F L A G INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: F L A G INC (EIN 38-2896940)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-04-28
IRS object ID: 201441189349300449
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-28T14:01:30-05:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FISHER SPIEGEL KUNKLE & GERBER PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4625 BECKLEY RD BLDG 400	AddressLine1
City	BATTLE CREEK	City
State	MI	State
ZIP Code	49015	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	382896940	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FOREIGN LINKS AROUND THE GLOBE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FORE	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8760 GULL RD	AddressLine1
City	RICHLAND	City
State	MI	State
ZIP Code	49083	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARC MORALEZ	Name
Title	EXECUTIVE DIRECTOR	Title
Date Signed	2014-04-17	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAN W GERBER	Name
Phone	2699794102	Phone
Date Prepared	2014-04-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	FLAG INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	WILMAR R CUNHA-FILO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	8760 GULL RD	AddressLine1
City	RICHLAND	City
State	MI	State
ZIP Code	49083	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4686184	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THE STUDENTS TO LIVE WITH AND MAINTAINING THOSE STUDENTS WHILE IN THE UNITED STATES OF AMERICA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	18	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	528358	ContributionsGrantsPriorYear
Contributions Grants Current Year	1077414	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2465040	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3569225	ProgramServiceRevenueCY
Investment Income Prior Year	-1470	InvestmentIncomePriorYear
Investment Income Current Year	301	InvestmentIncomeCurrentYear
Other Revenue Prior Year	8590	OtherRevenuePriorYear
Other Revenue Current Year	36766	OtherRevenueCurrentYear
Total Revenue Prior Year	3000518	TotalRevenuePriorYear
Total Revenue Current Year	4683706	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	773623	SalariesEtcPriorYear
Salaries Etc Current Year	863431	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2295328	OtherExpensePriorYear
Other Expenses Current Year	3884202	OtherExpensesCurrentYear
Total Expenses Prior Year	3068951	TotalExpensesPriorYear
Total Expenses Current Year	4747633	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-68433	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-63927	RevenuesLessExpensesCY
Total Assets BOY	336849	TotalAssetsBOY
Total Assets EOY	369548	TotalAssetsEOY
Total Liabilities BOY	157981	TotalLiabilitiesBOY
Total Liabilities EOY	254607	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	178868	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	114941	NetAssetsOrFundBalancesEOY
Mission Description	PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THE STUDENTS TO LIVE WITH AND MAINTAINING THOSE STUDENTS WHILE IN THE UNITED STATES OF AMERICA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4473303	Expense
Revenue	4646639	Revenue
Description	PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THE STUDENTS TO LIVE WITH AND MAINTAING THOSE STUDENTS WHILE IN THE UNITED STATES OF AMERICA.	Description
Total Program Service Expense	4473303	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	true	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	67	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	18	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARC MORALEZ	NamePerson
Telephone Number	2696290532	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	8760 GULL RD	AddressLine1
City	RICHLAND	City
State	MI	State
ZIP Code	49083	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
WILMAR R CUNHA-FILO
CO-DIRECTOR	40.00	X	132503	0	3975
MARC MORALEZ
CO-DIRECTOR	40.00	X	122885	0	3340
BRIAN VARNEY
VICE PRESIDE	1.00	X	0	0	0
ERFAN PRIBHAI
VICE PRESIDE	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	255388	TotalReportableCompFromOrg
Total Other Compensation	7315	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	1077414	GovernmentGrants
Total Contributions	1077414	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BEYOND STUDENT TUITION	611710	1826654	1826654
AYP/ASP PROGRAM FEES	611710	962336	962336
BEYOND PROGRAM FEES	611710	479750	479750
SMOOTH LANDING PROGRAM FEES	611710	97700	97700
SHORT TERM PROGRAM FEES	611710	81610	81610

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	121175	TotalRevenueColumn
Related Or Exempt Function Income	121175	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	3569225	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	259	TotalRevenueColumn
Related Or Exempt Function Income	259	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2520	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2478	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	42	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	42	TotalRevenueColumn
Related Or Exempt Function Income	42	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	TRIPS	Description
Business Code	611710	BusinessCode
Total Revenue Column	36766	TotalRevenueColumn
Related Or Exempt Function Income	36766	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	36766	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4683706	TotalRevenueColumn
Related Or Exempt Function Income	3606292	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	255388	Total
Program Services	255388	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	497367	Total
Program Services	361871	ProgramServices
Management And General	135496	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	17449	Total
Management And General	17449	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	93227	Total
Program Services	76446	ProgramServices
Management And General	16781	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13923	Total
Management And General	13923	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	8103	Total
Program Services	8103	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	43387	Total
Program Services	39644	ProgramServices
Management And General	3743	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37529	Total
Program Services	7529	ProgramServices
Management And General	30000	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	156477	Total
Program Services	156477	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	63789	Total
Program Services	63789	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	461	Total
Program Services	461	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	7199	Total
Management And General	7199	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	128735	Total
Program Services	121122	ProgramServices
Management And General	7613	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TUITION	1884832	1884832
COMMISSIONS	555348	555348
CBYX EXPENSES	249065	249065
FIELD DIRECTOR COMPENSATI	119005	119005

