AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC (EIN 52-0845718)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-01
IRS object ID
201422139349301102
Schema version
2013v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-08-01T10:41:22-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 650NAddressLine1
CityBETHESDACity
StateMDState
ZIP Code208142930ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520845718EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COUNCIL OF YOUNG POLITICAL LEADERSBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2028570999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12131 K STREET NW NO 400AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code200371870ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDA ROTUNNOPersonNm
Person TitleCEOPersonTitleTxt
Phone2028570999PhoneNum
Signature2014-08-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLINDA ROTUNNOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12131 K STREET NW NO 400AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code200371870ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,616,717GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACYPL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1966FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body30VotingMembersGoverningBodyCnt
Voting Members Independent30VotingMembersIndependentCnt
Total Employee17TotalEmployeeCnt
Total Volunteers36TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,406,059PYContributionsGrantsAmt
CY Contributions Grants$1,602,389CYContributionsGrantsAmt
PY Program Service Revenue$93,389PYProgramServiceRevenueAmt
CY Program Service Revenue$11,300CYProgramServiceRevenueAmt
PY Investment Income$941PYInvestmentIncomeAmt
CY Investment Income$555CYInvestmentIncomeAmt
PY Other Revenue-$51,257PYOtherRevenueAmt
CY Other Revenue-$31,496CYOtherRevenueAmt
PY Total Revenue$2,449,132PYTotalRevenueAmt
CY Total Revenue$1,582,748CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$646,284PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$677,706CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$111,046CYTotalFundraisingExpenseAmt
PY Other Expenses$1,756,681PYOtherExpensesAmt
CY Other Expenses$995,014CYOtherExpensesAmt
PY Total Expenses$2,402,965PYTotalExpensesAmt
CY Total Expenses$1,672,720CYTotalExpensesAmt
PY Revenues Less Expenses$46,167PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$89,972CYRevenuesLessExpensesAmt
Total Assets BOY$540,980TotalAssetsBOYAmt
Total Assets EOY$526,488TotalAssetsEOYAmt
Total Liabilities BOY$213,091TotalLiabilitiesBOYAmt
Total Liabilities EOY$288,571TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$327,889NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$237,917NetAssetsOrFundBalancesEOYAmt
MissionACYPL'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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,254,330ExpenseAmt
DescINTERNATIONAL EXCHANGES, 8-14 DAYS, 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$39,252ExpenseAmt
Revenue$11,300RevenueAmt
DescACYPL 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.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,293,582TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee17EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members30GoverningBodyVotingMembersCnt
Independent Voting Member30IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LINDA ROTUNNOBusinessNameLine1
FieldValueIRS element (for citing)
Phone2028570999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12131 K STREET NW SUITE 400AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20037ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALEX JOHNSON
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
AMY DACEY
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
RICHARD POWELL JR
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JON CARDIN
VICE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
ANDREW BLUNT
TREASURER1.00Yes (X)Yes (X)$0$0$0
CHRIS RIVERS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
KENNETH CUTSHAW
ALUMNI CO-CHAIR1.00Yes (X)$0$0$0
ROBERT CHIAPPETTA
ALUMNI CO-CHAIR1.00Yes (X)$0$0$0
LEO JARDOT
DELEGATE SELECTION1.00Yes (X)$0$0$0
JESSICA MONROE
DELEGATE SELECTION1.00Yes (X)$0$0$0
RICK SMOTKIN
DEVELOPEMENT CO-CHAIR1.00Yes (X)$0$0$0
JODY BUCKLEY
DEVELOPEMENT CO-CHAIR1.00Yes (X)$0$0$0
KENNETH GROSS
LEGAL COUNSEL1.00Yes (X)$0$0$0
MICHAEL TONER
LEGAL COUNSEL1.00Yes (X)$0$0$0
DAVID BLACK
TRUSTEE1.00Yes (X)$0$0$0
CATHY FEINGOLD
TRUSTEE1.00Yes (X)$0$0$0
JAY FOOTLIK
TRUSTEE1.00Yes (X)$0$0$0
STACIE WALTERS FUJII
TRUSTEE1.00Yes (X)$0$0$0
TRE HARGETT
TRUSTEE1.00Yes (X)$0$0$0
JENNIFER LOWE
TRUSTEE1.00Yes (X)$0$0$0
JULISSA MARENCO
TRUSTEE1.00Yes (X)$0$0$0
CHRIS MCCANNELL
TRUSTEE1.00Yes (X)$0$0$0
KEVIN MCLAUGHLIN
TRUSTEE1.00Yes (X)$0$0$0
LISA NELSON
TRUSTEE1.00Yes (X)$0$0$0
JAKE PERRY
TRUSTEE1.00Yes (X)$0$0$0
MAGGIE SANS
TRUSTEE1.00Yes (X)$0$0$0
ADRIAN SMITH
TRUSTEE1.00Yes (X)$0$0$0
MATT WELL
TRUSTEE1.00Yes (X)$0$0$0
JEFF WENTWORTH
TRUSTEE1.00Yes (X)$0$0$0
BROOKE ROBINSON YODER
TRUSTEE1.00Yes (X)$0$0$0
LINDA ROTUNNO
CEO40.00Yes (X)$153,736$0$9,400
SHANNON BILLINGS
CFO (BEGAN APRIL 2013)40.00Yes (X)$52,707$0$4,975
FieldValueIRS element (for citing)
Total Reportable Comp From Org$206,443TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,375TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$24,505FundraisingAmt
Government Grants$1,064,350GovernmentGrantsAmt
All Other Contributions$513,534AllOtherContributionsAmt
Noncash Contributions$24,839NoncashContributionsAmt
