ENGLISH LANGUAGE INSTITUTE IN CHINA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ENGLISH LANGUAGE INSTITUTE IN CHINA (EIN 95-3551085)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2013-12-20
IRS object ID: 201333549349300803
Schema version: 2012v2.1
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-12-20T10:23:52-06:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	363990892	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2435 Research Parkway Suite 200	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	80920	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	953551085	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	English Language Institute in China	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ENGL	NameControl
Phone	9705303800	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1629 Blue Spruce Dr	AddressLine1
City	Fort Collins	City
State	CO	State
ZIP Code	80524	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Joseph Stowell	Name
Title	COO	Title
Phone	9705303800	Phone
Date Signed	2013-12-20	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	David C Moja	Name
PTIN	P00747006	PTIN
Phone	7195286225	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Timothy Davis	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1629 Blue Spruce Dr	AddressLine1
City	Fort Collins	City
State	CO	State
ZIP Code	80524	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	16384857	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.elic.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1980	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	Provide teams to teach "English as a Foreign Language"	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	521	TotalNbrEmployees
Total Nbr Volunteers	14	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	14260883	ContributionsGrantsPriorYear
Contributions Grants Current Year	15444162	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	836710	ProgramServiceRevenuePriorYear
Program Service Revenue CY	914751	ProgramServiceRevenueCY
Investment Income Prior Year	29155	InvestmentIncomePriorYear
Investment Income Current Year	19944	InvestmentIncomeCurrentYear
Other Revenue Prior Year	65393	OtherRevenuePriorYear
Other Revenue Current Year	6000	OtherRevenueCurrentYear
Total Revenue Prior Year	15192141	TotalRevenuePriorYear
Total Revenue Current Year	16384857	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	507058	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	602848	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	8972202	SalariesEtcPriorYear
Salaries Etc Current Year	9317747	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1130694	TotalFundrsngExpCurrentYear
Other Expense Prior Year	6332412	OtherExpensePriorYear
Other Expenses Current Year	5952294	OtherExpensesCurrentYear
Total Expenses Prior Year	15811672	TotalExpensesPriorYear
Total Expenses Current Year	15872889	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-619531	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	511968	RevenuesLessExpensesCY
Total Assets BOY	8022148	TotalAssetsBOY
Total Assets EOY	8018719	TotalAssetsEOY
Total Liabilities BOY	6689735	TotalLiabilitiesBOY
Total Liabilities EOY	6174338	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1332413	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1844381	NetAssetsOrFundBalancesEOY
Mission Description	ELIC places passionate people in contact with students across Asia through the medium of teaching English. ELIC recruits, trains, and sends men and women from the U.S. and Canada to meet the ever-growing demand for quality English education in Asia.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	12939078	Expense
Grants	602848	Grants
Revenue	914751	Revenue
Description	ELIC has been sending teachers to teach English in China and southeast Asia since 1982. We are considered the premier English teaching organization in China and for the fiscal year ended July 31, 2013, we provided over 500 teachers to Asia in our university and fellowship programs and an additional 250-350 teachers in our summer programs.	Description
Total Program Service Expense	12939078	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	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	1	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	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	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	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
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	25	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	521	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	HK	NameOfForeignCountry
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	13	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	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AZ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	IL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ME	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MO	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NM	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ND	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	RI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	TN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	UT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Mike Malan	NamePerson
Telephone Number	9705303800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1629 Blue Spruce Dr	AddressLine1
City	Fort Collins	City
State	CO	State
ZIP Code	80524	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (18 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Timothy Davis
CEO/President	50.00	X	X	105072	0	56714
Philip G Hubbard
Board Member	1.00	X		0	0	0
William Bauer
Board Member	1.00	X		0	0	0
Frank Fernandes
Board Member	1.00	X		0	0	0
Robert Harrell
Board Member	1.00	X		0	0	0
Stephen Hawn
Board Member	1.00	X		0	0	0
Mrs Irene Li
Board Member	1.00	X		0	0	0
Mrs Rita Lim
Board Member	1.00	X		0	0	0
Dr Karen Longman
Board Member	1.00	X		0	0	0
Tjalling Schotanus
Board Member	1.00	X		0	0	0
Amy Shane
Board Member	1.00	X		0	0	0
John Southard
Board Member	1.00	X		0	0	0
Homer Sun
Board Member	1.00	X		0	0	0
Robert Foster Sr
Chair Emeritus (Non-Voting)	1.00	X		0	0	0
Joseph Stowell
Secretary/Treasurer/Exec VP-COO	50.00		X	128731	0	16287
David Ansari
Treasurer/VP Finance-CFO (Part Year)	50.00		X	100797	0	23181
David Addington
VP of Mobilization	50.00			103291	0	25407	X
Gary Lausch
VP of Human Resources	50.00			101005	0	19826	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	538896	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	141415	TotalOtherCompensation
Number Individuals GT100 K	5	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
MTS Travel
116 Lake Street	Ephrata	PA	17522	Travel Services	995277
Wheaton College
501 College Avenue	Wheaton	IL	60187	Grad. Edu. for Teachers	190300