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	616349	Total
Program Services	574223	ProgramServices
Management And General	42126	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4747633	Total
Program Services	4473303	ProgramServices
Management And General	274330	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	110962	BOY
EOY	174098	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	182780	BOY
EOY	157052	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	9391	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	7017	BOY
EOY	184	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	94693	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	56479	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	26699	BOY
EOY	38214	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	336849	BOY
EOY	369548	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	55481	BOY
EOY	128757	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	102500	BOY
EOY	125850	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	157981	BOY
EOY	254607	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	178868	BOY
EOY	114941	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	178868	BOY
EOY	114941	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	336849	BOY
EOY	369548	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-63927	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	528358	CurrentTaxYearMinus1Year
Current Tax Year	1077414	CurrentTaxYear
Total	1605772	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1093663	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1475900	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2023781	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2473648	CurrentTaxYearMinus1Year
Current Tax Year	3606250	CurrentTaxYear
Total	10673242	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1093663	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1475900	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2023781	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3002006	CurrentTaxYearMinus1Year
Current Tax Year	4683664	CurrentTaxYear
Total	12279014	Total

Field	Value	IRS element (for citing)
Public Support Total509	12279014	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	87	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	112	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	51	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	18	CurrentTaxYearMinus1Year
Total	268	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	87	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	112	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	51	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	18	CurrentTaxYearMinus1Year
Total	268	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1093750	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1476012	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2023832	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3002024	CurrentTaxYearMinus1Year
Current Tax Year	4683664	CurrentTaxYear
Total	12279282	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	0.99990	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	12935	OtherCostOrOtherBasis
Depreciation	2182	Depreciation
Book Value	10753	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	46487	OtherCostOrOtherBasis
Depreciation	19026	Depreciation
Book Value	27461	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	35271	OtherCostOrOtherBasis
Depreciation	35271	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	38214	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	4683706	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4683706	RevenueSubtotal
Total Revenue Per Form990	4683706	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4747633	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4747633	ExpensesSubtotal
Total Expenses Per Form990	4747633	TotalExpensesPerForm990

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable

Field	Value	IRS element (for citing)
Region	EUROPE	Region
Number Of Employees	1	NumberOfEmployees
Type Of Activities Conducted	REPRESENTATIVE FEES	TypeOfActivitiesConducted

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	1	SubtotalNumberOfEmployees
Total Number Of Employees	1	TotalNumberOfEmployees
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	ACTIVITIES PER REGION	Identifier
Return Reference	SCHEDULE F, PAGE 1, PART I, LINE 3	ReturnReference
Explanation	EUROPE 0 0	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
MARC MORALEZ
OFFICER	30000	RENT	false
FLAG BRAZIL
SPOUSE	74907	EXCHANGE PROGRAM	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE SALARIES OF THE CO-DIRECTORS IS BASED ON THE PERFORMANCE OF THE ORGANIZATION AND IS REVIEWED BY THE BOARD FOR REASONABLENESS
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO PUBLIC,
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	FLEX EXPENSES 118,535 0 0 INTERLINKS 83,850 0 0 YES EXPENSES 83,215 0 0 BEYOND EXPENSES 64,400 0 0 REPRESENTATIVE FEES ABROA 49,774 0 0 MISCELLANEOUS 0 42,126 0 MAINTENANCE 37,597 0 0 STUDENT TRIP 36,314 0 0 TELEPHONE 18,861 0 0 FINDER'S FEES 16,489 0 0 MEALS 15,167 0 0 BANK SERVICE FEES 14,348 0 0 SCHOLARSHIPS 10,725 0 0 TOMODACHI 10,204 0 0 SUMMER HOMESTAY 9,835 0 0 DUES AND FEES 4,809 0 0 DONATIONS 100 0 0
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	RELEASE OF RESTRICTED ASSSETS 0

F L A G INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Doing Business As DoingBusinessAs

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

Program Service Revenue ProgramServiceRevenue (5 entries)

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Investment Income InvestmentIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Conferences Meetings ConferencesMeetings

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Accounts Receivable AccountsReceivable

Receivables From Officers Etc ReceivablesFromOfficersEtc

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Total509 Total509

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Total Support Total TotalSupportTotal

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Land Buildings OtherLandBuildings

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

Form990 Schedule F Part V Form990ScheduleFPartV

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

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