{"success":true,"data":{"_id":133407782,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote service learning through international programs for undergraduate and graduate students from institutions of higher education around the world.","primary_activities":"The international partnership for service-learning and leadership (\"ipsl\") managed ten (10) undergraduate international service-learning programs in australia, ecuador (galapagos and guayaquil), france, india, italy, jamaica, mexico, peru and thailand.the ipsl had 56 students enrolled in undergraduate programs during the summer 2011, fall 2011, and spring 2012 terms, plus 10 students in a short-term (3-week) january program, which are represented in the ipsl fiscal year ending april 30, 2012. The ipsl master's degree focuses on international development and service. Reflecting today's need for graduates to understand a variety of perspectives, and leaders to navigate complex partnerships, the master's degree through portland state university is interdisciplinary, drawing from the fields of global nonprofit management, global educational leadership, sustainability, and international studies. The degree program trained leaders for professional careers with global nonprofits and education and community development organizations with an international focus.throughout the year and into the summer, students also engaged in service work at a local agency in portland. The degree program, in its final format, was granted through portland state university (portland, oregon). We had five (5) final students enrolled in the graduate program during the ipsl fiscal year ending april 30, 2012.","year":2011,"name":"INTERNATIONAL PARTNERSHIP FOR SERVICE-","phone":"5033954775","type":"990","foreign_countries":["Afghanistan","Albania","Andorra","Argentina","Australia","Austria","Bangladesh","Belarus","Belgium","Bhutan","Bolivia","Bosnia and Herzegovina","Brazil","Bulgaria","Chile","China","Colombia","Croatia","Cyprus","Czechia","Denmark","Ecuador","Estonia","Falkland Islands","Faroe Islands","Finland","France","French Guiana","Germany","Gibraltar","Greece","Guernsey","Guyana","Hong Kong","Hungary","Iceland","India","Indonesia","Iran","Ireland","Isle of Man","Italy","Japan","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Macau","Malaysia","Maldives","Malta","Marshall Islands","Micronesia","Moldova","Monaco","Mongolia","Montenegro","Nauru","Nepal","Netherlands","New Zealand","Niue","North Korea","North Macedonia","Norway","Pakistan","Palau","Papua New Guinea","Paraguay","Peru","Philippines","Poland","Portugal","Romania","Russia","Samoa","San Marino","Serbia","Slovakia","Slovenia","Solomon Islands","South Korea","Spain","Sri Lanka","Suriname","Svalbard and Jan Mayen","Sweden","Switzerland","Taiwan","Thailand","Tonga","Tuvalu","Ukraine","United Kingdom","Uruguay","Vanuatu","Vatican City","Venezuela","Åland Islands"],"principal_officer":"THOMAS WINSTON MORGAN","year_formation":1982,"state_legal_domicile":"NY","total_volunteers":2,"tax_period_begin":"2011-05-01T00:00:00","tax_period_end":"2012-04-30T00:00:00","address":"4110 SE HAWTHORNE BLVD NO 200, PORTLAND, OR, 97214, USA","city":"PORTLAND","state":"OR","country":"USA","zip_code":"97214"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":true,"Foreign office":true,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1300691,"Contributions":{"value":2586,"Other contributions":2586},"Program revenue":{"value":1295485,"Total revenue":{"value":1295485,"VARIOUS":1295485},"Unrelated business revenue":0},"Investment income":{"value":2394,"Investment income total":594,"Net investment gain":1800},"Other revenues":{"value":226,"Other