2024-11-01T11:14:53-04:00 2023-12-31 010440155 RUNYON KERSTEEN OUELLETTE 144 SOUTH MAIN STREET ROCHESTER NH 03867 990 2023-01-01 811184761 PAN ATLANTIC FOUNDATION PANA 2078718622 ONE UNION ST SUITE 202 PORTLAND ME 04101 JOHN SPENCER JONES PRESIDENT 2078718622 2024-10-31 true true MICHAEL P DUBOIS P00367198 6033322546 2024-10-31 2023 2024-10-15 13:58:12Z JOHN SPENCER JONES ONE UNION STREET SUITE 202 PORTLAND ME 04101 4391775 false X WWW.PANATLANTICFOUNDATION.ORG X 2016 ME ORGANIZATION WAS FORMED AND HAS BECOME DESIGNATED BY THE US DEPARTMENT OF STATE, BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS, AS A J-1 VISA SPONSOR IN THE SECONDARY SCHOOL CATEGORY IN ACCORDANCE WITH 22 CFR SEC 62.25. PAF WILL OPERATE EXCHANGE VISITOR PROGRAMS UNDER WHICH FOREIGN SECONDARY SCHOOL STUDENTS ARE AFFORDED THE OPPORTUNITY TO STUDY IN THE UNITED STATES AT ACCREDITED PUBLIC OR PRIVATE SCHOOLS WHILE LIVING WITH A HOST FAMILY OR RESIDING AT ACCREDITED BOARDING SCHOOL. 3 3 18 0 152846 709637 4464114 3544118 37027 112803 0 4653987 4366558 0 0 2004287 2123485 0 0 2230536 2146405 4234823 4269890 419164 96668 2683284 2655299 1597174 1457253 1086110 1198046 X ORGANIZATION WAS FORMED AND HAS BECOME DESIGNATED BY THE US DEPARTMENT OF STATE, BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS, AS A J-1 VISA SPONSOR IN THE SECONDARY SCHOOL CATEGORY IN ACCORDANCE WITH 22 CFR SEC 62.25. PAF WILL OPERATE EXCHANGE VISITOR PROGRAMS UNDER WHICH FOREIGN SECONDARY SCHOOL STUDENTS ARE AFFORDED THE OPPORTUNITY TO STUDY IN THE UNITED STATES AT ACCREDITED PUBLIC OR PRIVATE SCHOOLS WHILE LIVING WITH A HOST FAMILY OR RESIDING AT ACCREDITED BOARDING SCHOOL. false false 4221676 3544118 ORGANIZATION WAS FORMED AND HAS BECOME DESIGNATED BY THE US DEPARTMENT OF STATE, BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS, AS A J-1 VISA SPONSOR IN THE SECONDARY SCHOOL CATEGORY IN ACCORDANCE WITH 22 CFR SEC 62.25. PAF HAS OPERATE EXCHANGE VISITOR PROGRAMS UNDER WHICH FOREIGN SECONDARY SCHOOL STUDENTS ARE AFFORDED THE OPPORTUNITY TO STUDY IN THE UNITED STATES AT ACCREDITED PUBLIC OR PRIVATE SCHOOLS WHILE LIVING WITH A HOST FAMILY OR RESIDING AT ACCREDITED BOARDING SCHOOL. 4221676 true false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false true false true false false false false false false false false false true 178 0 18 true false false false false false false false false X 3 3 true false false false false false false true true false false true true true true true true true true false X JOHN SPENCER JONES 2078718622 ONE UNION STREET SUITE 202 PORTLAND ME 04101 JOHN SPENCER JONES PRESIDENT 20.00 20.00 X X 449706 32686 33600 VICKIE MCCORMACK VICE PRESIDE 40.00 X 263081 0 8449 LAURA WHELAN SENIOR DIREC 40.00 X 190626 0 6412 DEANNA HARNETT TREASURER/SE X 0 0 0 STEVAN TROOBOFF DIRECTOR X 0 0 0 903413 32686 48461 3 false true false 709637 709637 EXCHANGE PROGRAM FEE INCOME 3544118 3544118 3544118 112544 112544 25476 25217 259 259 259 4366558 3544377 112544 903413 885650 17763 872857 872857 100388 99384 1004 139940 138541 1399 106887 105818 1069 1448 1448 43775 21887 21888 3926 3844 82 7313 7313 9561 9274 287 35058 35058 34679 34332 347 292362 292362 13403 13403 1778 1778 PROGRAM EXPENSES AND FEES 1637365 