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.") .... | 7,790,829 | 5,106,110 | 4,228,352 | 5,493,534 | 4,726,094 | 27,344,919 |
| 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 | 7,790,829 | 5,106,110 | 4,228,352 | 5,493,534 | 4,726,094 | 27,344,919 |
| 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. | 27,344,919 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 7,790,829 | 5,106,110 | 4,228,352 | 5,493,534 | 4,726,094 | 27,344,919 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 55,146 | 65,754 | 34,325 | 21,174 | 25,724 | 202,123 |
| 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.).. | 26,737 | 26,158 | 14,525 | 23,565 | 34,585 | 125,570 |
| 11 | Total support Add lines 7 through 10. | 27,672,612 | |||||
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) |
||||
| 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) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
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 |
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| Return Reference | Explanation |
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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 VI, SECTION A, LINE 1 | THE BOARD OF TRUSTEES SHALL HAVE AN EXECUTIVE COMMITTEE. THE COMMITTEE SHALL CONSIST OF: THE CHAIR AND VICE CHAIR OF THE BOARD, THE PRESIDENT OF THE CORPORATION, AND NOT FEWER THAN TWO ADDITIONAL MEMBERS OF THE BOARD TO BE ELECTED ANNUALLY. THE EXECUTIVE COMMITTEE MAY EXERCISE ANY AND ALL POWERS OF THE BOARD OF TRUSTEES INCLUDING, BUT NOT LIMITED TO, THE REMOVAL OF OFFICERS WHEN BOARD IS NOT IN SESSION. IT MAY MAKE RULES FOR HANDLING AND CONDUCT OF ITS MEETINGS AND SHALL KEEP THE RECORDS HEREOF. IT SHALL REPORT EACH OF ITS ACTIONS TO THE BOARD OF TRUSTEES AT THE FIRST MEETING OF THE BOARD AFTER SUCH ACTION HAS BEEN TAKEN. |
| FORM 990, PART VI, SECTION B, LINE 11 | DRAFT OF THE 990 AS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM WILL BE REVIEWED BY THE ORGANIZATION'S VP FINANCE/TREASURER, PRESIDENT, & VP HUMAN RESOURCES/ SECRETARY. THEIR COMMENTS WILL BE FORWARDED TO THE ACCOUNTING FIRM FOR INCLUSION IN THE RETURN. A COMPLETE REVISED DRAFT OF THE 990 WILL THEN BE ELECTRONICALLY SENT TO THE BOARD OF TRUSTEES FOR COMMENT/REVIEW, IN ACCORDANCE WITH THE ORGANIZATION'S POLICY. ANY COMMENTS/QUESTIONS WILL BE ADDRESSED BY MANAGEMENT OR THE ACCOUNTING FIRM. THE FINAL 990 WILL THEN BE FILED WITH THE IRS BY THE FILING DEADLINE, INCLUDING EXTENSIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IT'S TRUSTEES AND OFFICERS REVIEW THE POLICY ANNUALLY AND SIGN A FORM THAT INDICATES THEIR COMPLIANCE WITH THE POLICY. ALL EMPLOYEES SIGN A FORM THAT ACKNOWLEDGES THEIR COMPLIANCE WITH THE POLICY. POLICY IS EXPLAINED TO NEW EMPLOYEES WHEN THEY ARE HIRED. WHEN SIGNING THE FORM, EACH PERSON DISCLOSES ANY SITUATION THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. POLICY IS INCLUDED IN ORGANIZATION'S STAFF HANDBOOK, AND STAFF ARE REFERRED TO THAT RESOURCE REGULARLY FOR RELEVANT POLICIES. IF A SITUATION ARISES AT ANY TIME WHERE AN EMPLOYEE HAS A PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIP THAT COULD REASONABLY GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST, THAT EMPLOYEE INFORMS THE PRESIDENT; WHO THEN FOLLOWS THE GUIDELINES OF THE POLICY FOR DETERMINING IF A CONFLICT EXISTS AND HOW TO PROCEED. IF SUCH A SITUATION ARISES FOR A TRUSTEE OR THE PRESIDENT, THE CHAIR OF THE BOARD IS INFORMED AND THE CHAIR CARRIES OUT THE DEFINED PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S PRESIDENT FOLLOWS THE ORGANIZATION'S COMPENSATION POLICY. THE CAL BOARD OF TRUSTEES SETS THE COMPENSATION FOR THE CAL PRESIDENT (AT HIRING AND ANNUALLY DURING THE EXECUTIVE SESSION AT THE MARCH MEETING). DOCUMENTATION OF THE REVIEW AND FINAL DECISION AT EACH MEETING WILL BE FILED WITH THE CORPORATE SECRETARY. WHEN HIRING THE PRESIDENT, AND THEREAFTER ON AN ANNUAL BASIS, THE BOARD WILL PERFORM A THOROUGH REVIEW TO DETERMINE SUITABLE COMPENSATION. THIS PROCESS WILL INCLUDE A REVIEW OF COMPARABILITY DATA BY THE BOARD OR BY AN INDEPENDENT COMPENSATION CONSULTANT HIRED BY THE BOARD. COMPARABILITY DATA CAN INCLUDE COMPENSATION SURVEYS, WRITTEN EMPLOYMENT CONTRACTS AND 990S OF SIMILAR ORGANIZATIONS. THE BOARD WILL RETAIN DOCUMENTATION OF THE DELIBERATION AND FINAL DECISION, FILED WITH THE CORPORATE SECRETARY. KEY EMPLOYEES CURRENTLY INCLUDE OFFICERS, BUT THE LIST MAY BE MODIFIED AS DETERMINED BY THE BOARD, IN KEEPING WITH THE DEFINITION IN USE BY THE IRS. PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S OTHER OFFICERS FOLLOWS THE ORGANIZATION'S COMPENSATION POLICY. AN ANNUAL PERFORMANCE REVIEW IS CONDUCTED BY SAID INDIVIDUAL'S SUPERVISOR. THE WRITTEN EVALUATION IS SUBMITTED TO THE PRESIDENT AND VP HUMAN RESOURCES FOR APPROVAL ALONG WITH ANY SALARY CHANGE RECOMMENDATION, BASED UPON SALARY INCREASE RANGES BUDGETARILY ESTABLISHED BY THE ORGANIZATION FOR ALL STAFF. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CENTER FOR APPLIED LINGUISTICS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WHEN A REQUEST IS RECEIVED, A COPY OF THE DOCUMENT IS PROVIDED, OR INSPECTION AT THE CAL OFFICE IS ARRANGED. |
| FORM 990, PART IX, LINE 11G | OTHER SERVICE FEES: PROGRAM SERVICE EXPENSES 1,483,649. MANAGEMENT AND GENERAL EXPENSES 439,431. FUNDRAISING EXPENSES 1,416. TOTAL EXPENSES 1,924,496. |
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