626 2245900 1888126 742288 1523705 5752725 5237231 898039 1082810 26521936 26769032 8857173 9240834 4022450 3887441 8543989 7999820 21423612 21128095 X 4511989 4889734 586335 751203 5098324 5640937 26521936 26769032 492715 49898 0 X X 0 1 X 1 1 1 X 40790894 48072263 53053739 71528956 74776893 288222745 3313943 5328380 4144651 5863161 6437364 25087499 44104837 53400643 57198390 77392117 81214257 313310244 0 0 0 313310244 357047 243376 65940 22349 127991 816703 357047 243376 65940 22349 127991 816703 1106525 129551 234018 34135 54741 1558970 45568409 53773570 57498348 77448601 81396989 315685917 0.99250 0.98600 0.00260 0.00400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37500 37500 80863234 80900734 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 32959 40179 30000 37500 140638 250000 250000 250000 250000 1000000 1500000 2241921 1670741 571180 1990831 673885 1316946 1888126 RESTRICTED INVESTMENTS - KOSOVO PROJECT 5237231 F 5237231 DEFERRED RENT 3527253 AMOUNTS HELD FOR KOSOVO PROJECT 4472567 7999820 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: AMERICAN COUNCILS AND THE CENTER ARE EXEMPT FROM THE PAYMENT OF INCOME TAXES ON THEIR EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD REGARDING THE RECOGNITION AND MEASUREMANT OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. THE COUNCIL'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE TAX RETURNS FOR THE FISCAL YEARS ENDED 2010 THROUGH 2012 ARE OPEN TO EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 EAST ASIA AND THE PACIFIC 0 3 PROGRAM SERVICES INTERNATIONAL EDUCATION 2596680 EUROPE 8 26 PROGRAM SERVICES INTERNATIONAL EDUCATION 3773680 MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICES INTERNATIONAL EDUCATION 5142025 RUSSIA & THE NEWLY INDEPENDENT STATES 15 246 PROGRAM SERVICES INTERNATIONAL EDUCATION 23156059 SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL EDUCATION 511960 SOUTH ASIA 1 15 PROGRAM SERVICES INTERNATIONAL EDUCATION 2413093 SUB-SAHARAN AFRICA 0 3 PROGRAM SERVICES INTERNATIONAL EDUCATION 900750 24 294 0 0 24 294 38494247 0 38494247 RUSSIA & THE NEWLY INDEPENDENT STATES EDUSA SUBAGREEMENT AWARD 9035 WIRE PAYMENT BOOK RUSSIA & THE NEWLY INDEPENDENT STATES CASE GRANT 60200 WIRE PAYMENT BOOK 3 ALUMNI AWARD RUSSIA & THE NEWLY INDEPENDENT STATES 2 5000 WIRE PAYMENT BOOK EDUCATIONAL ASSISTANCE RUSSIA & THE NEWLY INDEPENDENT STATES 23 79540 WIRE PAYMENT BOOK PROGRAM ASSISTANCE RUSSIA & THE NEWLY INDEPENDENT STATES 19 339888 WIRE PAYMENT BOOK 0 0 0 0 0 1 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: ALL GRANTEES ARE SELECTED THROUGH A COMPETITIVE MECHANISM THAT ANALYZES THEIR ELIGIBILITY FOR THE FUNDING AS WELL AS MEASURES THE GRANTEE AGAINST OBJECTIVE CRITERIA TO DETERMINE SUITABILITY FOR FUNDING. FOR INDIVIDUAL PARTICIPANTS, FUNDS ARE OFTEN PROVIDED NOT AS A DOLLAR OUTLAY, BUT IN TERMS OF PAYING FOR PROGRAM EXPENSES ON BEHALF OF A PARTICIPANT TO A VENDOR. FUNDING GIVEN TO A PARTICIPANT EITHER DIRECTLY OR THROUGH PAYMENTS ON HIS OR HER BEHALF ARE TRACKED BY PARTICIPANT. AMERICAN COUNCILS MONITORS INDIVIDUALS IN ITS PROGRAMS TO DETERMINE AND ENSURE THAT THEY ARE ENGAGING IN THE ACTIVITIES AS OUTLINED AS A CONDITION OF THEIR AWARD. INDIVIDUALS ARE REQUIRED TO SUBMIT REPORTS, INCLUDING GRADES IF APPLICABLE, DURING THE COURSE OF THE PROGRAM. IN THE CASE OF GRANTS GIVEN TO INDIVIDUALS TO CARRY OUT PROJECTS, FUNDS ARE NORMALLY DISBURSED IN TWO OR MORE PAYMENTS, WITH THE FINAL PAYMENT DEPENDENT UPON SUBMISSION OF ACTIVITIES AND A FINANCIAL REPORT. X X X 0 0 0 0 0 0 0 0 0 DAN E DAVIDSON 310915 0 10000 0 6096 0 17675 0 3145 0 347831 0 0 0 JOHN HENDERSON 214328 0 0 0 1076 0 15078 0 2692 0 233174 0 0 0 DAVID PATTON 185456 0 0 0 