total":226}},"Expenses":{"value":1364971,"Grant expense":{"value":550,"Grants to domestic orgs":550},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":269260,"Current officers":30000,"Other salaries and wages":185118,"Other employee benefits":54142},"Other expenses":{"value":1095161,"Management services":11620,"Legal":7062,"Accounting":11900,"Other services":9629,"Advertising":1543,"Office expenses":30365,"Information technology":697,"Occupancy":31477,"Travel":93828,"Conferences and meetings":877,"Depreciation and depletion":6253,"Insurance":18556,"Itemized Expenses":{"value":870034,"VARIOUS":870034},"All other expenses":1320}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Deferred, revenue":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"THE INTERNATIONAL PARTNERSHIP FOR SERVICE-LEARNING AND LEADERSHIP (\"IPSL\") MANAGED TEN (10) UNDERGRADUATE INTERNATIONAL SERVICE-LEARNING PROGRAMS IN AUSTRALIA, ECUADOR (GALAPAGOS AND GUAYAQUIL), FRANCE, INDIA, ITALY, JAMAICA, MEXICO, PERU AND THAILAND.THE IPSL HAD 56 STUDENTS ENROLLED IN UNDERGRADUATE PROGRAMS DURING THE SUMMER 2011, FALL 2011, AND SPRING 2012 TERMS, PLUS 10 STUDENTS IN A SHORT-TERM (3-WEEK) JANUARY PROGRAM, WHICH ARE REPRESENTED IN THE IPSL FISCAL YEAR ENDING APRIL 30, 2012. THE IPSL MASTER'S DEGREE FOCUSES ON INTERNATIONAL DEVELOPMENT AND SERVICE. REFLECTING TODAY'S NEED FOR GRADUATES TO UNDERSTAND A VARIETY OF PERSPECTIVES, AND LEADERS TO NAVIGATE COMPLEX PARTNERSHIPS, THE MASTER'S DEGREE THROUGH PORTLAND STATE UNIVERSITY IS INTERDISCIPLINARY, DRAWING FROM THE FIELDS OF GLOBAL NONPROFIT MANAGEMENT, GLOBAL EDUCATIONAL LEADERSHIP, SUSTAINABILITY, AND INTERNATIONAL STUDIES. THE DEGREE PROGRAM TRAINED LEADERS FOR PROFESSIONAL CAREERS WITH GLOBAL NONPROFITS AND EDUCATION AND COMMUNITY DEVELOPMENT ORGANIZATIONS WITH AN INTERNATIONAL FOCUS.THROUGHOUT THE YEAR AND INTO THE SUMMER, STUDENTS ALSO ENGAGED IN SERVICE WORK AT A LOCAL AGENCY IN PORTLAND. THE DEGREE PROGRAM, IN ITS FINAL FORMAT, WAS GRANTED THROUGH PORTLAND STATE UNIVERSITY (PORTLAND, OREGON). WE HAD FIVE (5) FINAL STUDENTS ENROLLED IN THE GRADUATE PROGRAM DURING THE IPSL FISCAL YEAR ENDING APRIL 30, 2012.","expense":1261768,"revenue":1295711}],"program_service_revenue_detail":[{"business_code":"900099","description":"STUDENT PROGRAM REVENU","total_revenue":1267470,"related_or_exempt_function_income":1267470},{"business_code":"900099","description":"OTHER INCOME","total_revenue":28015,"related_or_exempt_function_income":28015}],"functional_expense_allocations":{"current_officers_directors":{"program_services":30000,"total":30000},"other_salaries_and_wages":{"program_services":185118,"total":185118},"other_employee_benefits":{"program_services":54142,"total":54142},"management_fees":{"program_services":11620,"total":11620},"legal_fees":{"management_and_general":7062,"total":7062},"accounting_fees":{"management_and_general":11900,"total":11900},"other_service_fees":{"management_and_general":9629,"total":9629},"advertising":{"program_services":1543,"total":1543},"office_expenses":{"program_services":15021,"management_and_general":15344,"total":30365},"information_technology":{"management_and_general":697,"total":697},"occupancy":{"management_and_general":31477,"total":31477},"travel":{"program_services":93828,"total":93828},"conferences_meetings":{"management_and_general":877,"total":877},"depreciation_depletion":{"management_and_general":6253,"total":6253},"insurance":{"program_services":10196,"management_and_general":8360,"total":18556},"all_other_expenses":{"program_services":342,"management_and_general":978,"total":1320}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"THOMAS WINSTON