2024-10-15T08:04:55-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 850895407 FRIENDS OF AAS FOUNDATION C/O GRF CPAS FRIE 2128883033 4550 MONTGOMERY AVE 800 BETHESDA MD 20814 ROBERT LANGER SECRETARY 2128883033 2024-10-15 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2023 2024-10-15 13:58:12Z JAMES COLLINS 4550 MONTGOMERY AVE 800 BETHESDA MD 20814 14741850 0 X N/A X 2020 DE SEE PART III, LINE 1. 6 6 0 0 0 0 0 0 0 0 733113 -261982 0 0 733113 -261982 9274713 10000000 0 0 0 0 0 0 0 86848 125657 9361561 10125657 -8628448 -10387639 32354330 26739476 0 0 32354330 26739476 X FRIENDS OF AASM FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE FRIENDS OF THE ANGLO-AMERICAN SCHOOL OF MOSCOW, INC. (FAASM), (SEE SCHEDULE O) AND THE DIPLOMATIC SCHOOL ANGLO AMERICAN SCHOOL OF MOSCOW (DIPLOMATIC SCHOOL AAS) CHARTERED BY THE EMBASSIES OF THE UNITED STATES, UNITED KINGDOM AND CANADA IN 1949, & THE NON-COMMERCIAL ORGANIZATION ANGLO AMERICAN SCHOOL OF MOSCOW (AAS NCO), (COLLECTIVELY, THE SUPPORTED ORGANIZATIONS). 0 0 10000000 10000000 FRIENDS OF AAS FOUNDATION WILL RECEIVE, INVEST, AND MANAGE FUNDS FOR THE BENEFIT OF THE SUPPORTED ORGANIZATIONS AND MAKE DISTRIBUTIONS AND GRANTS IN SUPPORT OF THE SUPPORTED ORGANIZATIONS. 10000000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X ROBERT LANGER 2128883033 299 PARK AVENUE NEW YORK NY 10171 X JAMES COLLINS CHAIR 1.00 0.50 X X 0 0 0 LEIGH SARTY TREASURER 1.00 0.50 X X 0 0 0 ROBERT LANGER SECRETARY 1.00 0.50 X X 0 0 0 MICHELLE BOND DIRECTOR 1.00 0.50 X 0 0 0 ELLEN STERN DIRECTOR 1.00 0.50 X 0 0 0 CHARLES BARDER DIRECTOR 1.00 0.50 X 0 0 0 0 0 0 0 0 0 0 0 709559 709559 14032291 15003832 -971541 -971541 -971541 -261982 0 0 -261982 10000000 10000000 21091 21091 104566 104566 10125657 10000000 125657 0 84679 89595 32269651 26649881 32354330 26739476 0 0 X 32354330 26739476 32354330 26739476 32354330 26739476 -10387639 4772785 0 X 0 0 0 X X X 3 FRIENDS OF THE ANGLO-AMERICAN SCHOOL OF MOSCOW 133947443 7 1 0 0 DIPLOMATIC SCHOOL ANGLO AMERICAN SCHOOL OF MOSCOW (DIPLOMATIC SCHOOL AAS) 999009999 2 1 10021091 0 NON-COMMERCIAL ORGANIZATION ANGLO AMERICAN SCHOOL OF MOSCOW (AAS NCO) 999009999 2 1 0 0 3 10021091 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 4B: THE BOARD OF DIRECTORS WILL MAKE ALL DETERMINATIONS REGARDING DISTRIBUTIONS AND GRANTS TO THE SUPPORTED ORGANIZATIONS, AND IT WILL MAINTAIN CONTROL AND DISCRETION OVER ALL FUNDS IT RECEIVES. WHEN THE BOARD OF DIRECTORS OF THE SUPPORTING ORGANIZATION MAKES A GRANT TO DIPLOMATIC SCHOOL AAS OR AAS NCO, IT WILL MAKE SUCH A GRANT TO SUPPORT A SPECIFIC PROJECT THAT IT HAS DETERMINED FURTHERS THE SUPPORTED ORGANIZATION'S EDUCATIONAL AND CHARITABLE PURPOSES. IT WILL ALSO REQUIRE DIPLOMATIC SCHOOL AAS OR AAS NCO, AS APPLICABLE, TO SUBMIT REPORTS DOCUMENTING THE USE OF SUCH GRANTS, AND IT WILL MAINTAIN APPROPRIATE RECORDS SHOWING THAT THOSE FUNDS WERE USED FOR EDUCATIONAL OR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE. PART IV, SECTION A, LINE 4C: THE SUPPORTING ORGANIZATION WILL ENTER INTO GRANT AGREEMENTS WITH DIPLOMATIC SCHOOL AAS AND AAS NCO. THESE GRANT AGREEMENTS WILL: REQUIRE DIPLOMATIC SCHOOL AAS/AAS NCO TO USE THE GRANT FUNDS ONLY FOR THE PURPOSES FOR WHICH THE GRANT WAS MADE; REQUIRE DIPLOMATIC SCHOOL AAS/AAS NCO TO SUBMIT