Total Contributions$1,602,389TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCONFERENCE FEESDesc
Business900099BusinessCd
Total Revenue Column$11,300TotalRevenueColumnAmt
Related Or Exempt Func Income$11,300RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$11,300TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$555TotalRevenueColumnAmt
Exclusion$555ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$2,100FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$24,505ContriRptFundraisingEventAmt
Fundraising Direct Expenses$33,969FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$31,869TotalRevenueColumnAmt
Exclusion-$31,869ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$373TotalRevenueColumnAmt
Exclusion$373ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$373OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,582,748TotalRevenueColumnAmt
Related Or Exempt Func Income$11,300RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$30,941ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$220,818TotalAmt
Program Services$118,566ProgramServicesAmt
Management And General$59,837ManagementAndGeneralAmt
Fundraising$42,415FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$305,965TotalAmt
Program Services$182,742ProgramServicesAmt
Management And General$105,472ManagementAndGeneralAmt
Fundraising$17,751FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,503TotalAmt
Program Services$7,060ProgramServicesAmt
Management And General$15ManagementAndGeneralAmt
Fundraising$428FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$103,027TotalAmt
Program Services$80,181ProgramServicesAmt
Management And General$11,869ManagementAndGeneralAmt
Fundraising$10,977FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$40,393TotalAmt
Program Services$28,832ProgramServicesAmt
Management And General$10,419ManagementAndGeneralAmt
Fundraising$1,142FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,610TotalAmt
Program Services$38,367ProgramServicesAmt
Management And General$19,126ManagementAndGeneralAmt
Fundraising$8,117FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$36,792TotalAmt
Program Services$23,965ProgramServicesAmt
Management And General$7,831ManagementAndGeneralAmt
Fundraising$4,996FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,361TotalAmt
Program Services$16,777ProgramServicesAmt
Management And General$12,913ManagementAndGeneralAmt
Fundraising$2,671FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$164,956TotalAmt
Program Services$132,761ProgramServicesAmt
Management And General$13,692ManagementAndGeneralAmt
Fundraising$18,503FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$652,114TotalAmt
Program Services$645,394ProgramServicesAmt
Management And General$5,797ManagementAndGeneralAmt
Fundraising$923FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,189TotalAmt
Program Services$4,937ProgramServicesAmt
Management And General$3,873ManagementAndGeneralAmt
Fundraising$379FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,642TotalAmt
Management And General$2,642ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,445TotalAmt
Program Services$3,302ProgramServicesAmt
Management And General$6,571ManagementAndGeneralAmt
Fundraising$572FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,285TotalAmt
Program Services$3,901ProgramServicesAmt
Management And General$803ManagementAndGeneralAmt
Fundraising$581FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$5,929$3,586$1,798$545
EQUIP. RENTAL & MAINT.$5,738$2,972$2,356$410
EQUIPMENT PURCHASES$2,903$35$2,827$41
OTHER EVENT COSTS$819$204$20$595

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$231TotalAmt
Management And General$231ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,672,720TotalAmt
Program Services$1,293,582ProgramServicesAmt
Management And General$268,092ManagementAndGeneralAmt
Fundraising$111,046FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$37,501BOYAmt
EOY$157EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$326,221BOYAmt
EOY$336,121EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$51,437BOYAmt
EOY$76,671EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,012BOYAmt
EOY$589EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,709BOYAmt
EOY$8,295EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$67,063LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$34,720LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$42,788BOYAmt
EOY$32,343EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$72,312BOYAmt
EOY$72,312EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$540,980BOYAmt
EOY$526,488EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$65,963BOYAmt
EOY$81,968EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$19,573BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$127,555BOYAmt
EOY$206,603EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$213,091BOYAmt
EOY$288,571EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$293,324BOYAmt
EOY$164,302EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$34,565BOYAmt
EOY$73,615EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$327,889BOYAmt
EOY$237,917EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$540,980BOYAmt
EOY$526,488EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$89,972ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,583,991CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,104,418CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,783,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,406,059CurrentTaxYearMinus1YearAmt
Current Tax Year$1,602,389CurrentTaxYearAmt
