Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,200,637 | 1,036,264 | 1,561,885 | 1,158,878 | 1,345,348 | 6,303,012 |
| 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 | 502,067 | 872,964 | 904,834 | 998,528 | 469,387 | 3,747,780 |
| 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 | 1,702,704 | 1,909,228 | 2,466,719 | 2,157,406 | 1,814,735 | 10,050,792 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 64,792 | 75,354 | 76,467 | 86,215 | 62,975 | 365,803 |
| 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.. | 64,792 | 75,354 | 76,467 | 86,215 | 62,975 | 365,803 |
| 8 | Public support. (Subtract line 7c from line 6.) | 9,684,989 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,702,704 | 1,909,228 | 2,466,719 | 2,157,406 | 1,814,735 | 10,050,792 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 314,782 | 391,414 | 392,081 | 429,651 | 409,719 | 1,937,647 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 314,782 | 391,414 | 392,081 | 429,651 | 409,719 | 1,937,647 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 38,649 | 38,649 | ||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 65,647 | 40,243 | 46,160 | 48,847 | 70,230 | 271,127 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,083,133 | 2,379,534 | 2,904,960 | 2,635,904 | 2,294,684 | 12,298,215 |
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2015 AMOUNT: $ 65,647. 2016 AMOUNT: $ 40,243. 2017 AMOUNT: $ 46,160. 2018 AMOUNT: $ 48,847. 2019 AMOUNT: $ 70,230. |
| 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 VI, SECTION A, LINE 3 | THE ORGANIZATION ENGAGED CALDERON ENTERPRISES TO PROVIDE AN EXECUTIVE DIRECTOR TO THE ORGANIZATION. THE ORGANIZATION COMPENSATED THE MANAGEMENT COMPANY $133,900 FOR SERVICES PROVIDED DURING THE TAX YEAR. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERS: INDIVIDUAL MEMBERS, ORGANIZATIONAL MEMBERS, NATIONAL MEMBERS, MEMBERS-AT-LARGE, LIFE MEMBERS, AND HONORARY MEMBERS AS DETERMINED BY THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERSHIP CLASSES OF ESU HAVE THE RIGHT TO APPROVE BOARD MEMBER NOMINATIONS AND ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL MEMBERSHIP CLASSES OF ESU HAVE THE RIGHT TO INTRODUCE AND ADOPT MOTIONS TO THE ANNUAL GENERAL MEETING. THE BYLAWS MAY BE AMENDED, REPEALED, OR MODIFIED, AND NEW BYLAWS ADOPTED, BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERSHIP AT THE ANNUAL GENERAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT AN ACCURATE AND COMPLETE RETURN IS FILED. AFTER THE RETURN HAS BEEN PREPARED A COPY IS EMAILED TO BOTH THE EXECUTIVE DIRECTOR AND THE BOARD FOR REVIEW. ANY COMMENTS ARE SUMMARIZED AND ADDRESSED. ONCE THIS PROCESS HAS BEEN COMPLETED, THE RETURN IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ENGLISH-SPEAKING UNION OF THE UNITED STATES - NATIONAL HEADQUARTERS CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY THAT IT MONITORS AND ENFORCES. THE BOARD CURRENTLY MANDATES THAT ALL MEMBERS OF THE GOVERNING BODY AND OFFICERS DISCLOSE ALL INTERESTS THAT COULD LEAD TO CONFLICTS WHEN ELECTED TO THE BOARD AND AGAIN UPON RE-ELECTION. THE ORGANIZATION'S POLICY REQUIRES ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY TO ANNUALLY SIGN A COPY OF THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE STATEMENTS ARE SUBMITTED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE AUDIT COMMITTEE WILL NOTIFY MEMBERS OF MANAGEMENT OR THE GOVERNING BODY ABOUT SUCH CONFLICT AND INVESTIGATE THE CONFLICT. THE OFFICER OR DIRECTOR WHO MAY HAVE A CONFLICT OF INTEREST WILL BE EXCUSED FROM THE BOARD OR COMMITTEE MEETING FOR THE DURATION OF THE DISCUSSION AND VOTE ON THE MATTER. THE RESULTS OF THE INVESTIGATION WILL BE SUMMARIZED AND DOCUMENTED BY THE AUDIT COMMITTEE AND IS THEN REPORTED TO THE BOARD CHAIRMAN. IF THE BOARD ESTABLISHES THAT AN ACTUAL CONFLICT EXISTS, THE MEMBER OF MANAGEMENT OR THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. ALL ACTION REGARDING CONFLICT OF INTEREST TRANSACTIONS ARE RECORDED IN THE MINUTES OF THE BOARD OR BOARD COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | AS REPORTED IN THE RESPONSE TO PART VI, LINE 3, THE ORGANIZATION USED A MANAGEMENT COMPANY TO PROVIDE AN EXECUTIVE DIRECTOR TO THE ORGANIZATION DURING THE TAX YEAR. THE EXECUTIVE DIRECTOR LISTED IN PART VII WAS COMPENSATED BY THE MANAGEMENT COMPANY. THE ORGANIZATION HAS A COMPENSATION COMMITTEE CONSISTING OF INDEPENDENT PERSONS WHO DETERMINED THE COMPENSATION PAID TO THE MANAGEMENT COMPANY FOR THE EXECUTIVE DIRECTOR SERVICES. THE COMMITTEE REVIEWED APPROPRIATE AND ADEQUATE DATA FROM VARIOUS SOURCES, INCLUDING AVAILABLE COMPENSATION STUDIES, TO DETERMINE REASONABLE COMPENSATION. THE COMPENSATION WAS APPROVED BY THE COMMITTEE AND CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE WWW.ESUUS.ORG. THE FORM 990, AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS: PROGRAM SERVICE EXPENSES 61,587. MANAGEMENT AND GENERAL EXPENSES 76,770. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,357. INSTRUCTORS: PROGRAM SERVICE EXPENSES 87,263. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,263. REPAIRS AND MAINTENANCE SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 61,026. MANAGEMENT AND GENERAL EXPENSES 20,342. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,368. TEMPORARY WORKERS: PROGRAM SERVICE EXPENSES 4,081. MANAGEMENT AND GENERAL EXPENSES 4,174. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,255. GRAPHIC/VIDEO SERVICES: PROGRAM SERVICE EXPENSES 5,100. MANAGEMENT AND GENERAL EXPENSES 950. FUNDRAISING EXPENSES 275. TOTAL EXPENSES 6,325. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,818. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,818. |
| FORM 990, PART XI, LINE 9: | BRANCH ASSET VALUATION ADJUSTMENT 61,400. EXCHANGE LOSS -367. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |