Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 18,304,828 | 19,549,869 | 21,479,529 | 25,306,986 | 26,534,064 | 111,175,276 |
| 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 | 18,304,828 | 19,549,869 | 21,479,529 | 25,306,986 | 26,534,064 | 111,175,276 |
| 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. | 111,175,276 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 18,304,828 | 19,549,869 | 21,479,529 | 25,306,986 | 26,534,064 | 111,175,276 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,471 | 1,427 | 1,258 | 983 | 1,462 | 6,601 |
| 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.).. | 25,303 | 25,303 | ||||
| 11 | Total support. Add lines 7 through 10 | 111,207,180 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 | ||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1: ORGANIZATION'S MISSION STATEMENT: | THE CENTER FOR INTERNATIONAL PRIVATE ENTERPRISE (CIPE) IS A CORE INSTITUTE OF THE NATIONAL ENDOWMENT FOR DEMOCRACY AND A NON-PROFIT AFFILIATE OF THE U.S. CHAMBER OF COMMERCE. CIPE'S MISSION IS TO STRENGTHEN DEMOCRACY AROUND THE GLOBE THROUGH PRIVATE ENTERPRISE AND MARKET-ORIENTED REFORM, FULFILLING VISIONS OF A WORLD WHERE DEMOCRACY DELIVERS THE FREEDOM AND OPPORTUNITY FOR ALL TO PROSPER. FOUNDED IN 1983, CIPE PARTNERS WITH LOCAL BUSINESS ASSOCIATIONS, CHAMBERS OF COMMERCE, UNIVERSITIES, THINK TANKS AND ADVOCACY GROUPS WORLDWIDE TO IMPLEMENT INNOVATIVE, COST-EFFECTIVE, BUSINESS-LED SOLUTIONS TO COMPLEX POLICY AND GOVERNANCE CHALLENGES. THE BULK OF CIPE'S WORK IS PERFORMED IN EMERGING ECONOMIES AND FRAGILE DEMOCRACIES, HOWEVER RESULTING PROGRAMS HAVE CREATED OPPORTUNITIES FOR CITIZENS FROM MANY WALKS OF LIFE. HEADQUARTERED IN WASHINGTON DC, CIPE HAS FIELD OFFICES AND REPRESENTATIVES ON THE GROUND IN MORE THAN A DOZEN COUNTRIES. CIPE MAINTAINS A NETWORK OF MORE THAN 130 ORGANIZATIONS SPANNING OVER 70 COUNTRIES VIA A SMALL GRANTS PROGRAM. A WIDE RANGE OF DONORS DIRECTLY SUPPORT CIPE'S WORK, AND CIPE REGULARLY COLLABORATES WITH OTHER INTERNATIONAL DEVELOPMENT AND DEMOCRACY ORGANIZATIONS TO CARRY OUT JOINT PROJECTS. ADDITIONALLY, MANY CIPE PROGRAMS HAVE BECOME MODELS FOR ACTIVITIES WORLDWIDE BY OTHER GLOBAL ORGANIZATIONS AND LOCAL PARTNERS. CIPE IMPLEMENTS PROJECTS IN FIVE MAIN FOCUS AREAS: - DEMOCRATIC GOVERNANCE: IMPROVING TRANSPARENCY AND ACCOUNTABILITY IN THE PUBLIC AND PRIVATE SECTORS. - BUSINESS ADVOCACY: EMPOWERING THE PRIVATE SECTOR BY BUILDING THE CAPACITY OF BUSINESS ASSOCIATIONS AND THINK TANKS. - ENTERPRISE ECOSYSTEMS: BUILDING MARKET INSTITUTIONS, REDUCING BARRIERS TO BUSINESS AND PROMOTING ENTREPRENEURSHIP. - ANTI-CORRUPTION AND ETHICS: IMPROVING INTEGRITY, LIMITING OPPORTUNITIES FOR CORRUPTION AND STRENGTHENING COMPLIANCE. - TRADE FACILITATION: DEMOCRATIZING OPPORTUNITY TO PARTICIPATE IN A GLOBAL ECONOMY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE AUDIT FIRM THAT PREPARES CIPE'S ANNUAL AUDIT. CIPE'S AUDIT COMMITTEE REVIEWED THE DRAFT FORM 990 IN DETAIL AT A COMMITTEE MEETING PRIOR TO SUBMISSION. REPRESENTATIVES OF THE FIRM THAT PREPARED THE FORM AND RESPONSIBLE CIPE STAFF WERE PRESENT AT THE MEETING TO PROVIDE ADDITIONAL INFORMATION AND ANSWER QUESTIONS. THE FULL BOARD OF DIRECTORS WAS PROVIDED THE FINAL DRAFT FORM 990 FOR REVIEW AT A REGULARLY SCHEDULED MEETING PRIOR TO THE FILING OF THE RETURN. AT THAT MEETING, THE CHAIRMAN OF THE AUDIT COMMITTEE REPORTED ON THE COMMITTE'S DETAILED REVIEW OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR COMPLIANCE WITH THE CIPE CODE OF ETHICS, WHICH ADDRESSES CONFLICTS OF INTEREST. EACH OFFICER, DIRECTOR AND COMMITTEE MEMBER MUST COMPLETE AND SUBMIT AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT TO THE CHAIRMAN. UNDER THE CODE OF ETHICS, DIRECTORS MUST (A) DISCLOSE TO THE BOARD CHAIR THE EXISTENCE OF CIRCUMSTANCES OF ANY TRANSACTION OR RELATIONSHIP THAT THE DIRECTOR REASONABLY BELIEVES COULD GIVE RISE TO AN ACTUAL OR APPARENT CONFLICT OF INTEREST WITH CIPE, (B) REFRAIN FROM USING PERSONAL INFLUENCE TO ENCOURAGE CIPE TO TAKE ACTION OR DECLINE TO TAKE AN ACTION INVOLVING SUCH TRANSACTION OR RELATIONSHIP AND (C) RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS OR DECISIONS REGARDING SUCH TRANSACTIONS OR RELATIONSHIPS WITH DIRECTORS, OFFICERS OR EMPLOYEES OF CIPE. ANY CONFLICT OF INTEREST THAT IS MATERIAL ENOUGH TO CALL INTO QUESTION A DIRECTOR'S ABILITY TO EXERCISE HIS OR HER FIDUCIARY DUTY TO CIPE, APART FROM A PARTICULAR TRANSACTION, WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. IN DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR THE COMMITTEE REVIEWS AND COMPARES COMPENSATION DATA OF THE TOP MANAGEMENT OFFICIALS OF COMPARABLE ORGANIZATIONS AND COMPENSATION DATA IN PUBLICLY AVAILABLE COMPENSATION SURVEYS. ADDITIONALLY, THE COMMITTEE CONSIDERS THE RESULTS OF A MARKET COMPARISON OF CIPE COMPENSATION, INCLUDING COMPENSATION OF THE EXECUTIVE DIRECTOR, THAT AN OUTSIDE, INDEPENDENT FIRM IS PERIODICALLY COMMISSIONED TO PREPARE. A WRITTEN PERFORMANCE EVALUATION/JUSTIFICATION OF ANY CHANGE IN COMPENSATION AND A RECORD OF THE COMMITTEE'S DECISION ARE KEPT ON FILE. CIPE'S HUMAN RESOURCES DIRECTOR AND MANAGING DIRECTOR, PLANNING & HUMAN RESOURCES, ESTABLISH AND MAINTAIN JOB CLASSIFICATIONS AND COMPENSATION RANGES FOR ALL POSITIONS BASED ON REGULAR REVIEW OF PUBLISHED COMPENSATION SURVEYS OF THE NONPROFIT SECTOR AND OTHER COMPARABILITY DATA. BASED ON THIS INFORMATION, INDIVIDUAL TOTAL COMPENSATION IS DETERMINED BY THE INDIVIDUAL'S SUPERVISOR AND THE HUMAN RESOURCES DIRECTOR AND APPROVED BY THE MANAGING DIRECTOR, PLANNING & HUMAN RESOURCES AND EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. COMPENSATIONS LEVELS FOR ALL POSITIONS ARE ALSO REVIEWED ANNUALLY BY THE BOARD. AN INDEPENDENT COMPENSATION CONSULTANT PERIODICALLY REVIEWS COMPENSATION LEVELS AND RANGES AND PROVIDES SUPPORTING DATA AND ANALYSIS TO CIPE'S HUMAN RESOURCES DIRECTOR, THE MANAGING DIRECTOR, PLANNING & HUMAN RESOURCES AND THE EXECUTIVE DIRECTOR. THE INFORMATION IS THEN PRESENTED TO THE BOARD FOR THEIR REVIEW AND DISCUSSION. AN INDEPENDENT MARKET REVIEW AND COMPARISON OF CIPE'S SALARIES AND THEIR CORRELATION TO THE NON-PROFIT SECTOR WAS CONDUCTED IN MARCH, 2019. COMPENSATION REVIEWS HAPPEN ANNUALLY ON THE ANNIVERSARY DATE OF THE EMPLOYEE'S HIRE. |
| FORM 990, PART VI, SECTION C, LINE 19 | CIPE BOARD OF DIRECTORS CODE OF ETHICS, WHICH INCLUDES THE CONFLICT OF INTEREST POLICY, AND CIPE BYLAWS ARE MADE AVAILABLE ON THE CIPE WEBSITE. THE FORM 990 AND OTHER GOVERNING DOCUMENTS ARE ALL MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ALL REQUESTS ARE FORWARDED TO THE MANAGING DIRECTOR, OPERATIONS, WHO WILL FORWARD A COPY OF THE DOCUMENTS TO THE REQUESTOR. |
| FORM 990, PART IX, LINE 11G | CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 3,333,243. MANAGEMENT AND GENERAL EXPENSES 627,316. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,960,559. |
| Software ID: | |
| Software Version: |