FRIENDS OF THE CEELI INSTITUTE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE CEELI INSTITUTE (EIN 91-1985705)
Tax period: 2011-09-01 to 2012-08-31
Filed: 2013-07-15
IRS object ID: 201301969349301600
Schema version: 2011v1.5
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	2013-07-15T15:35:37-05:00	Timestamp
Tax Period End Date	2012-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	135381590	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7101 WISCONSIN AVE SUITE 800	AddressLine1
City	BETHESDA	City
State	MD	State
ZIP Code	208144827	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	911985705	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF CEELI INSTITUTE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRIE	NameControl
Phone	3016544900	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O BDO USA LLP 7101 WISCONSIN AVE	AddressLine1
Address Line2	NO 800	AddressLine2
City	BETHESDA	City
State	MD	State
ZIP Code	208144827	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	HOMER E MOYER JR	Name
Title	CHAIRMAN	Title
Phone	3016544900	Phone
Date Signed	2013-07-15	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOYCE M UNDERWOOD	Name
PTIN	P00022361	PTIN
Phone	3016544900	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	HOMER E MOYER JR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	C/O BDO USA LLP 7101 WISCONSIN AVE	AddressLine1
Address Line2	NO 800	AddressLine2
City	BETHESDA	City
State	MD	State
ZIP Code	208144827	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	760059	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CEELI-INST.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1999	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	PROMOTE THE RULE OF LAW THROUGH EDUCATION OF ATTORNEYS AND JURISTS IN CENTRAL AND EASTERN EUROPE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	12	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	146889	ContributionsGrantsPriorYear
Contributions Grants Current Year	760059	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	50317	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	197206	TotalRevenuePriorYear
Total Revenue Current Year	760059	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	53477	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	273491	OtherExpensePriorYear
Other Expenses Current Year	274659	OtherExpensesCurrentYear
Total Expenses Prior Year	273491	TotalExpensesPriorYear
Total Expenses Current Year	328136	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-76285	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	431923	RevenuesLessExpensesCY
Total Assets BOY	132256	TotalAssetsBOY
Total Assets EOY	67611	TotalAssetsEOY
Total Liabilities BOY	4829158	TotalLiabilitiesBOY
Total Liabilities EOY	4332590	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-4696902	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-4264979	NetAssetsOrFundBalancesEOY
Mission Description	FRIENDS OF CEELI INSTITUTE IS AN INSTRUMENTALITY OF THE AMERICAN BAR ASSOCIATION OPERATED AND ORGANIZED TO PROMOTE THE RULE OF LAW THROUGH EDUCATION OF ATTORNEYS AND JURISTS IN CENTRAL AND EASTERN EUROPE.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	268293	Expense
Description	THE INSTITUTE PROMOTES THE RULE OF LAW THROUGH THE EDUCATION OF ATTORNEYS AND JURISTS IN CENTRAL EASTERN EUROPE THROUGH A WIDE VARIETY OF PROGRAMS AND PROJECTS.	Description
Total Program Service Expense	268293	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	1	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	6	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	DC	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CINDY BODIN	NamePerson
Telephone Number	3016544900	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	C/O BDO USA LLP 7101 WISCONSIN AVE	AddressLine1
City	BETHESDA	City
State	MD	State
ZIP Code	208144827	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
HOMER E MOYER JR
PRESIDENT	1.00	X	X	0	0	0
DAVID CHARLOT
SECRETARY/TREASURER	1.00	X	X	0	0	0
MARY BOIES
DIRECTOR	1.00	X		0	0	0
MARK ELLIS
DIRECTOR	1.00	X		0	0	0
THE HONORABLE THOMAS GRIFFITH
DIRECTOR	1.00	X		0	0	0
HENRY Z HORBACZEWSKI
DIRECTOR	1.00	X		0	0	0
HOMER MOYER
DIRECTOR	1.00	X		0	0	0
THEODORE OLSON
DIRECTOR	1.00	X		0	0	0
DWIGHT OPPERMAN
DIRECTOR	1.00	X		0	0	0
NORMAN THORPE
DIRECTOR	1.00	X		0	0	0
THE HONORABLE JOHN M WALKER
DIRECTOR	1.00	X		0	0	0
MARTHA BARNETT
DIRECTOR	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	760059	AllOtherContributions
Total Contributions	760059	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	760059	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	48589	Total
Program Services	31923	ProgramServices
Management And General	16666	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1171	Total
Program Services	630	ProgramServices
Management And General	541	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3717	Total
Program Services	2442	ProgramServices
Management And General	1275	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	30000	Total
Management And General	30000	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5013	Total
Program Services	2193	ProgramServices
Management And General	2820	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	30580	Total
Program Services	30580	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3032	Total
Program Services	1599	ProgramServices
Management And General	1433	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1200	Total
Management And General	1200	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	43003	Total
Program Services	41384	ProgramServices
Management And General	1619	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	74088	Total
Program Services	74088	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	83454	Total
Program Services	83454	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4289	Total
Management And General	4289	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	328136	Total
Program Services	268293	ProgramServices
Management And General	59843	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	6633	BOY
EOY	49545	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	1000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	86887	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	21582	BOY
EOY	4200	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	39572	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	26706	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17154	BOY
EOY	12866	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	132256	BOY
EOY	67611	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	139032	BOY
EOY	27336	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	2172	BOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	1000000	BOY
EOY	1000000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3687954	BOY
EOY	3305254	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4829158	BOY
EOY	4332590	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-4770989	BOY
EOY	-4264979	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	74087	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-4696902	BOY
EOY	-4264979	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	132256	BOY
EOY	67611	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	431923	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1950750	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	638584	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	461899	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	146889	CurrentTaxYearMinus1Year
Current Tax Year	760059	CurrentTaxYear
Total	3958181	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1950750	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	638584	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	461899	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	146889	CurrentTaxYearMinus1Year
Current Tax Year	760059	CurrentTaxYear
Total	3958181	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	1473860	AmountsSubstContributorsTotal
Public Support Total170	2484321	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	92102	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	38211	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9662	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	50317	CurrentTaxYearMinus1Year
Current Tax Year	50317	CurrentTaxYear
Total	240609	Total

