2012-06-26T10:02:08-05:00 2011-12-31 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2011-01-01 382935397 INTERNATIONAL YOUTH FOUNDATION INTE 4109511500 32 SOUTH STREET NO 500 BALTIMORE MD 21202 WILLIAM S REESE 4109511500 2012-06-26 1 WILLIAM E TURCO CPA P00369217 3012963600 2011 2016-02-24 21:20:13Z WILLIAM S REESE 32 SOUTH STREET NO 500 BALTIMORE MD 21202 31686548 0 X WWW.IYFNET.ORG X 1990 IL A GLOBAL NGO PREPARING YOUNG PEOPLE TO BE HEALTHY PRODUCTIVE AND ENGAGED CITIZENS. 17 16 94 0 0 0 29212529 26942234 188414 398501 411091 545504 305200 572207 30117234 28458446 9652528 8243907 0 0 7832838 9469637 0 0 820874 5007881 7237015 22493247 24950559 7623987 3507887 36972589 39138828 2720662 1989327 34251927 37149501 X IYF IS A GLOBAL NGO THAT PREPARES YOUNG PEOPLE TO BE HEALTHY PRODUCTIVE AND ENGAGED CITIZENS 0 0 11318365 4713041 YOUTH: WORKLAUNCHED IN 2008, YOUTH: WORK BRINGS EMPLOYMENT AND ENTREPRENEURSHIP PROGRAMS TO YOUNG PEOPLE. FUNDED BY THE U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID), YOUNG PEOPLE GAIN ACCESS TO VOCATIONAL, TECHNICAL, AND LIFE SKILLS TRAINING; JOB-PLACEMENT SERVICES; ENTREPRENEURSHIP TRAINING; AND SUPPORT FOR JOB CREATION THROUGH START-UP AND SMALL AND MEDIUM YOUTH-LED ENTERPRISES. AMONG THE 16 YOUTH: WORK PROJECTS, ARE THE CARIBBEAN YOUTH EMPOWERMENT PROGRAM, A THREE-YEAR, IT JOB-TRAINING AND PLACEMENT INITIATIVE TARGETING THOUSANDS OF UNEMPLOYED YOUTH ; AS WELL AS YOUTH: WORK JORDAN, A FIVE-YEAR PROGRAM DESIGNED TO IMPROVE YOUTH EMPLOYMENT AND CIVIC ENGAGEMENT. 2367515 1183839 ENTRA 21:ENTRA21 PROVIDES DISADVANTAGED YOUTH WITH EMPLOYMENT TRAINING AND JOB PLACEMENT SERVICES SO THEY CAN INCREASE THEIR EMPLOYABILITY AND FIND JOBS. THE PROGRAM WAS LAUNCHED IN 2001 WITH SUPPORT FROM THE MULTILATERAL INVESTMENT FUND OF THE INTER-AMERICAN DEVELOPMENT BANK. THE PROGRAM FEATURES COMPREHENSIVE TRAINING IN LIFE AND TECHNICAL SKILLS AS DICTATED BY THE NEEDS OF THE LABOR MARKET, INTERNSHIPS, JOB PLACEMENT SERVICES, AND THE ACTIVE INVOLVEMENT OF EMPLOYERS IN PROGRAM DESIGN AND EXECUTION. DURING PHASE I (2001-2007), MORE THAN 19,600 YOUTH BENEFITED. JOB PLACEMENT RATES AVERAGED 54%, WITH THE NUMBER OF YOUTH WHO RE-ENROLLED IN FORMAL EDUCATION NEARLY DOUBLING. BY 2011, PHASE II HAD REACHED AN ADDITIONAL 116,000 DISADVANTAGED YOUTH. 2062064 581948 968020 OTHER EMPLOYABILITY PROGRAMS:IYF'S WORK PROGRAMS IMPROVE YOUNG PEOPLE'S EMPLOYABILITY PROSPECTS BY PREPARING THEM FOR QUALITY JOBS OR HELPING THEM TO SUCCEED AS ENTREPRENEURS. IYF EQUIPS YOUTH WITH LIFE SKILLS AND TECHNICAL KNOW-HOW, WHILE CONNECTING THEM TO THE MENTORS, INTERNSHIPS, AND JOB PLACEMENT SERVICES THEY NEED TO SUCCEED IN THE JOB MARKET. WE ALSO HELP YOUTH EMPLOY THEMSELVES AND CREATE NEW JOBS BY TRAINING THEM TO BE ENTREPRENEURS AND LINKING THEM TO THE CAPITAL NEEDED TO START NEW BUSINESSES. 