2026-02-09T06:12:48-06:00 2025-09-30 383567911 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2024-10-01 382896940 FOREIGN LINKS AROUND THE GLOBE INC FORE 8009423524 950 TRADE CENTRE WAY STE 141 PORTAGE MI 49002 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR 8009423524 2026-02-06 1 1 JEFFREY E HERT CPA P00066715 6169754100 2026-02-06 2024 2025-03-06 01:10:19Z WILMAR CUNHA-FILHO 950 TRADE CENTRE WAY STE 141 PORTAGE MI 49002 3490358 0 X WWW.FLAG-INTL.ORG X 1989 MI PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THEM TO LIVE WITH & MAINTAINING STUDENTS WHILE IN THE U.S. 6 5 27 5 12000 0 87900 37282 3340153 3432934 3497 3484 13434 16658 3444984 3490358 69300 51500 0 0 1857228 1955755 0 0 0 1455541 1446030 3382069 3453285 62915 37073 1415827 1412820 1822588 1782508 -406761 -369688 PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THE STUDENTS TO LIVE WITH AND MAINTAINING THOSE STUDENTS WHILE IN THE UNITED STATES OF AMERICA. 0 0 2910181 51500 3437592 PLACING FOREIGN STUDENTS IN AMERICAN HIGH SCHOOLS FOR CULTURAL AND EDUCATIONAL EXCHANGE BY LOCATING SPONSOR FAMILIES FOR THE STUDENTS TO LIVE WITH AND MAINTAINING THOSE STUDENTS WHILE IN THE UNITED STATES OF AMERICA. 2910181 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 1 145 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 1 0 0 0 0 0 1 1 0 0 1 0 1 1 1 0 0 MI X STEPHEN BLANN CFO 8009423524 950 TRADE CENTRE WAY STE 141 PORTAGE MI 49002 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR/PRESIDE 40.00 X X 205553 0 22896 JENNIFER GILES VICE PRESIDENT 1.00 X X 0 0 0 BRIAN VARNEY SECRETARY 1.00 X X 0 0 0 MARC MARALEZ BOARD MEMBER 1.00 X 0 0 0 ERFAN PIRBHAI BOARD MEMBER 1.00 X 0 0 0 ROBYN DOORNWEERD BOARD MEMBER 1.00 X 0 0 0 TERESA CUNHA COO 40.00 X 131670 0 13615 STEPHEN W BLANN CFO 1.00 X 0 0 0 MOLLY WIEBER FLAGSHIP MANAGING DIRECTOR 40.00 X 140140 0 5726 JENNIFER GRAVES CHAPTER PRESIDENT 40.00 X 154678 0 29316 ROBYN WHALEY CHAPTER SENIOR DIRECTOR 40.00 X 108077 0 4448 740118 0 76001 5 0 1 0 0 37282 37282 FLAGSHIP PROGRAM FEES 611710 3420374 3420374 FLAG ONE PROGRAM FEES 611710 12560 12560 3432934 3484 3484 OTHER INCOME 900099 16658 4658 12000 16658 3490358 3437592 12000 3484 51500 51500 401537 290121 111416 1277175 1277175 43960 43960 104677 104677 128406 120619 7787 118664 118664 91841 516 91325 100712 100712 5469 5469 242571 211029 31542 13459 13459 65518 65518 COMMISSIONS 565255 565255 STUDENT COSTS 123849 123849 INTERNATIONAL PARTNER F 69156 69156 CHAPTER MANAGERS 38865 38865 10671 10671 3453285 2910181 543104 0 X 166165 466050 915219 656780 34018 185635 139490 104355 160935 0 1415827 1412820 171455 166954 908975 925150 519801 497628 222357 192776 1822588 1782508 X -443835 -392544 37074 22856 -406761 -369688 1415827 1412820 37073 0 X X 0 1 X 1 0 X 361434 47309 28488 87900 37282 562413 2517435 3078396 3100131 3340153 3432934 15469049 2878869 3125705 3128619 3428053 3470216 16031462 1075 2510 32000 6500 42085 1379178 1934781 2066975 2142283 2283917 9807134 1380253 1937291 2066975 2174283 2290417 9849219 6182243 1334 9255 3497 3484 17570 1334 9255 3497 3484 17570 64598 167913 48156 1434 4658 286759 2943467 3294952 3186030 3432984 3478358 16335791 0.37840 0.38810 0.00110 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 STUDENT ALLOWANCE PAYABLE 7135 DUE TO RELATED PARTY - FLAG IMS 185641 192776 X 3490358 0 3490358 0 3490358 3453285 0 3453285 0 3453285 PART X, LINE 2: THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT SEPTEMBER 30, 2025 OR 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 1 0 0 0 0 0 0 0 0 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, TO SUPPORT THE SCHOOL AND ORPHANAGE 51500 WIRE TRANSFER 0 0 0 0 0 0 0 PART I, LINE 