2012-10-29T12:40:26-05:00 2011-12-31 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2011-01-01 383203030 FRAUNHOFER USA INC FRAU 7343549700 44792 HELM STREET PLYMOUTH MI 48170 ERIN SIMMONDS 7343549700 2012-09-21 1 SUSAN MIENCIER P00842339 2483522500 2011 2016-02-24 21:20:13Z WILLIAM HARTMAN 44792 HELM STREET PLYMOUTH MI 48170 49135368 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. 7 5 363 7 0 0 8728442 14778886 23994508 27730952 156117 141135 2065870 1863954 34944937 44514927 12125 14093 0 0 20017225 21322827 0 0 0 15209161 17142990 35238511 38479910 -293574 6035017 53835095 61465943 19676741 21272572 34158354 40193371 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 24226739 14093 27730952 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. 24226739 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 1 1 0 0 0 0 1 0 0 0 0 1 68 0 1 363 1 0 0 0 0 0 0 0 0 0 0 X 7 5 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 7343549700 44792 HELM STREET PLYMOUTH MI 48170 HANS-JOERG BULLINGER 5.00 X X 0 0 0 DR GEORG ROSENFIELD 5.00 X X 0 0 0 J MICHAEL BOWMAN 1.00 X 0 0 0 STEVE WILLIAMS 1.00 X 0 0 0 MARVIN PARNES 1.00 X 0 0 0 DR STEPHEN HALPERIN 1.00 X 0 0 0 DR HARLAN WEISMAN 1.00 X 0 0 0 DR WILLIAM HARTMAN 47.20 X 294304 0 85218 MARK J EBY 1.00 X 0 0 0 ERIN SIMMONDS 39.90 X 140442 0 44146 NOLAN BROWNE 52.70 X 210130 0 56578 VIDADI YUSIBOV 49.80 X 263503 0 61092 FRANK HERMAN 44.00 X 242823 0 76386 KATHLEEN COLEMAN DANGLE 41.00 X 198626 0 63676 ROBERT BLEIDT 40.00 X 202861 0 60629 DAVID MILES 45.00 X 201864 0 58211 SATISH SHARMA 41.00 X 215492 0 42428 1970045 0 548364 50 0 1 0 BERNARD MANAGEMENT PEDDLERS VILLAGE STE 19A CHRISTIANA DE 19702 BUILDING MANAGEMENT 153863 EBY CONNER SMILLIE BOURQUE 329 MILLER AVENUE SUITE 190 ANN ARBOR MI 48103 LEGAL 112945 2 11984423 2794463 2044463 14778886 RESEARCH & DEVELOPMENT 541700 27730952 27730952 27730952 147561 147561 1850060 1850060 13514 13995 -481 -481 -481 4599432 588 4599432 7014 0 -6426 -6426 -6426 MISCELLANEOUS INCOME 900099 9352 9352 FOREIGN EXCHANGE GAIN 900099 5023 5023 14375 44514927 27730952 0 2005089 14093 14093 1055765 506767 548998 15513165 7446319 8066846 1526761 732845 793916 2095021 1005610 1089411 1132115 543415 588700 577245 173174 404071 97055 97055 4203108 4203108 155602 40457 115145 212304 136347 75957 244316 146590 97726 1386871 1095628 291243 923358 147737 775621 2915 2332 583 2631974 2237178 394796 118068 94454 23614 SUPPLIES 4265588 3796373 469215 EQUIPMENT RENTAL 1001016 930945 70071 DUES & SUBSCRIPTIONS 127390 20382 107008 BAD DEBT EXPENSE 44453 44453 0 1151727 908532 243195 38479910 24226739 14253171 0 68 27 15366035 14152816 8174043 11420451 615981 567686 40275997 14187458 24455514 26088539 21433 18406 150000 196000 5052021 9022018 53835095 61465943 3885640 5109132 3684957 2910220 12106144 13253220 19676741 21272572 X 27867391 34584408 6290963 5608963 34158354 40193371 53835095 61465943 6035017 0 X X 0 1 1 X 1 1 X 6677200 20499819 8883398 8728442 14778886 59567745 15156564 26469253 30475339 24190816 27730952 124022924 21833764 46969072 39358737 32919258 42509838 183590669 6985589 15875672 8884756 9120428 11982942 52849387 6243682 12220190 17906706 11456617 9311994 57139189 13229271 28095862 26791462 