Field	Value	IRS element (for citing)
Total Support	4198790	TotalSupport
Public Support Pertcentage170	0.59170	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.62320	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	39572	OtherCostOrOtherBasis
Depreciation	26706	Depreciation
Book Value	12866	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	12866	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CONTINGENT LIABILITIES ON LOANS OF THIRD PARTIES	Description
Amount	$3,305,254	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	3305254	TotalOfAmounts

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
EUROPE (INCLUDING ICELAND & GREENLAND)	1	1	PROGRAM SERVICES	EDUCATIONAL TRAININGS	80630
EUROPE (INCLUDING ICELAND & GREENLAND)	1	1	PROGRAM SERVICES	DEBT REDUCTION	56546
EUROPE (INCLUDING ICELAND & GREENLAND)	1	1	PROGRAM SERVICES	DEBT INTEREST	83454

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	3	SubtotalNumberOfOffices
Subtotal Number Of Employees	3	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	3	TotalNumberOfOffices
Total Number Of Employees	3	TotalNumberOfEmployees
Subtotal Amount Spent	220630	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	220630	TotalAmountSpent
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	METHOD USED TO ACCCOUNT FOR EXPENDITURES:	Identifier
Explanation	SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS	Explanation

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	MARY BOIES	NamePerson
Purpose Of Loan	LOAN FOR WORKING CAPITAL NEEDS	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$1,000,000	OriginalPrincipalAmount
Balance Due	1000000	BalanceDue
Default	0	Default
Approved By Board	1	ApprovedByBoard
Written Agreement	1	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	1000000	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	THE ORGANIZATION'S FORM 990 UNDERGOES A NUMBER OF INTERNAL AND EXTERNAL REVIEWS BEFORE IT IS FILED WITH THE IRS. THE RETURN IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM, BDO USA AND IS REVIEWED BY THE ORGANIZATION'S CHAIRMAN. A COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD AFTER IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY IS ADDRESSED WITH MEMBERS OF THE BOARD AS PART OF THE ON-BOARDING PROCESS. MEMBERS ARE ASKED TO IDENTIFY CONFLICTS OF INTEREST ON A ROUTINE BASIS AT THE BEGINNING AND DURING ALL BOARD MEETINGS. MEMBERS WHO HAVE A CONFLICT OR POTENTIAL CONFLICT OF INTEREST ARE REQUIRED TO RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS RELATED TO THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY A REVIEW OF THE FORMS 990 OF OTHER SIMILAR ORGANIZATIONS FOR COMPARITIVE DATA.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.