MORGAN","address_line1":"4110 SE HAWTHORNE BLVD NO 200","city":"PORTLAND","state":"OR","zip":"97214"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"5033954775","business_name_line1":"TERRY DAHLQUIST","address_line1":"4110 SE HAWTHORNE BLVD 200","city":"PORTLAND","state":"OR","zip":"97214"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","average_hours_per_week":40.0,"reportable_comp_from_org":30000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9977},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":7441791,"public_support_percentage":0.9955,"investment_income_percentage":0.0011,"prior_year_investment_income_percentage":0.0023},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":1295485,"current_year_minus1":1277169,"current_year_minus2":1316566,"current_year_minus3":1816813,"current_year_minus4":1657181,"total":7363214},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":4936,"current_year_minus1":11267,"current_year_minus2":5412,"current_year_minus3":4493,"current_year_minus4":52469,"total":78577},"gross_investment_income_509":{"current_year":594,"current_year_minus1":982,"current_year_minus2":2047,"current_year_minus3":1206,"current_year_minus4":3745,"total":8574},"other_income_509":{"current_year":226,"current_year_minus1":64,"current_year_minus2":24601,"current_year_minus3":471,"total":25362},"investment_income_and_ubti":{"current_year":594,"current_year_minus1":982,"current_year_minus2":2047,"current_year_minus3":1206,"current_year_minus4":3745,"total":8574},"total_509":{"current_year":1300421,"current_year_minus1":1288436,"current_year_minus2":1321978,"current_year_minus3":1821306,"current_year_minus4":1709650,"total":7441791},"total_support_total":{"current_year":1301241,"current_year_minus1":1289482,"current_year_minus2":1348626,"current_year_minus3":1822983,"current_year_minus4":1713395,"total":7475727},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":1300691,"total_expenses":1364971,"excess_or_deficit_for_year":-64280,"other_amount":60588,"total_adjustments":60588,"excess_or_deficit_per_financial_statements":-3692},"supplemental_information":[{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"EXCESS LIABILITIES OVER ASSETS ASSUMED BY SUCCESSOR ENTITY 60,588."}]},"ScheduleI":{"reported_domestic_org_grants":550,"reported_domestic_org_grants_program_services":550,"total_domestic_grants":550,"total_domestic_program_services":550,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"regions":[{"region":"SOUTH AMERICA - ECUADOR, PERU","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":271088,"employees":5,"offices":0},{"region":"EAST ASIA AND THE PACIFIC - THAILAND","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":30014,"employees":1,"offices":0},{"region":"EUROPE - FRANCE, ITALY","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":56033,"employees":2,"offices":0},{"region":"SOUTH ASIA - INDIA","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":61561,"employees":1,"offices":0}],"part_i_totals":{"total_offices":0,"total_employees":9,"total_spent":418696,"subtotal_offices":0,"subtotal_employees":9,"subtotal_spent":418696,"continuation_total_offices":0,"continuation_total_employees":0,"continuation_spent":0},"foreign_forms":{"transfer_to_foreign_corporation":false,"interest_in_foreign_trust":false,"foreign_corporation_ownership":false,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false},"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:","explanation":"SCHEDULE F, PART I, LINE 2: THE IPSL DOES NOT MAINTAIN ITS OWN OFFICES ABROAD. RATHER, IT PARTNER WITH EXISTING ACADEMIC INSTITUTIONS AND AGENCIES TO PROVIDE COURSEWORK, HOMESTAYS AND