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← CIEE HS FOUNDATION

Form 990 for tax year 2023

Filed by CIEE HS FOUNDATION.

Totals

Total revenue
$7,501,619
Total expenses
$6,682,169
Contributions and grants received
$1,433,916
Grants paid
$0
Program service revenue
$6,067,703
Investment income
$0
Other revenue
$0
Total assets, end of year
$13,151,175
Total liabilities, end of year
$1,567,148
Net assets or fund balances, end of year
$11,584,027
Program services expenses (Part IX)
$6,568,542
Management and general expenses
$113,627
Fundraising expenses
$0
Program service expenses (Part III)
$6,568,542

Program services were 98.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,426,495

  • 1f · All other contributions, gifts and grants

    $7,421

  • 2a · Program service revenue: Student Exchange Fees

    total $6,067,703 · related or exempt $6,067,703

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,158,953 · program services $2,158,953

  • 8 · Pension plan contributions

    total $46,257 · program services $46,257

  • 9 · Other employee benefits

    total $32,236 · program services $32,236

  • 10 · Payroll taxes

    total $165,349 · program services $165,349

  • 11c · Fees: accounting

    total $24,975 · management and general $24,975

  • 11g · Fees: other

    total $1,726,468 · program services $1,725,372 · management and general $1,096

  • 12 · Advertising and promotion

    total $66,249 · program services $66,249

  • 13 · Office expenses

    total $26,839 · management and general $26,839

  • 17 · Travel

    total $426,624 · program services $372,020 · management and general $54,604

  • 19 · Conferences, conventions and meetings

    total $153,485 · program services $153,230 · management and general $255

  • 22 · Depreciation, depletion and amortization

    total $29,017 · program services $29,017

  • 23 · Insurance

    total $42,509 · program services $42,509

  • 24a · Other expenses: Site Expenses

    total $1,777,350 · program services $1,777,350

  • 24b · Other expenses: Other Expenses

    total $5,858 · management and general $5,858

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $915,763 · end of year $30,437

  • 3 · Pledges and grants receivable

    beginning of year $535,506 · end of year $896,473

  • 4 · Accounts receivable

    beginning of year $121,378 · end of year $129,905

  • 9 · Prepaid expenses and deferred charges

    beginning of year $112,064 · end of year $203,733

  • 10a · Land, buildings and equipment: cost or other basis

    $1,556,666

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,556,666

  • 10c · Land, buildings and equipment, net

    beginning of year $20,112 · end of year $0

  • 15 · Other assets

    beginning of year $10,281,962 · end of year $11,890,627

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,222,208 · end of year $1,567,148

  • 27 · Net assets without donor restrictions

    beginning of year $10,764,577 · end of year $11,584,027

Mission and programs · 2023

Mission

To help people gain understanding, acquire knowledge, and develop skills for living in a globally interdependent and culturally diverse world by offering the most comprehensive, relevant, and valuable exchange programs available.

Activities or mission (Part I)

The furtherance of international exchange.

  • For over 75 years, CIEE HS Foundation's mission has been to develop and deliver international programs and support services to help people gain understanding, acquire knowledge, and develop skills for living in a globally interdependent and culturally diverse world. CIEE HS Foundation provides intercultural educational opportunities for approximately 1,000 high school students to study in the United States.

    Expenses $6,568,542 · Revenue $6,067,703

As filed on the 2023 return.

Listed in Part VII

  • Laura Brege

    Chair

    Total calculated
    $0
    Hours/week
    1.5 + 3.5 related

  • Ambassador Francis Taylor

    Vice Chair

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Roslyn Artis

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Cheryl Donnelly

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Kathryn Dungy

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • David King

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Peter Lighte

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Punam Rogers

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Carolyn Sanderson

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Kathleen Sideli

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Christopher Thomforde

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Ambassador Marcelle Wahba

    Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • Carolyn Hessler-Radelet

    Past Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • William Martens III

    Past Director

    Total calculated
    $0
    Hours/week
    0.25 + 1.75 related

  • James P Pellow

    President & CEO

    Total calculated
    $1,440,948
    From this org
    $0
    From related orgs
    $1,258,217
    Other
    $182,731
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $700,996 related
    Bonus
    $0 + $171,875 related
    Other
    $0 + $385,346 related
    Deferred
    $0 + $162,143 related
    Nontaxable benefits
    $0 + $20,588 related
    Filer's total
    $0 + $1,440,948 related