1011235 759089 ELSA:LAUNCHED IN 2004 WITH SUPPORT FROM THE U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT (USAID), ELSA PROVIDES LEARNING AND EMPLOYMENT OPPORTUNITIES FOR AT-RISK CHILDREN AND YOUTH LIVING IN THE AUTONOMOUS REGION OF MUSLIM MINDANAO AND CENTRAL MINDANAO IN THE PHILIPPINES. COMPRISED OF FIVE HIGHLY RESPECTED INTERNATIONAL AND PHILIPPINE NGOS, THE ALLIANCE ENGAGES LOCAL COMMUNITIES TO IMPROVE THE EDUCATIONAL OUTCOMES OF IN-SCHOOL AND OUT-OF-SCHOOL CHILDREN AND YOUTH. AMONG ITS ACTIVITIES, ELSA BUILDS AND REPAIRS SCHOOL CLASSROOMS AND COMMUNITY LEARNING CENTERS; STRENGTHENS THE PEDAGOGICAL COMPETENCIES OF TEACHERS; ENABLES OUT-OF-SCHOOL YOUTH TO ACCESS ALTERNATIVE, ACCREDITED LEARNING PROGRAMS; PROVIDES JOB OPPORTUNITIES FOR OUT-OF-SCHOOL YOUTH; AND PROMOTES YOUTH CIVIC ENGAGEMENT AND PEACE BUILDING. 1252436 346898 YOUTHACTIONNET:YOUTHACTIONNET SUPPORTS YOUNG COMMUNITY LEADERS THROUGH SKILL-BUILDING, AS WELL AS PROVIDING ACCESS TO NETWORKS, RESOURCES, AND ADVOCACY OPPORTUNITIES. THE PROGRAM OPERATES AT THREE LEVELS. THE YOUTHACTIONNET GLOBAL FELLOWSHIP TRAINS 20 YOUNG SOCIAL ENTREPRENEURS ANNUALLY. PARTICIPANTS IN THE YEAR-LONG PROGRAM REFINE THEIR LEADERSHIP SKILLS, COLLABORATE ACROSS NATIONAL BOUNDARIES, AND ADVOCATE FOR THEIR CAUSES AT THE GLOBAL LEVEL. YOUTHACTIONNET INSTITUTES OPERATE WITHIN INDIVIDUAL COUNTRIES. THESE LOCAL PROGRAMS SELECT YOUTH LEADERS TO PARTICIPATE IN AN INTENSIVE TRAINING INCLUDING A 10-12 MONTH FELLOWSHIP EXPERIENCE, ACCESS TO SMALL GRANTS, ADDITIONAL NETWORKING OPPORTUNITIES, AND TECHNICAL SUPPORT. YOUTHACTIONNET.ORG IS A WEB-BASED PLATFORM THAT PROVIDES YOUNG LEADERS WITH ACCESS TO RESOURCES, STRENGTHEN LEADERSHIP SKILLS, EXPAND NETWORKS, AND ADVOCATE FOR THEIR CAUSES. 1730810 449255 OTHER EDUCATION PROGRAMS:IYF LEARNING-OTHER PROGRAMS IMPROVE THE ACADEMIC PERFORMANCE, KNOWLEDGE, AND SKILLS OF YOUTH AS THE FOUNDATION FOR LEADING A HEALTHY AND PRODUCTIVE LIFE. IYF WORKS WITH PUBLIC, PRIVATE, AND CIVIL SOCIETY PARTNERS TO EXPAND AND IMPROVE YOUNG PEOPLE'S ACCESS TO QUALITY AND RELEVANT EDUCATION. RECOGNIZING THE CRITICAL ROLE THAT TEACHERS PLAY IN MOTIVATING LEARNING, IYF PROVIDES TEACHERS WITH THE BEST POSSIBLE TRAINING TO BUILD YOUNG PEOPLE'S CREATIVITY, SELF-ESTEEM, AND VOCATIONAL SKILLS. AT THE CORE OF ALL IYF EDUCATION INITIATIVES ARE LIFE SKILLS. 476524 30000 GLOBAL PARTNERSHIP TO PROMOTE YOUTH EMPLOYMENT & EMPLOYABILITY:IN 2008, WITH SUPPORT FROM THE WORLD BANK, IYF JOINED WITH THE YOUTH EMPLOYMENT NETWORK (YEN), THE ARAB URBAN DEVELOPMENT INSTITUTE (AUDI), AND THE UNDERSTANDING CHILDREN'S WORK PROJECT (UCW) TO CREATE THE GLOBAL PARTNERSHIP TO PROMOTE YOUTH EMPLOYMENT AND EMPLOYABILITY. ITS GOAL: TO BUILD AND DISSEMINATE EVIDENCE ON EFFECTIVE PROGRAMS AND APPROACHES TO HELP ADDRESS THE CHALLENGES FACING YOUNG PEOPLE IN THEIR TRANSITION TO WORK. TO DATE, PARTNERS HAVE LAUNCHED A RANGE OF YOUTH EMPLOYMENT PROGRAMS, RESEARCH INITIATIVES, AND LEARNING EVENTS IN AFRICA, THE MIDDLE EAST, AND LATIN AMERICA. IYF SERVES AS THE SECRETARIAT FOR THE PARTNERSHIP. 