2013-10-12T11:18:53-05:00 2013-05-31 452781062 ABEYTA WEINER & CHERNE PC 460 SAINT MICHAELS DR STE 1203 SANTA FE NM 87505 990 2012-06-01 850297355 THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST ARMA 5054544260 PO BOX 248 MONTEZUMA NM 87731 LISA AH DARLING 5054544260 2013-10-09 1 SEAN S WEINER P00171183 5054247200 2012 2015-11-30 17:44:51Z ALEX KALANGIS PO BOX 248 MONTEZUMA NM 87731 11215753 0 X WWW.UWC-USA.ORG X 1982 NM THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST'S PRIMARY MISSION IS EDUCATION. 19 19 133 5 0 0 3855949 5201650 3170857 3664517 1673224 2325121 17978 24465 8718008 11215753 3371202 3140286 0 0 4486946 4698358 0 0 661022 5278363 5585616 13136511 13424260 -4418503 -2208507 116201309 133350052 4656493 4433418 111544816 128916634 X THE PRIMARY MISSION OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST (COLLEGE) IS EDUCATION. AS A TWO YEAR, PRE COLLEGE PROGRAM, THE COLLEGE OFFERS AN INTERNATIONAL BACCALAUREATE DIPLOMA. THE COLLEGE SERVES APPROXIMATELY 200 BOARDING STUDENTS. THE COLLEGE'S MISSION IS TO MAKE EDUCATION A FORCE TO UNITE PEOPLE, NATIONS, AND CULTURES FOR PEACE AND A SUSTAINABLE FUTURE. 0 0 10709150 3140286 3664517 THE PURPOSE OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST IS TO PROVIDE EDUCATION AS DESCRIBED IN OUR MISSION STATEMENT. 10709150 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 156 0 1 133 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NM X ALEX KALANGIS VP OF FINANCE AND OPERATIONS 5054544260 PO BOX 248 MONTEZUMA NM 87731 LISA AH DARLING 40.00 X X 361493 0 111146 THOMAS DICKERSON 0.00 X X 0 0 0 AMIN BADR-EL-DIN 0.00 X 0 0 0 RACHEL BELASH 0.00 X 0 0 0 MARC BLUM 0.00 X 0 0 0 SEBASTIEN DE HALLEUX 0.00 X 0 0 0 STEVEN DICHTER 0.00 X 0 0 0 JANET SMITH DICKERSON 0.00 X 0 0 0 RAY IRANI 0.00 X 0 0 0 JAMES LEONARD 0.00 X 0 0 0 CHARLOTTE RUBIN 0.00 X 0 0 0 PETER RUGGIERO 0.00 X 0 0 0 JONATHAN SCHNEIDER 0.00 X 0 0 0 MONIQUE SEEFRIED 0.00 X 0 0 0 MICHAEL TAYLOR 0.00 X 0 0 0 TYLER C TINGLEY 0.00 X 0 0 0 ROSEMARY TOMICH 0.00 X 0 0 0 MARK ALEXANDER 0.00 X 0 0 0 BENJAMIN JONES 0.00 X 0 0 0 KC KUNG 0.00 X 0 0 0 ALEX KALANGIS 40.00 X 164844 0 39595 TIMOTHY J DOUGHERTY 40.00 X 215878 0 26301 THOMAS ODEN 40.00 X 139902 0 32389 EYAD SHABANEH 40.00 X 118062 0 16178 JOHN GEFFROY 40.00 X 110581 0 10851 ALEYDA MCKIERNAN 40.00 X 109957 0 12939 1220717 0 249399 8 0 1 0 SODEXO DEPT 43283 LOS ANGELES CA 900883283 FOOD SERVICE 955046 1 5201650 5201650 TUITION AND FEES/IB BA 900099 3664517 3664517 3664517 2325121 2325121 MISCELLANEOUS REVENUE 900099 24465 24465 24465 11215753 3664517 0 2349586 2129068 2129068 1011218 1011218 607645 198727 198727 210191 3015912 2106878 716061 192973 166656 103085 45374 18197 676369 398260 241115 36994 231776 153237 54204 