EXCURSIONS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":false,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":true},"liquidations":[{"business_name_line1":"IPSL LLC","ein":352452333,"irc_section":"LIMITED LIABILITY COMPANY (LLC)","distribution_date":"2012-04-30T00:00:00","description":"LIABILITIES EXCEEDED ASSETS AT DATE OF DISSOLUTION. NO EXCESS/REMAINING ASSETS WERE AVAILABLE FOR DISTRIBUTION.","method_of_fmv_determination":"ACTUAL CASH VALUE WAS BASED ON RECEIVABLES AND PAYABLES VALUED AT FULL AMOUNT RECEIVABLE/DUE. NO ASSETS WERE DISCOUNTED.","address_line1":"1515 SW FIFTH AVENUE SUITE 606","city":"PORTLAND","state":"OR","zip":"97201","name":"IPSL LLC","address":"1515 SW FIFTH AVENUE SUITE 606, PORTLAND, OR, 97201"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: THOMAS MORGAN (EXECUTIVE DIRECTOR) AND ARIANNE NEWTON (PROGRAM DIRECTOR)"},{"explanation":"PART I, LINE 2E: THOMAS MORGAN (EXECUTIVE DIRECTOR), ALONG WITH ARIANNE NEWTON (PROGRAM DIRECTOR), FORMED THE LLC. THOMAS OWNS 60% WITH HIS SPOUSE/PARTNER, ARIANNE OWNS 40% WITH HER SPOUSE."},{"explanation":"PART I, LINE 3: THE ORGANIZATION'S PROGRAM WAS ENTIRELY BASED ON AN ACCREDITED COLLEGIATE PROGRAM THROUGH A LOCAL UNIVERSITY, PROVIDING UNDERGRADUATE AND POST-GRADUATE UNIVERSITY CREDITS FOR THE TIME STUDENTS SPENT IN THE ORGANIZATION'S INTERNATIONAL PROGRAM TO PROMOTE SERVICE LEARNING. THE LOCAL UNIVERSITY NOTIFIED THE ORGANIZATION AT THE BEGINNING OF THEIR FISCAL YEAR THAT THEY WOULD NO LONGER BE WORKING WITH THE ORGANIZATION FOR THEIR INTERNATIONAL SERVICE LEARNING PROGRAM. THIS LEFT THE ORGANIZATION WITH NO OPERATIONS AND NO FORSEEABLE REVENUE STREAM. THE ORGANIZATION MADE AN EFFORT TO OBTAIN ACCREDITATION FOR A NEW PROGRAM WITH A NEW PARTNER UNIVERSITY IN THE AREA BUT THE ACCREDITATION PROCESS WAS STALLED AND AT MARCH 2012 IT APPEARED NO PROGRAM WOULD BE VIABLE FOR THE 2012/13 FISCAL YEAR. WITH LOOMING DEBT AND A FORECAST FOR NO REVENUE FOR THE COMING YEAR THE BOARD OF DIRECTORS VOTED TO CLOSE DOWN THE ORGANIZATION. THE ONLY TWO REMAINING EMPLOYEES: EXECUTIVE DIRECTOR THOMAS MORGAN AND PROGRAM DIRECTOR ARIANNE NEWTON, DID NOT WANT THE PROGRAM TO DISCONTINUE SO THEY MADE AN OFFER TO THE BOARD: THEY AGREED TO TAKE ON ALL ASSETS AND DEBTS OF THE ORGANIZATION IN EXCHANGE FOR THE RIGHT TO CONTINUE THE PROGRAM UNDER THEIR OWN BUSINESS ENTITY. THE BOARD AGREED TO THIS ARRANGEMENT AS, AT THE TIME OF DISSOLUTION, THE LIABILITIES EXCEEDED ASSETS BY $60,000 AND THERE DID NOT APPEAR TO BE A VIABLE WAY TO CONTINUE THE PROGRAM WITHOUT SIGNIFICANT ADDITIONAL INVESTMENT OF FUNDS."},{"explanation":"PART I, LINE 7C: NO ASSETS WERE REMAINING AT DISSOLUTION TO DISTRIBUTE TO ANOTHER PUBLIC CHARITY. LIABILITIES EXCEEDED ASSETS AT DATE OF DISTRIBUTION. THE SUCCESSOR ORGANIZATION AGREED TO TAKE ON ALL LIABILITIES IN EXCHANGE FOR THE REMAINING ASSETS AND THE RIGHT TO CONTINUE TO PURSUE A PROGRAM SUBSTANTIALLY THE SAME AS THE ORGANIZATION HAD PREVIOUSLY BEEN PROVIDING. THE LIABILITIES WERE NOT PAID AT DISSOLUTION, INSTEAD THE SUCCESSOR ORGANIZATION AGREED TO BE HELD LIABLE FOR THE PAYMENT OF ALL OUTSTANDING LIABILITIES. THESE OUTSTANDING PAYABLES WOULD NEED TO BE PAID IN ORDER FOR THE SUCCESSOR ORGANIZATION TO BE ABLE TO CONTINUE THE PROGRAM, THEREBY ENSURING THAT THAT OUTSTANDING AMOUNTS DUE WOULD GET PAID."