2013-11-07T08:16:04-06:00 2012-12-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-01-01 383203030 FRAUNHOFER USA INC FRAU 7343549700 44792 HELM STREET PLYMOUTH MI 48170 ERIN SIMMONDS 7343549700 2013-11-01 1 SUSAN MIENCIER P00842339 2483522500 2012 2016-03-07 17:11:31Z WILLIAM HARTMAN 44792 HELM STREET PLYMOUTH MI 48170 40779020 0 X WWW.FRAUNHOFER.ORG X 1994 RI ENHANCE THE TECHNOLOGICAL COMPETENCE AND KNOWLEDGE OF THE U.S. MANUFACTURING INDUSTRY BY FOSTERING ADVANCED TECHNOLOGICAL RESEARCH AND DEVELOPMENT AND INNOVATIVE METHODS OF TECHNOLOGICAL EDUCATION FOR THE BETTERMENT OF THE GENERAL PUBLIC AND THE ACADEMIC, SCIENTIFIC, AND MANUFACTURING COMMUNITIES. 8 6 394 7 0 0 14778886 9634982 27730952 25803996 141135 290388 1863954 1881502 44514927 37610868 14093 46865 0 0 21322827 21691146 0 0 0 17142990 18018027 38479910 39756038 6035017 -2145170 61465943 70433754 21272572 34076955 40193371 36356799 X FRAUNHOFER USA OFFERS CUSTOMIZED, ADVANCED TECHNOLOGY RESEARCH, DEVELOPMENT AND DEPLOYMENT. FRAUNHOFER USA SHALL SERVE MARKET-DRIVEN TECHNOLOGY NEEDS; PROMOTE INTERNATIONAL COOPERATION IN BUSINESS; ESTABLISH STRATEGIC ALLIANCES WITH INDUSTRY, GOVERNMENT AND ACADEMIC PARTNERS. 0 0 23522509 46865 25803996 FRAUNHOFER USA OPERATES EIGHT CENTERS THROUGHOUT THE USA. EACH CENTER IS DEVOTED TO A DIFFERENT TYPE OF TECHNOLOGICAL RESEARCH, SUCH AS SUSTAINABLE ENERGY SYSTEMS AND LASER TECHNOLOGY. THE FRAUNHOFER CENTERS UNDERTAKE ADVANCED RESEARCH PROJECTS TO DEVELOP KEY TECHNOLOGICAL INNOVATIONS IN MAJOR AREAS OF PUBLIC CONCERN AND EDUCATE PARTICIPANTS IN A VARIETY OF TECHNICAL DISCIPLINES. THE RESEARCH IS DONE TO BENEFIT THE U.S. INDUSTRY AS A WHOLE, AND IS OFTEN DONE IN COLLABORATION WITH EDUCATIONAL INSTITUTIONS IN FURTHERANCE OF ITS EXEMPT SCIENTIFIC AND EDUCATIONAL PURPOSES. 23522509 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 425 0 1 394 1 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 1 1 0 1 0 0 1 1 0 1 1 1 0 1 0 0 1 1 MI X ERIN SIMMONDS 7343544334 44792 HELM STREET PLYMOUTH MI 48170 HANS-JOERG BULLINGER 5.00 X X 0 0 0 DR GEORG ROSENFIELD 5.00 X X 20000 0 0 J MICHAEL BOWMAN 1.00 X X 0 0 0 STEVE WILLIAMS 1.00 X X 0 0 0 MARVIN PARNES 1.00 X X 0 0 0 DR BRIAN DARMODY 1.00 X 0 0 0 DR JOHN F REID 1.00 X 0 0 0 DR DENNIS A AUSIELLO 1.00 X 0 0 0 DR WILLIAM HARTMAN 47.00 X 334815 0 45830 MARK J EBY 1.00 X 0 0 0 ERIN SIMMONDS 40.00 X 159271 0 27316 NOLAN BROWNE 55.00 X 226536 0 35857 VIDADI YUSIBOV 55.00 X 286914 0 49366 FRANK HERMAN 46.00 X 285529 0 44190 KATHLEEN COLEMAN DANGLE 41.00 X 230663 0 39849 ROBERT BLEIDT 40.00 X 246684 0 28045 HANS-PETER BAUMEISTER 40.00 X 205322 0 31877 CRAIG BRATT 40.00 X 212609 0 36122 2208343 0 338452 63 0 1 0 DIMELLA SHAFFER 281 SUMMER STREET BOSTON MA 02210 CONSTRUCTION ARCHITECT 459804 SANARIA INC 9800 MEDICAL CENTR DRIVE SUITE A20 ROCKVILLE MD 20850 CONSULTING-ANALYSIS AND REPORTS 252550 REDGATE REAL ESTATE ADVISORS 100 FRANKLIN STREET 9TH FLOOR BOSTON MA 