2012-11-15T11:01:38-06:00 2011-12-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2011-01-01 264237620 WORDS OF PEACE INTERNATIONAL WORD 8054352581 4607 Lakeview Canyon Road Westlake Village CA 91361 ERIC REINEMER 2012-11-15 true Kristin Ficker P01254056 3128997000 2011 2016-02-24 21:20:13Z ERIC REINEMER 4607 Lakeview Canyon Road Westlake Village CA 91361 2974923 false X WWW.WOPINTL.ORG X 2009 CA WORDS OF PEACE INTERNATIONAL PROMOTES AND DISSEMINATES TO THE GENERAL PUBLIC THE MESSAGE OF PEACE OF PREM RAWAT THROUGH VARIOUS MEDIA AND FORUMS. X 3 3 17 500 0 0 8112915 2876713 10239 84144 972 1335 27188 12731 8151314 2974923 1719100 3159466 0 0 558666 944406 0 0 61648 2064399 2565701 4342165 6669573 3809149 -3694650 4321414 393477 313751 79484 4007663 313993 X THE PURPOSE OF WORDS OF PEACE INTERNATIONAL IS TO PROMOTE AND DISSEMINATE TO THE GENERAL PUBLIC THE MESSAGE OF PEACE OF PREM RAWAT, BY CONDUCTING EVENTS IN THE UNITED STATES AND OTHER PARTS OF THE WORLD; BY DEVELOPING, PUBLISHING AND DISTRIBUTING LITERATURE AND AUDIO VISUAL RECORDINGS; PROVIDING WEB-BASED CONTENT AND COMMUNICATION; AND BY PROVIDING EDUCATIONAL MATERIALS TO THE GENERAL PUBLIC. THE ORGANIZATION IS FUNDED ENTIRELY BY DONATIONS FROM SUPPORTERS AND ALL ITS ACTIVITIES ARE FREE OF CHARGE. false true 6176019 3159466 WORDS OF PEACE INTERNATIONAL ("WOPI") ORGANIZED AND SUPPORTED CONFERENCES, CONVENTIONS, SEMINARS AND LECTURES IN THE U.S. AND THROUGHOUT THE WORLD, IN PURSUIT OF ITS MISSION TO DISSEMINATE THE MESSAGE OF PEACE OF PREM RAWAT. WOPI'S AUDIOVISUAL TEAM WORKED TO RECORD A NUMBER OF THESE EDUCATIONAL EVENTS AND PREPARED THEM FOR DISTRIBUTION TO THE PUBLIC 6176019 true true false false false false false false false true false false false false true true false false false true true false false false false false false false false false false false false false false false false true false false true false false false false false false true 60 0 true 17 true false false false false false false false false false false X 3 3 false false false false false true false true true false false true true true true true true false false false CA X Keena Hatjiyannis 8054352581 4607 Lakeview Canyon Road Westlake Village CA 91361 X BARBARA BROGAN 10.00 X X 0 0 0 ERIC REINEMER 10.00 X X 0 0 0 RICHARD GRODEN 10.00 X X 0 0 0 0 0 0 0 false false false 0 2876713 37758 2876713 TRAINING INCOME 900099 13049 13049 WEBSITE SALES 900099 52783 52783 DISTRIBUTION REVENUE 900099 18312 18312 0 0 0 0 84144 1123 1123 0 0 0 0 0 212 212 0 212 212 0 0 0 MISCELLANEOUS 900099 12731 12731 0 0 0 0 12731 2974923 96875 0 1335 0 0 3159466 3159466 0 0 0 944406 796134 148272 0 0 0 0 89549 44775 44774 33200 11313 21887 0 0 228 228 761426 740730 11444 9252 302 127 175 251219 156977 88403 5839 81646 77719 3927 0 101888 30231 71657 441439 426933 14506 0 0 7319 7319 0 36841 36841 14388 14388 STAGE AND