Form990
Click to see list of attachments
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2012
Open to Public Inspection
A For the 2012 calendar year, or tax year beginning 07-01-2012 , 2012, and ending 06-30-2013
BCheck if applicable:
CName of organization
WORLD LEARNING INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO Box 676
Kipling Road
Room/suite
City or town, state or country, and ZIP + 4
Brattleboro, VT05302
D Employer identification number

03-0179592
E Telephone number

G Gross receipts $ 131,207,301
F Name and address of principal officer:
Donald Steinberg
676 Kipling Road
Box 676
Brattleboro,VT05302
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.worldlearning.org
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1932
M State of legal domicile: VT
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: Our mission is to empower people and strengthen institutions through education, development, and exchange programs.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 25
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 24
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ...... 5 885
6 Total number of volunteers (estimate if necessary) ............. 6 110
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -16,919
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 2,971,558 4,554,728
9 Program service revenue (Part VIII, line 2g) ......... 132,196,838 118,501,284
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... -1,870,659 1,619,342
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 47,019 329,199
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 133,344,756 125,004,553
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 32,885,784 28,401,684
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 34,468,729 36,621,417
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 115,735 101,024
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,880,393    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 69,513,415 62,049,207
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 136,983,663 127,173,332
19 Revenue less expenses. Subtract line 18 from line 12....... -3,638,907 -2,168,779
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 64,884,420 66,681,880
21 Total liabilities (Part X, line 26)............. 13,174,608 14,571,618
22 Net assets or fund balances. Subtract line 21 from line 20..... 51,709,812 52,110,262
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2012)
Form 990 (2012)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III ...............
1
Briefly describe the organization’s mission: World Learning Inc., founded in 1932, is a private, nonprofit organization that envisions a just world of engaged citizens and thriving communities. Our mission is to empower people and strengthen institutions through education, exchange and development programs that will make this vision a reality. Educational initiatives provide knowledge and skills, and create personal connections to bridge cultural differences. Locally driven international development projects build the foundations of citizen participation in under-represented communities around the world. By connecting people through experiential learning and opportunities to practice what the Organization teaches, World Learning has created a global network of more than 100,000 students and alumni, faculty, staff, and in-country partners working together to inspire and lead effective social change.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 61,547,328 including grants of $ 22,937,174 ) (Revenue $ 62,524,630 )
International Development and Exchange - World Learning International Development Programs focus on a single purpose: to bridge the gap between the desire for human development and the ability to achieve that goal. Programs in more than 20 countries work to enhance the capacity of individuals, communities and institutions to take ownership of their own development, secure just and effective policies and structures, and create sustainable positive change. The aim of each WL project is to build the knowledge, attitude, skills, awareness, and practical applications necessary to address critical global issues such as poverty and exclusion, the spread of HIV/AIDS, the marginalization of women and children, the global education crisis, and the urgent need for government accountability. WL achieves this goal through five primary program focus areas: (1) Civil Society and Governance, (2) Education, (3) HIV/AIDS, (4) International Professional, Academic, and Cultural Exchanges, and (5) Capacity Development and Training. World Learning Visitor Exchange Program and Capacity Building Services divisions have been engaged for more than twenty years, on behalf of the US Department of State and USAID, in providing experiential exchange programs that enable learning and promote understanding for over 2,000 visitors to the U.S. each year from more than 140 countries. World Learning bridges cultures and promotes understanding and cooperation among nations through the design and delivery of exchanges and observational study tours to the US for adults and students from countries around the world. Many of World Learning's professional exchanges are implemented in partnership with member organizations of the National Council for International Visitors. Learn more at www.worldlearning.org/internationaldevelopment.htm.
4b (Code:   ) (Expenses $ 31,434,266 including grants of $ 1,181,805 ) (Revenue $ 35,429,800 )
Study Abroad - A pioneer in experiential, field-based study abroad, WL offers semester, summer, and academic year programs for undergraduate students in over 50 countries worldwide, as well as comparative programs in multiple locations. Our program mission: Prepare students to be inter-culturally effective leaders, professionals, and citizens. In doing so, WL fosters a worldwide network of individuals and organizations committed to responsible global citizenship. Study Abroad fulfils this mission with field-based accredited academic study abroad programs for undergraduates. The Study Abroad experience includes: rigorous academic programs through a field-based, experiential approach; undergraduate research through Independent Study Project Case Studies; cultural immersion through fieldwork, intensive language classes, and urban and rural home stays with local families; a small group of students in each program, supported by WL faculty and staff, home-stay families, in-country experts, and community members; and, a commitment to reciprocity as the foundation of our educational philosophy. Nearly 2,000 students from 200-plus U.S. colleges and universities study in over 50 countries each year. SIT Independent Study Projects often lead to advanced research including Fulbright and Watson fellowships. Learn more at www.sit.edu/studyabroad/.
4c (Code:   ) (Expenses $ 7,777,153 including grants of $ 2,433,036 ) (Revenue $ 9,132,123 )
SIT Graduate Institute - The SIT Graduate Institute offers graduate students and professionals internationally focused full-time and low-residency accredited master's degrees, as well as certificate and professional development programs. Program options are provided in Vermont and Washington, DC. The Institute's mission: prepare students to be inter-culturally effective leaders, professionals, and citizens. In doing so, WL fosters a worldwide network of individuals and organizations committed to responsible global citizenship. Programs include international education, NGO and nonprofit management, sustainable development, social justice in intercultural relations, conflict transformation, and Teaching English to Speakers of Other Languages (TESOL). SIT alumni and partners are engaged in creating, leading and developing social justice, educational and international development organizations around the world. Degree candidates, include high-ranking government officials and leaders in civil society from the developing world, come from more than 35 countries and collectively speak over 60 languages. SIT served as a training center for early Peace Corps volunteers and attracts many returned volunteers as staff and students. WL's academic programs offered through SIT (founded as the School for International Training) are accredited by the New England Association of Schools and Colleges through its Commission on Institutions of Higher Education. Learn more at www.sit.edu/graduate/.
(Code:   ) (Expenses $ 7,129,575 including grants of $ 1,825,169 ) (Revenue $ 5,437,238 )
The Experiment in International Living - World Learning's founding program has been offering immersive cross-cultural exchanges, fun and thought-provoking adventures, and experiential learning programs since 1932. Today, EIL provides three-to-five-week summer programs for high school students in over 25 countries worldwide. The program's mission: create meaningful, dynamic experiences for students eager to challenge themselves and engage their sense of global citizenry. Each program is an authentic journey challenging participants to develop a close connection with the people and culture of another country. Through home stays, community service, language training, outdoor adventure, art, and experiential learning, students build leadership and communication skills, gain essential international experience, increase self-confidence, and enhance global awareness. The Experiment has introduced more than 70,000 young people to international issues. Annually, over $1.5 million in scholarships are funded by the philanthropic generosity of former Experimenters and other World Learning supporters. Learn more at www.experimentinternational.org.
(Code:   ) (Expenses $ 4,673,743 including grants of $ 24,500 ) (Revenue $ 4,938,315 )
International Honors Programs - International Honors Program (IHP), a program within World Learning/Study Abroad, offers undergraduate students a unique comparative learning opportunity to analyze and contrast today's global conditions, evaluate issues and challenges, and compare solutions across countries and cultures. IHP participants study issues relating to public health, the environment, globalization, urban planning, governance, social justice, and human rights. Learn more about IHP at www.sit.edu/studyabroad/location-comparative.cfm.
(Code:   ) (Expenses $ 4,916,432 including grants of $   ) (Revenue $ 1,039,178 )
Other program services, including SIT program support and auxiliary student services.
4d Other program services (Describe in Schedule O.)
(Expenses $ 16,719,750 including grants of $ 1,849,669 ) (Revenue $ 11,414,731 )
4e Total program service expensesMediumBullet117,478,497
Form 990 (2012)
Form 990 (2012)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If “Yes,” complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI and XII .................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule EClick to see attachment....
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2012)
Form 990 (2012)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I...................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II..........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If “Yes,” complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2012)
Form 990 (2012)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V ...............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
148
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
885
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletAG , AL , AM , AO , AQ , AR , AS , BC , BH , BL , BM , BO , BR , CH , CI , CM , CS , EC , EG , EI , ET , EZ , FR , GG , GH , IC , ID , IN , IT , JA , JM , JO , KE , KG , KV , LI , MA , MG , MK , ML , MO , MU , MX , NL , NP , NU , OC , PA , PE , PK , PL , PM , RI , RS , RW , SA , SF , SG , SP , SZ , TH , TS , TU , TZ , UG , UK , VM
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes,” to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2012)
Form 990 (2012)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI ...............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
25
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AK , AL , AR , AZ , CA , CO , CT , FL , GA , HI , IL , KS , KY , MA , MD , MI , MN , MO , MS , NC , ND , NH , NJ , NM , NY , OH , OK , OR , PA , RI , SC , TN , UT , VA , WA , WI , WV
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletMersea Mulat Boku-Acting ControllerPO Box 676Kipling RoadBrattleboroVT05302 (802) 258-3491
Form 990 (2012)
Form 990 (2012)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII ...............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) Robert W Adams........................................................................
Trustee; Vice Chair
 1.5
.......................   		X           0 0 0