301418 179836 OTHER CITIZENSHIP PROGRAMS:IYF CITIZENSHIP PROGRAMS ARE GUIDED BY THE CORE CONVICTION THAT YOUNG PEOPLE ARE A POWERFUL AND UNTAPPED FORCE TO CREATE POSITIVE CHANGE IN THEIR COMMUNITIES AND NATIONS. IYF BELIEVES THAT YOUNG PEOPLE'S PARTICIPATION AS CITIZENS - BE IT STUDENTS, WORKERS, FAMILY OR COMMUNITY MEMBERS - IS FUNDAMENTAL TO BUILDING STABLE AND HEALTHY DEMOCRACIES. IYF PROGRAMS PREPARE YOUTH TO FULLY PARTICIPATE IN CIVIC LIFE BY SUPPORTING YOUTH ENGAGEMENT (VOLUNTEERISM, COMMUNITY SERVICE, SERVICE-LEARNING, CIVIC PARTICIPATION) AND EMPOWERMENT (LEADERSHIP, SOCIAL ENTREPRENEURSHIP, AND ACTIVISM). 178691 PROGRAM DEVELOPMENT AND SUPPORT 4951114 1765078 20699058 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 X 48 0 1 94 1 1 1 1 TZ IN RP JO KG OC 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CT FL GA IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X SAMANTHA BARBEE 4109511500 32 SOUTH STREET NO 500 BALTIMORE MD 21202 DOUGLAS L BECKER 0.40 X X 0 0 0 BERNISE ANG 0.40 X 0 0 0 QUEEN RANIA AL-ABDULLAH 0.40 X 0 0 0 SIR DAVID BELL 0.40 X 0 0 0 BILL CONN 0.40 X 0 0 0 RAGHDA EL EBRASHI 0.40 X 0 0 0 OLIVIER FLEUROT 0.40 X 0 0 0 HENRIETTA HOLSMAN FORE 0.40 X 0 0 0 ENRIQUE V IGLESIAS 0.40 X 0 0 0 RICK R LITTLE 0.40 X 0 0 0 JOE MATALON 0.40 X 0 0 0 HELIO MATTAR 0.40 X 0 0 0 HELEN OSTROWSKI 0.40 X 0 0 0 VELI SUNDBACK 0.40 X 0 0 0 CONNIE WONG 0.40 X 0 0 0 PETER WOICKE 0.40 X 0 0 0 WILLIAM S REESE 40.00 X X 296213 0 37337 SAMANTHA BARBEE 40.00 X 165670 0 20150 G PETER SHIRAS 40.00 X 210997 0 19298 AWAIS SUFI 40.00 X 177223 0 32197 JIM PEIRCE 40.00 X 154291 0 19208 SUSAN PEZZULLO 40.00 X 145649 0 28525 JACK BOYSON 40.00 X 123569 0 21520 1273612 0 178235 12 0 1 0 QUICKSAND DESIGN STUDIO PRIVAT D-29 LGF GREATER KAILASH II ENCLA NEW DELHI IN PROGRAM SUPPORT/MONTIORING & EVALUATION 292005 FUNDACAO ABRINQ PELOS DIREITOS VILLA NOVA CONCEICAO SAO PAULO BR PROGRAM SUPPORT 106558 2 9159 21533004 5400071 26942234 CONTRACT REVENUE 900099 398291 398291 PUBLICATION SALES 900099 210 210 398501 199079 199079 3574527 3228102 346425 346425 346425 GRANT REFUNDS 900099 569519 569519 OTHER INCOME 900099 2688 2688 572207 28458446 968020 0 548192 344330 344330 173370 173370 7726207 7726207 515787 515787 7062459 5271093 1219286 572080 496114 343103 104901 48110 969918 688840 205748 75330 425359 269781 116224 39354 48670 21610 27060 86067 6957 79110 35121 35121 2984328 2929510 51126 3692 783537 551015 222724 9798 69020 11607 57413 842159 306870 535289 1606328 1433720 104828 67780 458399 403009 51567 3823 34251 34251 8673 8673 PARTICIPANT SUPPORT 98321 98321 UNALLOWABLE COSTS 78100 75953 1719 428 MEMBERSHIP DUES 56494 1569 54605 320 BAD DEBT 22328 20905 1423 25219 21288 3772 159 24950559 20699058 3430627 820874 201 351 5367478 6360294 21548612 23086226 64137 