  • Deborah Cronin

    CFO, Treasurer, Secretary

    Total calculated
    $502,924
    From this org
    $0
    From related orgs
    $407,708
    Other
    $95,216
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $319,611 related
    Bonus
    $0 + $74,000 related
    Other
    $0 + $14,097 related
    Deferred
    $0 + $69,526 related
    Nontaxable benefits
    $0 + $25,690 related
    Filer's total
    $0 + $502,924 related

  • Mark Ward

    COO

    Total calculated
    $55,398
    From this org
    $0
    From related orgs
    $51,205
    Other
    $4,193
    Hours/week
    5 + 35 related

  • Carolin Duffin

    Senior Vice President

    Total calculated
    $305,915
    From this org
    $0
    From related orgs
    $267,904
    Other
    $38,011
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $218,563 related
    Bonus
    $0 + $48,214 related
    Other
    $0 + $1,127 related
    Deferred
    $0 + $11,250 related
    Nontaxable benefits
    $0 + $26,761 related
    Filer's total
    $0 + $305,915 related

  • Paul Bradford

    Vice President

    Total calculated
    $327,526
    From this org
    $0
    From related orgs
    $279,184
    Other
    $48,342
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $227,377 related
    Bonus
    $0 + $50,000 related
    Other
    $0 + $1,807 related
    Deferred
    $0 + $11,812 related
    Nontaxable benefits
    $0 + $36,530 related
    Filer's total
    $0 + $327,526 related

  • Aida Gevorgyan

    Vice President

    Total calculated
    $298,994
    From this org
    $0
    From related orgs
    $273,601
    Other
    $25,393
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $229,224 related
    Bonus
    $0 + $42,278 related
    Other
    $0 + $2,099 related
    Deferred
    $0 + $11,654 related
    Nontaxable benefits
    $0 + $13,739 related
    Filer's total
    $0 + $298,994 related

  • Marjorie Lucille Geraci

    Vice President

    Total calculated
    $291,838
    From this org
    $0
    From related orgs
    $243,238
    Other
    $48,600
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $201,618 related
    Bonus
    $0 + $40,000 related
    Other
    $0 + $1,620 related
    Deferred
    $0 + $10,600 related
    Nontaxable benefits
    $0 + $38,000 related
    Filer's total
    $0 + $291,838 related

  • Keith Stone

    Vice President

    Total calculated
    $258,689
    From this org
    $0
    From related orgs
    $223,472
    Other
    $35,217
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $183,685 related
    Bonus
    $0 + $35,684 related
    Other
    $0 + $4,103 related
    Deferred
    $0 + $9,456 related
    Nontaxable benefits
    $0 + $25,761 related
    Filer's total
    $0 + $258,689 related

  • Faith Sykes

    Vice President

    Total calculated
    $228,502
    From this org
    $0
    From related orgs
    $215,198
    Other
    $13,304
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $188,337 related
    Bonus
    $0 + $25,913 related
    Other
    $0 + $948 related
    Deferred
    $0 + $9,550 related
    Nontaxable benefits
    $0 + $3,754 related
    Filer's total
    $0 + $228,502 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
The related organization, CIEE, Inc., used the following methods to establish the compensation of the organization's President & CEO: 1. Compensation committee 2. Independent compensation consultant 3. Form 990 of other organizations 4. Written employment contract 5. Compensation survey or study 6. Approval by the board or compensation committee
Part I, Line 4b
James P. Pellow, President & CEO, and Deborah Cronin, CFO, participate in a supplemental non-qualified retirement plan as described in Internal Revenue Code Section 457(f). During calendar year 2023, $109,835, and $54,276 was deferred into the plan for Mr. Pellow and Ms. Cronin, respectively. All compensation was paid through CIEE, Inc., a related organization.
Part I, Line 7
The Organization has a discretionary bonus program that is based on the achievement of a combination of financial and non-financial goals.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • CIEE Inc