(2) Richard J Adler........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(3) Robert C Chase........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(4) Fayezul H Choudhury........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(5) Rosamond P Delori........................................................................
Trustee; Board Chair
 1.5
.......................   		X           0 0 0
(6) Jane Edwards........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(7) Thomas H Fox........................................................................
Trustee
 3.5
.......................   		X           7,500 0 0
(8) Thomas Hiatt........................................................................
Trustee
 1.5
.......................0 		X           0 0 0
(9) Dana Smith Kull........................................................................
Trustee; Vice Chair
 1.5
.......................   		X           0 0 0
(10) Virginia A Loeb........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(11) Charles F MacCormack........................................................................
Trustee; Vice Chair
 1.5
.......................   		X           0 0 0
(12) Betsy S Michel........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(13) Paul S Muther........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(14) Emilie M Ogden........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(15) Charles F Stewart........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(16) Sue A Tempero........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(17) Adam Weinberg........................................................................
President and CEO
 55
.......................   		X   X       269,250 0 27,031
Form 990 (2012)
Form 990 (2012)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) Lawrence Cooley........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(19) Allen B Cutler........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(20) Judith Brown Meyers........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(21) Brian B Stephens........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(22) Kenneth Bartels........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(23) Robert Cosinuke........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(24) Paul Kraske........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(25) Cheryl Lewy........................................................................
Trustee
 1.5
.......................   		X           0 0 0
(26) Lisa Gurwitch........................................................................
Sr VP for Institutional Advancement & External Relations
 55
.......................   		    X       199,043 0 20,675
(27) Nancy Rowden Brock........................................................................
Senior Vice President & CFO
 55
.......................0 		    X       186,603 0 19,788
(28) Carol Jenkins........................................................................
Sr VP, Int'l Development & Exchange Programs
 55
.......................0 		    X       163,504 0 14,676
(29) Lisa Rae........................................................................
Sr VP of Legal Affairs, General Counsel
 55
.......................0 		    X       137,942 0 13,482
(30) Ross Gibson........................................................................
Sr VP, Global Human Resources [MAR2012]
 55
.......................   		    X       131,651 0 18,767
(31) John Lucas........................................................................
Sr VP for Academic Programs [MAY2012]
 55
.......................   		    X       113,047 0 9,959
(32) Kevin Carew........................................................................
Country Director
 55
.......................   		        X   145,282 0 14,763
(33) James Mullally........................................................................
Sr Capacity Building Advisor [FEB2012]
 55
.......................   		        X   143,098 0 11,397
(34) Stephen Katz........................................................................
Agreement Officer/Finance Director
 55
.......................   		        X   140,889 0 16,127
(35) Scott Lansell........................................................................
Interim Sr Vice President IDEP
 55
.......................   		        X   135,641 0 7,539
(36) Tia Pausic........................................................................
Sr Director Of Operations
 55
.......................   		        X   129,367 0 12,809
(37) Lynne Rosansky........................................................................
Former Officer
 0
.......................   		          X 121,018 0 4,679
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 2,023,835 0 191,692
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet36
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
Grant Thornton LLP226 Causeway StreetBostonMA02114 Accounting audit and tax services 220,226
Awards Limousine Service IncOne Bethesda Metero CenterBethesdaMD20814 Transportation service for youth programs 133,230
Sodexo Inc and AffiliatesPO Box 360170PittsburghPA152516170 Food services and facilities management 129,759
Isaacson Miller Inc263 Summer StBostonMA02210 President & CEO search 124,013
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet4
Form 990 (2012)
Form 990 (2012)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response to any question in this Part VIII ..............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a 0
b Membership dues....1b 0
c Fundraising events....1c 0
d Related organizations...1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and
similar amounts not included above1f 		4,554,728
g Noncash contributions included in lines
1a-1f:$ 		1,624,096
h Total. Add lines 1a-1f.......MediumBullet 4,554,728
Program Service Revenue Business Code
2a Int'l Development & Echange Progs 900099 62,524,630 62,524,630 0 0
b Study Abroad 611600 35,429,800 35,429,800 0 0
c SIT Graduate Institute 611600 9,132,123 9,132,123 0 0
d Int'l Honors Program 611600 5,437,238 5,437,238 0 0
e The Experiment in Int'l Living 611600 4,938,315 4,938,315 0 0
f All other program service revenue . 1,039,178 1,039,178 0 0
g Total. Add lines 2a–2f........MediumBullet 118,501,284
Other Revenue 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 781,124 0 -16,919 798,043
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0 0 0 0
5 Royalties...........MediumBullet 462 462 0 0
(i) Real (ii) Personal
6a Gross rents 9,200 0
b Less: rental expenses 0 0
c Rental income or (loss) 9,200 0
d Net rental income or (loss).......MediumBullet 9,200 0 0 9,200
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7,040,966 0
b Less: cost or other basis and sales expenses 6,202,748 0
c Gain or (loss) 838,218 0
d Net gain or (loss)..........MediumBullet 838,218 0 0 838,218
8a Gross income from fundraising events (not including
$ 0
of contributions reported on line 1c). See Part IV, line 18 ..
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from fundraising events..MediumBullet 0 0 0
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a Foreign currency exchange rate gain 611600 200,549 0 0 200,549
b Trustees site visit fee 611600 39,981 39,981 0 0
c Credit card convenience fee 611600 25,950 0 0 25,950
d All other revenue .... 53,057 0 0 53,057
e Total. Add lines 11a–11d ...... MediumBullet 319,537
12 Total revenue. See Instructions......MediumBullet 125,004,553 118,541,727 -16,919 1,925,017
Form 990 (2012)
Form 990 (2012)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response to any question in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 14,145,484 14,145,484
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 4,302,549 4,302,549
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 9,953,651 9,953,651
4 Benefits paid to or for members 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 1,531,954 181,975 1,119,980 229,999
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0 0 0 0
7 Other salaries and wages 28,129,457 24,891,866 2,576,827 660,764
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 835,709 797,439 29,694 8,576
9 Other employee benefits ....... 4,604,388 3,941,065 535,225 128,098
10 Payroll taxes ........... 1,519,909 1,344,185 139,860 35,864
11 Fees for services (non-employees):        
a Management ...... 62,507 14,417 48,090 0
b Legal ......... 340,082 108,303 218,843 12,936
c Accounting ........... 201,763 44,120 157,643 0
d Lobbying ........... 0 0 0 0
e Professional fundraising services. See Part IV, line 17 101,024 101,024
f Investment management fees ...... 363,015 308,563 54,452 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 3,291,230 2,657,288 605,582 28,360
12 Advertising and promotion .... 926,064 533,861 74,312 317,891
13 Office expenses ....... 2,289,016 1,860,911 325,985 102,120
14 Information technology ...... 1,260,933 1,202,387 32,198 26,348
15 Royalties .. 0 0 0 0
16 Occupancy ........... 3,196,641 3,081,968 65,606 49,067
17 Travel ............ 4,338,833 4,030,779 224,828 83,226
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0 0 0 0
19 Conferences, conventions, and meetings .... 0 0 0 0
20 Interest ........... 36,353 0 36,353 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization ..... 1,361,118 477,844 883,274 0
23 Insurance .............. 319,487 28,036 291,451 0
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Direct program costs: educational 22,921,791 22,921,791 0 0
b Direct program costs: int'l develop. 18,741,569 18,741,569 0 0
c Auxiliary services (educational) 1,120,877 1,120,877 0 0
d Bad debt reserve 212,675 0 212,675 0
e All other expenses 1,065,253 787,569 181,564 96,120
25 Total functional expenses. Add lines 1 through 24e 127,173,332 117,478,497 7,814,442 1,880,393
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2012)
Form 990 (2012)
Page 11
Part X Balance Sheet Check if Schedule O contains a response to any question in this Part X ...............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing ............. 67,258 1 37,352
2 Savings and temporary cash investments ......... 3,015,005 2 3,341,289
3 Pledges and grants receivable, net ........... 5,685,315 3 4,590,658
4 Accounts receivable, net ............. 188,222 4 60,817
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 995,568 7 1,069,610
8 Inventories for sale or use .............. 0 8 0
9 Prepaid expenses and deferred charges .......... 4,525,111 9 3,769,490
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 18,051,850
b Less: accumulated depreciation ..... 10b 10,054,634 6,666,591 10c 7,997,216
11 Investments—publicly traded securities .......... 24,106,162 11 30,636,756
12 Investments—other securities. See Part IV, line 11 ..... 19,020,219 12 14,435,862
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 614,969 15 742,830
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 64,884,420 16 66,681,880
Liabilities 17 Accounts payable and accrued expenses ......... 3,518,293 17 4,375,503
18 Grants payable ................. 878,072 18 878,072
19 Deferred revenue ................ 5,697,410 19 4,988,378
20 Tax-exempt bond liabilities ............. 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 725,263 23 434,293
24 Unsecured notes and loans payable to unrelated third parties .... 2,355,570 24 3,895,372
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 0 25 0
26 Total liabilities. Add lines 17 through 25......... 13,174,608 26 14,571,618
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 10,224,466 27 10,061,969
28 Temporarily restricted net assets ........... 11,002,858 28 11,587,689
29 Permanently restricted net assets ........... 30,482,488 29 30,460,604
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 51,709,812 33 52,110,262
34 Total liabilities and net assets/fund balances ........ 64,884,420 34 66,681,880
Form 990 (2012)
Form 990 (2012)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI ...............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
125,004,553
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
127,173,332
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-2,168,779
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
51,709,812
5
Net unrealized gains (losses) on investments ...............
5
2,569,229
6
Donated services and use of facilities .................
6
0
7
Investment expenses .....................
7
0
8
Prior period adjustments .....................
8
0
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
52,110,262
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII ..............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If “Yes,” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits
3b
Yes
 