Total$9,480,636TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,583,991CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,104,418CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,783,779CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,406,059CurrentTaxYearMinus1YearAmt
Current Tax Year$1,602,389CurrentTaxYearAmt
Total$9,480,636TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$24,771SubstantialContributorsTotAmt
Public Support Total170$9,455,865PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$195CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$822CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$941CurrentTaxYearMinus1YearAmt
Current Tax Year$555CurrentTaxYearAmt
Total$3,378TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$368CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,167CurrentTaxYearMinus1YearAmt
Current Tax Year$373CurrentTaxYearAmt
Total$2,450TotalAmt
FieldValueIRS element (for citing)
Total Support$9,486,464TotalSupportAmt
Gross Receipts Rltd Activities$199,139GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99680PublicSupportCY170Pct
Public Support PY1700.99590PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,818OtherCostOrOtherBasisAmt
Depreciation$4,004DepreciationAmt
Book Value$2,814BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,245OtherCostOrOtherBasisAmt
Depreciation$30,716DepreciationAmt
Book Value$29,529BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,343TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITSDesc
Book Value$72,312BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$72,312TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED RENT$64,878
LINE OF CREDIT$130,000
LEASE PAYABLE$11,725
FieldValueIRS element (for citing)
Total Liability$206,603TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,065,980TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$449,263DonatedServicesAndUseFcltsAmt
Other Revenue$33,969OtherRevenueAmt
Revenue Not Reported$483,232RevenueNotReportedAmt
Revenue Subtotal$1,582,748RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,582,748TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,155,952TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$449,263DonatedServicesUseFcltsAmt
Other Expenses Included$33,969OtherExpensesIncludedAmt
Expenses Not Reported$483,232ExpensesNotReportedAmt
Expenses Subtotal$1,672,720ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,672,720TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:FOR THE YEAR ENDED DECEMBER 31, 2013, 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. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENT EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL 33,969. STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B.
PART XII, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENT EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL 33,969. STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC00PROGRAM SERVICE ACTIVITIESHOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL$13,076
EUROPE00PROGRAM SERVICE ACTIVITIESHOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL$6,969
SOUTH AMERICA00PROGRAM SERVICE ACTIVITIESHOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL$1,311
SOUTH ASIA00PROGRAM SERVICE ACTIVITIESHOTEL, MEALS, GROUND TRANSPORTATION, TRANSLATION, CULTURAL$18,528
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$39,884SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$39,884TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1HONORS EVENTNameOfEvent1Amt
Gross Receipts Event1$26,605GrossReceiptsEvent1Amt
Charitable Contri Event1$24,505CharitableContriEvent1Amt
Gross Revenue Event1$2,100GrossRevenueEvent1Amt
Food And Beverage Event1$10,987FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$22,982OtherDirectExpensesEvent1Amt
Gross Receipts Total$26,605GrossReceiptsTotalAmt
Charitable Contributions Tot$24,505CharitableContributionsTotAmt
Gross Revenue Total Events$2,100GrossRevenueTotalEventsAmt
Food And Beverage Total Events$10,987FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$22,982OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$33,969DirectExpenseSummaryEventsAmt
Net Income Summary-$31,869NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLINDA ROTUNNOPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$126,665BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$27,071BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$4,125DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$5,275NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$163,136TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationLINDA ROTUNNO, CEO, RECEIVED BONUS COMPENSATION OF $27,071 IN 2013.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE 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 12CMANAGEMENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND SENIOR STAFF DURING EACH MARCH BOARD MEETING IN PERSON AND VIA E-MAIL. ALL TRUSTEES ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY 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 15AT THE END OF EACH CALENDAR YEAR (NOVEMBER), THE ACYPL CEO'S PERFORMANCE IS REVIEWED AND EVALUATED BY THE BOARD PRESIDENT, WHO MAKES SALARY RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE BASED ON THE ANNUAL ORGANIZATIONAL BUDGET AND MARKET VALUE CONSIDERATIONS. THE CEO'S AGREED-UPON SALARY IS THEN APPROVED AS PART OF THE ORGANIZATIONAL BUDGETING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

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