02110 CONSTRUCTION CONSULTING 187458 SUNERGY CONSULTING PO BOX 642 ANNAPOLIS MD 21403 THERMAL TEST CHAMBER CONSULTING 135180 RATNER PRESTIA SUITE 301 ONE WASTLAKES BERWYN VALLEY FORGE PA 194820980 LEGAL 134508 5 9434982 200000 9634982 RESEARCH & DEVELOPMENT 541700 25803996 25803996 25803996 279433 279433 1860512 1860512 13514 11258 2256 2256 2256 3148849 19000 3148849 8045 0 10955 10955 10955 MISCELLANEOUS INCOME 900099 11715 11715 FOREIGN EXCHANGE GAIN 900099 7019 7019 18734 37610868 25803996 0 2171890 46865 46865 1086850 467345 619505 15623352 6718041 8905311 1620345 696748 923597 2191068 942159 1248909 1169531 502898 666633 222212 66664 155548 91440 91440 47500 47500 3674866 3454374 220492 140360 33686 106674 207528 117673 89855 207933 145553 62380 2173778 978200 1195578 847018 262576 584442 2142 1714 428 2777834 2111154 666680 133058 106446 26612 SUPPLIES 3642507 3387532 254975 BAD DEBT EXPENSE 2377398 2377398 0 EQUIPMENT RENTAL 991603 932107 59496 DUES & SUBSCRIPTIONS 97690 30284 67406 383160 143092 240068 39756038 23522509 16233529 0 27 250 14152816 15282859 11420451 9996100 567686 563566 59872993 16555751 26088539 43317242 18406 19520 196000 129932 9022018 1124285 61465943 70433754 5109132 4959146 2910220 2009943 13253220 27107866 21272572 34076955 X 34584408 32215885 5608963 4140914 40193371 36356799 61465943 70433754 X -2145170 -1691402 X X 0 1 X 1 1 1 X 20499819 8883398 8728442 14778886 9634982 62525527 26469253 30475339 24190816 27730952 25803996 134670356 46969072 39358737 32919258 42509838 35438978 197195883 15875672 8884756 9120428 11982942 9860103 55723901 12220190 17906706 11456617 9311994 9092897 59988404 28095862 26791462 20577045 21294936 18953000 115712305 81483578 3578771 1533030 2223556 2011135 2153459 11499951 3578771 1533030 2223556 2011135 2153459 11499951 129809 21449 13655 14375 18734 198022 50677652 40913216 35156469 44535348 37611171 208893856 0.39010 0.37900 0.05510 0.05310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 47500 47500 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: ONE OF THE ORGANIZATION'S CENTERS ENTERED INTO A CONTRACT WITH TRAVAGLINI EISENBERG KIELY LLC TO PROVIDE LOBBYING ACTIVITIES ON BEHALF OF THE CENTER. 10185576 1295024 8890552 12893392 2473750 10419642 17051843 12304505 4747338 19742182 482472 19259710 43317242 ADVANCES DUE TO FRAUNHOFER-GESELLSCHAFT 13192316 LONGTERM OBLIGATION UNDER CONSTRUCTION CONTRACT 13915550 27107866 X 42166961 3225665 1348402 4574067 37592894 17974 17974 37610868 46003533 3225665 3021830 6247495 39756038 0 39756038 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE COMPANY IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMPANY AND RECOGNIZE A TAX LIABILITY IF THE COMPANY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, INCLUDED IN EXPENSES ON FS 11,258. REIMBURSEMENT OF EXPENSES, NOT SHOWN ON 990 1,337,144. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOREIGN EXCHANGE GAIN INCLUDED IN EXPENSES ON THE FS 7,019. GAIN ON FIXED ASSET DISPOSAL, INCLUDED IN EXPENSES ON FS 10,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, INCLUDED IN EXPENSES ON FS 11,258. GAIN ON FIXED ASSET DISPOSAL, INCLUDED IN EXPENSES ON FS -10,955. FOREIGN EXCHANGE GAIN NETTED WITH EXPENSES ON THE FS -7,019. REIMBURSEMENT OF EXPENSES, NOT SHOWN ON 990 1,337,144. IMPAIRMENT LOSS, NOT SHOWN ON 990 1,625,334. INVESTMENT WRITE DOWN, NO SHOWN ON 990 66,068. 0 DELAWARE COMMUNITY FOUNDATION 100 W 10TH ST SUITE 115 WILMINGTON DE 19801 222804785 501(C)(3) 20000 GOVERNOR'S BIOTECH SCHOLARSHIP AND NEW CELLS NEW VACCINES SPONSORSHIP REGENTS OF THE UNIVERSITY OF MICHIGAN 3014 FLEMING ANN ARBOR MI 481091340 386006309 501(C)(3) 25000 GENERAL DONATION TO UNIVERSITY OF MICHIGAN INITIATIVES 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FRAUNHOFER USA PARTICIPATES ON THE SCHOLARSHIP REVIEW COMMITTEE AND AS PART OF THE COMMITTEE MAKE DECISIONS ON WHICH STUDENTS SHOULD RECEIVE THE SCHOLARSHIPS, BASED ON THE CRITERIA. THE AWARD IS GIVEN TO THE SCHOOL, NOT THE STUDENT, TO GUARANTEE IT IS USED FOR TUITION. X X 1 1 X 0 0 0 1 0 1 0 0 0 DR WILLIAM HARTMAN 251786 0 37768 0 45261 0 31250 0 14580 0 380645 0 44087 0 ERIN SIMMONDS 121003 0 19360 0 18908 0 15132 0 12184 0 186587 0 18738 0 NOLAN BROWNE 188824 0 15125 0 22587 0 23663 0 12194 0 262393 0 21999 0 VIDADI YUSIBOV 258572 0 15514 0 12828 0 31250 0 18116 0 336280 0 12552 0 FRANK HERMAN 208591 0 41718 0 35220 0 26074 0 18116 0 329719 0 34428 0 KATHLEEN COLEMAN DANGLE 173867 0 31296 0 25500 0 21733 0 18116 0 270512 0 25320 0 ROBERT BLEIDT 176978 0 35396 0 34310 0 22122 0 5923 0 274729 0 34034 0 HANS-PETER BAUMEISTER 157466 0 23620 0 24236 0 19683 0 12194 0 237199 0 22712 0 CRAIG BRATT 144046 0 36000 0 32563 0 18006 0 18116 0 248731 0 32443 0 PART I, LINE 1A THERE IS NOT A WRITTEN POLICY SPECIFICALLY REGARDING FIRST CLASS TRAVEL. THE RULES AND PROCEDURES STATE THAT THE VP (FOR THE HEADQUARTERS) AND THE CENTER DIRECTOR (FOR THE CENTERS) HAVE THE AUTHORITY TO GRANT PERMISSION TO GO ON A BUSINESS TRIP AND AUTHORIZE REIMBURSEMENT FOR REASONABLE TRAVEL. FIRST CLASS TRAVEL IS NOT THE NORM FOR THE ORGANIZATION. DOMESTIC TRAVEL IS TYPICALLY UPGRADED AS A COURTESY OF THE AIRLINE DUE TO FREQUENT FLIER STATUS. INTERNATIONAL TRAVEL IS TYPICALLY UPGRADED USING MILES, HOWEVER, MAY OCCASSIONALLY BE PURCHASED DUE TO THE NATURE OF THE FLIGHT AND OR BUSINESS MEETING NEEDS. THIS IS NOT INCLUDED IN TAXABLE INCOME. HEALTH CLUB DUES ARE PAID FOR ALL CSE EMPLOYEES WHO OPT TO HAVE THE MEMBERSHIP, INCLUDING NOLAN BROWN, MANAGING DIRECTOR. THIS IS INCLUDED IN TAXABLE INCOME. MEMBERSHIPS WERE CANCELLED IN 2013. PART I, LINE 5 THE BONUS IS PAID IN ACCORDANCE WITH THE INCENTIVE BONUS PROGRAM APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS IN MARCH 2006. THE RECOMMENDED BONUS IS BASED ON: GROWTH IN THIRD PARTY REVENUE, FINANCIAL IMPROVEMENTS IN CONTROLLING COSTS IN RELATION TO