Form 990 (2012)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
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
f
g
(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 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 monetary support
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).            
12
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........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
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 ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
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......            
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.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
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.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
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.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2012
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 2
Name of organization
WORLD LEARNING INC
  		Employer identification number

03-0179592
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 3
Name of organization
WORLD LEARNING INC
  		Employer identification number

03-0179592
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 4
Name of organization
WORLD LEARNING INC
  		Employer identification number

03-0179592
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 43,074,433 46,685,456 39,211,203 37,459,856 45,057,634
b Contributions ........ 60,830 575,658 296,453 339,333 123,383
c Net investment earnings, gains, and losses 3,797,254 -2,444,625 8,935,367 3,369,231 -5,850,982
d Grants or scholarships ..... 1,993,819 1,742,056 1,757,567 1,957,217 1,870,179
e Other expenditures for facilities
and programs ........ 		65,665 0 0 0 0
f Administrative expenses .... 0 0 0 0 0
g End of year balance ...... 44,873,033 43,074,433 46,685,456 39,211,203 37,459,856
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet14 %
b
Permanent endowment SchDMd Bullet68 %
c
Temporarily restricted endowment SchDMd Bullet18 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ................. 0 1,054,516 1,054,516
b Buildings ................ 0 8,215,001 5,526,964 2,688,037
c Leasehold improvements ............ 0 0 0 0
d Equipment ................ 0 8,782,333 4,527,670 4,254,663
e Other ................. 0 0 0 0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 7,997,216
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives 0  
(2)Closely-held equity interests 0  
(3)Other
(A) Alt. strategies: Commodities 		1,118,046 F

