2024-05-13T15:47:54-05:00 2023-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2022-07-01 237089112 ASSOCIATION FOR THE ADVANCEMENT OF BALTIC STUDIES ASSO 6508479115 PO BOX 353420 SEATTLE WA 98195 UGIS SPRUDZS TREASURER 6508479115 2024-05-13 1 UGIS SPRUDZS 999009999 0 WILLIAM EPSTEIN P01307171 2129498700 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z UGIS SPRUDZS PO BOX 353420 SEATTLE WA 98195 488878 0 X WWW.AABSBALTICSTUDIES.ORG X 1968 WA THE ASSOCIATION WAS ESTABLISHED TO PROMOTE RESEARCH AND EDUCATION IN BALTIC STUDIES. 11 10 0 0 0 0 59165 18875 45950 18000 86797 199374 16699 16935 208611 253184 147047 135435 0 0 46200 95760 0 0 0 267632 133182 460879 364377 -252268 -111193 3991290 3904792 102872 16000 3888418 3888792 THE ASSOCIATION WAS ESTABLISHED TO PROMOTE RESEARCH AND EDUCATION IN BALTIC STUDIES. 0 0 135435 135435 AABS GRANTS, FELLOWSHIPS AND AWARDS TO SUPPORT SCHOLARLY STUDY OF THE BALTIC COUNTRIES (EMERGING SCHOLAR, DISSERTATION, BIRNITIS) TO SUPPORT CREATIVE PROJECTS (BAUMANIS), TO PROVIDE OPPORTUNITIES FOR CITIZENS OF LATVIA TO STUDY/RESEARCH IN THE UNITED STATES (GRUNDMANIS, SALTUPS), TO SUPPORT THE STUDY OF BALTIC LANGUAGES/BALSSI). 66241 18000 THE JOURNAL OF BALTIC STUDIES IS A PEERREVIEWED MULTIDISCIPLINARY JOURNAL DEDICATED TO ADVANCING KNOWLEDGE ABOUT ALL ASPECTS OF BALTIC SEA REGIONS POLITICAL, SOCIAL, ECONOMIC, AND CULTURAL LIFE, PAST AND PRESENT. 201676 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X LIISI ESSE 6508479115 PO BOX 353420 SEATTLE WA 98195 BENJAMIN GARDNER-GILL ASST DIR OF OUTREACH AND ENGAGEMENT 1.00 0.00 X 47250 0 0 AUSRA PARK VP PUBLICATIONS 1.00 0.00 X 0 0 0 KRISTO NURMIS STUDENT REPRESENTATIVE 1.00 0.00 X 0 0 0 GUNTIS SMIDCHENS EXECUTIVE OFFICER-AT-LARGE 1.00 0.00 X 0 0 0 INETA DABASINSKIENE VP PROFESSIONAL DEVELOPMENT 1.00 0.00 X 0 0 0 ANDRES KASEKAMP DIRECTOR-AT-LARGE 1.00 0.00 X 0 0 0 LAURA DEAN VP CONFERENCES 1.00 0.00 X 0 0 0 DAUNIS AUERS PRESIDENT 1.00 0.00 X X 0 0 0 DOVILE BUDRYTE PRESIDENT-ELECT 1.00 0.00 X X 0 0 0 IEVA ZAKE SECRETARY 1.00 0.00 X X 0 0 0 UGIS SPRUDZS TREASURER 1.00 0.00 X X 0 0 0 LIISI ESSE ADMINISTRATIVE EXECUTIVE DIRECTOR 15.00 0.00 X 48510 0 0 OLAVI ARENS ACADEMIC EXECUTIVE DIRECTOR 1.00 0.00 X 0 0 0 95760 0 0 0 0 0 0 0 14375 4500 18875 JOURNAL OF BALTIC STUD 900099 18000 18000 18000 106068 106068 16935 16935 329000 235694 93306 93306 93306 253184 18000 0 216309 17000 17000 44000 44000 74435 74435 95760 95760 1160 1160 46638 46638 6000 6000 15679 2449 13230 13000 13000 1135 1135 EDITORIAL FEES 38916 38916 OTHER 4400 4400 BANK CHARGES 3874 3874 PRINTING AND POSTAGE 2380 1476 904 364377 201676 162701 0 157750 28144 3831707 3876648 1833 0 3991290 3904792 49172 16000 53700 102872 16000 X 3012381 2954864 876037 933928 3888418 3888792 3991290 3904792 -111193 111567 0 X 1 X 0 1 0 X 24425 22575 88167 59165 18875 213207 24425 22575 88167 59165 18875 213207 55661 157546 101905 87797 74949 98089 141003 503743 716950 122166 0.21970 0.25700 X AABS WAS FOUNDED IN 1968 AND FROM THE TIME THAT WE WERE RECOGNIZED