24335 12426 5209 7217 42193 42193 160893 79890 48313 32690 51730 27522 24208 1031821 722016 255224 54581 110918 110918 815726 790793 24933 151781 67030 52276 32475 1113240 1090112 8606 14522 1085 1085 1475813 1328232 147581 258219 70494 187725 IB FEES/ MEMBERSHIP 176174 176174 STUDENT MEDICAL SERVICE 73509 73509 GRADUATION EXPENSE 6319 2649 3670 OTHER MEMBERSHIP FEES 1030 938 92 102739 63191 19692 19856 13424260 10709150 2054088 661022 4404127 2666650 81593 1995491 123493 143345 280511 323085 43993391 25241043 19986208 18752348 60417651 74434251 30907726 35034882 116201309 133350052 2439053 2116985 2217440 2316433 4656493 4433418 X 19266954 23685671 7433589 17128525 84844273 88102438 111544816 128916634 116201309 133350052 -2208507 19580325 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86911408 3258165 90169573 86832702 78706 86911408 86448502 384200 86832702 85165672 1282830 86448502 83853606 1312066 85165672 0.02400 0.97600 0.00000 0 0 1713023 1713023 38873687 22261629 16612058 3406681 2979414 427267 18752348 INVESTMENTS REPORTED AS LEVEL III ON AUDITED FINANCIAL STATMENTS 35034882 F 35034882 POST RETIREMENT 2316433 2316433 X 29836201 19580325 19580325 10255876 959877 959877 11215753 12464383 0 12464383 959877 959877 13424260 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ARMAND HAMMER UNITED WORLD COLLEGE ENDOWMENTS ARE USED FOR OPERATION, SCHOLARSHIPS, AND BUILDING MAINTENANCE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE COLLEGE IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND COMPARABLE STATE LAW. CONTRIBUTIONS TO THE COLLEGE ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS IMPLEMENTED ASC 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES RECOGNIZED WILL BE CLASSIFIED IN THE FINANCIAL STATEMENTS AS AN EXPENSE, BASED ON THE ACCOUNTING POLICY ELECTION OF THE COLLEGE. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE REPORTED AT NET OF EXPENSES ON FINANCIAL STATEMENT. BROKEN OUT FOR TAX COMPLIANCE REQUIREMENTS PART XII, LINE 4B - OTHER ADJUSTMENTS: REVENUE REPORTED AT NET OF EXPENSES ON FINANCIAL STATEMENT. BROKEN OUT FOR TAX COMPLIANCE REQUIREMENTS SCHEDULE D: PART XI 4B AND PART XII 4B: THE AUDITED FINANCIAL STATEMENTS PRESENTED REVENUE FROM A WORKSHOP NET OF EXPENSES OF 959,877. IN ORDER TO COMPLY WITH TAX REPORTING REQUIREMENTS, THE EXPENSES OF 959,877 WERE RECLASSED TO GROSS UP PROGRAM SERVICE REVENUE IN PART VII LINE 2A AND RELATED EXPENSES ON PART IX. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 IT IS THE NATURE OF THE ARMAND HAMMER UNITED WORLD COLLEGE OF THE AMERICAN WEST TO HAVE AN OPEN DOOR POLICY TO STUDENTS FROM ALL PARTS OF THE WORLD AS DESCRIBED IN THE SCHOOL BROCHURE AND THEREFORE DOES NOT DISCRIMINATE AGAINST APPLICANTS OR STUDENTS ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC BACKGROUND. 