2014-07-31T16:24:38-05:00 2013-09-30 450250958 EIDE BAILLY LLP 1850 N CENTRAL AVE SUITE 400 PHOENIX AZ 850044527 990 2012-10-01 510376237 CENTRAL ASIA INSTITUTE CENT 4065857841 PO BOX 7209 BOZEMAN MT 59771 JENNIFER SIPES 4065857841 2014-07-31 1 BRENDA BLUNT P00075126 6022645844 2014-07-30 2012 2015-11-30 17:44:51Z JAMES THADEN PO BOX 7209 BOZEMAN MT 59771 3125436 0 X WWW.IKAT.ORG X 1996 DE TO EMPOWER COMMUNITIES OF CENTRAL ASIA THROUGH LITERACY AND EDUCATION, ESPECIALLY FOR GIRLS, PROMOTE PEACE THROUGH EDUCATION AND CONVEY THE IMPORTANCE OF THESE ACTIVITIES GLOBALLY. 7 7 8 0 0 0 4004168 2746825 0 0 130720 206581 576676 172030 4711564 3125436 4817372 3556105 0 0 679181 720337 0 0 181489 2190910 1315572 7687463 5592014 -2975899 -2466578 22748894 20477132 385959 323711 22362935 20153421 X TO EMPOWER COMMUNITIES OF CENTRAL ASIA THROUGH LITERACY AND EDUCATION, ESPECIALLY FOR GIRLS, PROMOTE PEACE THROUGH EDUCATION AND CONVEY THE IMPORTANCE OF THESE ACTIVITIES GLOBALLY. 0 1 3776010 3556105 0 CAI-SUPPORTED PROGRAMS INCLUDE SCHOOL BUILDING, SCHOOL SUPPORT, STUDENT SUPPORT, TEACHER SUPPORT, SCHOLARSHIPS, PUBLIC HEALTH, AND WOMEN'S VOCATIONAL AND LITERACY CENTERS. A DETAILED MASTER PROJECT LIST OF PROJECTS AND COMMUNITIES SERVED CAN BE FOUND ON OUR WEBSITE, WWW.IKAT.ORG. SCHOOL BUILDINGS: CAI PROVIDES FUNDS TO BUILD NEW SCHOOLS AND IMPROVE EXISTING STRUCTURES (REPAIRS, MAINTENANCE, ADDITIONS, TOILETS, AND BOUNDARY WALLS). EACH PROJECT INVOLVES LOCAL PEOPLE IN ALL PHASES: INITIATION, IMPLEMENTATION, AND SUSTAINABILITY. CAI ALSO PROVIDES ONGOING SUPPORT FOR SCHOOL/STUDENT AND TEACHER SUPPLIES, UNIFORMS, FURNITURE, AND EQUIPMENT. (CONT'D SCHED O)TEACHERS: CAI PROVIDES FUNDS FOR TEACHERS' SALARIES AND TRAINING.SCHOLARSHIPS: CAI AWARDS PRIMARY, SECONDARY, AND ADVANCED EDUCATION SCHOLARSHIPS. PUBLIC HEALTH: IN CONJUNCTION WITH EDUCATION PROJECTS, CAI PROVIDES FUNDS TO HELP COMMUNITIES IMPROVE AND SUSTAIN PUBLIC HEALTH AND THEIR ENVIRONMENTS. WE DO THIS THROUGH MATERNAL HEALTHCARE, NUTRITION AND HYGIENE AWARENESS, DISASTER RELIEF PROJECTS, AND INSTALLING CLEAN WATER SYSTEMS. WOMEN'S VOCATIONAL & LITERACY CENTERS: CAI PROVIDES FUNDS TO BUILD AND SUPPORT WOMEN'S VOCATIONAL CENTERS THAT PROVIDE SKILL TRAINING, EQUIPMENT, AND MATERIALS. WE ALSO SUPPORT LITERACY CENTERS, WHERE FEMALE STUDENTS OF ALL AGES GET FREE LESSONS IN BASIC LITERACY, HYGIENE, SANITATION, NUTRITION, AND MONEY MANAGEMENT. 240226 0 10092 CAI'S GLOBAL OUTREACH PROGRAM: CAI PROMOTES AWARENESS OF THE IMPORTANCE OF EDUCATION, LITERACY, AND CROSS-CULTURAL UNDERSTANDING VIA OUR WEBSITE, PUBLIC EVENTS, PUBLICATIONS, PENNIES FOR PEACE, AND THE BOOKS THREE CUPS OF TEA AND STONES INTO SCHOOLS. 