(B) Alt. strategies: hedge funds 		6,974,749 F

(C) Alt. strategies: private equity 		3,478,149 F

(D) Alt. strategies: real estate funds 		811,046 F

(E) Cash and cash equivalent 		2,053,872 F




Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 14,435,862
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 0
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
SchD_P05_S00_L04 Schedule D, Part V, Line 4 World Learning's Endowment Fund (the "Fund") is a long-term financial resource for World Learning and the execution of its mission. On an annual basis the Fund provides important financial resources to World Learning, primarily in the forms of 1) scholarship funding for participants in its academic and exchange programs and, 2) support for programs, new initiatives and field projects.
SchD_P10_S00_L02 Schedule D, Part X, Line 2 World Learning follows Accounting Standards Codification (ASC) 740 "Accounting for Uncertainty in Income Taxes" (formerly FIN 48). ASC 740 sets forth a recognition threshold and measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return, along with guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. WL recognizes the financial statement benefit or liability of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit or liability that has a greater than fifty percent likelihood of being realized upon ultimate settlement with the relevant tax authority. It is WL's policy to record estimated interest and penalties, if any, as part of general support expense. Management believes that its US-based income tax filings for fiscal years June 30, 2008 and prior are no longer subject to examination by federal and state taxing authorities. Management has concluded that it has no material unrecognized tax benefits or liabilities related to uncertain tax positions at June 30, 2013 and 2012.
Schedule D (Form 990) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00




SCHEDULE E(Form 990 or 990-EZ)
Department of the TreasuryInternal Revenue Service
Schools
Right pointing arrow large imageComplete if the organization answered "Yes" to Form 990, Part IV, line 13,or Form 990-EZ, Part VI, line 48.Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? ......................
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? ......................................
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No,"
please explain. If you need more space use Part II. .............................
3
 
No
 
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff? ..........
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? ...............................................
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? ...........................
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? ..............
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? .....................................
5a
 
No
b
Admissions policies? .........................................
5b
 
No
c
Employment of faculty or administrative staff? ..............................
5c
 
No
d
Scholarships or other financial assistance? ................................
5d
 
No
e
Educational policies? .........................................
5e
 
No
f
Use of facilities? ...........................................
5f
 
No
g
Athletic programs? ..........................................
5g
 
No
h
Other extracurricular activities? .....................................
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? ...........
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? ...................
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II.
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50085D
Schedule E (Form 990 or 990-EZ) 2012
Schedule E (Form 990 or 990EZ) 2012
Page 2
Part II
Supplemental Information. Complete this part to provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also complete this part to provide any other additional information (see instructions).
Identifier Return Reference Explanation
SchE_P01_S00_L03 Schedule E, Part I, Line 3 World Learning's non-discrimination policy is published in its printed promotional materials and printed registration materials.
SchE_P01_S00_L06 Schedule E, Part I, Line 6 World Learning receives funding from the US Department of Education in the form of Federal Stafford and Perkins Loans for eligible SIT Graduate Institute students.
Schedule E (Form 990 or 990-EZ) 2012
Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
General Information on Activities Outside the United States. Complete if the organization answered “Yes” to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of the grants or
assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award
the grants or assistance? ...................................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of grant funds outside
the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
Central America and the Caribbean 2 3 Program Services Educational exchange 761,975
East Asia and the Pacific 6 10 Program Services Educational exchange 4,708,406
Europe (including Iceland and Greenland) 0 0 Program Services Civil Society Strengthening 52,748
Europe (including Iceland and Greenland) 6 12 Program Services Educational exchange 7,666,999
Europe (including Iceland and Greenland) 0 0 Program Services Organizational Strengthening 5,742
Europe (including Iceland and Greenland) 0 0 Program Services Training 381,188
Middle East and North Africa 0 0 Program Services Civil Society Strengthening 423,528
Middle East and North Africa 1 6 Program Services education/orphans & vulnerable children 973,386
Middle East and North Africa 5 26 Program Services Educational exchange 5,228,451
Middle East and North Africa 1 18 Program Services Organizational Strengthening 3,311,393
Middle East and North Africa 0 0 Program Services Training 369,834
North America (including Canada and Mexico, but not the United States) 1 1 Program Services Educational exchange 394,353
Russia and the newly independent States 0 0 Program Services Educational exchange 6,931
Russia and the newly independent States 0 0 Program Services Training 108,412
South America 0 0 Program Services Civil Society Strengthening 1,639,761
South America 5 15 Program Services Educational exchange 9,313,516
South America 1 7 Program Services Organizational Strengthening 650,358
South Asia 1 6 Program Services Civil Society Strengthening 495,479
South Asia 2 5 Program Services Educational exchange 3,497,802
South Asia 0 0 Program Services Professional Exchange 530,341
South Asia 1 20 Program Services Training 312,043
Sub-Saharan Africa 1 14 Program Services Civil Society Strengthening 6,968,491
Sub-Saharan Africa 8 62 Program Services education/orphans & vulnerable children 2,840,270
Sub-Saharan Africa 11 27 Program Services Educational exchange 6,926,128
Sub-Saharan Africa 10 85 Program Services HIV Prevention 1,604,784
Sub-Saharan Africa 0 0 Program Services Organizational Strengthening 2,198,396
Sub-Saharan Africa 1 2 Program Services Training 635,677
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 63 319 62,006,392
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered “Yes” to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount of
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America and the Caribbean Civil Society Strengthening 48,230 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 197,761 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 129,641 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 107,478 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 100,130 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 93,591 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 72,075 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 47,940 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 43,256 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 36,108 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 32,309 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 23,859 wire transfers 0 n/a n/a
Central America and the Caribbean Grants Solicitation and Management 10,306 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Civil Society Strengthening 1,280,285 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Health 69,952 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Institutional Capacity 18,116 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Special Programs to Aid the Needs of Survivors 635,328 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Special Programs to aid the needs of survivors 557,058 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Special Programs to Aid the Needs of Survivors 179,789 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Special Programs to aid the needs of survivors 167,090 wire transfers 0 n/a n/a
Europe (including Iceland and Greenland) Special Programs to aid the needs of survivors 88,483 wire transfers 0 n/a n/a
North America (including Canada and Mexico, but not the United States) Community Connection 17,934 wire transfers 0 n/a n/a
Russia and the newly independent States Deliver program to PAX 25,000 wire transfers 0 n/a n/a
Russia and the newly independent States Deliver program to PAX 9,000 wire transfers 0 n/a n/a
South Asia Deliver program to PAX 84,550 wire transfers 0 n/a n/a
South Asia Deliver program to PAX 24,693 wire transfers 0 n/a n/a
South Asia Deliver program to PAX 12,500 wire transfers 0 n/a n/a
South Asia Health 16,713 wire transfers 0 n/a n/a
South Asia Special Programs to aid the needs of survivors 308,556 wire transfers 0 n/a n/a
South Asia Special Programs to Aid the Needs of Survivors 165,162 wire transfers 0 n/a n/a
South Asia Special Programs to aid the needs of survivors 67,819 wire transfers 0 n/a n/a
South Asia Special Programs to aid the needs of survivors 9,000 wire transfers 0 n/a n/a
Sub-Saharan Africa Civil Society Strengthening 701,131 wire transfers 0 n/a n/a
Sub-Saharan Africa Civil Society Strengthening 120,291 wire transfers 0 n/a n/a
Sub-Saharan Africa Civil Society Strengthening 105,079 wire transfers 0 n/a n/a
Sub-Saharan Africa Civil Society Strengthening 80,128 wire transfers 0 n/a n/a
Sub-Saharan Africa Civil Society Strengthening 67,400 wire transfers 0 n/a n/a
Sub-Saharan Africa Community-Based HIV Prevention 113,968 wire transfers 0 n/a n/a
Sub-Saharan Africa Community-Based HIV Prevention 59,638 wire transfers 0 n/a n/a
Sub-Saharan Africa Community-Based HIV Prevention 42,075 wire transfers 0 n/a n/a
Sub-Saharan Africa Community-Based HIV Prevention 16,998 wire transfers 0 n/a n/a
Sub-Saharan Africa Deliver program to PAX 42,171 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 721,228 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 587,556 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 305,397 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 174,142 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 135,564 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 130,721 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 113,220 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 98,046 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 93,426 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 68,464 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 58,600 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 42,352 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 30,152 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 29,795 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 27,831 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 11,325 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 6,034 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 5,978 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 5,972 wire transfers 0 n/a n/a
Sub-Saharan Africa Health 5,117 wire transfers 0 n/a n/a
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
61
3
Enter total number of other organizations or entities .......................MediumBullet
1
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
Scholarship Central America and the Caribbean 20 49,725 account credit 0 n/a n/a
Scholarship East Asia and the Pacific 48 116,807 account credit 0 n/a n/a
Scholarship Europe (including Iceland and Greenland) 74 205,684 account credit 0 n/a n/a
Scholarship Middle East and North Africa 39 102,625 account credit 0 n/a n/a
Scholarship South America 83 253,146 account credit 0 n/a n/a
Scholarship South Asia 49 136,142 account credit 0 n/a n/a
Scholarship Sub-Saharan Africa 118 297,832 account credit 0 n/a n/a
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If “Yes,”the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If “Yes,” the organizationmay be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 5
Part V
Supplemental Information
Complete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
Identifier ReturnReference Explanation
SchF_P01_S00_L02 Schedule F, Part I, Line 2 Monitoring use of grants to organizations outside the US includes the following procedures: 1) obtain pre-award survey (for new grant recipients only); 2) obtain and review monthly or quarterly financial statements from recipients; 3) pay sub-recipient based on financial reports and operational cash-flow status; 4) review recipients' local audit reports when available; 5) review programmatic reports from recipients; and 6) conduct monitoring and evaluation to assess sub-recipient performance.
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Schedule F (Form 990) 2012
Additional Data