60512 661642 523417 63892 455524 429977 409495 54734 20482 7802031 7503193 310018 270124 1099844 858705 36972589 39138828 863557 1041025 1657105 237241 511061 200000 200000 2720662 1989327 X 10219181 10448537 23200784 25736758 831962 964206 34251927 37149501 36972589 39138828 X 3507887 -610313 X 0 1 1 X 1 1 X 35160675 19249310 21869929 29212527 26942235 132434676 35160675 19249310 21869929 29212527 26942235 132434676 20786516 111648160 457689 737894 264689 195293 199079 1854644 1810 5748 305200 572207 884965 135174285 586915 0.82600 0.76400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26032746 24062308 21394090 28700964 18568787 26142227 18678268 26032746 17608812 19924519 18964544 18568787 22641323 16872181 21904692 17608812 0.06970 0.03360 0.89670 0 0 429977 409495 20482 20482 28458446 24950559 3507887 -485318 -124995 -610313 2897574 27268453 -485318 -100035 -585353 27853806 35121 569519 604640 28458446 24343435 -572003 -572003 24915438 35121 35121 24950559 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE IYF ENDOWMENT IS A COMBINATION OF BOARD DESIGNATED FUNDS AS WELL AS PERMANENTLY RESTRICTED DONOR CONTRIBUTIONS WHICH WILL BE INVESTED IN PERPETUITY. THE INCOME OF THE ENDOWMENT WILL BE RELEASED FOR USE TO SUPPORT THE OPERATIONAL NEEDS OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ON JANUARY 1, 2009, THE ORGANIZATION ADOPTED THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: FOREIGN CURRENCY GAIN (LOSS) -124,995. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON (LOSS) FOREIGN CURRENCY -124,995. CONSOLIDATED ENTITY ACTIVITIES 24,960. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT REFUNDS REPORTED ON LINE 11A 569,519. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED ENTITY ACTIVITIES -2,484. GRANT REFUNDS REPORTED ON LINE 11A -569,519. 1 EAST ASIA AND THE PACIFIC 1 5 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 192964 MIDDLE EAST AND NORTH AFRICA 2 47 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 2833837 RUSSIA & THE NEWLY INDEPENDENT STATES 1 9 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 191638 SUB-SAHARAN AFRICA 1 10 PROGRAM SERVICES YOUTH DEVELOPMENT PROGRAMS 615117 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS 1116500 EAST ASIA AND THE PACIFIC 0 0 GRANTS 611016 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS 30812 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS 3581215 NORTH AMERICA - CANADA AND MEXICO 0 0 GRANTS 353233 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 GRANTS 133627 SOUTH AMERICA 0 0 GRANTS 1042142 SOUTH ASIA 0 0 GRANTS 273849 SUB-SAHARAN AFRICA 0 0 GRANTS 411614 5 71 0 0 5 71 9173099 2214465 11387564 CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 29658 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 122462 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 22027 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 