2026-07-07T16:55:38-05:00 2025-08-31 271532099 JLK ROSENBERGER LLP 2601 MAIN STREET STE 580 IRVINE CA 92614 990 2024-09-01 330660845 COUNCIL FOR EDUCATIONAL TRAVEL COUN 6163659940 678 FRONT AVE NW 091A GRAND RAPIDS MI 49504 STEPHANIE SMART EXECUTIVE DIRECTOR OF J-1 OPERATION 6163659940 2026-06-30 1 0 KRISTEL ESPINOSA P01445293 9498609902 2026-06-30 2024 2025-03-06 01:10:19Z STEPHANIE SMART 678 FRONT AVE NW 091A GRAND RAPIDS MI 49504 8201313 0 X HTTPS://CETUSA.ORG/ X 1994 CA FACILITATE INTERNATIONAL STUDENT TRAVEL & CULTURAL EXCHANGE TO THE UNITED STATES. 5 3 95 0 0 0 0 0 7577844 8108901 0 92412 0 0 7577844 8201313 0 0 0 0 3490763 3719261 0 0 0 4085400 4540234 7576163 8259495 1681 -58182 2906796 2988347 2271240 2410973 635556 577374 FACILITATE INTERNATIONAL STUDENT TRAVEL & CULTURAL EXCHANGE TO THE UNITED STATES. 0 0 7317704 8108901 OVER 1,600 FOREIGN EXCHANGE VISITORS WERE PLACED IN ACADEMIC YEAR PROGRAMS AND TRAINEE / INTERNSHIP PROGRAMS. 7317704 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 285 0 95 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X STEPHANIE SMART 6163659940 678 FRONT AVE NW STE 091A GRAND RAPIDS MI 49504 CYNTHIA ANDERSSON SECRETARY 2.00 X X 2000 0 0 KENNETH CHRISTIAN DIRECTOR 2.00 X 2000 0 0 TOM ERICSSON TREASURER 2.00 X X 0 0 0 MARY HANLON BOARD CHAIR/CONSULTANT 40.00 X 119283 0 0 MATT SMITH DIRECTOR 2.00 X X 2000 0 0 MICHAEL DULAY EXECUTIVE DIRECTOR OF J-1 40.00 X 125556 0 0 OLIVIA GRIGORJEVA INTERN AND TRAINEE PROGRAM 40.00 X 160596 0 3498 LISA MARIE TURNWALL DIRECTOR OF HIGH SCHOOL PL 40.00 X 130882 0 552 MICHELLE LYNN O'MALLEY PLACEMENT DIRECTOR 40.00 X 107353 0 792 JULIE ANN WEINBERG PLACEMENT DIRECTOR 40.00 X 139317 0 652 KIM CARTER FORMER EXECUTIVE DIRECTOR 40.00 X 112613 0 1730 901600 0 7224 7 1 1 0 BRITTANY STRAUGHAN 7469 AN COUNTY ROAD 445 PALESTINE TX 75803 PLACEMENT 103031 1 STUDENT FEES 900099 8108901 8108901 8108901 92412 92412 8201313 8108901 0 92412 1159116 1074534 84582 2027177 1932729 94448 230827 230827 302141 287993 14148 21213 18360 2853 287638 63737 223901 152142 68120 84022 69453 69453 54873 53257 1616 40992 40992 96259 96259 145382 136475 8907 16155 16155 18062 1501 16561 303765 43880 259885 COORDINATOR FEES 2314639 2314639 EVENTS AND STAFF TRAINI 491549 480999 10550 PROGRAM FEES 308637 308637 TELECOMMUNICATIONS 102139 19125 83014 117336 117179 157 8259495 7317704 941791 0 140976 0 1919790 2701282 16826 38572 329940 329940 1501 0 827703 248493 2906796 2988347 648212 988289 560944 576003 495584 478904 566500 367777 2271240 2410973 X 635556 577374 635556 577374 2906796 2988347 -58182 0 X X 0 1 X 1 0 X 1248430 540383 1788813 3584511 5611751 6259593 7573706 8105304 31134865 4832941 5611751 6799976 