Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 1,378,728 | 2,110,984 | 1,455,895 | 1,157,748 | 186,375 | 6,289,730 |
| 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 | 1,378,728 | 2,110,984 | 1,455,895 | 1,157,748 | 186,375 | 6,289,730 |
| 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).. | 1,632,195 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 4,657,535 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,378,728 | 2,110,984 | 1,455,895 | 1,157,748 | 186,375 | 6,289,730 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 64 | 44 | 1,130 | 980 | 2,218 | |
| 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 VI.).. | 2,948 | 1,040 | 8,064 | 271 | 29 | 12,352 |
| 11 | Total support Add lines 7 through 10. | 6,304,300 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME - 2010 AMOUNT: $ 2,948. 2011 AMOUNT: $ 869. 2012 AMOUNT: $ 8,005. 2014 AMOUNT: $ 5. BOOK SALES - 2011 AMOUNT: $ 171. 2012 AMOUNT: $ 59. 2013 AMOUNT: $ 271. 2014 AMOUNT: $ 24. |
| SCHEDULE A, PART II: | ON NOVEMBER 20, 2014, THE CENTER'S BOARD VOTED AND APPROVED THAT THE CENTER BRING ITS PRINCIPAL PROJECTS TO CLOSURE AND CEASE OPERATIONS AS OF JANUARY 31, 2015. THE CENTER IS COMPLETING A SHORT-YEAR RETURN AS OPERATIONS HAVE CEASED. |
| SCHEDULE A, PART II, LINE 1: | DURING THE PREPARATION OF THE SHORT YEAR FEDERAL FORM 990, IT WAS NOTED THAT SOME OF THE CONTRIBUTIONS RECORDED FOR OCTOBER 31, 2014 WERE REQUESTED BY THE DONOR TO BE RETURNED, AS PART OF THE CENTER'S DISSOLUTION. ACCORDINGLY, THIS LINE ITEM, AS WELL AS LINE 5 IN THE 2013 COLUMN HAVE BEEN ADJUSTED TO REFLECT ACTUAL CONTRIBUTIONS. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | ON NOVEMBER 20, 2014, THE CENTER'S BOARD VOTED AND APPROVED THAT THE CENTER BRING ITS PRINCIPAL PROJECTS TO CLOSURE AND CEASE OPERATIONS AS OF JANUARY 31, 2015. THE DISSOLUTION OF THE CENTER WAS APPROVED BY THE BOARD AT ITS MEETING ON JANUARY 16, 2015. ON JANUARY 20, 2015, THE CENTER ENTERED INTO AN AGREEMENT WITH THE INSTITUTE FOR INTERNATIONAL STUDIES (IIS), WHICH IS A SECTION 501(C)(3) PUBLIC CHARITY, TO TRANSFER ANY REMAINING NET ASSETS TO IIS. |
| FORM 990, PART VI, SECTION A, LINE 2 | DR. ROY GODSON, PRESIDENT/DIRECTOR, AND JEFFREY BERMAN, VP/TREASURER/DIRECTOR, HAVE A BUSINESS RELATIONSHIP IN A FOR-PROFIT ENTITY. DR. ROY GODSON, PRESIDENT/DIRECTOR AND JEFFREY BERMAN, VP/TREASURER/DIRECTOR ALSO SERVE IN THESE SAME CAPACITIES FOR ANOTHER 501(C)(3) ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE CORPORATION CONSIST OF THOSE INDIVIDUALS WHO HAVE EXECUTED THE CERTIFICATE OF INCORPORATION AND SUCH OTHER INDIVIDUALS AS, FROM TIME TO TIME, MAY BE ELECTED AS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBER'S PRIMARY FUNCTIONS INCLUDE CONSIDERATION OF AMENDMENTS OF THE CERTIFICATE OF INCORPORATION AND THE BYLAWS, AND OVERSIGHT OF THE COMPOSITION OF THE BOARD OF DIRECTORS AND ITS ACTIVITIES. MEMBERS MAY ELECT OTHER INDIVIDUALS TO SERVE AS MEMBERS BY A MAJORITY VOTE AT ANY MEETING OF THE MEMBERS WHICH IS DULY CALLED FOR THAT PURPOSE AND AT WHICH A QUORUM IS PRESENT. THE MEMBERS ELECT THE BOARD OF DIRECTORS TO SERVE A TWO YEAR TERM. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | ONCE THE DRAFT FEDERAL FORM 990 IS RECEIVED, A COPY IS FORWARDED TO THE CENTER'S LEGAL COUNSEL FOR REVIEW. AN INTERNAL REVIEW IS ALSO CONDUCTED BY THE CENTER'S VP/TREASURER/DIRECTOR, JEFFREY BERMAN; BOOKKEEPERS; AND PRESIDENT/DIRECTOR, DR. ROY GODSON. THE COMMENTS FROM THE REVIEWS ARE THEN FORWARDED TO RAFFA, P.C. TO BE ADDRESSED. THE BOARD OF DIRECTORS ARE BRIEFED ON THE FEDERAL FORM 990 AT THE CENTER'S ANNUAL MEETING AND PROVIDED A COPY OF THE AUDITED FINANCIAL STATEMENTS AND ALL RECOMMENDATIONS FROM THE CENTER'S INDEPENDENT AUDITORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY HAS BEEN REVIEWED AND APPROVED BY THE CENTER'S BOARD OF DIRECTORS. ALL DIRECTORS HAVE BEEN MADE AWARE OF ITS PROVISIONS. TIME IS ALLOCATED AT EACH BOARD MEETING TO RAISE ANY POTENTIAL CONFLICTS. IN ADDITION, ALL EXPENSES ARE REVIEWED BY THE CENTER'S VP/TREASURER/DIRECTOR FOR ANY POTENTIAL CONFLICT OF INTEREST. ANY THAT ARISE ARE THEN BROUGHT TO THE ATTENTION OF THE CENTER'S PRESIDENT AND BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | DURING THE SHORT FISCAL YEAR ENDED JANUARY 31, 2015, ONLY THE CENTER'S FULL TIME VP/TREASURER/DIRECTOR WAS COMPENSATED. HIS COMPENSATION WAS SET BY THE BOARD OF DIRECTORS WITH THE VP/TREASURER/DIRECTOR RECUSING HIMSELF FROM THE DISCUSSION AND VOTE. THIS IS DONE AFTER A REVIEW OF RELEVANT COMPARABILITY DATA DEVELOPED BY THE CENTER'S LEGAL COUNSEL; THIS INCLUDES THE SALARIES OF CHIEF OFFICIALS IN COMPARABLE NON-PROFIT ORGANIZATIONS. THE BOARD'S DELIBERATION AND DECISION ON EXECUTIVE COMPENSATION ARE THEN RECORDED IN THE BOARD MEETING MINUTES. THIS REVIEW AND INCREASE WAS LAST PERFORMED IN 2013. IN 2014 MR. BERMAN VOLUNTARILY REDUCED HIS COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CENTER'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CULTURE OF LAWFULNESS - MEXICO PROJECT CONSULTANTS: PROGRAM SERVICE EXPENSES 29,449. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,449. OPERATIONS CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,225. CULTURE OF LAWFULNESS - MIDDLE EAST PROJECT CONSULTANTS: PROGRAM SERVICE EXPENSES 11,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,660. SECURITY CAPABILITIES CONSULTING: PROGRAM SERVICE EXPENSES 26,913. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,913. |
| FORM 990, PART XII, LINE 1, CHANGE IN ACCOUNTING METHOD: | ON NOVEMBER 20, 2014, THE CENTER'S BOARD OF DIRECTORS VOTED AND APPROVED THAT THE CENTER BRING ITS PRINCIPAL PROJECTS TO CLOSURE AND CEASE OPERATIONS AS OF JANUARY 31, 2015. THE DISSOLUTION OF THE CENTER WAS APPROVED BY THE BOARD AT ITS MEETING ON JANUARY 16, 2015. ON JANUARY 20, 2015, THE CENTER ENTERED INTO AN AGREEMENT WITH THE INSTITUTE FOR INTERNATIONAL STUDIES (IIS) TO TRANSFER ANY REMAINING NET ASSETS TO IIS. THE DISSOLUTION RESULTED IN THE CENTER'S ADOPTION OF THE LIQUIDATION BASIS OF ACCOUNTING. THIS BASIS OF ACCOUNTING IS CONSIDERED APPROPRIATE WHEN, AMONG OTHER THINGS, LIQUIDATION OF AN ORGANIZATION IS PROBABLE AND THE NET REALIZED VALUES OF ASSETS ARE REASONABLY DETERMINED. UNDER THIS BASIS OF ACCOUNTING, ASSETS ARE VALUED AT THEIR NET REALIZABLE VALUES, AND LIABILITIES ARE STATED AT THEIR ESTIMATED SETTLEMENT AMOUNTS. THE CONVERSION TO A LIQUIDATION BASIS OF ACCOUNTING REQUIRED MANAGEMENT TO MAKE SIGNIFICANT ESTIMATES AND JUDGMENTS THAT AFFECT THE REPORTED AMOUNTS OF ASSETS, LIABILITIES, REVENUE AND EXPENSE, AND RELATED DISCLOSURE OF CONTINGENT ASSETS AND LIABILITIES. |
| FORM 990, PART XII, LINE 2: | NOTE THAT THE CENTER RECEIVED AUDITED FINANCIAL STATEMENTS FOR THE FIFTEEN MONTHS ENDED JANUARY 31, 2015. |
| FORM 990, PART IV, LINE 12A: | THE CENTER RECEIVED SEPARATE INDEPENDENT AUDITED FINANCIAL STATEMENTS FOR THE FIFTEEN-MONTH PERIOD ENDED JANUARY 31, 2015. |
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