Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ASSOCIATION FOR INTERNATIONAL PRACTICAL TRAINING INC
Employer identification number
13-6199596
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
73,203
50,146
53,692
12,730
22,335
212,106
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
5,724,417
6,104,066
6,132,022
4,539,122
4,377,357
26,876,984
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
5,797,620
6,154,212
6,185,714
4,551,852
4,399,692
27,089,090
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
27,089,090
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
5,797,620
6,154,212
6,185,714
4,551,852
4,399,692
27,089,090
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
330,597
325,775
249,745
152,869
116,883
1,175,869
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
330,597
325,775
249,745
152,869
116,883
1,175,869
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
12,873
14,080
5,114
1,820
155
34,042
13
Total support (Add lines 9, 10c, 11 and 12.).
6,141,090
6,494,067
6,440,573
4,706,541
4,516,730
28,299,001
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
95.720 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
95.600 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
4.160 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
4.190 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ASSOCIATION FOR INTERNATIONAL PRACTICAL TRAINING INC
Employer identification number
13-6199596
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
ONCE COMPLETED, THE FORM 990 IS SENT TO ALL MEMBERS OF AUDIT & FINANCE COMMITTEE FOR REVIEW AND DISCUSSION. WHEN THE FINANCE COMMITTEE HAS COMPLETED THEIR REVIEW, A RECOMMENDATION FOR APPROVAL OF THE FORM 990 IS MADE AND A COPY SENT TO ALL MEMBERS OF THE BOARD. FORM 990 IS THEN FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
AIPT MAINTAINS A CONFLICT OF INTEREST POLICY AND REQUIRES EACH BOARD MEMBER TO SIGN A DISCLOSURE STATEMENT INDICATING THEY HAVE READ, UNDERSTAND AND AGREE TO BE BOUND BY THE POLICY. MEMBERS OF THE BOARD UPDATE AND SIGN A DISCLOSURE STATEMENT ON AN ANNUAL BASIS. THE POLICY REQUIRES PROMPT DISCLOSURE OF ANY POTENTIAL CONFLICTS THAT ARISE THROUGHOUT THE YEAR. IT IS THE RESPONSIBILITY OF THE CEO AND BOARD CHAIR TO BRING FORWARD TO THE EXECUTIVE COMMITTEE ANY POTENTIAL CONFLICT OF INTERESTS FOR REVIEW AND DISCUSSION.
FORM 990, PART VI, SECTION B, LINE 15A
ACCORDING TO THE BY-LAWS OF THE ORGANIZATION, THE COMPENSATION FOR THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE. THE PROCESS USED BY THE EXECUTIVE COMMITTEE TO REACH THE DETERMINATION IS OUTLINED BELOW: 1. SUBCOMMITTEE OF THE EXECUTIVE COMMITTEE CONSISTING OF CHAIR, CHAIR-ELECT, AND PAST CHAIR IS FORMED. 2. CHAIR REQUESTS CEO TO COMPLETE A SELF EVALUATION. 3. CHAIR REQUESTS FROM HR A CONFIDENTIAL PEER INPUT FORM TO BE COMPLETED BY DIRECT REPORTS AND RANDOMLY SELECTED STAFF MEMBERS. 4. HR PROVIDES CHAIR WITH A WRITTEN REPORT OF CONFIDENTIAL FEEDBACK. 5. HR BENCHMARKS CEO SALARY AGAINST VARIOUS SOURCES AND OFTEN TIMES SEEKS OUTSIDE CONSULTANT EXPERTISE TO GATHER COMPARABLE POSITION DATA. DATA FINDINGS ARE REPORTED TO CHAIR. 6. CHAIR COMPLETES REVIEW AND GOAL SETTING PROCESS WITH CEO. 7. SUBCOMMITTEE REPORTS RESULTS TO EXECUTIVE COMMITTEE WHO DETERMINES APPROPRIATE ADJUSTMENT BASED ON DATA PRESENTED. 8. EXECUTIVE COMMITTEE REPORTS RESULTS TO BOARD. 9. CHAIR NOTIFIES HR OF COMPENSATION ADJUSTMENT WHEN APPLICABLE. MERIT INCREASES FOR AIPT STAFF MEMBERS WERE FROZEN DURING 2010 THEREFORE THE CEO DID NOT RECEIVE AN INCREASE IN PAY DURING THAT PERIOD. OTHER OFFICERS (INCLUDING CFO) AND KEY EMPLOYEES FOLLOW THE SAME REVIEW PROCESS AS ALL OTHER STAFF MEMBERS. THE CEO, WITH INPUT FROM HR, IS RESPONSIBLE FOR CONDUCTING THE EVALUATION PROCESS AND DETERMINING COMPENSATION AMOUNTS FOR THE CFO.
FORM 990, PART VI, SECTION C, LINE 19
COPIES OF GOVERNING DOCUMENTS SUCH AS BY-LAWS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS, AND PUBLIC TAX REPORTS ARE AVAILABLE TO THE GENERAL PUBLIC FOR REVIEW AT AIPT'S OFFICE UPON REQUEST. IN ADDITION, AIPT'S TAX INFORMATION IS POSTED ON VARIOUS NON PROFIT ORGANIZATION INFORMATION WEBSITES (SUCH AS GUIDESTAR) THAT ARE AVAILABLE TO THE GENERAL PUBLIC.
FORM 990, PART VII, SECTION A
AS PART OF AN ONGOING ROTATION OF BOARD TERM LIMITS, THE DIRECTORS OF THE BOARD CHANGED DURING THE YEAR. SARAH CUTHILL AND DAVID DUNFORD WERE NOT VOTING MEMBERS AT DECEMBER 31, 2010.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 402,530. CHANGE IN ACCOUNTING METHOD 668,738. TOTAL TO FORM 990, PART XI, LINE 5: 1,071,268.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.