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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 4,675,504 | 4,717,758 | 5,011,965 | 5,272,268 | 5,667,314 | 25,344,809 |
| 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...... | 10,759,018 | 11,868,450 | 11,534,199 | 14,091,074 | 16,388,122 | 64,640,863 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 15,434,522 | 16,586,208 | 16,546,164 | 19,363,342 | 22,055,436 | 89,985,672 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 89,985,672 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 15,434,522 | 16,586,208 | 16,546,164 | 19,363,342 | 22,055,436 | 89,985,672 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 237,999 | 243,993 | 195,822 | 363,306 | 342,817 | 1,383,937 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 75,662 | 69,074 | 43,479 | 33,496 | 221,711 | |
| c | Add lines 10a and 10b. | 237,999 | 319,655 | 264,896 | 406,785 | 376,313 | 1,605,648 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 13,271 | 111,984 | 145,378 | 63,520 | 30,636 | 364,789 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 15,685,792 | 17,017,847 | 16,956,438 | 19,833,647 | 22,462,385 | 91,956,109 |
| 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) |
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| 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 | ||||
| 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 |
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| 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 |
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| 9 Distributable amount for 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Part I, Line 6 | Estimate of non-duplicative volunteer member leader position of the organization. This number does not include the hundreds of state, local, and international volunteers who work on our behalf at the local non-leader levels. |
| Part III, Line 4d | SEE ATTACHMENT 2 FOR TOTAL REVENUE AND EXPENDITURES BY PROGRAM SERVICE Public Policy - Represents expenses incurred to link association members with Congress and Federal Agencies, advocating for support for the exchange programs, removing barriers to exchange, and informing membership of Government actions affecting educational exchange. Core and Advanced Educational Services - represents expenses related to educational activities designed to support professional development by promoting core competencies, mid-level training needs and leadership symposium programming. Product Development - Expenses incurred by the Association to improve the services and products provided to the International Education field and our members by soliciting input from members and non-members to develop and define new programs and products. Other - Represents expenses incurred to support educational advisors, evaluate conferences, core and advanced education services programs, and evaluate member services. |
| Part VI, Section A, Line 1a | The Executive Committee shall have all the authority of the Board of Directors to the fullest extent permitted by applicable law, except that it shall have no authority as to the following matters: (a) the filling of vacancies in the Board of Directors; (b) the fixing of compensation of the Directors for serving on the Board or on any committee; (c) the amendment or repeal of the Bylaws or the adoption of new Bylaws; (d) the amendment or repeal of any resolution of the Board which by its terms shall not be so amendable or repealable; and (e) the removal of directors. Actions taken by the Executive Committee are subject to ratification at the next meeting of the Board. |
| Part VI, Section A, Line 6 | The organization has two categories of members, voting members and non-voting honorary members. Voting members consist of regular members, associate members, and life members. |
| Part VI, Section A, Line 7a | Voting members elect all members of the governing body in accordance with procedures specified in the organizations bylaws and standing rules. |
| Part VI, Section A, Line 7b | The Articles of Incorporation vest the governance of the corporation in the Board of Directors, though the Articles of Incorporation can be amended only by a 2/3rds vote of the associations members at an annual or special meeting. Matters which would require such a vote would be a change in the name of the corporation, its purpose, qualifications of members, general structure of the associations internal affairs, or in the limitations of activities of the corporation. |
| Part VI, Section B, Line 11b | A copy of the 990 is sent to the entire Board of Directors. Any questions about the return are to be directed to the Chair of the Governance Committee of the Board of Directors. The Governance Committee of the Board of Directors meets with the organizations independent public accountants, Executive Director, and Chief Financial Officer to review Form 990 prior to filing and then reports back to the full Board of Directors at its next regularly scheduled meeting. The board members are provided an outline created by the Senior Director of Finance/Controller that is used to guide them through the review process. The outline specifies key areas of the return that are deemed to be of particular importance to the review process. The organizations independent public accountant provides information on how the Form 990 is prepared and how it relates back to the organizations audited financial statements. |
| Part VI, Section B, Line 12c | The Governance Committee is responsible for reviewing the statements and monitoring compliance with this policy. Officers, directors, trustees, and key employees are currently required to annually sign a statement which affirms such person: a) Has received a copy of the conflicts of interest policy; b) Has read and understands the policy; c) Has agreed to comply with the policy; and d) Understands that NAFSA is a charitable corporation and, in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. |
| Part VI, Section B, Line 15a | The organization periodically uses the services of a human resources consulting firm to conduct periodic compensation studies. In 2012 and 2015 Clear Management, Inc. was retained to perform the study using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. The studies were used by the Executive Committee of the Board of Directors in 2014 and 2015 along with performance evaluation surveys collected from the entire board to determine compensation. The President reported directly to the organizations Chief Financial Officer in writing the new salary for February 2015 and February 2016. These changes were implemented in the organizations payroll system on the effective date indicated in the authorization. |
| Part VI, Section B, Line 15b | The organization has retained the services of a human resources consulting firm to conduct periodic compensation studies for a number of years for all positions on the organizations staff including the top financial position. In 2011 Clear Management, Inc. was retained to perform the study using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. Clear Management, Inc. was utilized for the same type of services on new positions added in 2013 and 2014 and review of several existing positions in 2015. The results of these studies were presented to the organizations Executive Director and Director of Human Resources. In addition, the organization participates in the Washington Higher Education Secretariats compensation survey and receives a copy of the report which it also utilizes in developing salary comparabilities. The Executive Director instructs the Director of Human Resources in writing as to the amount and effective date of salaries for persons in the category. The governing body did not review or approve salaries for persons in the category. |
| Part VI, Section C, Line 19 | The organization makes its governing documents and conflicts of interest policy available through its website. The organization makes its audited financial statements available to its members via a handout at the annual business meeting and through a formal annual report to members distributed yearly to all current members of record. The audited financials are also available on the organizations website. |
| Part XI, Line 9 | Change in Regional Net Assets from the prior year: ($133,529) |
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