PERIODIC REPORTS ON THE USE OF GRANT FUNDS; REQUIRE THE SEGREGATION OF GRANT FUNDS; GIVE THE SUPPORTING ORGANIZATION PROGRAM MONITORING AND EVALUATION RIGHTS; REQUIRE DIPLOMATIC SCHOOL AAS/AAS NCO TO MAINTAIN APPROPRIATE BOOKS AND RECORDS AND TO PERMIT THE SUPPORTING ORGANIZATION TO AUDIT OR HAVE AUDITED THE BOOKS AND RECORDS OF DIPLOMATIC SCHOOL AAS/AAS NCO RELATING TO THE GRANT; AND GIVE THE SUPPORTING ORGANIZATION THE RIGHT TO TERMINATE THE GRANT AND REQUIRE THE RECIPIENT TO RETURN ANY UNUSED GRANT FUNDS UPON ITS DEMAND. THE SUPPORTING ORGANIZATION WILL REQUIRE REPORTS ON THE USE OF FUNDS AND WILL CAREFULLY REVIEW THOSE REPORTS AND MAY TAKE FURTHER MONITORING STEPS SUCH AS CONDUCTING AUDITS, HIRING AUDITORS, OR MAKING SITE VISITS. PART IV, SECTION A, LINE 2: DIPLOMATIC SCHOOL AAS SHOULD BE CONSIDERED AS AN EDUCATIONAL ORGANIZATION WITHIN THE MEANING OF SECTION 170(B)(1)(A)(II) OF THE CODE: IT OPERATES AS A TRADITIONAL SCHOOL WITH A REGULAR FACULTY AND CURRICULUM AND A REGULARLY ENROLLED BODY OF STUDENTS IN ATTENDANCE AT ITS CAMPUS IN NORTHWEST MOSCOW, WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. IT HAS APPROXIMATELY 1200 STUDENTS IN PRE- KINDERGARTEN THROUGH GRADE 12, AND IT HAS ABOUT 150 FACULTY MEMBERS, PRINCIPALLY FROM THE UNITED STATES, UNITED KINGDOM, AND CANADA. AS A PROJECT OF THE EMBASSY OF THE UNITED STATES (CONDUCTED JOINTLY WITH THE EMBASSIES OF THE UNITED KINGDOM AND CANADA), DIPLOMATIC SCHOOL AAS HAS OPERATED AS A DIPLOMATIC SCHOOL. AAS NCO IS ORGANIZED AND OPERATED FOR EDUCATIONAL AND CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE AND IS AN EDUCATIONAL ORGANIZATION WITHIN THE MEANING OF SECTION 170(B)(1)(A)(II) OF THE CODE. AAS NCO IS ORGANIZED FOR EDUCATIONAL PURPOSES AS THE EQUIVALENT OF A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE RUSSIAN FEDERATION, AND UPON DISSOLUTION, ANY REMAINING ASSETS OF AAS NCO MUST BE USED FOR EDUCATIONAL PURPOSES. ALTHOUGH AAS NCO IS A FOREIGN ORGANIZATION, IT IS DESCRIBED IN SECTION 501(C)(3) AND MEETS THE REQUIREMENTS OF SECTION 509(A)(1) OF THE CODE AND THEREFORE MAY BE A SUPPORTED ORGANIZATION AS ALLOWED IN A TYPE I SUPPORTING ORGANIZATION RELATIONSHIP. SEE REV. RUL. 74-229, 1974-1 C.B. 142. 1 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS IN THE REGION 10000000 0 0 0 0 0 0 10000000 0 10000000 RUSSIA AND NEIGHBORING STATES EDUCATIONAL RELATED EXPENSES 10000000 0 1 0 1 0 0 0 0 0 PART I, LINE 2: ALL GRANTS WERE PROVIDED TO THE ANGLO-AMERICAN SCHOOL OF MOSCOW FOR EDUCATIONAL RELATED EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE ENTIRE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAIALBLE TO THE PUBLIC UPON REQUEST. FRIENDS OF THE ANGLO-AMERICAN SCHOOL OF MOSCOW C/O BECKER GLYNN 299 PARK AVENUE NEW YORK NY 10171 133947443 DEVELOPMENT OF EDUCATION AT AASM DE 501(C)(3) LINE 7 0 DIPLOMATIC SCHOOL ANGLO AMERICAN SCHOOL OF MOSCOW (DIPLOMATIC SCHOOL AAS) C/O BECKER GLYNN 299 PARK AVENUE NEW YORK NY 10171 DEVELOPMENT OF EDUCATION AT AASM RS N/A N/A 0 NON-COMMERCIAL ORGANIZATION ANGLO AMERICAN SCHOOL OF MOSCOW (AAS NCO) C/O BECKER GLYNN 299 PARK AVENUE NEW YORK NY 10171 DEVELOPMENT OF EDUCATION AT AASM RS N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 DIPLOMATIC SCHOOL AAS B 10000000 FMV DIPLOMATIC SCHOOL AAS R 21091 FMV