2012-11-15T13:11:55-06:00 2011-12-31 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2011-01-01 951300076 TOASTMASTERS INTERNATIONAL TOAS 9498588255 PO BOX 9052 MISSION VIEJO CA 926909052 DANIEL REX 9498588255 2012-11-08 1 LIOR TEMKIN P00748170 3104773924 2012-11-08 2011 2016-02-24 21:20:13Z DANIEL REX PO BOX 9052 MISSION VIEJO CA 926909052 37183367 0 X WWW.TOASTMASTERS.ORG X 1924 CA WORLDWIDE EDUCATION PROGRAMS TO IMPROVE COMMUNICATION, PUBLIC SPEAKING, AND LEADERSHIP SKILLS. 19 19 136 93822 42500 0 27927 40950 20126131 22990937 487702 752649 -140794 -480357 20500966 23304179 0 0 0 0 6056384 6707314 0 0 0 12725383 15558273 18781767 22265587 1719199 1038592 36934855 38522962 4505176 6089608 32429679 32433354 X TOASTMASTERS INTERNATIONAL IS THE LEADING MOVEMENT DEVOTED TO MAKING EFFECTIVE ORAL COMMUNICATION A WORLDWIDE REALITY. THROUGH ITS MEMBER CLUBS, TOASTMASTERS INTERNATIONAL HELPS MEN AND WOMEN LEARN THE ARTS OF SPEAKING, LISTENING AND THINKING-VITAL SKILLS THAT PROMOTE SELF-ACTUALIZATION, ENHANCE LEADERSHIP POTENTIAL, FOSTER HUMAN UNDERSTANDING AND CONTRIBUTE TO THE BETTERMENT OF MANKIND. IT IS BASIC TO THIS MISSION THAT TOASTMASTERS INTERNATIONAL CONTINUALLY EXPANDS ITS WORLDWIDE NETWORK OF CLUBS, THEREBY OFFERING EVER-GREATER NUMBERS OF PEOPLE THE OPPORTUNITY TO BENEFIT FROM ITS PROGRAMS. 0 0 17485652 22990937 PUBLICATION OF MANUALS, MAGAZINES AND OTHER EDUCATION MATERIALS FOR USE BY MEMBERS TO ENHANCE THEIR SPEAKING SKILLS, TRAINING MEMBERS TO DEVELOP COMMUNICATION SKILLS AND APPLY THESE SKILLS TO ENHANCE THEIR PROFESSIONAL/PERSONAL LIVES. 273,895 MEMBERS. 17485652 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 51 0 136 1 1 1 1 AS BA CA CH GM EI JA JM MY MX NZ SN SF CE TW RP AE IN ID SA 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JOHN BOND 9498588255 PO BOX 9052 MISSION VIEJO CA 926909052 PAT JOHNSON 10.00 X X 0 0 0 MICHAEL NOTARO 10.00 X X 0 0 0 JOHN LAU 10.00 X X 0 0 0 GEORGE YEN 10.00 X X 0 0 0 MOHAMMED MURAD FROM AUG 11 10.00 X X 0 0 0 GARY SCHMIDT UNTIL AUG 11 10.00 X X 0 0 0 THEO BLACK UNTIL AUG 11 6.00 X 0 0 0 KEN CAWLEY UNTIL AUG 11 6.00 X 0 0 0 PAMELA CHRISTOPHER UNTIL AUG 11 6.00 X 0 0 0 SUSAN DALATI UNTIL AUG 11 6.00 X 0 0 0 EMMY HAGER UNTIL AUG 11 6.00 X 0 0 0 RON KIRCHGESSNER UNTIL AUG 11 6.00 X 0 0 0 PAMELA MCCOWN UNTIL AUG 11 6.00 X 0 0 0 KEITH OSTERGARD UNTIL AUG 11 6.00 X 0 0 0 HEATH SUDDLESON UNTIL AUG 11 6.00 X 0 0 0 KEVIN DOYLE 6.00 X 0 0 0 JACQUIE SCHNIDER 6.00 X 0 0 0 GINA Y COOK 6.00 X 0 0 0 DAVID HOLLINGSHEAD 6.00 X 0 0 0 ROBERTA PERRY 6.00 X 0 0 0 MIKE STORKEY 6.00 X 0 0 0 CHRISTINE TEMBLIQUE 6.00 X 0 0 0 JIM SULTANFROM AUG 11 6.00 X 0 0 0 DAVID MCCALLISTER FROM AUG 11 6.00 X 0 0 0 ANDREW LITTLEFROM AUG 11 6.00 X 0 0 0 VIKI KINSMANFROM AUG 11 6.00 X 0 0 0 WENDY HARDING FROM AUG 11 6.00 X 0 0 0 GEORGE THOMAS FROM AUG 11 6.00 X 0 0 0 BALRAJ ARUNASALAM FROM AUG 11 6.00 X 0 0 0 DANIEL REX 60.00 X 311599 0 41037 SALLY NEWELL-COHEN DIRECTOR OF 40.00 X 146304 0 14343 VINCE RINNER 40.00 X 143491 0 28812 JOHN BOND 40.00 X 123090 0 28058 DARCI MAENPA 40.00 X 112295 0 51139 836779 0 163389 5 0 1 0 IPC PRINT SERVICES 2180 MAIDEN LANE ST JOSEPH MI 49085 PRINTING & MAILING SERVICES 822078 BROKERS