F L A G INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: F L A G INC (EIN 38-2896940)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-08-14
IRS object ID: 201322269349301307
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	2013-08-14T10:24:20-05:00	Timestamp
Tax Period End Date	2012-09-30	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	2011-10-01	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	2013-08-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAN W GERBER	Name
Phone	2699794102	Phone
Date Prepared	2013-08-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	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	3002006	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	10	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	528358	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1967315	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2465040	ProgramServiceRevenueCY
Investment Income Prior Year	51	InvestmentIncomePriorYear
Investment Income Current Year	-1470	InvestmentIncomeCurrentYear
Other Revenue Prior Year	56415	OtherRevenuePriorYear
Other Revenue Current Year	8590	OtherRevenueCurrentYear
Total Revenue Prior Year	2023781	TotalRevenuePriorYear
Total Revenue Current Year	3000518	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	582025	SalariesEtcPriorYear
Salaries Etc Current Year	773623	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1371854	OtherExpensePriorYear
Other Expenses Current Year	2295328	OtherExpensesCurrentYear
Total Expenses Prior Year	1953879	TotalExpensesPriorYear
Total Expenses Current Year	3068951	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	69902	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-68433	RevenuesLessExpensesCY
Total Assets BOY	284299	TotalAssetsBOY
Total Assets EOY	336849	TotalAssetsEOY
Total Liabilities BOY	21468	TotalLiabilitiesBOY
Total Liabilities EOY	157981	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	262831	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	178868	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	2824959	Expense
Revenue	2993398	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	2824959	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	55	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10	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
MARC MORALEZ
CO-DIRECTOR	40.00	X	112684	0	0
WILMAR R CUNHA-FILO
CO-DIRECTOR	40.00	X	108779	0	0
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	221463	TotalReportableCompFromOrg
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	528358	GovernmentGrants
Total Contributions	528358	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BEYOND STUDENT TUITION	1083221	1083221
AYP/ASP PROGRAM FEES	798105	798105
BEYOND PROGRAM FEES	401684	401684
SMOOTH LANDING PROGRAM FEES	63800	63800
DOMESTIC TRANSPORTATION FUNDS	60480	60480

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	57750	TotalRevenueColumn
Related Or Exempt Function Income	57750	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	2465040	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	18	TotalRevenueColumn
Related Or Exempt Function Income	18	RelatedOrExemptFunctionIncome

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	1488	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-1488	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1488	TotalRevenueColumn
Related Or Exempt Function Income	-1488	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OTHER	15530	15530
TRIPS	1960	1960
REFUNDS	-8900	-8900

Field	Value	IRS element (for citing)
Total Other Revenue	8590	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3000518	TotalRevenueColumn
Related Or Exempt Function Income	2472160	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	221463	Total
Program Services	221463	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	487538	Total
Program Services	357344	ProgramServices
Management And General	130194	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	12967	Total
Management And General	12967	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	51655	Total
Program Services	42357	ProgramServices
Management And General	9298	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	22724	Total
Management And General	22724	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	12123	Total
Program Services	12123	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	29636	Total
Program Services	28636	ProgramServices
Management And General	1000	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37354	Total
Program Services	7354	ProgramServices
Management And General	30000	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	149134	Total
Program Services	149134	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	39784	Total
Program Services	39784	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	11281	Total
Management And General	11281	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	115034	Total
Program Services	103450	ProgramServices
Management And General	11584	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TUITION	1073905	1073905
COMMISSIONS	364612	364612
FLEX EXPENSES	123341	123341
FIELD DIRECTOR COMPENSATI	55200	55200

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	261200	Total
Program Services	246256	ProgramServices
Management And General	14944	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3068951	Total
Program Services	2824959	ProgramServices
Management And General	243992	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	188222	BOY
EOY	110962	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	43629	BOY
EOY	182780	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	7870	BOY
EOY	9391	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	19017	BOY
EOY	7017	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	152040	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	98641	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	25561	BOY
EOY	26699	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	284299	BOY
EOY	336849	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	21468	BOY
EOY	55481	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	102500	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	21468	BOY
EOY	157981	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	247301	BOY
EOY	178868	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	15530	BOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	262831	BOY
EOY	178868	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	284299	BOY
EOY	336849	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-68433	ReconcilationRevenueExpenses
Reconcilation Other Changes	-15530	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	528358	CurrentTaxYear
Total	528358	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	858071	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1093663	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1475900	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2023781	CurrentTaxYearMinus1Year
Current Tax Year	2473648	CurrentTaxYear
Total	7925063	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	858071	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1093663	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1475900	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2023781	CurrentTaxYearMinus1Year
Current Tax Year	3002006	CurrentTaxYear
Total	8453421	Total

Field	Value	IRS element (for citing)
Public Support Total509	8453421	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	567	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	87	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	112	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	51	CurrentTaxYearMinus1Year
Current Tax Year	18	CurrentTaxYear
Total	835	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	567	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	87	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	112	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	51	CurrentTaxYearMinus1Year
Current Tax Year	18	CurrentTaxYear
Total	835	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	858638	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1093750	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1476012	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2023832	CurrentTaxYearMinus1Year
Current Tax Year	3002024	CurrentTaxYear
Total	8454256	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99990	PublicSupportPercentage509
Prior Year Support Percentage	0.99960	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

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	12935	InvestmentCostOrOtherBasis
Depreciation	1319	Depreciation
Book Value	11616	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	27814	InvestmentCostOrOtherBasis
Depreciation	12731	Depreciation
Book Value	15083	BookValue

Other Land Buildings OtherLandBuildings

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

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	26699	TotalOfBookValueLandBuildings
Total Revenue	3000518	TotalRevenue
Total Expenses	3068951	TotalExpenses
Excess Or Deficit For Year	-68433	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-68433	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3000518	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	3000518	RevenueSubtotal
Total Revenue Per Form990	3000518	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3068951	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3068951	ExpensesSubtotal
Total Expenses Per Form990	3068951	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
Total Expenditures	33213	TotalExpenditures

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	1	SubtotalNumberOfEmployees
Total Number Of Employees	1	TotalNumberOfEmployees
Subtotal Amount Spent	33213	SubtotalAmountSpent
Total Amount Spent	33213	TotalAmountSpent

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Explanation	EUROPE 33,213 0	Explanation

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	WILMAR CUNHA-FILO	NamePerson
Loan From Organization	X	LoanFromOrganization
Balance Due	9391	BalanceDue
Default	false	Default
Approved By Board	false	ApprovedByBoard
Written Agreement	false	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	9391	TotalBalanceDue

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	132023	EXCHANGE PROGRAM	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 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,

F L A G INC: Form 990, tax year 2011

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

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Other Revenue Misc OtherRevenueMisc (3 entries)

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

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

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

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

Loan Table LoanTable

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

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