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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 566,953 | 509,171 | 620,314 | 10,484,172 | 391,878 | 12,572,488 |
| 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 | 566,953 | 509,171 | 620,314 | 10,484,172 | 391,878 | 12,572,488 |
| 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) .. | 9,797,253 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,775,235 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 566,953 | 509,171 | 620,314 | 10,484,172 | 391,878 | 12,572,488 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 29,887 | 24,333 | 14,448 | 80,198 | 292,217 | 441,083 |
| 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.).. | 7,075 | 2,465 | 389 | 754 | 19,347 | 30,030 |
| 11 | Total support. Add lines 7 through 10 | 13,043,601 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| WORLD AFFAIRS COUNCILS OF AMERICA QUALIFIES AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF 1.170A-9(F)(3) OF THE TREASURY REGULATIONS, BASED UPON THE FOLLOWING:ITS SUPPORT, AS REPORTED FOR 2022, IS 21.28%, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(I).WORLD AFFAIRS COUNCILS OF AMERICA IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL FUNDING ON A CONTINUOUS BASIS, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(II). WORLD AFFAIRS COUNCILS OF AMERICA HAS RECENTLY UNDERTAKEN SIGNIFICANT EFFORTS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT. WORLD AFFAIRS COUNCILS OF AMERICA'S PUBLIC SUPPORT, AT 21.28%, IS WELL ABOVE THE 10% MINIMUM REQUIRED FOR THE "FACTS AND CIRCUMSTANCES" TEST, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(III). OUTSIDE OF AN EXTRAORDINARY GIFT OF SUPPORT PROVIDEDE BY A LONG-TIME BOARD MEMBER, WORLD AFFAIRS COUNCILS OF AMERICA HAS RECEIVED SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALL OR MOST OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, OR FROM A SINGLE DONOR. WORLD AFFAIRS COUNCILS OF AMERICA'S CURRENT FUNDRAISING PLANS ARE TARGETED AT A BROAD BASE OF DONORS. IN THIS RESPECT, WORLD AFFAIRS COUNCILS OF AMERICA MEETS THE REQUIREMENT OF 1.170A-9(F)(3)(III)(B).WORLD AFFAIRS COUNCILS OF AMERICA REMAINS AN ORGANIZATION COMMITTED TO SERVING THE PUBLIC THROUGH ITS WORK. WORLD AFFAIRS COUNCILS OF AMERICA WORKS WITH ITS NETWORK TO EDUCATE AMERICANS IN INTERNATIONAL AFFAIRS AND CRITICAL GLOBAL ISSUES. IN 2022, WORLD AFFAIRS COUNCILS OF AMERICA CONTINUED AND EVOLVED ITS VARIOUS PROGRAMS INCLUDING ITS SPEAKER PROGRAM, NATIONAL CONFERENCE, ACADEMIC WORLDQUEST, LEADERSHIP MISSIONS, AND MEMBER SERVICES PROGRAMMING. IN THIS MANNER, WORLD AFFAIRS COUNCILS OF AMERICA MEETS THE REQUIREMENT OF 1.170A-9(F)(3)(III)(D). |
| 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 VI, SECTION A, LINE 6 | WACA MEMBERSHIP CONSISTS OF THREE MEMBERSHIP TYPES: COUNCIL MEMBERS, AFFILIATE MEMBERS, AND SUPPORTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | DIRECTORS ARE ELECTED BY THE MEMBERSHIP OF THE CORPORATION AT A MEETING HELD NO LATER THAN MAY 30 OF EACH YEAR. NOMINEES FOR ELECTION TO THE BOARD ARE ANNOUNCED TO THE MEMBERSHIP OF THE CORPORATION BY WRITTEN NOTICE AT LEAST 30 DAYS PRIOR TO THE MEETING. IF ELECTION OF DIRECTORS IS THE ONLY BUSINESS AT THIS ANNOUNCED MEETING OF THE MEMBERSHIP, THE BOARD MAY AUTHORIZE - IN