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
All Other Contributions	15444162	AllOtherContributions
Noncash Contributions	20560	NoncashContributions
Total Contributions	15444162	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
University Services	611710	743297	743297
Other program revenue	611710	171454	171454

Field	Value	IRS element (for citing)
Total Program Service Revenue	914751	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	19944	TotalRevenueColumn
Exclusion	$19,944	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	6000	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	6000	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	6000	TotalRevenueColumn
Exclusion	$6,000	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16384857	TotalRevenueColumn
Related Or Exempt Function Income	914751	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$25,944	ExclusionAmount

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	602848	Total
Program Services	602848	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	439567	Total
Program Services	365918	ProgramServices
Management And General	36404	ManagementAndGeneral
Fundraising	37245	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6129910	Total
Program Services	5046484	ProgramServices
Management And General	535525	ManagementAndGeneral
Fundraising	547901	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	104836	Total
Program Services	87271	ProgramServices
Management And General	8682	ManagementAndGeneral
Fundraising	8883	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2192970	Total
Program Services	2001614	ProgramServices
Management And General	107989	ManagementAndGeneral
Fundraising	83367	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	450464	Total
Program Services	404096	ProgramServices
Management And General	21289	ManagementAndGeneral
Fundraising	25079	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	52889	Total
Program Services	10956	ProgramServices
Management And General	13104	ManagementAndGeneral
Fundraising	28829	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	34131	Total
Management And General	32424	ManagementAndGeneral
Fundraising	1707	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	48884	Total
Program Services	24966	ProgramServices
Management And General	23918	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	217515	Total
Program Services	143012	ProgramServices
Management And General	72961	ManagementAndGeneral
Fundraising	1542	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	686334	Total
Program Services	321790	ProgramServices
Management And General	202907	ManagementAndGeneral
Fundraising	161637	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	13708	Total
Program Services	10302	ProgramServices
Management And General	1029	ManagementAndGeneral
Fundraising	2377	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	43455	Total
Program Services	662	ProgramServices
Management And General	42747	ManagementAndGeneral
Fundraising	46	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	274619	Total
Program Services	216653	ProgramServices
Management And General	25033	ManagementAndGeneral
Fundraising	32933	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2038144	Total
Program Services	1907090	ProgramServices
Management And General	53640	ManagementAndGeneral
Fundraising	77414	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	891500	Total
Program Services	857691	ProgramServices
Management And General	15117	ManagementAndGeneral
Fundraising	18692	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	214543	Total
Management And General	202502	ManagementAndGeneral
Fundraising	12041	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	365947	Total
Management And General	347650	ManagementAndGeneral
Fundraising	18297	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	57005	Total
Program Services	1343	ProgramServices
Management And General	41719	ManagementAndGeneral
Fundraising	13943	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Teacher Expenses	684848	659390	7551	17907
Education Materials	183455	180735	2716	4
Hospitality	84190	35262	8078	40850
Misc Expenses	61127	60995	132

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15872889	Total
Program Services	12939078	ProgramServices
Management And General	1803117	ManagementAndGeneral
Fundraising	1130694	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	399262	BOY
EOY	103655	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1026	BOY
EOY	848409	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	141386	BOY
EOY	91386	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	276245	BOY
EOY	261147	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8139425	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2964866	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5528280	BOY
EOY	5174559	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1350000	BOY
EOY	1350000	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	4481	BOY
EOY	4563	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	321468	BOY
EOY	185000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8022148	BOY
EOY	8018719	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1819361	BOY
EOY	1263822	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	272074	BOY
EOY	241117	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	300000	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	4298300	BOY
EOY	4669399	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6689735	BOY
EOY	6174338	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-920846	BOY
EOY	1199511	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2253259	BOY
EOY	644870	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1332413	BOY
EOY	1844381	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8022148	BOY
EOY	8018719	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	511968	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
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	13090055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13270408	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12235301	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14260883	CurrentTaxYearMinus1Year
Current Tax Year	15444162	CurrentTaxYear
Total	68300809	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	13090055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13270408	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12235301	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14260883	CurrentTaxYearMinus1Year
Current Tax Year	15444162	CurrentTaxYear
Total	68300809	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	637990	AmountsSubstContributorsTotal
Public Support Total170	67662819	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	48593	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	41998	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22566	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	33655	CurrentTaxYearMinus1Year
Current Tax Year	25944	CurrentTaxYear
Total	172756	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2128	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	13651	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	60893	CurrentTaxYearMinus1Year
Total	76672	Total