}]},"source_xml":"201310599349300626_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote service learning through international programs for undergraduate and graduate students from institutions of higher education around the world.","primary_activities":"The international partnership for service-learning and leadership (\"ipsl\") managed ten (10) undergraduate international service-learning programs in australia, ecuador (galapagos and guayaquil), france, india, italy, jamaica, mexico, peru and thailand.the ipsl had 56 students enrolled in undergraduate programs during the summer 2011, fall 2011, and spring 2012 terms, plus 10 students in a short-term (3-week) january program, which are represented in the ipsl fiscal year ending april 30, 2012. The ipsl master's degree focuses on international development and service. Reflecting today's need for graduates to understand a variety of perspectives, and leaders to navigate complex partnerships, the master's degree through portland state university is interdisciplinary, drawing from the fields of global nonprofit management, global educational leadership, sustainability, and international studies. The degree program trained leaders for professional careers with global nonprofits and education and community development organizations with an international focus.throughout the year and into the summer, students also engaged in service work at a local agency in portland. The degree program, in its final format, was granted through portland state university (portland, oregon). We had five (5) final students enrolled in the graduate program during the ipsl fiscal year ending april 30, 2012.","year":2011,"name":"INTERNATIONAL PARTNERSHIP FOR SERVICE-","phone":"5033954775","type":"990","foreign_countries":["Afghanistan","Albania","Andorra","Argentina","Australia","Austria","Bangladesh","Belarus","Belgium","Bhutan","Bolivia","Bosnia and Herzegovina","Brazil","Bulgaria","Chile","China","Colombia","Croatia","Cyprus","Czechia","Denmark","Ecuador","Estonia","Falkland Islands","Faroe Islands","Finland","France","French Guiana","Germany","Gibraltar","Greece","Guernsey","Guyana","Hong Kong","Hungary","Iceland","India","Indonesia","Iran","Ireland","Isle of Man","Italy","Japan","Jersey","Kosovo","Latvia","Liechtenstein","Lithuania","Luxembourg","Macau","Malaysia","Maldives","Malta","Marshall Islands","Micronesia","Moldova","Monaco","Mongolia","Montenegro","Nauru","Nepal","Netherlands","New Zealand","Niue","North Korea","North Macedonia","Norway","Pakistan","Palau","Papua New Guinea","Paraguay","Peru","Philippines","Poland","Portugal","Romania","Russia","Samoa","San Marino","Serbia","Slovakia","Slovenia","Solomon Islands","South Korea","Spain","Sri Lanka","Suriname","Svalbard and Jan Mayen","Sweden","Switzerland","Taiwan","Thailand","Tonga","Tuvalu","Ukraine","United Kingdom","Uruguay","Vanuatu","Vatican City","Venezuela","Åland Islands"],"principal_officer":"THOMAS WINSTON MORGAN","year_formation":1982,"state_legal_domicile":"NY","total_volunteers":2,"tax_period_begin":"2011-05-01T00:00:00","tax_period_end":"2012-04-30T00:00:00","address":"4110 SE HAWTHORNE BLVD NO 200, PORTLAND, OR, 97214, USA","city":"PORTLAND","state":"OR","country":"USA","zip_code":"97214"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":true,"Foreign office":true,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1300691,"Contributions":{"value":2586,"Other contributions":2586},"Program revenue":{"value":1295485,"Total revenue":{"value":1295485,"VARIOUS":1295485},"Unrelated business revenue":0},"Investment income":{"value":2394,"Investment income total":594,"Net investment gain":1800},"Other revenues":{"value":226,"Other total":226}},"Expenses":{"value":1364971,"Grant expense":{"value":550,"Grants to domestic orgs":550},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":269260,"Current officers":30000,"Other salaries and wages":185118,"Other employee benefits":54142},"Other expenses":{"value":1095161,"Management services":11620,"Legal":7062,"Accounting":11900,"Other