LIEU OF A TELEPHONIC MEETING - AN EMAIL ELECTION, WITH VOTES CAST BY APPROPRIATE REPRESENTATIVES OF MEMBERS NOTIFIED TO THE SECRETARY. DIRECTORS ARE CONSIDERED ELECTED IF THEY RECEIVE A MAJORITY OF VOTES CAST BY REPRESENTATIVES OF MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE CEO AND FINANCE COMMITTEE. THE FINAL FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE GOVERNANCE COMMITTEE IS A STANDING COMMITTEE OF THE BOARD, CREATED TO ADVISE ON GOVERNANCE POLICIES, INCLUDING MATTERS INVOLVING BOARD POLICIES AND PRACTICES, GUIDELINES FOR DIRECTORS, RELATIONSHIPS BETWEEN BOARD AND STAFF, AND RELATIONSHIPS BETWEEN THE CORPORATION AND ITS MEMBERSHIP ORGANIZATIONS. THE GOVERNANCE COMMITTEE'S RESPONSIBILITIES INCLUDE ONGOING REVIEW AND RECOMMENDATIONS TO ENHANCE THE QUALITY AND FUTURE VIABILITY OF THE BOARD-IN EFFECT, TO SERVE AS THE "CONSCIENCE OF THE BOARD" AS THE GOVERNING BODY OF A NATIONAL ORGANIZATION WHOSE PURPOSE IS TO SERVE AND BE RESPONSIVE TO ITS MEMBERSHIP THROUGHOUT THE NATIONAL NETWORK OF WORLD AFFAIRS COUNCILS. THE ORGANIZATION ADDRESSES POTENTIAL CONFLICTS OF INTEREST, IN THE FOLLOWING MANNER: IF ANY MATTER IS PRESENTED TO THE BOARD IN WHICH ANY DIRECTOR HAS A DIRECT OR INDIRECT FINANCIAL OR OTHER PROPRIETARY INTEREST, SUCH INTEREST MUST BE FULLY DISCLOSED TO THE BOARD BEFORE THE BOARD TAKES ACTION ON SUCH MATTER. PROPERLY DISCLOSED, NO CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF ITS DIRECTORS OR BETWEEN THE CORPORATION AND ANY OTHER CORPORATION, PARTNERSHIP, ASSOCIATION, OR OTHER ORGANIZATION IN WHICH ONE OR MORE OF ITS DIRECTORS ARE ALSO DIRECTORS OF THE CORPORATION OR HAVE A FINANCIAL OR OTHER PROPRIETARY INTEREST IN THE MATTER, WILL BE VOID OR VOIDABLE SOLELY FOR SUCH REASON, OR SOLELY BECAUSE THE DIRECTOR IS PRESENT AT OR PARTICIPATES IN THE MEETING OF THE BOARD OF DIRECTORS WHICH AUTHORIZES THE CONTRACT OR TRANSACTION, OR SOLELY BECAUSE HIS, HER, OR THEIR VOTES ARE COUNTED FOR SUCH PURPOSE, PROVIDED THAT: (A) THE MATERIAL FACTS AS TO THE RELATIONSHIP OR INTEREST AND AS TO THE CONTRACT OR TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE BOARD, AND THE BOARD IN GOOD FAITH AUTHORIZES THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTES OF A MAJORITY OF THE DISINTERESTED DIRECTORS EVEN THOUGH THE DISINTERESTED DIRECTORS CONSTITUTE LESS THAN A QUORUM; OR (B) THE CONTRACT OR TRANSACTION IS FAIR AS TO THE CORPORATION AS OF THE TIME IT IS AUTHORIZED, APPROVED, OR RATIFIED BY THE BOARD. COMMON OR INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD WHICH AUTHORIZES A CONTRACT OR TRANSACTION SPECIFIED ABOVE. WACA REQUIRES THAT BOARD MEMBERS SIGN A YEARLY CONFLICT OF INTEREST STATEMENT AND THAT STAFF SIGN THE EMPLOYEE HANDBOOK WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | DURING THE CURRENT YEAR THE ORGANIZATION HIRED A NEW CEO AND PRESIDENT. AFTER A REVIEW OF SIMILAR ORGANIZATIONS' FORM 990 ON GUIDESTAR, COMPENSATION SURVEYS AND COMPARISONS WITH SALARIES EARNED BY THE CURRENT PRESIDENT AND CEO AND EXECUTIVES IN SIMILAR POSITIONS, THE BOARD SET THE COMPENSATION LEVEL FOR THE NEW CEO IN DECEMBER OF 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,530. MANAGEMENT AND GENERAL EXPENSES 98,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,080. |
| Software ID: | |
| Software Version: |