AUDIO VISUAL COSTS 146097 146097 VENUE RENTAL FOR EVENTS 104657 104657 FILMING 89834 89834 PRODUCT DISTRIBUTION 88877 88877 316791 265308 5154 46329 6669573 6176019 431906 61648 0 2216570 191087 1532119 136 82708 60000 4822 19215 126234 38436 494905 87798 0 0 0 0 12862 12669 4321414 393477 42382 61947 8529 262417 17537 423 0 313751 79484 X 3899332 313993 108331 4007663 313993 4321414 393477 X -3694650 980 X false true true X false X 223342 8112915 2876713 11212970 1275 10239 84144 95658 0 0 0 0 0 224617 8123154 2960857 11308628 0 0 0 0 0 0 0 0 11308628 8 972 1123 2103 0 0 0 8 972 1123 2103 0 0 0 0 27188 12731 39919 0 0 224625 8151314 2974711 11350650 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 27188, COLUMN E - 12731, COLUMN F - 124063;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 126234 38436 87798 0 87798 0 0 2974923 6669573 -3694650 980 0 980 -3693670 2975903 980 0 980 2974923 0 0 2974923 6669573 0 0 6669573 0 0 6669573 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 ORGANIZATION HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED SEPTEMBER 30, 2009, INDICATING THAT THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION THAT HAS BEEN APPROVED FOR EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM CALIFORNIA INCOME TAXES UNDER SIMILAR PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION ADOPTED GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS OF JANUARY 1, 2009. A TAX POSITION IS RECOGNIZE AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE ADOPTION HAD NO EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2011 AND 2010. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE TAX YEAR WHICH REMAINS SUBJECT TO EXAMINATION IS DECEMBER 31, 2009 FOR THE FEDERAL RETURN AND CALIFORNIA RETURN. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. true EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTMAKING 2703673 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 455792 0 0 3159465 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM EXPENSES 1932517 CASH 771156 BOOK VALUE EAST ASIA AND THE PACIFIC CONFERENCE CENTER 455792 CASH 0 N/A 1 1 false false false false false false Procedures for monitoring use of grant funds Schedule F, Part I, Line 2 THE ORGANIZATION PROVIDES GRANTS TO OTHER ORGANIZATIONS WITH A SIMILAR MISSION AND PURPOSE AND WORK CLOSELY WITH THESE ORGANIZATION TO ENSURE THE FUNDS ARE USED FOR THE INTENDED PURPOSES. Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL Method used to account for grants on organization's financial statements Schedule F, Part II, Line 1 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL X 1153 37758 MARKET VALUE 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I SECURITIES - PUBLICLY TRADED: 1,153 OF VARIOUS PUBLICALLY TRADED SECURITIES Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 1,153 OF VARIOUS PUBLICALLY TRADED SECURITIES MEDIA PRODUCTION ASSETS AND RELATED CONTRACTS 2011-09-01 771156 BOOK VALUE WORDS OF PEACE GLOBAL PO BOX 2745 AMSTERDAM NL FOREIGN CHARITY LOAN OBLIGATIONS RELATED TO MEDIA PRODUCTION ASSETS AND RELATED CONTRACTS; LEASE OBLIGATIONS FOR THE OFFICE SPACE IN WESTLAKE VILLAGE, CALIFORNIA. 2011-09-01 132228 BOOKVALUE WORDS OF PEACE GLOBAL PO BOX 2745 AMSTERDAM NL FOREIGN CHARITY false false false false TRANSFER OF ASSETS SCHEDULE N, PART II IN SEPTEMBER 2011, THE ORGANIZATION AWARDED A GRANT OF ITS MEDIA PRODUCTION ASSETS AND RELATED CONTRACTS TO WORDS OF PEACE GLOBAL ("WOPG"), AN INTERNATIONAL PUBLIC BENEFIT FOUNDATION (STICHTING) ORGANIZED AND EXISTING UNDER THE LAWS OF THE NETHERLANDS, IN SUPPORT OF WOPG'S CHARITABLE AND EDUCATIONAL PROGRAMS. WOPG SHARES THE SAME CHARITABLE AND EDUCATIONAL PURPOSE AS THE ORGANIZATION, I.E., TO PROMOTE AND DISSEMINATE TO THE GENERAL PUBLIC THE MESSAGE OF PEACE AS ARTICULATED BY PREM RAWAT. BECAUSE OF THE ORGANIZATION'S AND WOPG'S SHARED DESIRE TO CENTRALIZE IN ONE ORGANIZATION, NAMELY WOPG, THE GLOBAL DEVELOPMENT AND DISTRIBUTION OF MATERIALS CREATED TO MAKE PREM RAWAT'S MESSAGE OF PEACE AVAILABLE THROUGH LIVE EVENTS, AUDIO VISUAL MATERIALS AND WRITTEN ARTICLES, WOPI GRANTED $771,156 OF TANGIBLE AND INTANGIBLE ASSETS RELATED TO ITS MEDIA PRODUCTION SERVICES TO WOPG. AS PART OF THE GRANT, WOPI ALSO REQUIRED WOPG TO ASSUME ALL OF THE OBLIGATIONS AND LIABILITIES ASSOCIATED WITH THE GRANTED ASSETS, INCLUDING APPROXIMATELY $132,228 OF LOAN OBLIGATIONS WHICH WERE INCURRED TO HELP THE ORGANIZATION ORIGINALLY ACQUIRE THE ASSETS, AS WELL AS THE LEASE OBLIGATIONS FOR THE ORGANIZATION'S OFFICE SPACE IN WESTLAKE VILLAGE, CALIFORNIA. SUBSEQUENT TO THE TRANSFER OF THE MEDIA PRODUCTION ASSETS, THE ORGANIZATION HAS FOCUSED ON FURTHERING ITS CHARITABLE MISSION BY RAISING FUNDS IN SUPPORT OF THE WORK OF WOPG AND OTHER CHARITABLE AND EDUCATIONAL ORGANIZATIONS AROUND THE WORLD THAT ARE PROMOTING AND DISSEMINATING PREM RAWAT'S MESSAGE OF PEACE. Significant changes in program services Form 990, Part III, Line 3 THE PURPOSE OF WORDS OF PEACE INTERNATIONAL ("WOPI" OR THE "ORGANIZATION") IS TO PROMOTE AND DISSEMINATE TO THE GENERAL PUBLIC THE MESSAGE OF PEACE, AS ARTICULATED BY PREM RAWAT, KNOWN ALSO AS "MAHARAJI." SINCE 2009, THE ORGANIZATION HAS FURTHERED THIS CHARITABLE AND EDUCATIONAL MISSION: BY CONDUCTING EDUCATIONAL EVENTS (CONFERENCES, CONVENTIONS, SEMINARS AND LECTURES) IN THE UNITED STATES AND OTHER PARTS OF THE WORLD AT WHICH PREM RAWAT SPEAKS OR HIS MESSAGE OF PEACE IS COMMUNICATED; BY DEVELOPING, PUBLISHING AND DISTRIBUTING LITERATURE AND AUDIO VISUAL RECORDINGS AND WORKS IN VARIOUS MEDIA TYPES AND FORMATS; BY PROVIDING WEB-BASED CONTENT AND COMMUNICATIONS; AND BY PROVIDING EDUCATIONAL MATERIALS TO THE GENERAL PUBLIC. IN SEPTEMBER 2011, THE ORGANIZATION AWARDED A GRANT OF ITS MEDIA