    501(c)(3) · Study Abroad Programs · DE

  • Consejo de Intercambios Educativos con el Extranjero CIEE

    501(c)(3) · Exchange programs · SP

    Directly controlled by CIEE Inc

  • Council International Study Programs France

    501(c)(3) · Exchange programs · FR

    Directly controlled by CIEE Inc

  • CIEE Toulouse

    501(c)(3) · Exchange programs · FR

    Directly controlled by CIEE Inc

  • CIEE (Ghana)

    501(c)(3) · Exchange programs · GH

    Directly controlled by CIEE Inc

  • Council on International Educational Exchange AC

    501(c)(3) · Exchange programs · MX

    Directly controlled by CIEE Inc

  • Stichting CIEE Amsterdam

    501(c)(3) · Exchange programs · NL

    Directly controlled by CIEE Inc

  • CIEE Peru Consejo De Educacion E Intercambio Internacional

    501(c)(3) · Exchange programs · PE

    Directly controlled by CIEE Inc

  • CIEE - Associacao Portugesa Do Council on International Education Exchange

    501(c)(3) · Exchange programs · PO

    Directly controlled by CIEE Inc

  • CIEE (Italia)

    501(c)(3) · Exchange programs · IT

    Directly controlled by CIEE Inc

  • Council International Educational Exchange NPC

    501(c)(3) · Exchange programs · SF

    Directly controlled by CIEE Inc

  • CIEE Study Abroad London Ltd

    501(c)(3) · Exchange programs · UK

    Directly controlled by CIEE Inc

  • MTU CIEE

    501(c)(3) · Exchange programs · EN · controlled entity

    Directly controlled by CIEE Inc

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • G27 GmbH & Co KG

    Real Estate Holdings · GM

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CIEE Exchanges Inc

    C · Inactive · DE

  • CIEE Educational Information Consulting Co Ltd

    C · Exchange Programs · CH

  • Custom House Square Condo Association

    C · Property Management · ME

  • CIEE Programas de Intercambio e Investigacion Ltda

    C · Exchange Programs · CI

  • CIEE MVCR Limitada

    C · Exchange Programs · CS

  • CIEE Egitim Danismanlik Organizasyon Limited Sirketi

    C · Exchange Programs · TU

  • CIEE Exchanges Australia Pty Ltd

    C · Exchange Programs · AS

  • Council on International Educational Exchange LLC

    C · Exchange Programs · RS

  • Irish American Educational Exchange Limited

    C · Exchange Programs · EI

  • Council Japan KK

    C · Exchange Programs · JA · 100% owned · share of income $1,907,110 · share of assets $2,536,579

    Directly controlled by Council on International Educational Exchanges

  • CIEE Educational Information Consulting (Hong Kong) Co Ltd

    C · Exchange Programs · HK

  • CIEE Exchanges EU Gmbh

    C · Exchange Programs · GM

  • CIEE Denmark ApS

    C · Exchange Programs · DA

  • CIEE SRL

    C · Exchange Programs · AR

  • Programa de Intercambio Estudiantil Council

    C · Exchange Programs · CI

  • Council on International Educational Exchange Israel Ltd

    C · Exchange Programs · IS

  • CIEE Germany gGmbH DBA Global Institute Berlin

    C · Exchange Programs · GM

  • CIEE Italia SRL

    C · Exchange Programs · IT

  • Council on International Education Exchange (CIEE) Singapore PTE LTD

    C · Exchange Programs · SN

Provenance

Return type
form_990
Tax year
2023
Filed
26 March 2025
IRS schema version
2023v6.0
Source object
202500869349301480

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