services":9629,"Advertising":1543,"Office expenses":30365,"Information technology":697,"Occupancy":31477,"Travel":93828,"Conferences and meetings":877,"Depreciation and depletion":6253,"Insurance":18556,"Itemized Expenses":{"value":870034,"VARIOUS":870034},"All other expenses":1320}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Deferred, revenue":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"THE INTERNATIONAL PARTNERSHIP FOR SERVICE-LEARNING AND LEADERSHIP (\"IPSL\") MANAGED TEN (10) UNDERGRADUATE INTERNATIONAL SERVICE-LEARNING PROGRAMS IN AUSTRALIA, ECUADOR (GALAPAGOS AND GUAYAQUIL), FRANCE, INDIA, ITALY, JAMAICA, MEXICO, PERU AND THAILAND.THE IPSL HAD 56 STUDENTS ENROLLED IN UNDERGRADUATE PROGRAMS DURING THE SUMMER 2011, FALL 2011, AND SPRING 2012 TERMS, PLUS 10 STUDENTS IN A SHORT-TERM (3-WEEK) JANUARY PROGRAM, WHICH ARE REPRESENTED IN THE IPSL FISCAL YEAR ENDING APRIL 30, 2012. THE IPSL MASTER'S DEGREE FOCUSES ON INTERNATIONAL DEVELOPMENT AND SERVICE. REFLECTING TODAY'S NEED FOR GRADUATES TO UNDERSTAND A VARIETY OF PERSPECTIVES, AND LEADERS TO NAVIGATE COMPLEX PARTNERSHIPS, THE MASTER'S DEGREE THROUGH PORTLAND STATE UNIVERSITY IS INTERDISCIPLINARY, DRAWING FROM THE FIELDS OF GLOBAL NONPROFIT MANAGEMENT, GLOBAL EDUCATIONAL LEADERSHIP, SUSTAINABILITY, AND INTERNATIONAL STUDIES. THE DEGREE PROGRAM TRAINED LEADERS FOR PROFESSIONAL CAREERS WITH GLOBAL NONPROFITS AND EDUCATION AND COMMUNITY DEVELOPMENT ORGANIZATIONS WITH AN INTERNATIONAL FOCUS.THROUGHOUT THE YEAR AND INTO THE SUMMER, STUDENTS ALSO ENGAGED IN SERVICE WORK AT A LOCAL AGENCY IN PORTLAND. THE DEGREE PROGRAM, IN ITS FINAL FORMAT, WAS GRANTED THROUGH PORTLAND STATE UNIVERSITY (PORTLAND, OREGON). WE HAD FIVE (5) FINAL STUDENTS ENROLLED IN THE GRADUATE PROGRAM DURING THE IPSL FISCAL YEAR ENDING APRIL 30, 2012.","expense":1261768,"revenue":1295711}],"program_service_revenue_detail":[{"business_code":"900099","description":"STUDENT PROGRAM REVENU","total_revenue":1267470,"related_or_exempt_function_income":1267470},{"business_code":"900099","description":"OTHER INCOME","total_revenue":28015,"related_or_exempt_function_income":28015}],"functional_expense_allocations":{"current_officers_directors":{"program_services":30000,"total":30000},"other_salaries_and_wages":{"program_services":185118,"total":185118},"other_employee_benefits":{"program_services":54142,"total":54142},"management_fees":{"program_services":11620,"total":11620},"legal_fees":{"management_and_general":7062,"total":7062},"accounting_fees":{"management_and_general":11900,"total":11900},"other_service_fees":{"management_and_general":9629,"total":9629},"advertising":{"program_services":1543,"total":1543},"office_expenses":{"program_services":15021,"management_and_general":15344,"total":30365},"information_technology":{"management_and_general":697,"total":697},"occupancy":{"management_and_general":31477,"total":31477},"travel":{"program_services":93828,"total":93828},"conferences_meetings":{"management_and_general":877,"total":877},"depreciation_depletion":{"management_and_general":6253,"total":6253},"insurance":{"program_services":10196,"management_and_general":8360,"total":18556},"all_other_expenses":{"program_services":342,"management_and_general":978,"total":1320}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"THOMAS WINSTON MORGAN","address_line1":"4110 SE HAWTHORNE BLVD NO 200","city":"PORTLAND","state":"OR","zip":"97214"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"5033954775","business_name_line1":"TERRY DAHLQUIST","address_line1":"4110 SE HAWTHORNE BLVD 