REVENUE, FULFILLMENT OF THE NEEDS OF THE PARTNERING INSTITUTE(S) AND SATISFACTION OF THE ORGANIZATION'S OPERATION PROCEDURES. PART I, LINE 6 SAME AS ABOVE EXPLANATION FOR LINE 5. FORM 990, PART VI, SECTION A, LINE 6 FRAUNHOFER-GESELLSCHAFT, A GERMAN NOT-FOR-PROFIT ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A FOUR INDIVIDUALS AT FRAUNHOFER USA'S PARENT COMPANY, FRAUNHOFER-GESELLSCHAFT, ELECT THE BOARD MEMBERS OF FRAUNHOFER USA. HANS-JOERG BULLINGER IS ONE OF THE INDIVIDUALS AT FRAUNHOFER-GESELLSCHAFT WHO ELECTS THE BOARD OF FRAUNHOFER USA. BULLINGER IS THE CHAIRMAN OF FRAUNHOFER USA. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE TREASURER, OR OTHER OFFICER SIGNING THE RETURN, REVIEWS THE RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE REQUIRED TO DISCLOSE IF THEY DO OR DO NOT HAVE A CONFLICT OF INTEREST TO REPORT AS A PART OF THEIR PERFORMANCE APPRAISAL. BOARD OF DIRECTOR MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS TO THE VICE PRESIDENT. CENTER DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS TO THE HUMAN RESOURCES DIRECTOR. EACH OF THESE DISCLOSURES ARE PERFORMED ANNUALLY. IF A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL MAY HAVE TO DISASSOCIATE THEMSELVES FROM THE TRANSACTION OR THE COMPANY IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS HAS THE AUTHORITY TO DECIDE ON THE SALARY FOR THE PRESIDENT. THE PRESIDENT HAS THE AUTHORITY TO DECIDE ON THE SALARY FOR THE EXECUTIVE VICE-PRESIDENT AND CENTER DIRECTORS. SUBJECT TO THE APPROVAL OF THE PRESIDENT, THE AUTHORITY TO DECIDE ON SALARIES AND SALARY RAISES FOR ALL OTHER EMPLOYEES IS WITH: 1) EXECUTIVE VICE-PRESIDENT FOR EMPLOYEES AT THE HEADQUARTERS AND 2) CENTER DIRECTOR FOR EMPLOYEES AT THE RESPECTIVE FRAUNHOFER CENTER. THE SALARY OF THE TREASURER IS APPROVED BY THE PRESIDENT AND EXECUTIVE VICE-PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MAINTAINED ON FILE AT THE ORGANIZATION'S HEADQUARTERS AND ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INVESTMENT WRITEDOWN -66,068. IMPAIRMENT LOSS -1,625,334. FORM 990, PART XII, LINE 2C: THE WHOLE BOARD OVERSEES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, PART VII, SECTION A, COLUMN E AND F HANS-JOERG BULLINGER AND GEORG ROSENFIELD RECEIVE COMPENSATION FROM THE PARENT ORGANIZATION OF FRAUNHOFER USA, FRAUNHOFER-GESELLSCHAFT. FRAUNHOFER USA DOES NOT HAVE ACCESS TO COMPENSATION INFORMATION OF FRAUNHOFER-GESELLSCHAFT. THE TREASURER OF FRAUNHOFER USA REQUESTED THE COMPENSATION INFORMATION FROM FRAUNHOFER-GESELLSCHAFT IN 2008 AND WAS INFORMED THAT THE SALARY INFORMATION WOULD NOT BE AVAILABLE. THE PARENT ORGANIZATION IS LOCATED IN GERMANY AND HAS A VASTLY DIFFERENT SALARY STRUCTURE AND AMOUNTS WOULD NOT BE APPROPRIATELY COMPARABLE TO THE SALARIES FROM FRAUNHOFER USA. FRAUNHOFER GESELLSCHAFT POSTFACH 200733 MUNCHEN GERMANY GM 80007 PARENT COMPANY - PROVIDE FUNDING GM N/A 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 1 0 1 0 0