4016236 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 8 1 0 1 GT 0 0 0 1 1 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CO FL LA MA MO NC ND NH NH NJ NM NY OH OK OR SC UT VA WA X X JENNIFER SIPES 4065857841 PO BOX 7209 BOZEMAN MT 59771 STEVE BARRETT 1.00 X X 0 0 0 IRAM SHAH 1.00 X X 0 0 0 PETER THATCHER 1.00 X X 0 0 0 JOHN E WILLIAMSON 1.00 X X 0 0 0 TALAT KHAN 1.00 X 0 0 0 FARID SENZAI 1.00 X 0 0 0 HOWARD SLAYEN 1.00 X 0 0 0 ANNE BEYERSDORFER 50.00 X 132000 0 0 JENNIFER SIPES 50.00 X 82680 0 16074 GREG MORTENSON 50.00 X 130080 0 39250 344760 0 55324 2 0 1 0 COOLEY LLP 101 CALIFORNIA STREET 5TH FLOOR SAN FRANCISCO CA 94111 LEGAL SERVICES 423167 COPILEVITZ & CANTER 310 W 20TH ST SUITE 300 KANSAS CITHY MO 64108 LEGAL SERVICES 278959 BORNS GROUP 1610 14TH AVE SE WATERTOWN SD 57201 PRINTING 247940 CAPLIN & DRYSDALE ONE THOMAS CIRCLE NW STE 1100 WASHINGTON DC 20005 LEGAL SERVICES 220490 EIDE BAILLY LLP 1850 N CENTRAL AVE SUITE 400 PHOENIX AZ 85004 ACCOUNTING SERVICES 105561 5 2746825 2746825 206581 206581 10092 0 10092 10092 INSURANCE PROCEEDS 900099 161938 161938 161938 3125436 10092 0 368519 3556105 3556105 629505 247367 368364 13774 33940 13337 19860 743 56892 22356 33291 1245 451665 39180 412485 248424 21550 226874 69325 6014 63311 4962 1216 3746 32536 49 25037 7450 9119 6041 3078 51156 51156 88017 20005 65597 2415 7726 7726 18136 18136 39756 39756 PRINTING AND REPRODUCTI 124208 65667 1183 57358 POSTAGE AND DELIVERY 115588 6299 11104 98185 FEES AND PERMITS 49964 324 49321 319 DUES AND SUBSCRIPTIONS 4848 3000 1848 142 142 5592014 4016236 1394289 181489 1227314 156319 5198222 12005454 10000 995 3289 23865 6454 749510 102093 656822 647417 15608297 7647204 24374 10000 22748894 20477132 203703 154071 182256 169640 385959 323711 X 21066679 18857165 1296256 1296256 22362935 20153421 22748894 20477132 -2466578 257064 0 X 0 1 X 1 0 X 13686792 22149966 15415125 4004168 2476825 57732876 13686792 22149966 15415125 4004168 2476825 57732876 560216 57172660 612286 333010 251804 130720 206581 1534401 560000 161938 721938 59989215 969458 0.95300 0.97320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2012 AMOUNT: $ 161,938. SETTLEMENT EXPENSE REIMBURSEMENT - 2011 AMOUNT: $ 560,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123731 123731 613792 91903 521889 11987 10190 1797 647417 X 3382500 257064 257064 3125436 0 3125436 5592014 0 5592014 0 5592014 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION EVALUATES ITS TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON TAX RETURNS TO DETERMINE IF AN ACCRUAL IS NECESSARY FOR UNCERTAIN TAX POSITIONS. AS OF SEPTEMBER 30, 2013, THE UNRECOGNIZED TAX BENEFIT ACCRUAL IS ZERO. 0 SOUTH ASIA 0 0 PROGRAM SERVICES AND GRANTS EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. 1915476 SOUTH ASIA 0 0 PROGRAM SERVICES AND GRANTS EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. 1163834 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES AND GRANTS EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. 379710 0 0 0 0 0 0 3459020 0 3459020 SOUTH ASIA EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. 540383 WIRE BOOK SOUTH ASIA EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. 