WORLDWIDE 701 ASHLAND AVE FOLCROFT PA 19032 PRINTING & MAILING SERVICES 801028 AETNA PO BOX 31001-1408 PASADENA CA 911101408 MEDICAL INSURANCE SERVICE 764198 SHANAHAN PRINTING PO BOX 1327 TORRANCE CA 90505 PRINTING SERVICES 434013 EXPRESS POSTAL OPTIONS INTL 3541 LOMITA BLVD TORRANCE CA 90505 MAILING SERVICES 428741 22 40950 40950 MEMBERSHIP FEES 900099 17630615 17630615 DIST.CONFERENCE INCOME 900099 2976049 2976049 OTHER DISTRICT INCOME 900099 1027710 1027710 ANNUAL CONVENTION INCO 900099 925289 925289 OTHER INCOME 900099 219399 219399 211875 169375 42500 22990937 535497 535497 1171 1171 11837887 11620735 217152 217152 217152 1776925 2258453 -481528 -481528 23304179 22466909 42500 753820 513283 513283 5386163 3963489 1422674 258951 182132 76819 69878 69878 479039 338745 140294 216949 216949 58278 58278 206012 206012 872721 398267 474454 209262 209262 116041 40100 75941 45797 45797 89139 89139 673863 532307 141556 31594 10322 21272 639365 307443 331922 793288 540177 253111 DISTRICT EXPENSE 6035537 6035537 MAGAZINE 1957582 1957582 POSTAGE 752905 705343 47562 TRANSPORTATION 732921 598565 134356 2127019 1531445 595574 22265587 17485652 4779935 0 1000 1000 10698753 12713366 10640 31886 639235 723128 370190 495558 11955373 7465169 4556632 4490204 20658405 20067820 36934855 38522962 1323908 1559797 3181268 4529811 4505176 6089608 X 32408712 32413533 20967 19821 32429679 32433354 36934855 38522962 X 1038592 -1034917 X 0 1 1 X 0 X 29636 35650 32977 27927 40950 167140 14405620 16094003 16713157 21845756 24767862 93826398 14435256 16129653 16746134 21873683 24808812 93993538 0 0 0 93993538 1443132 888434 702863 682795 536668 4253892 1443132 888434 702863 682795 536668 4253892 15878388 17018087 17448997 22556478 25345480 98247430 0.95670 0.94590 0.04330 0.05410 X 1246598 1246598 4122231 2616187 1506044 6586544 4848982 1737562 4490204 23304179 22265587 1038592 -1034917 -1034917 3675 24321703 -1034917 2258453 1223536 23098167 206012 206012 23304179 24318028 2258453 2258453 22059575 206012 206012 22265587 PART XII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF EDUCATIONAL MATERIALS: 2,258,453. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF EDUCATIONAL MATERIALS: 2,258,453. PART X - FIN 48 FOOTNOTE THE ORGANIZATION HAS BEEN DESIGNATED AS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS ALSO EXEMPT FROM STATE FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS NOT GENERALLY SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS, IN THE OPINION OF MANAGEMENT, THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS IS NOT MATERIAL TO THE BASIC FINANCIAL STATEMENTS TAKEN AS A WHOLE. EFFECTIVE JULY 1, 2009, THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ("ASC 740"). ASC 740 CLARIFIES FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB STATEMENTS NO. 109, ACCOUNTING FOR INCOME TAXES, AND PRESCRIBED A RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ACCORDANCE WITH ASC 740, THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS DETERMINED THAT THE ADOPTION OF ASC 740 DID NOT RESULT IN THE RECOGNITION OF ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2011, THE ORGANIZATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FOLLOWING