Software ID: 12000197
Software Version: v1.00



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Form 990-EZ filers are not required to complete this part. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
RuffalocodyPO Box 2018
65 Kirkwood North Road SW
 
Cedar Rapids, IA52404 		Fundraising (telemarketing) services   No 109,322 74,606 34,716
 
Libretto
560 Harrison Avenue
Suite 501
Boston, MA02118 		Consultation service   No 0 6,600 -6,600
             
             
             
             
             
             
             
             
Total .................right arrow 109,322 81,206 28,116
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
AK, AL, AR, AZ, CA, CO, CT, FL, HI, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, NC, NH, NJ, NY, OH, OK, OR, RI, TN, UT, VA, WA, WI, WV
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Combine line 3, column (d), and line 10. .......... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Identifier Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2012
Additional Data


Software ID: 12000197
Software Version: v1.00
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number
03-0179592
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) Adventist Health Services
2100 Douglas Boulevard
Roseville,CA95661 		95-3484589 501c3 277,709 0 N/A N/A Health
(2) Africare
440 R Street NW
Washington,DC20001 		23-7116952 501c3 381,051 0 N/A N/A Civil Society Strengthening
(3) American Councils
1828 L Street Northwest
Washington,DC20036 		52-1067256 501c3 67,757 0 N/A N/A Capacity enhancement
(4) Catholic Relief Services
228 W Lexington
Baltimore,MD21201 		13-5563422 501c3 564,256 0 N/A N/A Civil Society Strengthening
(5) Citizen Diplomacy Council
3604 30th Street
San Diego,CA92104 		33-0628755 501c3 68,895 0 N/A N/A Deliver program to PAX
(6) Cleveland Council on World Affairs
812 Huron Rd
No 650
Cleveland,OH441151168 		34-0720549 501c3 55,018 0 N/A N/A Deliver program to PAX
(7) Colorado State University
Oval Drive
Fort Collins,CO80523 		51-0193548 501c3 125,441 0 N/A N/A Deliver program to PAX
(8) Columbus International Program
57 Jefferson Ave
No 1
Columbus,OH432153866 		31-0797960 501c3 43,922 0 N/A N/A Deliver program to PAX
(9) Core Group
6101 Kennedy Drive
Chevy Chase,MD20815 		31-1744950 501c3 10,943 0 N/A N/A Health
(10) Global Youth Leadership Institute
135 N 76th St
Milwaukee,WI53213 		20-3963841 501c3 19,125 0 N/A N/A Deliver program to PAX
(11) Handicap International (HI)
6930 Carroll Avenue
Suite 240
Takoma Park,MD209124468 		55-0914744 501c3 218,396 0 N/A N/A Special Programs to aid the needs of survivors
(12) International House of Metrolina
322 Hawthorne Ln
Charlotte,NC282042434 		26-0510072 501c3 23,844 0 N/A N/A Deliver program to PAX
(13) International Rescue Committee (IRC)
122 East 42nd Street
New Yprk,NY10168 		13-5660870 501c3 1,230,823 0 N/A N/A Special Programs to aid the needs of survivors
(14) International Youth Foundation
32 South Street
Suite 500
Baltimore,MD21202 		38-2935397 501c3 102,246 0 N/A N/A Health
(15) Macro International
11785 Beltsville Drive
Suite 300
Calverton,MD20705 		52-0955232 501c3 190,927 0 N/A N/A Health
(16) Montana Center for International Visitors
PO Box 5114
Bozeman,MT597175114 		36-3558751 501c3 30,292 0 N/A N/A Deliver program to PAX
(17) Public Health Institute
555 12th street
10th floor
Oakland,CA94607 		94-1646278 501c3 6,582 0 N/A N/A Health
(18) Reach Out & Care Wheels Inc
4135 Valley Commons Drive
Suite D
Bozeman,MT59718 		20-0402658 501c3 15,906 0 N/A N/A Special Programs to aid the needs of survivors
(19) Save the Children Federation Inc
54 Wilson Road
Westport,CT06880 		06-0726487 501c3 518,776 0 N/A N/A Health
(20) The University of Iowa (UI) Division of Sponsored Programs
2 Gilmore Hall
Iowa City,IA52242 		42-6004813 501c3 142,240 0 N/A N/A Special Programs to aid the needs of survivors
(21) Tulsa Global Alliance
800 Tucker Dr
Tulsa,OK74104 		95-3018799 501c3 47,930 0 N/A N/A Deliver program to PAX
(22) UCP Wheel for Humanity
12750 Raymer Street
Unit 4
North Hollywood,CA91605 		95-4581144 501c3 454,905 0 N/A N/A Special Programs to aid the needs of survivors
(23) Wellshare International
122 W Franklin Ave
Suite 510
Minneapolis,MN55404 		41-1397062 501c3 43,821 0 N/A N/A Health
(24) World Affairs Council of Kentucky & Southern Indiana
200 West Broadway St
Suite 607
Louisville,KY40202 		61-1078276 501c3 28,175 0 N/A N/A Deliver program to PAX
(25) World affairs Council of Seattle
2200 Alaskan Way
Suite 450
Seattle,WA98121 		91-0586924 501c3 67,925 0 N/A N/A Deliver program to PAX
(26) World Institute on Disability
510 16th Street
Suite 100
Oakland,CA94612 		94-2911623 501c3 569,271 0 N/A N/A Special Programs to aid the needs of survivors
(27) World Vision Inc
PO Box 9716
Federal Way,WA980639716 		95-1922279 501c3 1,817,464 0 N/A N/A Civil Society Strengthening
(28) World Affairs Council of Oregon
200 SW Park Ave
3rd Floor
Portland,OR97205 		93-0568356 501c3 85,006 0 N/A N/A Deliver program to PAX
(29) World Chicago
78 East Washington
2nd Floor
Chciago,IL60602 		36-3801521 501c3 102,062 0 N/A N/A Deliver program to PAX
(30) Fun 4 Kidz Inc
16620 SW 93 Avenue
Miami,FL33157 		20-2828866 501c3 19,483 0 N/A N/A Health
(31) ChildFund International
2821 Emerywood Parkway
Richmond,VA23294 		54-0536100 501c3 10,419 0 N/A N/A Health
(32) Medical Teams International (MTI)
PO Box 10
Portland,OR97207 		93-0878944 501c3 11,185 0 N/A N/A Health
(33) Christian Blind Mission International Inc
450 East Park Avenue
Greenville,SC29601 		36-2959883 501c3 1,410,186 0 N/A N/A Special Programs to aid the needs of survivors
(34) CURE International Inc
701 Bosler Avenue
Lemoyne,PA17033 		58-2248383 501c3 305,801 0 N/A N/A Special Programs to aid the needs of survivors
(35) Saint Boniface Haiti Foundation