Field	Value	IRS element (for citing)
Total Support	68550237	TotalSupport
Gross Receipts From Admissions Etc	3239034	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.98710	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98830	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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	203079	OtherCostOrOtherBasis
Book Value	203079	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1208174	OtherCostOrOtherBasis
Depreciation	184716	Depreciation
Book Value	1023458	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4645093	OtherCostOrOtherBasis
Depreciation	1000918	Depreciation
Book Value	3644175	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1218752	OtherCostOrOtherBasis
Depreciation	1155690	Depreciation
Book Value	63062	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	864327	OtherCostOrOtherBasis
Depreciation	623542	Depreciation
Book Value	240785	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5174559	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	19756057	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	3371200	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	3371200	RevenueNotRptdF990
Revenue Subtotal	16384857	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	16384857	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	19244089	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	3371200	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	3371200	ExpensesNotRptdF990
Expenses Subtotal	15872889	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	15872889	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	Description of Uncertain Tax Positions Under FIN 48:	Identifier
Return Reference	Part X, Line 2:	ReturnReference
Explanation	The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of July 31, 2013, ELIC had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. ELIC's federal Return of Organization Exempt from Income Tax Form 990 for the years ended July 31, 2010, 2011, and 2012 are subject to examination by the IRS, generally for three years after they were filed.	Explanation

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	1	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
East Asia and the Pacific -	8	592	Program Services	Teach English	6672010
East Asia and the Pacific -	0	0	Grants to Recipients Located in Region		602848

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	8	SubtotalNumberOfOffices
Subtotal Number Of Employees	592	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	8	TotalNumberOfOffices
Total Number Of Employees	592	TotalNumberOfEmployees
Subtotal Amount Spent	7274858	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	7274858	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Region	East Asia and the Pacific -	Region
Purpose Of Grant	Support - Special Projects	PurposeOfGrant
Amount Of Cash Grant	266488	AmountOfCashGrant
Manner Of Cash Disbursement	Wire Transfer	MannerOfCashDisbursement

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	1	TotalNumberOf501c3Orgs
Total Number Of Other Orgs	0	TotalNumberOfOtherOrgs

Grants To Ind Outside US GrantsToIndOutsideUS

Field	Value	IRS element (for citing)
Type Of Assistance	Support of English teachers in Asia.	TypeOfAssistance
Region	East Asia and the Pacific -	Region
Number Of Recipients	28	NumberOfRecipients
Amount Of Cash Grant	336400	AmountOfCashGrant
Manner Of Cash Disbursement	Wire Transfer	MannerOfCashDisbursement

Field	Value	IRS element (for citing)
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 (2 entries)

IdentifierIdentifier	ExplanationExplanation
Procedure for Monitoring Grants Outside the U.S.:	Schedule F, Part I, Line 2: ELIC works closely with a foreign nonprofit that has the same purpose. As part of working with this nonprofit both in North America and Asia, ELIC monitors the use of granted funds.
Method Used to Acccount for Expenditures:	Schedule F, Part I, Line 3: Foreign expenditures are accounted for based on the accrual accounting basis, using expense reports and other appropriate documentation.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	0	SubstantiationRequired
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Timothy Davis	NamePerson
Title	CEO/President	Title
Base Compensation Filing Org	105072	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	0	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	56714	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	161786	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	Part I, Line 1a	ReturnReference
Explanation	Due to his status as an ordained minister of the Gospel, the president received a designated minister's housing allowance.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section B, line 11	The Form 990 is prepared and reviewed by an independent CPA firm. The CFO, Vice Chairman of the Board, and the Chairman of the Audit Committee reviewed the 990 in detail. The return is not reviewed by the entire board before being filed with the IRS.
Form 990, Part VI, Section B, line 12c	Executive & finance teams are meeting regularly and monitoring transactions. If there is a potential conflict of interest, the person with a conflict recuses himself from the board's decision making process. No transaction is entered into unless it is determined to be in the best interest of ELIC.
Form 990, Part VI, Section B, line 15	The Vice President of Human Resources does a compensation survey using comparability data from various sources. Every year he presents his recommendations to the independent board for approval. The independent board then examines the data and votes to approve the compensation of each officer. This process is documented in the board minutes.
Form 990, Part VI, Section C, line 19	Form 990, Part VI, Section C, Line 19: The governing documents, conflict of interest policy and financial statements are available upon request.