2012-05-10T14:37:26-05:00 2011-06-30 CLIFTONLARSONALLEN LLP 2900 SOUTH QUINCY ST SUITE 150 ARLINGTON VA 22206 990 2010-07-01 132780784 AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES INC AMER 7038942900 1001 N FAIRFAX STREET NO 200 ALEXANDRIA VA 22314 MARTHA G ABBOTT 7038942900 2012-05-02 1 7039985100 2010 2016-02-24 21:20:13Z MARTHA G ABBOTT 1001 N FAIRFAX STREET NO 200 ALEXANDRIA VA 22314 10775828 0 X WWW.ACTFL.ORG X 1977 NY ACTFL WAS ORGANIZED TO PROMOTE AND IMPROVE THE TEACHING OF ALL FOREIGN LANGUAGES, LITERATURES, AND CULTURES IN AMERICAN EDUCATION, PROVIDE EDUCATIONAL SERVICES TO MEMBERS, PUBLISH APPROPRIATE JOURNALS AND OTHER PUBLICATIONS, CONDUCT APPROPRIATE MEETINGS, AND DEVELOP AND DISSEMINATE INFORMATION RELATED TO THE FIELD OF FOREIGN LANGUAGE EDUCATION. 15 15 27 15 188399 0 10110 1012886 11070490 9663557 27734 44537 111330 54848 11219664 10775828 0 0 0 0 2015007 2087069 0 0 0 8556951 8280466 10571958 10367535 647706 408293 7954013 8643734 3179748 3402005 4774265 5241729 X ACTFL WAS ORGANIZED TO PROMOTE AND IMPROVE THE TEACHING OF ALL FOREIGN LANGUAGES, LITERATURES AND CULTURES IN AMERICAN EDUCATION, PROVIDE EDUCATIONAL SERVICES TO MEMBERS, PUBLISH APPROPRIATE JOURNALS AND OTHER PUBLICATIONS, CONDUCT APPROPRIATE MEETINGS AND DEVELOP AND DISSEMINATE INFORMATION RELATED TO THE FIELD OF FOREIGN LANGUAGE EDUCATION. 0 0 6964601 6439110 PROFESSIONAL PROGRAM: PROMOTES THE TEACHING AND LEARNING OF LANGUAGES AND CULTURES BY PROVIDING CUTTING EDGE PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND RELATED SERVICES FOR LANGUAGE EDUCATORS. 1549994 2150004 ANNUAL CONVENTION: PROVIDES A VARIETY OF PROFESSIONAL DEVELOPMENT WHICH INCLUDES SESSIONS CENTERED AROUND THE THEME, WORKSHOPS, SPECIAL INTEREST GROUP MEETING AND SESSIONS AND EXHIBITS THAT PRESENT INNOVATIVE IDEAS AND PERTINENT INFORMATION RELATED TO CURRENT CLASSROOM PRACTICE. 839340 143343 COMMUNICATIONS, PUBLIC INFORMATION, & PUBLIC OUTREACH: INCLUDES A PROFESSIONAL JOURNAL WITH RESEARCH ARTICLES THAT IS PUBLISHED QUARTERLY. INFORMATION PROVIDED TO MEMBERS HELPS SUPPORT THE MAINTENANCE AND GROWTH OF FOREIGN LANGUAGE EDUCATION IN LOCAL SCHOOLS. ACTFL ISSUES PRESS RELEASES AND MAKES OTHER INFORMATION AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE AND PUBLICATIONS TO EDUCATE THE PUBLIC AND POLICY MAKERS ABOUT THE NEED FOR LANGUAGE EDUCATION. 607635 742701 MEMBERSHIP PROGRAMS: PROVIDE ACCESS TO THE LATEST RESEARCH AND EDUCATION METHODS, ACCESS TO A NETWORK OF COLLEAGUES AROUND THE WORLD AND PUBLISHES VARIOUS PROFESSIONAL JOURNALS. OTHER PROGRAMS: PROGRAMS SUCH AS THE "DISCOVER LANGUAGES..DISCOVER THE WORLD!" CAMPAIGN PROVIDE MATERIALS AND RESOURCES TO ACTFL MEMBERS TO HELP PROMOTE THEIR PROGRAMS AT THE LOCAL, STATE, REGIONAL, AND NATIONAL LEVELS. 607635 742701 9961570 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 307 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY VA X THE ORGANIZATION 7038942900 1001 N FAIRFAX ST 200 ALEXANDRIA VA 22314 BARBARA MONDLOCH 1.00 X 0 0 0 DAVID MCALPINE 1.00 X 0 0 0 DR EILEEN W GLISAN 1.00 X 0 0 0 JANINE ERICKSON 1.00 X 0 0 0 DONNA L CLEMENTI 1.00 X 0 0 0 ANTONIA SCHLEICHER 1.00 X 0 0 0 LYNN FULTON-ARCHER 1.00 X 0 0 0 MARY LYNN REDMOND 1.00 X 0 0 0 KEN STEWART 1.00 X 0 0 0 DUARTE SILVA 1.00 X 0 0 0 JAMES YODER 1.00 X 0 0 0 BRIDGET E YADEN 1.00 X 0 0 0 ANNE NERENZ 1.00 X 0 0 0 LAURA FRANKLIN 1.00 X 0 0 0 PATRICIA CARLIN 1.00 X 0 0 0 BRET LOVEJOY 