TABLE SUMMARIZES THE OPEN TAX YEARS FOR EACH MAJOR JURISDICTION: JURISDICTION OPEN TAX YEAR FEDERAL 2008 - 2011 STATE 2007 - 2011 CENTRAL AMERICA AND THE CARIBBEAN 12 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 89389 EAST ASIA AND THE PACIFIC 229 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 1190175 EUROPE 32 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 234345 MIDDLE EAST AND NORTH AFRICA 3 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 103701 NORTH AMERICA 185 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 813145 SOUTH ASIA 13 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 256007 SUB-SAHARAN AFRICA 25 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 71457 SOUTH AMERICA 0 PROGRAM SERVICE AND ADMINISTRATION CLUB BUILDING AND LEADERSHIP TRAINING 5163 0 499 0 0 0 499 2763382 0 2763382 0 0 0 0 0 0 SCHEDULE F, PART I, LINE 3(F): THE ORGANIZATION HAS TWENTY-THREE DISTRICTS OUTSIDE OF THE UNITED STATES, FIFTY-EIGHT DISTRICTS IN THE UNITED STATES, AND FIVE DISTRICTS THAT ARE BOTH INSIDE AND OUTSIDE THE UNITED STATES. TOASTMASTERS INTERNATIONAL USED 9 CATEGORIES TO ACCOUNT FOR DISTRICT EXPENDITURES. THOSE 9 CATEGORIES ARE: MARKETING, COMMUNICATION AND PUBLIC RELATIONS, EDUCATION AND TRAINING, SPEECH CONTESTS, ADMINISTRATIVE, TRAVEL, OTHER, LEADERSHIP INSTITUTE, AND DISTRICT STORE. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DANIEL REX 311599 0 0 0 0 0 18741 0 22296 0 352636 0 0 0 SALLY NEWELL-COHEN DIRECTOR OF 146304 0 0 0 0 0 6804 0 7539 0 160647 0 0 0 VINCE RINNER 143491 0 0 0 0 0 18898 0 9914 0 172303 0 0 0 JOHN BOND 123090 0 0 0 0 0 7050 0 21008 0 151148 0 0 0 DARCI MAENPA 112295 0 0 0 0 0 21431 0 29708 0 163434 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE TWO CLASSES OF VOTING MEMBERS: CLUBS AND INDIVIDUAL DELEGATES AT LARGE. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERSHIP. CLUBS HAVE TWO VOTES AND DELEGATES AT LARGE HAVE ONE. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL BY THE VOTING MEMBERSHIP IS REQUIRED FOR BYLAW AMENDMENTS AND OTHER STRUCTURAL CHANGES, AS STATED IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE BOARD VIA ELECTRONIC COPY. EXECUTIVE DIRECTOR AND LEGAL COUNSEL REVIEWED FORM 990 PRIOR TO FILING AND EXECUTIVE COMMITTEE WAS INFORMED DURING DRAFTING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE REVIEWS THE DISCLOSURE FORMS SUBMITTED AND ENFORCES COMPLIANCE AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A WRITTEN POLICY IN PLACE OUTLINING PROCEDURES FOR EXECUTIVE COMPENSATION REVIEW. THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE EXECUTIVE COMPENSATION, ALTHOUGH THE BOARD MAKES THE FINAL DECISION. FORM 990, PART VI, SECTION C, LINE 19 DETERMINATION LETTER, FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST. FORM 1023 IS NOT REQUIRED TO BE DISCLOSED BECAUSE THE APPLICATION WAS FILED BEFORE JULY 15, 1987 AND THE ORGANIZATION DID NOT HAVE A COPY AS OF THAT DATE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,034,917. FORM 990, PART X: THE DISTRICTS HOLD CASH ACCOUNTS WITH A BALANCE OF $1,895,302 WHICH ARE INCLUDED ON THE AUDITED FINANCIAL STATEMENT OF TOASTMASTERS INTERNATIONAL.