7573706 8105304 32923678 0 0 0 32923678 92412 92412 92412 92412 5748 818 6550 4138 3597 20851 4838689 5612569 6806526 7577844 8201313 33036941 0.99660 0.99880 0.00280 X 7087 7087 0 322853 322853 0 0 RENT DEPOSITS 2780 EMPLOYEE RETENTION CREDIT RECEIVABLE 56170 RIGHT OF USE ASSET 128817 FINANCE RIGHT OF USE ASSET 60726 248493 PAYROLL LIABILITIES 164803 LEASE LIABILITIES 196314 BANK OVERDRAFT 6660 367777 X 8108901 0 8108901 92412 92412 8201313 8243183 0 8243183 16312 16312 8259495 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. AS OF AUGUST 31, 2025, THE ORGANIZATION DID NOT IDENTIFY ANY MATERIAL UNCERTAIN TAX POSITIONS. AS OF AUGUST 31, 2025, THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE NON OPERATING EXPENSE 1 X X X 0 0 0 0 0 0 0 0 0 OLIVIA GRIGORJEVA INTERN AND TRAINEE PROGRAM 156066 0 4530 0 0 0 0 0 3498 0 164094 0 0 0 KIM CARTER FORMER EXECUTIVE DIRECTOR 112613 0 0 0 0 0 0 0 1730 0 114343 0 0 0 CET MANAGEMENT UK SEE SUPPLEMENTAL 8108901 SEE SUPPLEMENTAL.LIST 70 _ 4PCH - 01/31/25 12:42PM WORKSHEET BUS TRANS INVOLVING INT PERSONS _ 6996948 _ 576758 _ 4138 0 SCHEDULE L PART IV GENERALLY,100% OF ITS PROGRAM REVENUE IS PROCESSED THROUGH CET MANAGEMENT UK, A FOREIGN CORPORATION (CETM). THE ORGANIZATION HAS A MANAGEMENT SERVICE AGREEMENT WITH CETM. UNDER THE AGREEMENT CETM PROVIDES WORLDWIDE MARKETING AND SALES OF THE ORGANIZATION'S PROGRAMS, INCLUDING INVOICING AND COLLECTION OF PROGRAM FEES. UNDER THE AGREEMENT THE ORGANIZATION ADMINISTERS THE EXCHANGE PROGRAM INCLUDING SCREENING AND PLACING ACCEPTED EXCHANGE VISTORS WITH SUITABLE HOST FAMILIES AND HIGH SCHOOLS OR HOST COMPANIES DEPENDING ON THE PROGRAM FOR EACH EXCHANGE VISITOR. GENERALLY, THE MAJORITY OF THE ORGANIZATION'S ACCOUNTS RECEIVABLE ARE DUE FROM CETM. CETM IS RESPONSIBLE FOR BILLING AND COLLECTIONS FOR THE INTERNATIONAL EXCHANGE VISITORS. FEES FOR EXCHANGE VISITORS COMING TO THE UNITED STATES ARE THEN PAID TO THE ORGANIZATION. A BOARD MEMBER OF THE ORGANIZATION WORKS FOR AN ENTITY OWNED BY THE SAME PARENT COMPANY THAT OWNS CET MANAGEMENT BUT HAS NO OVERSIGHT OF CET MANAGEMENT. THIS BOARD MEMBER IS RECUSED FROM ANY DECISIONS RELATED TO THE AGREEMENT WITH CET MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS CIRCULATED TO CETUSA MANAGEMENT FOR REVIEW AND SIGNATURE. IT WILL BE FURTHER REVIEWED AND RATIFIED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY WAS REVIEWED AND ADOPTED BY THE CETUSA BOD. THE BOARD MEMBERS ESTABLISH THERE IS NO PERSONAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES COMPENSATION BY RESEARCHING CURRENT PAYROLL STATISTICS FOR COMPARABLE POSITIONS AND THEN THE BOARD VOTES AND APPROVES THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.