AS A 501(C)3 NONPROFIT UP UNTIL THIS YEAR WE HAVE BEEN ABLE TO QUALIFY AS A PUBLIC CHARITY UNDER THE 33 1/3% TEST. WE HAVE ALWAYS HAD, AND CONTINUE TO HAVE, A STRONG FUNDRAISING PROGRAM AND A DIVERSE BOARD OF DIRECTORS. WE NOTICED IN 2018 AND 2019 THAT OUR DONATIONS HAD BEGUN TO GO DOWN AT THE SAME TIME THAT OUR INVESTMENT INCOME WAS INCREASING. WE TOOK STEPS TO TRY AND INCREASE OUR FUNDRAISING BUT DUE TO THE COVID PANDEMIC WE WERE NOT ABLE TO REACH OUR FUNDRAISING GOALS EVEN THOUGH OUR DONATIONS DID INCREASE IN 2020 AND 2021. WE ASK THAT YOU TAKE OUR LONG HISTORY, OUR FUNDRAISING EFFORTS, OUR BOARD COMPOSITION, AND THE PANDEMIC INTO ACCOUNT TO DETERMINE THAT WE MEET THE FACTS AND CIRCUMSTANCES TEST IN 2023. 3506532 294561 135435 6749 3658909 3827005 -320473 3506532 3598991 75372 362719 131516 4000 74531 3827035 3509946 241597 152552 3598991 3403727 1590 200629 96000 3509946 0.80000 0.05000 0.15000 0 0 0 X PART V, LINE 4: THE BAUMANIS GRANT IS AN AWARD MADE TO HONOR VELTA MARIJA BAUMANIS OF MOUNT BRYDGES, ONTARIO, WHO LEFT A GENEROUS BEQUEST TO AABS AT THE END OF HER CAREER AS AN ARCHITECT. AN AWARD OF UP TO $5,000 IS AVAILABLE FOR ANY CREATIVE PROJECT (E.G., BOOK, FILM, EXHIBIT, ETC.) THAT PROMOTES BALTIC STUDIES. PREFERENCE WILL BE GIVEN TO TOPICS WITH A PANBALTIC OR COMPARATIVE ASPECT. PART X, LINE 2: THE ASSOCIATION IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") ASC TOPIC 740, INCOME TAXES, RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF THE ASSOCIATION'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT MAKING GRANTS TO RECIPIENTS 74435 0 0 0 0 0 0 74435 0 74435 EUROPE (INCLUDING ICELAND & GREENLAND) BOOK PUBLICATION 12500 0 3 0 BOOK PUBLICATION EUROPE (INCLUDING ICELAND & GREENLAND) 11 61935 0 0 0 0 0 0 PART I, LINE 2: THE ASSOCIATION FOR THE ADVANCEMENT OF BALTIC STUDIES PROVIDES SCHOLARSHIPS, EDUCATION RESEARCH GRANTS, AND DISSERTATION GRANTS TO STUDENTS WORLDWIDE WHO STUDY CULTURE AND HISTORY OF THE BALTIC REGION. ALL RECIPIENTS MUST DEMONSTRATE PROOF OF ENROLLMENT IN AN ACCREDITED INSTITUTION OF HIGHER LEARNING. PRIOR TO INTERIM AND FINAL GRANT PAYMENTS, THE RECIPIENT MUST PROVIDE PROOF OF ACTIVITIES IN PROCESS AND/OR PROOF OF COMPLETION.DISSERTATION GRANTS ARE ISSUED WHEN THE RECIPIENTS UNIVERSITY PROVIDES PROOF THAT THE DISSERTATION HAS BEEN FILED. RESEARCH GRANTS THAT PROVIDE FOR TRAVEL RELATED TO SUCH ACTIVITY HAVE THE FOLLOWING REQUIREMENTS: 1) A COMPLETE ITINERARY MUST BE PROVIDED, INCLUDING INFORMATION REGARDING THE METHOD OF PAYMENT FOR AIRLINE TICKETS AND OTHER TRAVELRELATED EXPENSES BEFORE ANY GRANT PAYMENTS ARE MADE 2) BEFORE RECEIVING ANY INTERIM OR FINAL GRANT PAYMENTS, THE RECIPIENT MUST PROVIDE PROOF OF PROGRESS AND/OR PROOF OF COMPLETION OF THE RESEARCH PROJECT 3) THE FINAL REPORT, PRIOR TO THE FINAL PAYMENT, MUST INCLUDE AN APPROVED BUDGET AND ALL RECEIPTS FOR ITEMS BEING REIMBURSED THROUGH THE GRANT MUST BE MADE AVAILABLE UPON REQUEST. PART I, LINE 3: ALL AMOUNTS ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. PART III ACCOUNTING METHOD: ALL AMOUNTS ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. 