262798 WIRE BOOK 2 0 EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. SOUTH ASIA 4 1112295 WIRE 0 BOOK EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. SOUTH ASIA 9 1163834 WIRE 0 BOOK EMPOWERS COMMUNITIES THROUGH EDUCATIONAL PROGRAMS BY PROVIDING GRANTS FOR BUILDING MATERIALS,LABOR, EQUIPMENT, SUPPLIES, TEACHER SALARIES, SCHOLARSHIPS, VOCATIONAL CENTERS, PUBLIC HEALTH, WATER PROJECTS AND DISASTER RELIEF. RUSSIA & THE NEWLY INDEPENDENT STATES 1 379710 WIRE 0 BOOK 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE ORGANIZATION SUPPORTS INDIVIDUALS AND NGO'S IN AFGHANISTAN, PAKISTAN, AND TAJIKISTAN. CAI CONTRACTS WITH INDEPENDENT PUBLIC ACCOUNTANTS IN THOSE COUNTRIES WHO MONITOR AND REPORT GRANT FUNDS USED OUTSIDE OF THE UNITED STATES. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: THE ORGANIZATION DISTRIBUTES FUNDS AND OFFERS ASSISTANCE TO LOCAL, INDIGENOUS PARTIES (GRANTEES) THAT ENGAGE IN ACTIVITIES AND PROGRAMS THAT FURTHER THE STATED CHARITABLE PURPOSES OF THE ORGANIZATION OR THAT OTHERWISE ENGAGE IN ACTIVITIES AND PROGRAMS CONSISTENT WITH THE ORGANIZATION'S STATED CHARITABLE PURPOSES. MONITORING AND REPORTING IS CONDUCTED THROUGH THE ORGANIZATION'S PERSONNEL VISITS TO HOST COUNTRIES, MEETINGS BETWEEN THE ORGANIZATION'S PERSONNEL AND GRANTEES, AND/OR MEETINGS BETWEEN THE INDEPENDENT ACCOUNTING FIRM RETAINED BY THE ORGANIZATION AND GRANTEES, TO UNDERSTAND THE ACTIVITIES AND STRUCTURE OF THE OPERATIONS IN HOST COUNTRIES, DOCUMENTING THE GENERALLY ACCEPTED BUSINESS METHODS AND ACCOUNTING FOR TRANSACTIONS. THIS INCLUDES AN UNDERSTANDING OF PAYMENT FLOWS AND DOCUMENTATION OF FORMAL CONTRACTS WITH THOSE INVOLVED IN PROGRAM ACTIVITIES,AND BUSINESS METHODS WITH RESPECT TO CONTRACTS AND INVOICE DOCUMENTATION FOR PROGRAM ACTIVITIES IN THE AREA WHERE THE PROGRAMS ARE DELIVERED (SCHOOL BUILDINGS, WATER PROJECTS, HEALTHCARE, SCHOLARSHIPS, TEACHER SUPPORT,WOMEN'S VOCATIONAL CENTERS, LITERACY CENTERS, AND COMMUNITY SUPPORT). X X X X X 0 0 0 0 0 0 0 0 0 GREG MORTENSON 130080 0 0 0 0 0 15840 0 23410 0 169330 0 0 0 CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 DURING THE YEAR, CAI CEASED OPERATING THE GLOBAL OUT-REACH PROGRAM WHICH WAS A COMPLEMENTARY PROGRAM TO OUR MAIN PROGRAM. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE CPA FIRM. IT IS REVIEWED AND APPROVED BY CAI MANAGEMENT, THE AUDIT COMMITTEE, AND LEGAL COUNSEL. A FINAL DRAFT IS PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND SIGN THE CONFLICT OF INTEREST POLICY AND AGREEMENT. CAI ALSO HAS LEGAL COUNSEL REVIEW ALL CONTRACTS WITH OUTSIDE PARTIES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF CAI ACTS AS THE COMPENSATION COMMITTEE, USING COMPILED COMPARABILITY DATA AND ADVICE FROM LEGAL COUNSEL TO SET COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CO-FOUNDER. THE ORGANIZATION HAS WRITTEN EMPLOYMENT CONTRACTS WITH THE CO-FOUNDER AND EXECUTIVE DIRECTOR THAT INCLUDES COMPENSATION AND WHICH WAS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF OTHER EMPLOYEES IS PRESENTED TO THE BOARD OF DIRECTORS ANNUALLY DURING THE REVIEW OF THE OPERATING BUDGET PROPOSED BY MANAGEMENT. COMPENSATION IS THEN APPROVED BY FORMAL APPROVAL OF THE OPERATING BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE BY REQUEST TO THE PUBLIC. THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON OUR WEBSITE.