35.00 X 370931 0 0 MARTY ABBOTT 35.00 X 126287 0 0 ELVIRA SWENDER 35.00 X 184429 0 0 HOLLIE WEST 35.00 X 122974 0 0 DANIEL CONRAD 35.00 X 123437 0 0 JULIA RICHARDSON 35.00 X 110897 0 0 1038955 0 0 6 0 1 0 LANGUAGE TESTING INTERNATIONAL 3 BARKER AVE SUITE 300 WHITE PLAINS NY 10601 LANGUAGE TESTING 1808808 FREEMAN AUDIO VISUAL SOLUTIONS PO BOX 650519 DALLAS TX 75265 AUDIO VISUAL 235488 ALLEN PRESS INC POBOX 621 LAWRENCE KS 66044 PRINTING 202368 SWA CONSULTING INC 801 JONES FRANKLIN ROAD SUITE 270 RALEIGH NC 27606 CONSULTING 179688 PRINT MANAGEMENT 36523 MOUNTVILLE ROAD MIDDLEBURG VA 20117 PRINTING 178527 10 808661 204225 1012886 PROFESSIONAL PROGRAMS 900099 6439110 6439110 ANNUAL MEETING 900099 2231209 2150004 81205 MEMBERSHIP DUES 900099 742701 742701 PUBLICATIONS 900099 236179 128985 107194 14358 14358 9663557 44537 44537 49011 49011 MISCELLANEOUS 900099 5837 5837 5837 10775828 9475158 188399 99385 564300 452938 111362 1079663 940722 138941 22693 22693 296297 222223 74074 124116 105550 18566 17467 17467 118260 118260 4381653 4279558 102095 225827 123079 102748 312884 70083 242801 987657 912339 75318 871357 844831 26526 145155 145155 8127 8127 OFFICE EXPENSES 423035 338005 85030 SEVERANCE EXEC. DIRECTO 339916 339916 PRINTING 234043 229303 4740 BANK CHARGES 108678 35476 73202 DUES & SUBSCRIPTIONS 53966 51986 1980 52441 1355477 -1303036 10367535 9961570 405965 0 1098097 731199 2426271 3067007 1070375 1615344 250159 266229 3782000 818045 3109111 2963955 7954013 8643734 694640 1218331 882763 566000 1485542 1462635 116803 155039 3179748 3402005 X 4716965 5183576 836 1689 56464 56464 4774265 5241729 7954013 8643734 X 408293 59171 X X 0 1 1 X 1 1 X 711418 861147 634452 778897 1722668 4708582 711418 861147 634452 778897 1722668 4708582 4708582 183295 224186 186358 137572 44537 775948 162678 212216 182724 186767 201464 945849 17545 77350 36829 23259 5837 160820 6591199 0.71440 0.74910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66500 0 0 0 0 0 0 0 0 1 66500 66500 0 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: ACTFL PAYS MEMBERSHIP DUES ($16500) TO THE JOINT NATIONAL COMMITTEE FOR LANGUAGES (JNCL). JNCL PROMOTES PUBLIC AWARENESS OF LANGUAGE ISSUES. ACTFL ALSO PAYS THE SHERIDAN GROUP ($50000) FOR PROFESSIONAL SERVICES RELATED TO PUBLIC POLICY AND ADVOCACY FOR LANGUAGE RELATED ISSUES. EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: ACTFL PAYS MEMBERSHIP DUES ($16500) TO THE JOINT NATIONAL COMMITTEE FOR LANGUAGES (JNCL). JNCL PROMOTES PUBLIC AWARENESS OF LANGUAGE ISSUES. ACTFL ALSO PAYS THE SHERIDAN GROUP ($50000) FOR PROFESSIONAL SERVICES RELATED TO PUBLIC POLICY AND ADVOCACY FOR LANGUAGE RELATED ISSUES. 56464 56464 56464 56464 0.00000 0.01200 0.00000 0 0 520355 520355 2684355 336758 2347597 577290 481287 96003 2963955 DEFERRED COMPENSATION 155039 155039 10775828 10367535 408293 66448 -7276 -1 59171 467464 10834998 66448 66448 10768550 7276 2 7278 10775828 10367534 0 10367534 1 1 10367535 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACTFL IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. HOWEVER, ACTFL IS SUBJECT TO INCOME TAX ON ITS UNRELATED BUSINESS INCOME SUCH AS UNRELATED DEBTFINANCED INCOME AND ADVERTISING. AT JUNE 30, 2011, ACTFL HAD NET OPERATING LOSS CARRY-FORWARDS RESULTING FROM ITS UNRELATED BUSINESS ACTIVITIES OF APPROXIMATELY $372,000 WHICH MAY BE APPLIED AGAINST FUTURE YEARS TAXABLE INCOME. THE NET OPERATING LOSS CARRY-FORWARDS EXPIRE AT VARIOUS DATES THROUGH 2031. A DEFERRED TAX ASSET HAS NOT BEEN RECOGNIZED DUE TO THE UNCERTAINTY OF REALIZING THE BENEFIT OF THE LOSS CARRY-FORWARDS. ACTFL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY MATERIAL INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN INCOME TAX POSITIONS. ACTFLS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS ONCE THEY HAVE BEEN FILED. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING ADJUSTMENT PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING ADJUSTMENT 2. PART XIII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING ADJUSTMENT 1. PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS FOR TEACHING AWARDS. PART X, LINE 1: ACTFL IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. HOWEVER, ACTFL IS SUBJECT TO INCOME TAX ON ITS UNRELATED BUSINESS INCOME SUCH AS UNRELATED DEBT FINANCED INCOME AND ADVERTISING. AT JUNE 30, 2011, ACTFL HAD NET OPERATING LOSS CARRY-FORWARDS RESULTING FROM ITS UNRELATED BUSINESS ACTIVITIES OF APPROXIMATELY $372,000 WHICH MAY BE APPLIED AGAINST FUTURE YEARS TAXABLE INCOME. THE NET OPERATING LOSS CARRY-FORWARDS EXPIRE AT VARIOUS DATES THROUGH 2031. A DEFERRED TAX ASSET HAS NOT BEEN RECOGNIZED DUE TO THE UNCERTAINTY OF REALIZING THE BENEFIT OF THE LOSS CARRY-FORWARDS. ACTFL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY MATERIAL INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN INCOME TAX POSITIONS. ACTFLS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS ONCE THEY HAVE BEEN FILED. X X X X 1 0 0 0 0 0 0 0 0 BRET LOVEJOY 324890 0 0 0 46041 0 0 0 0 0 370931 0 0 0 ELVIRA SWENDER 172416 0 0 0 12013 0 0 0 0 0 184429 0 0 0 PART I, LINE 4A BRET LOVEJOY $33,462 JACOBS & SWENDER INC SEE BELOW 0 FORM 990, SCHED L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS A PARTNER AT JACOBS AND SWENDER IS THE DAUGHTER OF ELVIRA SWENDER, A KEY EMPLOYEE AT ACTFL. JACOBS AND SWENDER RECEIVED PAYMENT FOR PROFESSIONAL SERVICES DURING THE FISCAL YEAR IN THE AMOUNT OF $24,719. FORM 990, PART VI, SECTION A, LINE 6 ACTFL IS A MEMBERSHIP ORGANIZATION OF TEACHERS. MEMBERS ARE INDIVIDUALS AND ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A EACH INDIVIDUAL MEMBER HAS ONE VOTE. ORGANIZATION MEMBERS HAVE ONE INDIVIDUAL MEMBER DESIGNATED AS VOTING. FORM 990, PART VI, SECTION A, LINE 7B EACH INDIVIDUAL MEMBER HAS ONE VOTE. ORGANIZATION MEMBERS HAVE ONE INDIVIDUAL MEMBER DESIGNATED AS VOTING. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 WITH THE ASSOCIATION'S ACCOUNTANT PRIOR TO SIGNING IT AND FILING IT WITH THE IRS. THE EXECUTIVE DIRECTOR REVIEWS THE 990 WITH THE TREASURER OF THE ASSOCIATION AND DISCUSSES WITH THE EXECUTIVE COMMITTEE PRIOR TO THE FORM BEING FILED. THE FINAL FORM IS SHARED WITH THE FULL BOARD ONCE FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY STAFF COMPLETE A DISCLOSURE FORM ANNUALLY. THEY ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT. IF ANYONE IS FOUND TO HAVE A CONFLICT, THEY ARE ASKED TO RECUSE THEMSELVES FROM ANY DECISION REGARDING A COMPANY WITH WHICH THEY HAVE A RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INVOLVES AN ANNUAL REVIEW. THE LAST ANNUAL REVIEW WAS CONDUCTED IN MAY 2010. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST STATEMENT AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 66,448. INVESTMENT EXPENSES: -7,276. ROUNDING ADJUSTMENT THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.