20577045 21294936 109988576 73602093 959559 3578771 1533030 2223556 2011135 10306051 959559 3578771 1533030 2223556 2011135 10306051 125034 129809 21449 13655 14375 304322 22918357 50677652 40913216 35156469 44535348 194201042 0.37900 0.34770 0.05310 0.05370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 12500 12500 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: 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 1033835 9151741 12872067 2074659 10797408 16425993 10713766 5712227 792361 365198 427163 26088539 SECURITY DEPOSITS 85425 UNBILLED RECEIVABLES 99728 INTANGIBLE ASSETS 2375291 LONG-TERM RECEIVABLE 2134109 DEPOSIT ON CONSTRUCTION 4327465 9022018 ADVANCES DUE TO FRAUNHOFER-GESELLSCHAFT 13253220 13253220 44514927 38479910 6035017 6035017 48385920 2504658 1364932 3869590 44516330 -1403 -1403 44514927 42350903 2504658 1366335 3870993 38479910 0 38479910 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011, 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 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, INCLUDED IN EXPENSES ON FS 13,995. REIMBURSEMENT OF EXPENSES, NOT SHOWN ON 990 1,350,937. PART XII, LINE 4B - OTHER ADJUSTMENTS: FOREIGN EXCHANGE GAIN INCLUDED IN EXPENSES ON THE FS 5,023. LOSS ON FIXED ASSET DISPOSAL, INCLUDED IN EXPENSES ON FS -6,426. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES, INCLUDED IN EXPENSES ON FS 13,995. LOSS ON FIXED ASSET DISPOSAL, INCLUDED IN EXPENSES ON FS 6,426. FOREIGN EXCHANGE GAIN NETTED WITH EXPENSES ON THE FS -5,023. REIMBURSEMENT OF EXPENSES, NOT SHOWN ON 990 1,350,937. 0 DELAWARE COMMUNITY FOUNDATION PO BOX 25207 WILMINGTON DE 19899 222804785 501(C)(3) 10000 PROVIDE SCHOLARSHIPS TO ELIGIBLE STUDENTS AT THE UNIVERSITY OF DELAWARE, DELAWARE STATE UNIVERSITY AND DELAWARE TECHNICAL AND COMMUNITY COLLEGE 1 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 X 1 1 X 0 0 0 1 0 1 0 0 0 DR WILLIAM HARTMAN 244928 0 42803 0 6573 0 74703 0 10515 0 379522 0 42803 0 ERIN SIMMONDS 117112 0 17960 0 5370 0 33377 0 10769 0 184588 0 17960 0 NOLAN BROWNE 183324 0 26698 0 108 0 44915 0 11663 0 266708 0 26698 0 VIDADI YUSIBOV 251041 0 12186 0 276 0 43932 0 17160 0 324595 0 12186 0 FRANK HERMAN 202516 0 39515 0 792 0 59742 0 16644 0 319209 0 39515 0 KATHLEEN COLEMAN DANGLE 168803 0 29643 0 180 0 46420 0 17256 0 262302 0 29643 0 ROBERT BLEIDT 170171 0 32414 0 276 0 55305 0 5324 0 263490 0 32414 0 DAVID MILES 175644 0 25704 0 516 0 46956 0 11255 0 260075 0 25704 0 SATISH SHARMA 130388 0 8790 0 76314 0 25763 0 16665 0 257920 0 8790 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. PAYMENTS FOR BUSINESS USE OF PERSONAL RESIDENCE - A NOMINAL PER DIEM AMOUNT IS REIMBURSED TO EXECUTIVE VICE PRESIDENT FOR THEIR BUSINESS USE OF PERSONAL RESIDENCE RATHER THAN HAVING HOTEL EXPENSES. 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 NOT INCLUDED IN TAXABLE INCOME. 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. IBIO VIDADI YUSIBOV (KEY EMPLOYEE OF FRAUNHOFER USA) IS AN OFFICER OF IBIO 2005961 THE ORGANIZATION PROVIDES R&D SERVICES TO IBIO 1 X EQUIPMENT 1 2044463 FMV 0 0 0 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. FORM 990, PART XI, 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 1 1 0 1 0 1 0 0