23486 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 112801 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 117863 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 126555 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 140035 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 63890 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 29518 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 23807 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 191280 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN YOUTH DEVELOPMENT PROGRAMS 113118 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 42368 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 89560 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 439087 WIRE TRANSFER EAST ASIA AND THE PACIFIC YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER EUROPE (INCLUDING ICELAND & GREENLAND) YOUTH DEVELOPMENT PROGRAMS 30812 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 6642 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 26446 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 22040 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 11847 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 34760 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 969127 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 1155758 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 1136132 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 44111 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 29366 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 26513 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 60290 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 27982 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA YOUTH DEVELOPMENT PROGRAMS 30201 WIRE TRANSFER NORTH AMERICA YOUTH DEVELOPMENT PROGRAMS 224678 WIRE TRANSFER NORTH AMERICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER NORTH AMERICA YOUTH DEVELOPMENT PROGRAMS 118555 WIRE TRANSFER RUSSIA & THE NEWLY INDEPENDENT STATES YOUTH DEVELOPMENT PROGRAMS 61043 WIRE TRANSFER RUSSIA & THE NEWLY INDEPENDENT STATES YOUTH DEVELOPMENT PROGRAMS 9608 WIRE TRANSFER RUSSIA & THE NEWLY INDEPENDENT STATES YOUTH DEVELOPMENT PROGRAMS 52984 WIRE TRANSFER RUSSIA & THE NEWLY INDEPENDENT STATES YOUTH DEVELOPMENT PROGRAMS 9992 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 31516 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 130487 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 58464 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 16047 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 20000 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 32623 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 86376 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 89593 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 21757 