0 INDIANA UNIVERSITY 400 E 7TH STREET BLOOMINGTON IN 47405 356001673 501C3 0 12000 BALSSI STIPEND 1 1 DISSERTATION GRANT 3 12000 EMERGING SCHOLARS 2 12000 GRUNDMANIS 1 20000 PART I, LINE 2: THE AABS FOLLOWS THE AABS BEST PRACTICES FOR GRANTS COMMITTEES (A POLICY ADOPTED BY THE AABS BOARD OF DIRECTORS IN 2020) WHEN ORGANIZING AND ASSEMBLING THE GRANTS COMMITTEES. AFTER COMMITTEES ARE ASSEMBLED AND ANNOUNCED, GRANTS ARE ADVERTISED ONLINE AND APPLICATIONS ARE ACCEPTED. THE COMMITTEES WILL THEN EVALUATE THE PROPOSALS BASED ON THE WORKFLOW AND CRITERIA DESCRIBED IN THE BEST PRACTICES DOCUMENT. AWARDEES ARE NOTIFIED AND GRANT AGREEMENTS ARE MADE. GRANTS ARE PAID OUT ACCORDING TO THE TIMELINE SET IN THE GRANT AGREEMENTS AND TYPICALLY REQUIRE A REPORT AND A LIST OF INVOICES/DETAILED BUDGET FROM THE AWARDEE. AFTER THE GRANT PROJECT IS CONCLUDED, THE AWARDEE SENDS AABS A FINAL REPORT. LIISI ESSE ADMINISTRATIVE EXECUTIVE 48510 AED STIPEND ASSIST AED IN CARRYING OUT BENJAMIN GARDNERGILL ASSISTANT DIRECTOR OF 47250 STIPEND ASSIST ADO IN CARRYING OUT FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN ASSOCIATION FOR THE ADVANCEMENT OF BALTIC STUDIES IS OPEN TO ANYONE WISHING TO SUPPORT THE SCHOLARLY GOALS OF THE ASSOCIATION. PERSONS JOINING AABS NEED NOT BE ENGAGED IN SCHOLARLY WORK. THE MEMBERSHIP LEVELS INCLUDE: STUDENT: $25.00; EMERITUS: (RETIRED) $35.00; REGULAR: $70.00; FAMILY: $75.00; BALTIC MEMBERSHIP: $35.00(PERSONS WHOSE CURRENT PRIMARY AFFILIATION IS AT AN ACADEMIC INSTITUTION IN ESTONIA, LATVIA OR LITHUANIA, RUSSIA OR CIS MAY JOIN AABS AT THE BALTIC MEMBERSHIP RATE); SPONSOR: $100.00; PATRON: $500.00; LIFE: $2,000.00; INSTITUTIONAL MEMBERSHIP: $100.00. THE MEMBERSHIP PERSIOD RUNS ON A CALENDAR YEAR BASIS AND DURING THE CALENDAR YEAR FALLING WITHIN THE ASSOCIATIONS FISCAL YEAR 2023 (CALENDAR YEAR 2022), THE ASSOCIATION HAD 377 ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A AABS BOARD OF DIRECTORS ELECTIONS TAKE PLACE ONCE IN EVERY TWO YEARS. THE CANDIDATES ARE SET UP BY THE AABS ELECTIONS COMMITTEE HEADED BY THE AABS DIRECTORATLARGE AND ACH MEMBER WILL RECEIVE AN ONLINE (VIA EMAIL) OR MAILED BALLOT FOR VOTING. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENT OF BYLAWS WOULD NEED TO BE VOTED ON BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS POSTED BY THE TREASURER/AED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS RECEIVE AT LEAST ANNUALLY A REMINDER FROM THE AED TO SUBMIT THE ONLINE COI FORM. EACH MEMBER OF THE BOARD IS ALSO REQUIRED TO FILL THE FORM WHENEVER A POTENTIAL COI ARISES. FORM 990, PART VI, SECTION B, LINE 15A THE INITIAL COMPENSATION DECISION WAS SUBSTANTIATED IN THE MAY 2016 BOARD MEETING MINUTES. THE ANNUAL INCREASE IS BASED ON AN ANTICIPATED 23% COLA AND IS SUBSTANTIATED IN THE FALL BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE BYLAWS ARE PUBLICLY AVAILABLE ON THE AABS WEBSITE AND OTHER POLICIES AND DOCUMENTS CAN BE MADE AVAILABLE UPON REQUEST.