PRODUCTION ASSETS, INTANGIBLE PERSONAL PROPERTY CONSISTING OF TEXTS, PICTORIAL, GRAPHICAL AND AUDIO-VISUAL WORKS RELATING TO MR. RAWAT'S MESSAGE OF PEACE, AND RELATED CONTRACTS TO WORDS OF PEACE GLOBAL ("WOPG"), AN INTERNATIONAL PUBLIC BENEFIT FOUNDATION (STICHTING) ORGANIZED AND EXISTING UNDER THE LAWS OF THE NETHERLANDS, IN SUPPORT OF WOPG'S CHARITABLE AND EDUCATIONAL PROGRAMS. (WOPG HAS IN FACT PROVIDED DOCUMENTARY EVIDENCE AND AN AFFIDAVIT TO THE ORGANIZATION TO ENABLE THE ORGANIZATION TO DETERMINE THAT WOPG IS THE EQUIVALENT OF A SECTION 501(C)(3) ORGANIZATION UNDER THE LAWS OF THE NETHERLANDS.) WOPG SHARES THE SAME CHARITABLE AND EDUCATIONAL PURPOSE AS THE ORGANIZATION, I.E., TO PROMOTE AND DISSEMINATE TO THE GENERAL PUBLIC THE MESSAGES OF PEACE AS ARTICULATED BY PREM RAWAT. THIS TRANSFER WAS MADE BECAUSE THE ORGANIZATION AND WOPG SHARED A DESIRE TO CENTRALIZE GLOBAL MEDIA PRODUCTIONS AND DISTRIBUTIONS OF PREM RAWAT'S MESSAGE OF PEACE IN ONE ORGANIZATION, NAMELY, WOPG. IN ORDER TO FACILITATE THIS CENTRALIZATION, THE ORGANIZATION GRANTED ALL OF ITS TANGIBLE AND INTANGIBLE ASSETS RELATED TO ITS MEDIA PRODUCTION SERVICES TO WOPG. AS PART OF THE GRANT, WOPI ALSO REQUIRED WOPG TO ASSUME ALL OF THE OBLIGATIONS AND LIABILITIES ASSOCIATED WITH THE GRANTED ASSETS. WOPI ALSO TRANSFERRED THE INTELLECTUAL PROPERTY RIGHTS TO WOPG THAT PREM RAWAT HAD PREVIOUSLY ORALLY GRANTED TO WOPI, NAMELY, A NON-EXCLUSIVE, ROYALTY-FREE LICENSE TO UTILIZE HIS LIKENESS AND MESSAGES OF PEACE IN ITS EDUCATIONAL PRODUCTION EFFORTS IN RETURN FOR HIS ULTIMATE OWNERSHIP OF ANY WORKS CREATED. AS THE NEW LICENSEE UNDER THIS LICENSE, WOPG WILL NOW BE THE MAIN GLOBAL ENTITY THAT WILL ENGAGE IN THE PRODUCTION AND DISSEMINATION OF EDUCATIONAL MEDIA TO PROMOTE THE MESSAGE OF PEACE. SUBSEQUENT TO THE TRANSFER OF ITS MEDIA PRODUCTION ASSETS TO WOPG IN SEPTEMBER 2011, WOPI HAS SHIFTED ITS FOCUS TO ACTIVITIES THAT FURTHER ITS CHARITABLE MISSION BY RAISING FUNDS IN SUPPORT OF THE WORK OF WOPG AND OTHER CHARITABLE AND EDUCATIONAL ORGANIZATIONS AROUND THE WORLD THAT ARE PROMOTING AND DISSEMINATING PREM RAWAT'S MESSAGE OF PEACE. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a UNDER THE ORGANIZATION'S BYLAWS, ALVARO PASCOTTO SERVES IN THE SPECIAL ROLE OF DESIGNATOR, A POSITION WHCH ENTITLES HIM TO APPOINT THE MEMBERS OF WOPI'S BOARD. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS RECEIVED AND REVIEWED A COPY OF FORM 990 BEFORE FILING. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE BOARD OF DIRECTORS DISCLOSES ANY CONFLICT OF INTEREST ANNUALLY AND HAVE A CONFLICT OF INTEREST POLICY IN FORCE. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15 WORDS OF PEACE INTERNATIONAL DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS , THEREFORE, THESE QUESTIONS HAVE BEEN INTENTIONALLY MARKED NO. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 980;