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 260657 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 30172 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 31724 WIRE TRANSFER SOUTH AMERICA YOUTH DEVELOPMENT PROGRAMS 202726 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 168077 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 9634 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SOUTH ASIA YOUTH DEVELOPMENT PROGRAMS 66138 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 44675 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 102315 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 9864 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 5093 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 18093 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 9880 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 185539 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 6000 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 10156 WIRE TRANSFER SUB-SAHARAN AFRICA YOUTH DEVELOPMENT PROGRAMS 10000 WIRE TRANSFER 75 STIPENDS AND CASH AWARDS FOR LOCAL YOUTH PROJECTS EAST ASIA AND THE PACIFIC 10 39694 WIRE TRANSFER STIPENDS AND CASH AWARDS FOR LOCAL YOUTH PROJECTS NORTH AMERICA 15 31725 WIRE TRANSFER STIPENDS AND CASH AWARDS FOR LOCAL YOUTH PROJECTS EUROPE (INCLUDING ICELAND & GREENLAND) 10 41501 WIRE TRANSFER STIPENDS AND CASH AWARDS FOR LOCAL YOUTH PROJECTS EUROPE (INCLUDING ICELAND & GREENLAND) 10 35000 WIRE TRANSFER 0 0 0 0 0 1 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: IYF'S GRANT MONITORING PLAN IS DETERMINED DURING THE PROGRAM DESIGN PHASE WITH A COMPREHENSIVE FIDUCIARY AND PROGRAMMATIC DUE DILIGENCE PROCESS. IYF PROGRAM STAFF WORK CLOSELY WITH ALL GRANTEES DURING THE PROGRAM DESIGN PHASE TO ENSURE THAT THE GRANTEE IS ABLE TO DELIVER ON THE PROGRAM. ANY ASSESSED PROGRAM WEAKNESSES ARE NOTED AND APPROPRIATE PLANS ARE MADE TO ADDRESS THESE DURING THE PROJECT IMPLEMENTATION PHASE. FIDUCIARY DUE DILIGENCE INCLUDES A REVIEW OF THE GRANTEE'S ORGANIZATIONAL DOCUMENTS AND AUDITED FINANCIAL STATEMENTS, AS WELL AS A PRE-AWARD QUESTIONNAIRE WHICH ASSESSES INSTITUTIONAL CAPACITY. ADDITIONALLY, THE BOARD AND KEY STAFF ARE VETTED AGAINST SEVERAL LISTS TO COMPLY WITH PATRIOT ACT AND DEBARMENT RULES. THE DUE DILIGENCE REVIEW RESULTS IN A DOCUMENTED RISK ASSESSMENT AND RECOMMENDED MONITORING PLAN, WHICH ARE THEN USED TO DETERMINE REPORTING FREQUENCY. LOW RISK GRANTEES NORMALLY REPORT BOTH PROGRAMMATICALLY AND FINANCIALLY TWICE A YEAR. HIGH RISK GRANTEES MAY BE ASKED TO REPORT ON A MONTHLY BASIS. ONCE A GRANTEE SUBMITS A FINAL PROPOSAL AND BUDGET, THE GRANT PROGRAM IS APPROVED BY THE APPROPRIATE PROGRAM STAFF AS WELL AS FINANCE STAFF. THE BOARD OF DIRECTORS HAS DELEGATED FINAL AUTHORIZATION OF ALL GRANTS TO THE CEO. HOWEVER, THE BOARD OF DIRECTORS DOES REVIEW AND RATIFY ALL GRANT OBLIGATIONS, AMENDMENTS AND