2024-10-23T11:35:50-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-01-01 942833355 AYUSA INTERNATIONAL AYUS 4154341221 600 CALIFORNIA STREET 10TH FLOOR SAN FRANCISCO CA 94108 LOLA JUNG CFO 4154341221 2024-10-21 1 0 BRIAN YACKER P00401346 9492222999 2024-10-21 2023 2024-10-15 13:58:12Z DEBRA SLAGLE 600 CALIFORNIA STREET 10TH FLOOR SAN FRANCISCO CA 94108 5499586 0 X WWW.AYUSA.ORG X 1982 CA PROMOTE & FACILITATE EDUCATIONAL AND CULTURAL EXCHANGE BETWEEN THE U.S. AND OTHER COUNTRIES. 8 8 29 8 0 0 1269005 689759 4320049 4807571 3355 1656 0 600 5592409 5499586 0 0 0 0 2352403 2311605 0 0 3794 2951228 3432074 5303631 5743679 288778 -244093 3185280 2806707 2370023 2155543 815257 651164 PROMOTES GLOBAL LEARNING AND LEADERSHIP THROUGH HIGH SCHOOL EXCH.PROGRAMS. COMBINES THE IDEALISM AND SPIRIT OF TRAD.EXCH.PROGRAMS WITH A PROFESSIONALLY MANAGE ORGANIZATION EMPHASIZING LEADERSHIP AND ATTUNED TO THE OPPORTUNITIES OF A CHANGING INT'L COMMUNITY. 0 0 3557744 4807571 THE ORGANIZATION OFFERS A HIGH SCHOOL STUDENT EXCHANGE PROGRAM. THE PURPOSE OF WHICH IS TO PROMOTE GLOBAL LEARNING AND LEADERSHIP. IN 2023, APPROXIMATELY 800 STUDENTS FROM FOREIGN COUNTRIES WERE HOSTED WITH FAMILIES IN THE UNITED STATES FOR THE ACADEMIC SCHOOL YEAR. 3557744 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 212 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LOLA JUNG 4154341221 600 CALIFORNIA STREET 10TH FLOOR SAN FRANCISCO CA 94108 DEBRA SLAGLE EXECUTIVE DIRECTOR 40.00 X 175405 0 16428 JESSICA ANDERSON SR. DIRECTOR, FIELD OPERATIONS 40.00 X 131470 0 35170 LAUREN ELIZABETH ZANGHI DIRECTOR OF COMPLIANCE & SUPPORT 40.00 X 106064 0 14894 MARCIE SCHNEIDER PRESIDENT/CHAIRMAN 20.00 X X 0 0 0 MAKIKO BOYDEN SECRETARY/TREASURER 1.00 X X 0 0 0 MARTIN VOGT DIRECTOR 1.00 X 0 0 0 E LEON MATTINGLY DIRECTOR 1.00 X 0 0 0 PERRY AKINS DIRECTOR 1.00 X 0 0 0 JENNIFER JOHNSON DIRECTOR 1.00 X 0 0 0 ANNE MCNAMARA DIRECTOR 1.00 X 0 0 0 ROBERT EBERHART DIRECTOR 1.00 X 0 0 0 412939 0 66492 3 0 1 0 0 689759 689759 TUITION AND FEES 611710 4807571 4807571 4807571 1656 1656 OTHER INCOME 900099 600 600 600 5499586 4807571 0 2256 X 191833 3837 187996 1553371 895455 657916 23194 12061 11133 415391 224217 191174 127816 66464 61352 1800 1800 66990 66990 1041987 1034987 7000 91183 91183 75872 3140 68938 3794 295616 295616 68051 68051 245848 233986 11862 757453 757453 1270 1270 58075 58075 STUDENT RELATED EXPENSE 426225 426225 FIELD STAFF INCENTIVES 254284 254284 YOUTH EXCHANGE ACT. 19287 16289 2998 DUES AND SUBSCRIPTIONS 18322 18322 9811 9811 5743679 3557744 2182141 3794 1784288 1092749 749884 101734 71695 322382 47212 26377 98212 9526 4879 940973 742076 3185280 2806707 565165 271607 1444568 1412114 360290 471822 2370023 2155543 X 815257 651164 815257 651164 3185280 2806707 -244093 80000 0 X X 0 1 X 1 0 X 1184938 436024 1220271 1269005 689759 4799997 3344769 1724275 2908394 4320052 4807571 17105061 4529707 2160299 4128665 5589057 5497330 21905058 392000 30000 3000 425000 0 392000 30000 3000 425000 21480058 510 3355 1656 5521 510 3355 1656 5521 600 600 4529707 2160809 4128665 5592412 5499586 21911179 0.98030 0.96540 0.00030 0.00020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2023 AMOUNT: $ 600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 RELATED PARTY RECEIVABLE 676416 OPERATING LEASE RIGHT OF USE ASSETS 65474 EMPLOYEE ADVANCE 186 742076 FUNDS HELD IN AGENCY, CLIENT DEPOSITS 285067 OPERATING LEASE LIABILITY 67119 RELATED PARTY PAYABLE 119636 471822 X 5579330 79744 79744 5499586 0 5499586 5743423 0 5743423 256 256 5743679 PART X, LINE 2: THE ORGANIZATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA INCOME TAXES UNDER SECTION 23701 OF THE CALIFORNIA REVENUE AND TAXATION CODE. ALTHOUGH THE ORGANIZATION IS RECOGNIZED AS TAX EXEMPT, IT IS STILL LIABLE FOR TAX ON ITS UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE ORGANIZATION DOES NOT BELIEVE IT HAS UBTI THAT WILL RESULT IN A MATERIAL INCOME TAX LIABILITY AT DECEMBER 31, 2023 AND 2022. THE ORGANIZATION APPLIES THE PROVISIONS SET FORTH IN FASB ASC TOPIC 740, INCOME TAXES, TO ACCOUNT FOR THE UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION HAS ASSESSED ALL INCOME TAX POSITIONS TAKEN WHERE THE STATUTE OF LIMITATIONS REMAINS OPEN, GENERALLY THREE YEARS FOR FEDERAL AND FOUR YEARS FOR CALIFORNIA FROM THE DATE OF FILING. THE ORGANIZATION BELIEVES ITS TAX FILING POSITIONS WILL BE SUSTAINED UPON TAX EXAMINATIONS, THEREFORE, NO LIABILITY FOR UNRECOGNIZED INCOME TAX BENEFITS HAS BEEN RECORDED AT DECEMBER 31, 2023 AND 2022. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT INCREASES OR DECREASES TO UNRECOGNIZED INCOME TAX BENEFITS DURING THE NEXT TWELVE MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON FIXED ASSET -256. TAX LIABILITY REDUCTION 80,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON FIXED ASSET 256. X X X 0 0 0 0 0 0 0 0 0 DEBRA SLAGLE EXECUTIVE DIRECTOR 145000 0 30405 0 0 0 3806 0 12622 0 191833 0 0 0 JESSICA ANDERSON SR. DIRECTOR, FIELD OPERATIONS 111000 0 20470 0 0 0 3330 0 31840 0 166640 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO RELEASING THE TAX RETURN TO THE ORGANIZATION A DRAFT OF THE RETURN IS EMAILED TO THE CONTROLLER FOR REVIEW BY THE CONTROLLER. ONCE REVIEWED AND WRITTEN ACCEPTANCE OF APPROVAL HAS BEEN RECEIVED, THE FINALIZED VERSION OF THE RETURN IS DELIVERED TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY HAS EACH OFFICER AND DIRECTOR REVIEW AND SIGN A CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS OF THE ORGANIZATION HAVE WRITTEN EMPLOYMENT CONTRACTS AND THE COMPENSATION WAS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE BEFORE BEING SUBMITTED TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G RECRUITING: PROGRAM SERVICE EXPENSES 7,862. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,862. CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,000. HOST FAMILY SERVICES: PROGRAM SERVICE EXPENSES 108,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108,300. MEDIATION SERVICES: PROGRAM SERVICE EXPENSES 5,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,400. PLACEMENT SERVICES: PROGRAM SERVICE EXPENSES 224,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 224,400. RE-MATCH SERVICES: PROGRAM SERVICE EXPENSES 44,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,750. STUDENT ARRIVAL ORIENTATION SERVICES: PROGRAM SERVICE EXPENSES 12,465. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,465. SCHOOL SERVICES: PROGRAM SERVICE EXPENSES 139,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,750. SUPERVISION SERVICES: PROGRAM SERVICE EXPENSES 376,770. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 376,770. VALIDATION SERVICES: PROGRAM SERVICE EXPENSES 73,975. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,975. REGIONAL CHOICE SERVICES: PROGRAM SERVICE EXPENSES 14,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,800. MENTOR SERVICES: PROGRAM SERVICE EXPENSES 4,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,125. SCHOOL VISIT SERVICES: PROGRAM SERVICE EXPENSES 3,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,450. CLUSTER LEADER SERVICES: PROGRAM SERVICE EXPENSES 18,940. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,940. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.