1637365 MEMBERSHIPS 27424 27424 TELEPHONE 26299 25510 789 MISCELLANEOUS 9879 9583 296 2135 2071 64 4269890 4221676 48214 0 97767 -1454 1782411 1553101 263860 156941 20043 486660 926668 52586 2683284 2655299 993820 922625 57816 53905 492952 480723 52586 1597174 1457253 X 1086110 1198046 1086110 1198046 2683284 2655299 96668 15268 X false true X true X 259800 236777 152846 709637 1359060 2739991 1231599 3414752 4464114 3544118 15394574 2739991 1491399 3651529 4616960 4253755 16753634 16753634 8137 1294 2305 37027 112544 161307 8137 1294 2305 37027 112544 161307 2748128 1492693 3653834 4653987 4366299 16914941 0.99050 0.99660 0.01000 0.00000 X X 4381826 15268 15268 4366558 4366558 4269890 4269890 4269890 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND TO RECOGNIZE A LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X X X X false false false false false false false false false JOHN SPENCER JONES PRESIDENT 143787 32686 305919 16225 17375 465931 50061 VICKIE MCCORMACK VICE PRESIDENT 154109 108972 8449 271530 LAURA WHELAN SENIOR DIRECTOR 123978 66648 6412 197038 JOHN SPENCER JONES PRESIDENT LOAN TO CORPORATION false PAN ATLANTIC CONSULTANTS INC SISTER ORG. SPACE SHARE false SCHEDULE L, PART V COST AND SPACE SHARING AGREEMENT WITH SISTER ORGANIZATION PAN ATLANTIC CONSULTING INC IS UNDER TERMS REVIEWED AND APPROVED, IN WRITTING, BY THE BOARD. FORM 990 - ORGANIZATION'S MISSION ORGANIZATION WAS FORMED AND HAS BECOME DESIGNATED BY THE US DEPARTMENT OF STATE, BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS, AS A J-1 VISA SPONSOR IN THE SECONDARY SCHOOL CATEGORY IN ACCORDANCE WITH 22 CFR SEC 62.25. PAF WILL OPERATE EXCHANGE VISITOR PROGRAMS UNDER WHICH FOREIGN SECONDARY SCHOOL STUDENTS ARE AFFORDED THE OPPORTUNITY TO STUDY IN THE UNITED STATES AT ACCREDITED PUBLIC OR PRIVATE SCHOOLS WHILE LIVING WITH A HOST FAMILY OR RESIDING AT ACCREDITED BOARDING SCHOOL. FORM 990, PAGE 6, PART VI, LINE 2 JOHN SPENCER JONES PAN ATLANTIC FOUNDATION INC PRESIDENT PRESIDENT SISTER COMPANY - SPACE SHARING FORM 990, PAGE 6, PART VI, LINE 11B PREPARED BY INDEPENDENT CPA, PROVIDED TO THE PRESIDENT. PRESIDENT SHARES WITH OTHER OFFICER/DIRECTOR FOR REVIEW AND APPROVAL AT BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C THE PRESIDENT PROVIDED ALL BOARD DIRECTORS WITH THE POLICY AND REQUESTED THIER SIGNATURE VIA EMAIL IN 2016. FOLLOW UP WAS GIVEN TO ENSURE COMPLIANCE. THIS PROCESS WAS REPEATED AGAIN IN 2017, AND WILL CONTINUE ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A PRESIDENT, AS AN IDENTIFIED "INTERESTED PERSON" UNDER BYLAWS IS SUBJECT TO REVIEW BY THE CONFLICTS COMMITTEE; SAID COMMITTEE HAS UNDERTAKEN A REGIONAL SALARY SURVEY AND DETERMINED THE REASONABLE MEASURE OF COMPENSATION BASED ON EXECUTIVE AND INDUSTRY EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 15B INDEPENDENT BOARD MEMBERS REVIEW A DETAILED SALARY SURVEY, COMPARING SIMILIAR POSITIONS AND SIMILIAR ORGANIZATIONS TO CONTEMPLATE AND SET SALARY FOR THE POSITIONS OF PRESIDENT, VICE PRESIDENT OF SECONDARY SCHOOL OPERATIONS AND SENIOR DIRECTOR OF SECONDARY SCHOOL OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, DOCUMENTS WILL BE MADE AVAILABLE AT THE ORGANIZATIONS OFFICE, GIVEN REASONABLE NOTICE.