DE-OBLIGATIONS. FUNDS ARE DISBURSED TO GRANTEES BASED ON THE MONITORING PLAN SET UP DURING THE DESIGN PHASE. THE FIRST DISBURSEMENT IS BASED ON EITHER THREE-MONTH EXPENDITURE PROJECTIONS OR THE PROJECT BUDGET. ALL FUNDS DISBURSED FOR THE REMAINDER OF THE GRANT ARE DETERMINED BY A SCHEDULE LAID OUT IN THE GRANT AGREEMENT. IN ORDER FOR FUNDS TO BE DISBURSED, ALL PROGRAM AND FINANCIAL DELIVERABLES MUST BE MET. BEYOND REGULAR PROGRAM REPORTS, IYF RELIES ON REGULAR COMMUNICATION WITH GRANTEES TO ENSURE SUCCESS OF PROGRAMS. THIS COMMUNICATION TAKES THE FORM OF ELECTRONIC COMMUNICATIONS AS WELL AS REGULAR SITE VISITS DURING WHICH PROGRAM PROGRESS IS ASSESSED AND MEASURED. FINANCIAL REPORTS ARE COLLECTED ON A REGULAR BASIS (AS DETAILED ABOVE) AND PROGRESS AGAINST BUDGET IS ASSESSED. FINANCIAL REPORTS ARE REVIEWED FOR BOTH DONOR COMPLIANCE AND PROGRAM DELIVERY. UPON COMPLETION OF THE PROJECT, GRANTEES SUBMIT FINAL REPORTS ALONG WITH COPIES OF ALL MATERIALS DEVELOPED. FORM 5713 SCHEDULE F, PART IV, QUESTION 6 THE ORGANIZATION HAS SOME ACTIVITY OVERSEAS WHICH REQUIRES IT TO CHECK BOX 6, OF PART IV OF SCHEDULE F AS YES FOR FORM 5713. IN ADDITION, THE ORGANIZATION HAS NOT ENTERED INTO AGREEMENTS RELATED TO THE ISSUES AS PRESENTED IN FORM 5713. 1 CONSUELO FOUNDATION 110 NORTH KING STREET HONOLULU HI 96817 990266163 501(C)(3) 320002 YOUTH DEVELOPMENT PROGRAMS DASRA 12338 MAILY MEDOWLANE SUGARLAND TX 77478 050574837 501(C)(3) 7372 YOUTH DEVELOPMENT PROGRAMS EMERGE GLOBAL 515 BEACON STREET BOSTON MA 02215 263230131 501(C)(3) 6956 YOUTH DEVELOPMENT PROGRAMS DEVELOPMENT IN GARDENING PO BOX 18138 DENVER CO 80218 204708212 501(C)(3) 10000 YOUTH DEVELOPMENT PROGRAMS 4 SCHOLARSHIPS 42 173370 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: PLEASE SEE SCHEDULE F, PART IV. IYF UTILIZES THE SAME PROCESS FOR MONITORING BOTH FOREIGN AND US GRANTS. X X X 0 0 0 0 0 0 0 0 0 WILLIAM S REESE 296213 0 0 0 0 0 22050 0 15287 0 333550 0 0 0 SAMANTHA BARBEE 165670 0 0 0 0 0 15132 0 5018 0 185820 0 0 0 G PETER SHIRAS 210997 0 0 0 0 0 18826 0 471 0 230294 0 0 0 AWAIS SUFI 177223 0 0 0 0 0 16910 0 15287 0 209420 0 0 0 JIM PEIRCE 154291 0 0 0 0 0 14190 0 5018 0 173499 0 0 0 SUSAN PEZZULLO 145649 0 0 0 0 0 13238 0 15287 0 174174 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 1. FORMS TO BE COMPLETED BY CONTROLLER, CFO AND INDEPENDENT TAX ACCOUNTANTS 2. FORMS REVIEWED BY IYF'S ATTORNEYS. 3. DRAFT FORMS REVIEWED BY REPRESENTATIVE OF INVESTMENT AND AUDIT COMMITTEE A. CFO AND CONTROLLER REVIEW IN DETAIL WITH LOCALLY BASED REPRESENTATIVE OF INVESTMENT AND AUDIT COMMITTEE. B. REPRESENTATIVE OF COMMITTEE SENDS ANY NECESSARY INFORMATION AND/OR COMMENTS TO REST OF THE COMMITTEE WHEN THE DRAFT IS SENT TO THE COMMITTEE. C. COMMITTEE GIVEN 72 HOURS TO REVIEW AND RETURN ANY COMMENTS TO REPRESENTATIVE AND/OR CFO. 4. FINAL VERSION OF FORMS SENT TO ENTIRE BOARD BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE DISTRIBUTED TO STAFF AT THE BEGINNING OF EACH CALENDAR YEAR. THE BOARD RECEIVES THEM AT THE FIRST BOARD MEETING OF THE YEAR. THESE MUST BE COMPLETED AND COLLECTED WITHIN 30 DAYS. THE EXECUTIVE COMMITTEE OF IYF IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE POLICY. THE COMPLETED STATEMENTS ARE MAINTAINED AS CONFIDENTIAL MATERIALS BY EXECUTIVE STAFF IN IYF'S OFFICE IN BALTIMORE. ANY ISSUES DISCLOSED THROUGH THE FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND NECESSARY STEPS ARE TAKEN. IN PARTICULAR, SHOULD A BOARD MEMBER WORK FOR OR OTHERWISE BE INVOLVED WITH A DONOR OR VENDOR OF THE ORGANIZATION, THEY ABSTAIN FROM ALL RELATED DISCUSSION AND VOTE. SHOULD ANY STAFF PERSON FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE TERMINATED. SHOULD ANY BOARD MEMBER FAIL TO REVEAL ANY CONFLICT OF INTEREST, THEY WOULD BE RELEASED FROM THEIR SERVICE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 IYF DOES NOT TREAT COMPENSATION FOR OFFICERS OR OTHER KEY EMPLOYEES DIFFERENTLY FROM THE COMPENSATION OF OTHER STAFF. IT IS IYF'S PRACTICE TO TREAT COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IN A SIMILAR MANNER TO THAT OF ALL STAFF COMPENSATION. IYF ESTABLISHES AND MAINTAINS SALARY LEVELS THAT ARE COMPETITIVE IN RELATION TO THE MARKETS WITHIN WHICH IT COMPETES FOR EMPLOYEES, IYF AIMS TO KEEP ALL SALARY RANGES COMPARABLE TO INDUSTRY STANDARDS. MARKET SALARIES ARE REVIEWED EVERY 3-5 YEARS BY INDEPENDENT COMPENSATION CONSULTANTS. IYF GRANTS MERIT-BASED SALARY INCREASES ON AN ANNUAL BASIS. MERIT IS DETERMINED THROUGH AN ANNUAL PERFORMANCE REVIEW OF EMPLOYEE BY SUPERVISOR. THE SIZE OF THE MERIT POOL IS BASED ON ANTICIPATED MARKET SALARY INCREASES AS WELL AS IYF'S FINANCIAL CONDITION. TO DETERMINE MARKET SALARY INCREASES 2-3 SALARY SURVEYS FOR SIMILAR MARKETS ARE REVIEWED. THE POOL WHICH EXCLUDES THE CEO SALARY IS APPROVED BY THE IYF BOARD OF DIRECTORS AND DISTRIBUTED ACROSS THE STAFF BY CEO BASED ON MERIT RATINGS. THE AMOUNT OF AN INDIVIDUAL'S SALARY INCREASE IS BASED ON MERIT SCORE AND CURRENT SALARY POSITION WITHIN PAY RANGE. THE CEO RAISE IS HANDLED DIRECTLY BY THE BOARD. THE CEO PERFORMANCE REVIEW IS CONDUCTED BY THE CHAIRMAN OF THE BOARD WHO THEN DETERMINES THE PERCENTAGE RAISE GIVEN. SINCE 2005 THE PRACTICE HAS BEEN TO GIVE THE CEO THE AVERAGE PERCENTAGE RAISE GIVEN TO THE STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND THE 990 TAX FORMS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND ARE MADE AVAILABLE UPON REQUEST. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -485,318. FOREIGN CURRENCY GAIN (LOSS) -124,995. TOTAL TO FORM 990, PART XI, LINE 5: -610,313. RESOURCES FOR YOUTH INC 32 SOUTH ST STE 500 BALTIMORE MD 21202 522085268 REAL ESTATE RENTALS MD 501(C)(3) 509(A)(3) INTERNATIONAL YOUTH FOUNDATION 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 RESOURCES FOR YOUTH INC J 509884 FMV