400 North Main Street
Randolph,MA02368 		04-3067595 501c3 559,807 0 N/A N/A Special Programs to aid the needs of survivors
(36) Pathfinder International
1201 Connecticut Avenue NW
Suite 700
Washington,DC20036 		53-0235320 501c3 404,286 0 N/A N/A Strengthening NGOs Engaged in Health
(37) Heartland Internaitonal
70 East Lake Street
Suite 1020
Chicago,IL60601 		36-3693237 501c3 17,597 0 N/A N/A Community connections
(38) International Affairs council of NC
100 East Six Forks Road
Raleigh,NC27609 		51-0175681 501c3 31,992 0 N/A N/A Community connections
(39) The 21st Century Partnership for STEM Education
101 West Elm Street
Suite 350
Conshohocken,PA19428 		26-1164919 501c3 1,042,990 0 N/A N/A Deliver program to PAX
(40) Whirlwind Wheelchair International
San Francisco State University
1600 Holloway Avenue SCI 251
San Francisco,CA941324163 		94-1384645 501c3 191,897 0 N/A N/A Special Programs to aid the needs of survivors
(41) The education for employment foundation
1612 K St NW
Suite 800
Washington,DC20006 		82-0578781 501c3 18,040 0 N/A N/A University Linkages Program
(42) Nothern Nevada international Center
821 North Center Street
Reno,NV89501 		94-2796785 501c3 7,650 0 N/A N/A legislative fellows
(43) Colleagues International
555 West Crosstown Parkway
No 203
Kalamazoo,MI49008 		38-3051840 501c3 33,364 0 N/A N/A legislative fellows
(44) Kansas City international visitors council
30 West Pershing Road
Suite 405
Kansas City,MO64108 		43-1727811 501c3 16,550 0 N/A N/A legislative fellows
(45) SIM
PO Box 7900
Charlotte,NC28241 		22-1936391 501c3 20,673 0 N/A N/A health
(46) Medical Assistance International
4700 Glynco Parkway
Brunswick,GA315256800 		36-2586390 501c3 41,017 0 N/A N/A health
(47) Christian Connections for International Health
1817 Rupert Street
McLean,VA22101 		54-1932761 501c3 19,397 0 N/A N/A health
(48) Conservation International
2011 Crystal Drive
Suite 500
Arlington,VA22202 		52-1497470 501c3 57,787 0 N/A N/A health
(49) Helen Keller International
352 Park Avenue South
12th Floor
New York,NY10010 		13-5562162 501c3 19,000 0 N/A N/A health
(50) World Relief
7 East Baltimore Street
Baltimore,MD21202 		23-6393344 501c3 29,374 0 N/A N/A health
(51) Sightsavers International Inc
c/o Chapel & York Limited
1000 N West St
Suite 1200
Wilmington,DE19801 		31-1740776 501c3 63,501 0 N/A N/A health
(52) Wildlife Conservation Society
2300 Southern Boulevard
Bronx,NY10460 		13-1740011 501c3 16,262 0 N/A N/A health
(53) World Trade Center Institute
401 East Pratt Street Baltimore
Baltimore,MD21202 		52-1591820 501c3 22,361 0 N/A N/A Youth Program
(54) Center for Creative Leadership
PO Box 26300
Greensboro,NC27438 		23-7079591 501c3 146,543 0 N/A N/A health
(55) SEVA Foundation
1786 Fifth Street
Berkeley,CA94710 		38-2231279 501c3 23,478 0 N/A N/A health
(56) Food For the Hungry
1224 E Washington Street
Phoenix,AZ850341102 		95-2680390 501c3 26,734 0 N/A N/A health
(57) Medical Care Development
8401 Colesville Rd
Suite 425
Silver Spring,MD20910 		01-6022787 501c3 16,329 0 N/A N/A health
(58) Healy Family Foundation
77 Water St
Fl 9
New York,NY100054414 		13-3531967 501c3 79,034 0 N/A N/A health
(59) PSI-Population Services International
1120 19th Street NW
Suite 600
Washington,DC20036 		56-0942853 501c3 268,800 0 N/A N/A health
(60) World Affairs Council of Dallas -Fort Worth
325 North St Paul Street
No 4200
Dallas,TX75201 		75-0855628 501c3 17,398 0 N/A N/A Deliver program to PAX
(61) Orbis Institute
1818 Gaylord Street
Denver,CO80206 		84-1609946 501c3 134,669 0 N/A N/A Deliver program to PAX
(62) Institue of International Education
1400 K St NW
No 650
Washington,DC20005 		13-1624046 501c3 10,000 0 N/A N/A Deliver program to PAX
(63) Valbin's center for International Programs
14800 Hamden Lane
Suite 320
Bethesda,MD20814 		20-4180003 501c3 15,733 0 N/A N/A Deliver program to PAX
(64) University of Minnesota
Kallie OHara Learning Abroad Ctr
271 19th Ave S 230 Heller Hall
Minneapolis,MN55455 		41-6007513 501c3 136,383 0 N/A N/A Deliver program to PAX
(65) Gulf Coast CDC
227 2nd Ave N
Saint Petersburg,FL33701 		22-3898121 501c3 17,564 0 N/A N/A Deliver program to PAX
(66) International Visitors Council Detroit
111 E Kirby St
2nd Floor
Detroit,MI48202 		38-1981715 501c3 44,117 0 N/A N/A Deliver program to PAX
(67) Family Health International
359 Blackwell Street
Suite 200
Durham,NC27701 		94-3145385 501c3 93,869 0 N/A N/A Health
(68) The Salvation Army World Service Office
615 Slaters Lane
PO Box 1428
Alexandria,VA22313 		13-2923701 501c3 54,369 0 N/A N/A Health
(69) Teaching Institute for Excellence in STEM
10900 Eucilid Avenue
Cleveland,OH441067208 		37-1531888 501c3 600,000 0 N/A N/A Deliver program to PAX
(70) IRIS Inc
600 Fifth Street
No 301
Ames,IA50010 		42-1394408 501c3 57,312 0 N/A N/A Deliver program to PAX
(71) International Center of Worcester
950 Main Street
Worcester,MA01610 		04-2375529 501c3 53,473 0 N/A N/A Deliver program to PAX
(72) Tomorrow's Teaching
1800 Kenyon St NW
Washington,DC20010 		45-5272661 501c3 5,368 0 N/A N/A Deliver program to PAX
(73) Thunderbird School of Global Management
1 Global place
Voris Bldg B111
Glendale,AZ85306 		86-0105586 501c3 192,116 0 N/A N/A University Linkages Program
(74) Health Volunteers Overseas
1900 L Street NW
Suite 310
Washington,DC20036 		52-1485477 501c3 82,546 0 N/A N/A Health
(75) Cooperative Housing Foundation International
8601 Georgia Avenue
Suite 800
Silver Spring,MD209103440 		52-0846183 501c3 163,952 0 N/A N/A Health
(76) Center for Victims of Torture
649 Dayton Avenue
St Paul,MN55104 		36-3383933 501c3 207,213 0 N/A N/A Health
(77) CCI Greenheart
746 N LaSalle Drive
Chicago,IL60654 		36-3417309 501c3 10,885 0 N/A N/A Health
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
77
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2012

