Afs Intercultural Programs Inc

Nonprofit profile at a glance

EIN
135596742
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2122090900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Academic Exchange

Official website

Reported finances

Revenue
$17,221,461
Expenses
$17,038,790
Assets
$15,000,030
Liabilities
$7,730,059

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • DANIEL T OBST (PRESIDENT & CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DANIEL T OBST (PRESIDENT & CHIEF EXECUTIVE OFFICER): $383,785 total reported compensation
  • GEORGE H DENTON (GENERAL COUNSEL): $238,730 total reported compensation
  • RITA JARECSNI (CHIEF FINANCIAL OFFICER): $220,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Afs intercultural programs is a global not-for-profit network that provides intercultural learning opportunities to help people develop the knowledge, skills and understanding needed to create a more just and peaceful world.through our international exchange programs, education initiatives, volunteerism and advocacy, we empower young people from all backgrounds with essential global skills and passion for making a difference.

What it reported doing in 2024

Afs is a leading study abroad program for secondary school students, supported and facilitated by trained staff and volunteers. Afs supports students with structural and facilitated intercultural learning journeys that lead to global competence. The afs programs are carried out by the member organizations (partners) and all the supporting services (educational content, organizational development, conference services, etc.) are built around the programs to enhance their quality.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 84% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 66
  • Accountability: 96
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: $210.61 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 91.9% of spending went to programs
  • Governance: 15 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $15.7M in reported program spending
  • Leadership: top reported pay $384K · 27 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $928K reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.