0 0 0 0 0 0 0 0 0 0 EUROPE TUITION/FEES 569428 WIRE/EXCHANGE 13765 AIRFARE. BOOK EAST ASIA & THE PACIFIC TUITION/FEES 144025 WIRE/EXCHANGE 0 NORTH AMERICA TUITION/FEES 72000 WIRE/EXCHANGE 2525 AIRFARE. BOOK SOUTH ASIA TUITION/FEES 108025 WIRE/EXCHANGE 0 SUB-SAHARAN AFRICA TUITION/FEES 72050 WIRE/EXCHANGE 3800 AIRFARE BOOK 10 0 0 0 0 0 0 1 SCHOLARSHIP 122 0 1924040 APPROVED TUITION TUITION AND FEES TRANSPORTATION 211 0 73079 EXPENSES INCURRED AIRFARE/TRANSPORTATION STUDENT AID 20 5400 0 SPENDING MONEY OTHER 211 0 126549 EXPENSES INCURRED OTHER EXPENSES FOR STUDENTS PART III - THE COLLEGE PROVIDES FOR GRANTS WHICH COVER EDUCATIONAL SERVICES PROVIDED, TRANSPORTATION (INCLUDING AIRFARE) FOR MOST STUDENTS ATTENDING THE COLLEGE. SOME STUDENTS ARE PROVIDED GRANTS FOR DAILY ESSENTIALS, FIELD TRIPS, ETC. X 1 1 X X 0 0 0 0 0 0 0 0 0 LISA AH DARLING 339930 0 21563 0 0 0 68809 0 42337 0 472639 0 0 0 ALEX KALANGIS 163844 0 1000 0 0 0 0 0 39595 0 204439 0 0 0 TIMOTHY J DOUGHERTY 214878 0 1000 0 0 0 0 0 26301 0 242179 0 0 0 THOMAS ODEN 138902 0 1000 0 0 0 0 0 32389 0 172291 0 0 0 SUPPLEMENTAL INFORMATION PART III PART 2, COLUMN D- INCLUDED IN THESE AMOUNTS ARE THE EMPLOYER PORTION OF SOCIAL SECURITY TAX, MEDICARE TAX, MEDICAL INSURANCE PREMIUMS, 403B, AND LIFE INSURANCE PREMIUMS. FORM 990, PART VI, SECTION B, LINE 11 THE PUBLIC DISCLOSURE 990 WAS PROVIDED TO THE ACTIVE BOARD MEMBERS VIA EMAIL. THE PUBLIC DISCLOSURE COPY DOES NOT INCLUDE DONOR INFORMATION. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE PROVIDES EACH TRUSTEE AND OFFICER A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY AND HAS THEM COMPLETE A QUESTIONNAIRE WHICH ASKS THEM TO DISCLOSE ANY CONFLICTS OF INTEREST AND NOTE THEM ON THE FORM PROVIDED. THE VP OF FINANCE AND OPERATIONS REVIEWS THE FORMS AND MONITORS ANY CONFLICTS THAT MAY HAVE BEEN NOTED. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE COLLEGE'S PRESIDENT WAS BASED ON A COMPREHENSIVE ANALYSIS OF DATA FROM COMPARABLE EDUCATIONAL INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAIALBLE UPON REQUEST. EDITED VERSIONS OF THE COLLEGE'S FINANCIAL STATEMENTS ARE AVAILABLE ON WEBSITES SUCH AS GUIDESTAR. REVIEW OF 990 PROCESS FORM 990, PART VI, SECTION B, LINE 11B: ONCE THE 990 IS REVIEWED BY MANAGEMENT, THE "COLLEGE" EMAILS THE PUBLIC DISCLOSURE COPY TO EACH BOARD MEMBER FOR THEIR REVIEW. AT THE FALL BOARD MEETING, THE BOARD MEMBERS DISCUSS ANY ISSUES THEY MAY HAVE. FORM 990, PART XII, LINE 2C THE COLLEGE'S PROCESS OF AUDIT AND AUDIT REVIEW HAS NOT CHANGED IN THIS TAX YEAR. THE COLLEGE UNDERGOES AN ANNUAL EXTERNAL AUDIT, WHICH IS THEN REVIEWED BY THE AUDIT COMMITTEE, THE FINANCE COMMITTEE, AND THEN THE FULL BOARD OF TRUSTEES.