Schedule I (Form 990) 2012
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) Scholarships and aid - SIT Graduate Institute; Awards funded by restricted and endowed gifts of WL 53 332,782 0 N/A N/A
(2) Scholarships and aid - Experiment in International Living; Awards funded by restricted and endowed gifts of WL 441 1,609,352 0 N/A N/A
(3) Additional tuition/program fee assistance to participants of WL's enrollment-based offerings is provided. Along with such "general need" assistance, allowances are offered for tuition (staff family tuition waivers) and housing (Resident Assistants for oncampus Graduate Program). Unlike awarded scholarships, tuition "discounting" is not funded by restricted and endowed gifts to WL. Tuition assistance is available as part of World Learning's Benefit Plan to eligible employees who wish to take courses or obtain an SIT degree or certificate. Tuition assistance is also available for family members of WL employees who enroll/participate in any enrollment-based programs. There were nine such award transactions in Fiscal 2013/Academic Year 2012- 13; none of which were made to any individuals related to current or former officers, directors, trustees, key or highly-compensated employees of WL. 375 2,360,415 0 N/A N/A








Part IV
Supplemental Information.
Complete this part to provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Identifier Return Reference Explanation
SchI_P01_S00_L02 Schedule I, Part I, Line 2 Monitoring the use of grants to organizations in the US includes the following procedures: 1) obtain pre-award survey (for new grant recipients only); 2) obtain and review monthly or quarterly financial statements from recipients; 3) pay sub-recipient based on financial reports and operational cash-flow status of recipients; 4) review recipients' annual A-133 audit reports; 5) review programmatic reports from recipients; and 6) conduct monitoring and evaluation to assess sub-recipient performance.
Schedule I (Form 990) 2012


Additional Data


Software ID: 12000197
Software Version: v1.00


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,
directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? .......
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)Adam WeinbergPresident and CEO (i)
(ii)		 257,159
0 		12,091
0 		0
0 		14,452
0 		12,579
0 		296,281
0 		296,281
0
(2)Lisa GurwitchSr VP for Institutional Advancement & External Relations (i)
(ii)		 199,043
0 		0
0 		0
0 		12,663
0 		8,012
0 		219,718
0 		219,718
0
(3)Nancy Rowden BrockSenior Vice President & CFO (i)
(ii)		 186,603
0 		0
0 		0
0 		12,005
0 		7,783
0 		206,391
0 		206,391
0
(4)Carol JenkinsSr VP, Int'l Development & Exchange Programs (i)
(ii)		 163,504
0 		0
0 		0
0 		8,250
0 		6,426
0 		178,180
0 		178,180
0
(5)Lisa RaeSr VP of Legal Affairs, General Counsel (i)
(ii)		 137,942
0 		0
0 		0
0 		7,253
0 		6,229
0 		151,424
0 		151,424
0
(6)Kevin CarewCountry Director (i)
(ii)		 145,282
0 		0
0 		0
0 		6,686
0 		8,077
0 		160,045
0 		160,045
0
(7)Stephen KatzAgreement Officer/Finance Director (i)
(ii)		 140,889
0 		0
0 		0
0 		9,788
0 		6,339
0 		157,016
0 		157,016
0
(8)James MullallySr Capacity Building Advisor [FEB2012] (i)
(ii)		 143,098
0 		0
0 		0
0 		5,614
0 		5,783
0 		154,495
0 		154,495
0
(9)Ross GibsonSr VP, Global Human Resources [MAR2012] (i)
(ii)		 131,651
0 		0
0 		0
0 		6,303
0 		12,464
0 		150,418
0 		150,418
0
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Identifier Return Reference Explanation
SchJ_P01_S00_L04 Schedule J, Part I, Line 4 Lynne Rosansky received severance compensation from WL in 2012 of $125,697
Schedule J (Form 990) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 6,758 actual retail costs
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 18 180,798 "mean" price per share
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X 1 307 actual retail costs
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( Software ) X 23 1,436,233 education retail price
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it
must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2012)
Schedule M (Form 990) (2012)
Page 2
Part II
Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule M (Form 990) (2012)
Additional Data


Software ID: 12000197
Software Version: v1.00
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Identifier Return Reference Explanation
F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The complete IRS Form 990 is prepared by management of World Learning and reviewed in detail (and signed) by contracted tax advisors from a national accounting firm. A "public" copy ("public" meaning contributor detail from Schedule B is excluded) of the filing is then reviewed by World Learning's Audit Committee. Prior to electronic filing with the IRS, this "public" copy is made available to all members of World Learning's Board of Trustees.
F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c World Learning's Office of the General Counsel circulates the "Policy About Fiduciary Responsibility, Conflict of Interest, Intermediate Sanctions and Disclosures" forms to each Trustee annually, and also to Executive Committee members. The General Counsel reveiws all responses with an eye toward any disclosures that could present an issue under the "Policy". If an issue arises, General Counsel refers the matter to the Board Chairperson, who follows up on the matter in accordance with the "Policy".
F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Pursuant to the "Policy About Fiduciary Responsibility, Conflict of Interest, Intermediate Sanctions and Disclosures", World Learning's Audit Committee, an independent committee that does not have any conflicts of interest with respect to compensation paid to the Organization's executives, meets in executive session to review and approve the reasonableness of compensation for the President and CEO, and all officers and senior managers (SVP level) of World Learning. Committee members who may have conflicts of interest or are otherwise not independent from World Learning due to a business relationship recuse themselves from this Committee vote. Surveys to which World Learning subscribes in order to assess the reasonableness of all executive compensation are provided, and include third-party benchmarking information in the form of compensation market conditions. This compensation review/approval process, an action item of the Audit Committee, is performed and documented annually.
F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 Governance documents, such as the by-laws and conflict of interest policy, are made available upon request to the Corporate Secretary of World Learning. Fiscal documents, in the form of the annual audited financial statements and 990 corporate tax filing, can be accessed on the Organization's website and are also made available upon request to the Finance Department of World Learning.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.

OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
WORLD LEARNING INC
 
Employer identification number

03-0179592
Part I
Identification of Disregarded Entities (Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) World Learning Angola

Rua 21 de Janeiro Q-5 Case 217
Barrio Morro Bento
Luanda,MunicipalitySamba  
AO
Cross cultural training AO     World Learning Inc
 
 
No
(2) Fundacion World Learning (Argentina)

Avda Del Liberator 498
Piso 3
Ciudad de Buenos Aires   C1001ABR
AR
Cross cultural training AR     World Learning Inc
 
Yes
 
(3) World Learning Cyprus Ltd

41 Vyzantiou Str
Apt 2
Nicosia   2064
CY
Cross cultural training CY     World Learning Inc
 
Yes
 
(4) Centro del Programma Educational SIT (Panama)

Calle Alberto Oriol Tejada 374A
Ciudad del Saber
Clayton    
PM
Cross cultural training PM     World Learning Inc
 
Yes
 
(5) World Learning Samoa Charitable Trust

PO Box 9268
Apia    
WS
Cross cultural training WS     World Learning Inc
 
Yes
 
(6) Fundacion Privada World Learning (Spain)

Callejon de San Cecilio 13
Albaicin,Granada18010
SP
Cross cultural training SP     World Learning Inc
 
Yes
 
(7) Association of World Learning in Switzerland

Business Center
Chemin du Canal 5
Nyon   1260
SZ
Cross cultural training SZ     World Learning Inc
 
Yes
 
(8) World Learning Inc (Zanzibar)

PO Box 3040
Zanzibar    
TZ
Cross cultural training TZ     World Learning Inc
 
Yes
 
(9) School for International Training SIT Toulouse

C/O Institut Catholique
31 rue de la Fonderie
Toulouse   31 000
FR
Cross cultural training FR     World Learning Inc
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2012
Schedule R (Form 990) 2012
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V—UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) World Learning India Private LTD

F-301 2nd Floor
Lado Sarai
New Delhi   110030
IN
Cross cultural training IN World Learning Inc
  		C 1,311,293 452,186 99.99 %    
(2) World Learning do Brasil Intercambrio Educational Ltda

Av Dr Freitas 1624 Pedreira
Belem,PA66087-810
BR
Cross cultural training BR World Learning Inc
  		C 1,435,199 315,498 99.99 %    
(3) World Learning Australia Pty Ltd

20 Albert Street
Blackburn,Victoria3130
AS
Cross cultural training AS World Learning Inc
  		C 1,087,803 230,174 100 %    
(4) World Learning SC

Callejon del Carmen 101
Colonia Centro
Oaxaca   68000
MX
Cross cultural training MX World Learning Inc
  		C 0 42,491 99.99 %    
(5) The School for International Training (S Africa)

Intuthuko Junction
750 Francois Road
Cato Manor,Durban4091
SF
Cross cultural training SF World Learning Inc
  		C 1,134,481 60,643 100 %    




Schedule R (Form 990) 2012
Schedule R (Form 990) 2012
Page 3
Part V
Transactions With Related Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) World Learning Angola

 i 6,968,491 Budgeted program costs/funding
(2) Fundacion World Learning (Argentina)

 i 2,063,602 Budgeted program costs/funding
(3) World Learning Cyprus Ltd

 i 26,684 Budgeted program costs/funding
(4) Centro del Programma Educational SIT (Panama)

 i 328,766 Budgeted program costs/funding
(5) World Learning Samoa Charitable Trust

 i 212,958 Budgeted program costs/funding
(6) Fundacion Privada World Learning (Spain)

 i 1,011,834 Budgeted program costs/funding
(7) Association of World Learning in Switzerland

 i 2,300,735 Budgeted program costs/funding
(8) World Learning Inc (Zanzibar)

 i 251,712 Budgeted program costs/funding
(9) School for International Training SIT Toulouse

 i 1,220,765 Budgeted program costs/funding
(10) World Learning India Private LTD

 i 2,084,881 Budgeted program costs/funding
(11) World Learning do Brasil Intercambrio Educational Ltda

 i 2,574,516 Budgeted program costs/funding
(12) World Learning Australia Pty Ltd

 i 1,571,651 Budgeted program costs/funding
(13) World Learning SC

 i 1,015,838 Budgeted program costs/funding
(14) The School for International Training (S Africa)

 i 2,476,103 Budgeted program costs/funding
(15) World Learning Angola

 p 6,968,491 Budgeted program costs/funding
(16) World Learning Angola

 p 2,063,602 Budgeted program costs/funding
(17) World Learning Cyprus Ltd

 p 26,684 Budgeted program costs/funding
(18) Centro del Programma Educational SIT (Panama)

 p 328,766 Budgeted program costs/funding
(19) World Learning Samoa Charitable Trust

 p 212,958 Budgeted program costs/funding
(20) Fundacion Privada World Learning (Spain)

 p 1,011,834 Budgeted program costs/funding
(21) Association of World Learning in Switzerland

 p 2,300,735 Budgeted program costs/funding
(22) World Learning Inc (Zanzibar)

 p 251,712 Budgeted program costs/funding
(23) School for International Training SIT Toulouse

 p 1,220,765 Budgeted program costs/funding
(24) World Learning India Private LTD

 p 2,084,881 Budgeted program costs/funding
(25) World Learning do Brasil Intercambrio Educational Ltda

 p 2,574,516 Budgeted program costs/funding
(26) World Learning Australia Pty Ltd

 p 1,571,651 Budgeted program costs/funding
(27) World Learning SC

 p 1,015,838 Budgeted program costs/funding
(28) The School for International Training (S Africa)

 p 2,476,103 Budgeted program costs/funding
Schedule R (Form 990) 2012
Schedule R (Form 990) 2012
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under section 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V—UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2012
Schedule R (Form 990) 2012
Page 5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier Return Reference Explanation

Additional Data


Software ID: 12000197
Software Version: v1.00






TY 2012 ReasonableCauseExplanation
Name:
WORLD LEARNING INC
EIN: 03-0179592
Software ID:12000197
Software Version:v1.00
Explanation:
World Learning applied and received approval from the IRS for an initial 3-month extension to file this return by February 15, 2014. Limited internal resources had delayed the gathering of organization-wide data and eventual compilation of required schedules, contracted review by tax firm, and final review by the Audit Committee and the Board of Trustees in time for a February 15 electronic filing. A second extension was requested of, and approved by, the IRS to May 15, 2014.