200","city":"PORTLAND","state":"OR","zip":"97214"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","average_hours_per_week":40.0,"reportable_comp_from_org":30000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9977},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":7441791,"public_support_percentage":0.9955,"investment_income_percentage":0.0011,"prior_year_investment_income_percentage":0.0023},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":1295485,"current_year_minus1":1277169,"current_year_minus2":1316566,"current_year_minus3":1816813,"current_year_minus4":1657181,"total":7363214},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":4936,"current_year_minus1":11267,"current_year_minus2":5412,"current_year_minus3":4493,"current_year_minus4":52469,"total":78577},"gross_investment_income_509":{"current_year":594,"current_year_minus1":982,"current_year_minus2":2047,"current_year_minus3":1206,"current_year_minus4":3745,"total":8574},"other_income_509":{"current_year":226,"current_year_minus1":64,"current_year_minus2":24601,"current_year_minus3":471,"total":25362},"investment_income_and_ubti":{"current_year":594,"current_year_minus1":982,"current_year_minus2":2047,"current_year_minus3":1206,"current_year_minus4":3745,"total":8574},"total_509":{"current_year":1300421,"current_year_minus1":1288436,"current_year_minus2":1321978,"current_year_minus3":1821306,"current_year_minus4":1709650,"total":7441791},"total_support_total":{"current_year":1301241,"current_year_minus1":1289482,"current_year_minus2":1348626,"current_year_minus3":1822983,"current_year_minus4":1713395,"total":7475727},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":1300691,"total_expenses":1364971,"excess_or_deficit_for_year":-64280,"other_amount":60588,"total_adjustments":60588,"excess_or_deficit_per_financial_statements":-3692},"supplemental_information":[{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"EXCESS LIABILITIES OVER ASSETS ASSUMED BY SUCCESSOR ENTITY 60,588."}]},"ScheduleI":{"reported_domestic_org_grants":550,"reported_domestic_org_grants_program_services":550,"total_domestic_grants":550,"total_domestic_program_services":550,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"regions":[{"region":"SOUTH AMERICA - ECUADOR, PERU","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":271088,"employees":5,"offices":0},{"region":"EAST ASIA AND THE PACIFIC - THAILAND","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":30014,"employees":1,"offices":0},{"region":"EUROPE - FRANCE, ITALY","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":56033,"employees":2,"offices":0},{"region":"SOUTH ASIA - INDIA","activity_type":"ACADEMIC STUDY ABROAD + VOLUNTEER SERVICE PROGRAMS","services":"INTERNATIONAL SERVICE-LEARNING GRADUATE AND UNDERGRADUATE PROGRAMS","total_expenditures":61561,"employees":1,"offices":0}],"part_i_totals":{"total_offices":0,"total_employees":9,"total_spent":418696,"subtotal_offices":0,"subtotal_employees":9,"subtotal_spent":418696,"continuation_total_offices":0,"continuation_total_employees":0,"continuation_spent":0},"foreign_forms":{"transfer_to_foreign_corporation":false,"interest_in_foreign_trust":false,"foreign_corporation_ownership":false,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false},"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:","explanation":"SCHEDULE F, PART I, LINE 2: THE IPSL DOES NOT MAINTAIN ITS OWN OFFICES ABROAD. RATHER, IT PARTNER WITH EXISTING ACADEMIC INSTITUTIONS AND AGENCIES TO PROVIDE COURSEWORK, HOMESTAYS AND EXCURSIONS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":false,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":true},"liquidations":[{"business_name_line1":"IPSL LLC","ein":352452333,"irc_section":"LIMITED LIABILITY COMPANY (LLC)","distribution_date":"2012-04-30T00:00:00","description":"LIABILITIES EXCEEDED ASSETS AT DATE OF DISSOLUTION. NO EXCESS/REMAINING ASSETS WERE AVAILABLE FOR DISTRIBUTION.","method_of_fmv_determination":"ACTUAL CASH VALUE WAS BASED ON RECEIVABLES AND PAYABLES VALUED AT FULL AMOUNT RECEIVABLE/DUE. NO ASSETS WERE DISCOUNTED.","address_line1":"1515 SW FIFTH AVENUE SUITE 606","city":"PORTLAND","state":"OR","zip":"97201","name":"IPSL LLC","address":"1515 SW FIFTH AVENUE SUITE 606, PORTLAND, OR, 97201"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: THOMAS MORGAN (EXECUTIVE DIRECTOR) AND ARIANNE NEWTON (PROGRAM DIRECTOR)"},{"explanation":"PART I, LINE 2E: THOMAS MORGAN (EXECUTIVE DIRECTOR), ALONG WITH ARIANNE NEWTON (PROGRAM DIRECTOR), FORMED THE LLC. THOMAS OWNS 60% WITH HIS SPOUSE/PARTNER, ARIANNE OWNS 40% WITH HER SPOUSE."},{"explanation":"PART I, LINE 3: THE ORGANIZATION'S PROGRAM WAS ENTIRELY BASED ON AN ACCREDITED COLLEGIATE PROGRAM THROUGH A LOCAL UNIVERSITY, PROVIDING UNDERGRADUATE AND POST-GRADUATE UNIVERSITY CREDITS FOR THE TIME STUDENTS SPENT IN THE ORGANIZATION'S INTERNATIONAL PROGRAM TO PROMOTE SERVICE LEARNING. THE LOCAL UNIVERSITY NOTIFIED THE ORGANIZATION AT THE BEGINNING OF THEIR FISCAL YEAR THAT THEY WOULD NO LONGER BE WORKING WITH THE ORGANIZATION FOR THEIR INTERNATIONAL SERVICE LEARNING PROGRAM. THIS LEFT THE ORGANIZATION WITH NO OPERATIONS AND NO FORSEEABLE REVENUE STREAM. THE ORGANIZATION MADE AN EFFORT TO OBTAIN ACCREDITATION FOR A NEW PROGRAM WITH A NEW PARTNER UNIVERSITY IN THE AREA BUT THE ACCREDITATION PROCESS WAS STALLED AND AT MARCH 2012 IT APPEARED NO PROGRAM WOULD BE VIABLE FOR THE 2012/13 FISCAL YEAR. WITH LOOMING DEBT AND A FORECAST FOR NO REVENUE FOR THE COMING YEAR THE BOARD OF DIRECTORS VOTED TO CLOSE DOWN THE ORGANIZATION. THE ONLY TWO REMAINING EMPLOYEES: EXECUTIVE DIRECTOR THOMAS MORGAN AND PROGRAM DIRECTOR ARIANNE NEWTON, DID NOT WANT THE PROGRAM TO DISCONTINUE SO THEY MADE AN OFFER TO THE BOARD: THEY AGREED TO TAKE ON ALL ASSETS AND DEBTS OF THE ORGANIZATION IN EXCHANGE FOR THE RIGHT TO CONTINUE THE PROGRAM UNDER THEIR OWN BUSINESS ENTITY. THE BOARD AGREED TO THIS ARRANGEMENT AS, AT THE TIME OF DISSOLUTION, THE LIABILITIES EXCEEDED ASSETS BY $60,000 AND THERE DID NOT APPEAR TO BE A VIABLE WAY TO CONTINUE THE PROGRAM WITHOUT SIGNIFICANT ADDITIONAL INVESTMENT OF FUNDS."},{"explanation":"PART I, LINE 7C: NO ASSETS WERE REMAINING AT DISSOLUTION TO DISTRIBUTE TO ANOTHER PUBLIC CHARITY. LIABILITIES EXCEEDED ASSETS AT DATE OF DISTRIBUTION. THE SUCCESSOR ORGANIZATION AGREED TO TAKE ON ALL LIABILITIES IN EXCHANGE FOR THE REMAINING ASSETS AND THE RIGHT TO CONTINUE TO PURSUE A PROGRAM SUBSTANTIALLY THE SAME AS THE ORGANIZATION HAD PREVIOUSLY BEEN PROVIDING. THE LIABILITIES WERE NOT PAID AT DISSOLUTION, INSTEAD THE SUCCESSOR ORGANIZATION AGREED TO BE HELD LIABLE FOR THE PAYMENT OF ALL OUTSTANDING LIABILITIES. THESE OUTSTANDING PAYABLES WOULD NEED TO BE PAID IN ORDER FOR THE SUCCESSOR ORGANIZATION TO BE ABLE TO CONTINUE THE PROGRAM, THEREBY ENSURING THAT THAT OUTSTANDING AMOUNTS DUE WOULD GET PAID."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":0.0},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-0.04941988527636464,"percentile":0.33221490091957},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.021978488920277428,"percentile":0.9002821281588111},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6923076923076923,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":0.30615228074274004,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.6495710042449611,"percentile":0.2270667639593748}},"source_xml":"201310599349300626_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}