889 0 13044 0 174 0 199563 0 0 0 LISA CHOATE 177194 0 0 0 856 0 12463 0 130 0 190643 0 0 0 MIRIAM PAREL 186483 0 0 0 1661 0 13170 0 3290 0 204604 0 0 0 NADRA GARAS 171643 0 0 0 524 0 12052 0 2403 0 186622 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE ORGANIZATION HAS ESTABLISHED AN EXECUTIVE COMMITTEE WHICH HAS THE POWERS OF THE BOARD OF TRUSTEES. THE COMMITTEE CONSISTS OF VARIOUS INDIVIDUALS FROM THE GOVERNING BODY. THE CHAIRMAN OF HTE BOARD OF TRUSTEES SERVES AS A MEMBER AND CHAIR OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING INDIVIDUALS RECEIVE THEIR POSITION AS VOTING MEMBER OF THE BOARD OF TRUSTEES BECAUSE THEY ARE SELECTED BY OTHER ORGANIZATIONS: 1. THE PRESIDENT OF THE AMERICAN COUNCIL OF TEACHERS OF RUSSIAN IS A MEMBER OF THE GOVERNING BODY. 2. ONE INDIVIDUAL ON THE GOVERNING BODY IS CHOSEN BY THE BOARD OF DIRECTORS OF THE AMERICAN COUNCIL OF TEACHERS OF RUSSIAN. FORM 990, PART VI, SECTION B, LINE 11 SENIOR MANAGEMENT REVIEWED AND APPROVED THE FORM 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL BOARD MEMBERS AND EMPLOYEES. WHEN A BOARD MEMBER HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INDIVIDUAL NOTIFIES THE BOARD CHAIR. WHEN UNCERTAINTY EXISTS CONCERNING A CONFLICT, THE REMAINING MEMBERS OF THE BOARD OF TRUSTEES MAKE THE DETERMINATION. WHERE A CONFLICT EXISTS, THE INDIVIDUAL MAY NOT PARTICIPATE IN DISCUSSIONS OR VOTES ON THE TRANSACTION. ALL RELEVANT INFORMATION IS DOCUMENTED IN THE MINUTES OF THE MEETING. BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A DISCLOSURE FORM ANNUALLY. WHEN AN EMPLOYEE HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY ARE REQUIRED TO DISCLOSE THE RELEVANT FACTS TO THE HUMAN RESOURCES DEPARTMENT. SUITABLE SOLUTIONS ARE THEN PRESENTED AND PURSUED TO AVOID OR MITIGATE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE IS COMPRISED ENTIRELY OF INDEPENDENT PERSONS. AS PART OF THIS PROCESS, THE EXECUTIVE COMMITTEE CONSULTS A NUMBER OF SALARY SURVEYS, INCLUDING FOR-PROFIT AND NON-PROFIT ORGNAIZATIONS, MATCHING THE JOB DESCRIPTIONS AND ORGANIZATION BUDGET SIZE, AS WELL AS GEOGRAPHIC LOCATION, TO ENSURE AN ACCURATE MATCH. THE REVIEW PROCESS AND DECISION ARE DOCUMENTED. THE PROCESS WAS LAST UNDERTAKEN IN 2011. THE COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT IN CONJUNCTION WITH THE DIRECTOR OF HUMAN RESOURCES. AS PART OF THIS PROCESS, THEY CONSULT A NUMBER OF SALARY SURVEYS, INCLUDING FOR-PROFIT AND NON-PROFIT ORGNAIZATIONS, MATCHING THE JOB DESCRIPTIONS AND ORGANIZATION BUDGET SIZE, AS WELL AS GEOGRAPHIC LOCATION, TO ENSURE AN ACCURATE MATCH. THE COMPENSATION DECISIONS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE REVIEW PROCESS AND DECISION ARE DOCUMENTED. THIS QUESTION IS ONLY ANSWERED 'NO' SINCE THE PROCESS DOES NOT INCLUDE INDEPENDENT PERSONS. THE PROCESS WAS LAST UNDERTAKEN IN 2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 21,856,970. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,856,970. HONORARIA: PROGRAM SERVICE EXPENSES 1,609,296. MANAGEMENT AND GENERAL EXPENSES 12,282. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,621,578. OTHER: PROGRAM SERVICE EXPENSES 1,636,767. MANAGEMENT AND GENERAL EXPENSES 621,029. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,257,796. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN METHOD SINCE THE PRIOR YEAR. AMERICAN CENTER FOR EDUCATION AND TESTING 1828 L STREET NW SUITE 1200 WASHINGTON DC 20036 522193942 LANGUAGE TESTING, ASSESSMENT & TRAINING MD 501(C)(3) LINE 11A, I 0 AMERICAN CENTER FOR EDUCATION AND RESEARCH 1828 L STREET NW SUITE 1200 WASHINGTON DC 20036 450464427 LANGUAGE TESTING, ASSESSMENT & TRAINING DE 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0