2: A BOARD MEMBER OF THE ORGANIZATION IS IN REGULAR CONTACT WITH THE FRUITFUL ORPHANAGE THROUGHOUT THE YEAR AND VISITS IN PERSON AT LEAST ANNUALLY. THE ORPHANAGE ALSO PROVIDES PICTURES OF COMPLETED PROJECTS. X 0 0 0 0 0 0 0 0 0 WILMAR CUNHA-FILHO EXECUTIVE DIRECTOR/PRESIDE 205553 0 0 0 0 0 8778 0 14118 0 228449 0 0 0 JENNIFER GRAVES CHAPTER PRESIDENT 154678 0 0 0 0 0 1986 0 27330 0 183994 0 0 0 FLAG IMS LLC COMMON BOARD MEMBERS 3000 CONSULTING SERVICES 0 TERESA CUNHA COO OF ORGANIZATION 97800 EXCHANGE PROGRAM - FLAG BRAZIL 0 FORM 990, PART VI, SECTION A, LINE 2 2 BOARD MEMBERS (WILMAR R CUNHA-FILHO, EXECUTIVE DIRECTOR AND MARC MARALEZ, BOARD MEMBER) ARE MEMBERS OF FLAG IMS, LLC EXECUTIVE DIRECTOR WILMAR R CUNHA-FILHO AND COO TERESA CUNHA ARE SPOUSES FORM 990, PART VI, SECTION A, LINE 3 FLAG HAS CONTRACTED WITH REHMANN ROBSON TO SERVE IN THE ROLE OF CHIEF FINANCIAL OFFICER. STEPHEN W BLANN (CFO) PROVIDES MONTHLY SUPPORT IN THE AREAS OF OVERSEEING AND REVIEWING INTERNAL FINANCIAL STATEMENTS, COORDINATING WITH EXTERNAL AGENCIES, PREPARING BUDGETS, PRODUCING MONTHLY FINANCIAL REPORTS, AND CARRYING OUT FLAG'S FINANCIAL POLICIES AND PROCEDURES TO ENSURE IT COMPLIES WITH APPLICABLE LAWS AND REGULATIONS. REHMANN ROBSON'S CONTRACT WITH FLAG WAS $6,812 PER MONTH FOR A TOTAL OF $81,738. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS THE OPPORTUNITY TO REVIEW THE 990 AND ASK QUESTIONS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 15A 15A SET BY THE BOARD, IN CONSULTATION WITH THE CFO 15B SET BY THE CEO, IN CONSULTATION WITH THE CFO FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 15 & 25 FOR LEASES WITH A LEASE TERM EXCEEDING 12 MONTHS, A LEASE LIABILITY IS RECORDED ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION AT LEASE COMMENCEMENT REFLECTING THE PRESENT VALUE OF ITS FIXED PAYMENT OBLIGATIONS OVER SUCH TERM. A CORRESPONDING ROU ASSET EQUAL TO THE INITIAL LEASE LIABILITY IS ALSO RECORDED, INCREASED BY ANY PREPAID RENT AND/OR INITIAL DIRECT COSTS INCURRED IN CONNECTION WITH EXECUTION OF THE LEASE, AND REDUCED BY ANY LEASE INCENTIVES RECEIVED. THE ORGANIZATION INCLUDES FIXED PAYMENT OBLIGATIONS RELATED TO NON-LEASE COMPONENTS IN THE MEASUREMENT OF ROU ASSETS AND LEASE LIABILITIES, AS IT ELECTS TO ACCOUNT FOR LEASE AND NON-LEASE COMPONENTS TOGETHER AS A SINGLE LEASE COMPONENT. VARIABLE LEASE PAYMENTS ARE NOT INCLUDED IN THE MEASUREMENT OF ROU ASSETS AND LEASE LIABILITIES. ROU ASSETS ASSOCIATED WITH FINANCE LEASES, WHEN APPLICABLE, ARE PRESENTED SEPARATE FROM THOSE ASSOCIATED WITH OPERATING LEASES, AND ARE INCLUDED WITHIN PROPERTY AND EQUIPMENT, NET ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION. FOR PURPOSES OF MEASURING THE PRESENT VALUE OF ITS FIXED PAYMENT OBLIGATIONS FOR A GIVEN LEASE, THE ORGANIZATION USES THE RISK-FREE DISCOUNT RATE, DETERMINED BASED ON INFORMATION AVAILABLE AT LEASE COMMENCEMENT, AS RATES IMPLICIT IN ITS LEASING ARRANGEMENTS ARE NOT READILY DETERMINABLE. FOR OPERATING LEASES, FIXED LEASE PAYMENTS ARE RECOGNIZED AS OPERATING LEASE COST ON A STRAIGHT-LINE BASIS OVER THE LEASE TERM. FOR LEASES WITH A LEASE TERM OF 12 MONTHS OR LESS (REFERRED TO AS A "SHORT-TERM LEASE"), ANY FIXED LEASE PAYMENTS ARE RECOGNIZED ON A STRAIGHT-LINE BASIS OVER SUCH TERM AND ARE NOT RECOGNIZED ON THE STATEMENT OF FINANCIAL POSITION. VARIABLE LEASE COST, IF ANY, IS RECOGNIZED AS INCURRED FOR ALL LEASES. TOTAL LEASE LIABILITY IN 2025 IS $0. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FLAG IMS LLC 414 S BURDICK ST STE 200 KALAMAZOO MI 49007 810718449 PROVIDING MANAGEMENT AND OTHER SUPPORT MI N/A N/A 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 FLAG IMS M 3000 FLAG IMS L 12000 FLAG IMS E 185641