2014 - 990form - Teachers Without Borders
2014 - 990form - Teachers Without Borders
2014 - 990form - Teachers Without Borders
1545-0047
Form 990 Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) 1(0)14
>■ Do not enter social security numbers on this form as it may be made public. Open to Public
Department ol the Treasury
Internal Revenue Service Information about Form 990 and its instructions is at www.irs.ciov/fonv990. Inspection
B Checl< if applicable: C Name of organization TEACHERS WITHOUT BORDERS D Employer identification number
□ Name change Number and street (or P.O. box if mail is not delivered to street address) Room/suite E Telephone number
Q Final return/terminated City or town, state or province, country, and ZIP or foreign postal code
Summary
1 Briefly describe the organization's mission or most significant activities;
TEACHERS WITHOUT BORDERS CONNECTS TEACHERS TO INFORMATION AND EACH OTHER TO CREATE LOCAL CHANGE ON A GLOB'AL SCALE*
2 Check this box ▶□if the organization discontinued its operations or disposed of more than 25% of its net assets.
3 Number of voting members of the goveming body (Part Vl, line la)
4 Number of independent voting members of the governing body (Part VI, line lb)...
5 Total number of individuals employed In calendar year 2014 (Part V, line 2a) ....
6 Total number of volunteers (estimate if necessary)
7a Total unrelated business revenue from Part VIII, column (C), tine 12 7a
b Net unrelated business taxable income from Form 990-T, line 34 7b
P r i o r Ye a r C u r r e n t Ye a r
12 Total revenue—add lines 8 through 11 (must equal Part VIII. column (A), line 12) 176.680 21.538
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 0
14 Benefits paid to or for members (Part IX, column (A), line 4) 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 30.514 30.800
16a Professional fundraising fees (Part IX. column (A), line 11e) 0
22 Net assets or fund balances. Subtract line 21 from line 20 78.805 4.357
Part II Signature Block
ties of pM^^Jry^^^ecla^e that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
Under penalties
true, correct . and cornpiete. yeclarati prepay (other than officer) is based on all information of which preparer has any knowledge.
io/cx^U'l
Sign ▶ Sigratwe of ofi
Here Fred Mednic
1Founder
May the IRS discuss this return with the preparer shown above? (see instructions) . . . H Yes □ No
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11282Y Form 990(2014)
Checklist of Required Schedules
1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule A
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . .
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If "Yes," complete Schedule C, Part I
4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes," complete Schedule C, Part II
5 Is the organization a section 501 (c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If
"Yes," complete Schedule D, Part I
7 Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures?/f "Ves," comp/efe Sc/7edu/e D, Parf// . . .
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III
9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability: serve as a
custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or
debt negotiation services? If "Yes," complete Schedule D, Part IV
10 Did the organization, directly or through a related organization, hold assets in temporarily restricted
endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V . .
11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI,
VII, Vlll, IX, orX as applicable.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes."
complete Schedule D, Part VI
b Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
c Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more
of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vlll
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX
e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X .
12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if
the organization answered "No' to line 12a, then completing Schedule D, Parts XI and XII is optional
13 Is the organization a school described in section 170(b)(1 )(A)(ii)? If "Yes," complete Schedule E ... .
14 a Did the organization maintain an office, employees, or agents outside of the United States?
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,
fundraising, business, investment, and program service activities outside the United States, or aggregate
foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes," complete Schedule F, Parts II and IV
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV.
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on
Part IX, column (A), lines 6 and 11e? /f "Yes," complete Schedule G, Part I (see instructions)
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on
Part Vlll, lines 1c and 8a? If "Yes." complete Schedule G, Part II
19 Did the organization report more than $15,000 of gross income from gaming activities on Part Vlll, line 9a?
If "Yes," complete Schedule G, Part III 19 n 0
20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
fa If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 2
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line M If "Yes," complete Schedule I, Parts I and II ... .
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the
organization's current and former officers, directors, trustees, key employees, and highest compensated
employees? If "Yes," complete Schedule J
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than
$100,000 as of the last day of the year, that was Issued after December 31, 2002? If "Yes," answer lines 24b
through 24d and complete Schedule K. If "No," go to line 25a
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . .
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? . .
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organizatior^ engage in an excess benefit
transaction with a disqualified person during the year? If "Yes," complete Schecule L, Part I
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
If "Yes," complete Schedule L, Part I
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any
current or former officers, directors, trustees, key employees, highest compensated employees, or
disqualified persons? If "Ves," complete Schedule L, Part II
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity or family member of any of these persons? If "Yes," complete Schedule L, Part III
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, conditions, and exceptions):
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . .
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete
Schedule L, Part IV
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
wasanofficer, director, trustee, or direct or indirect owner?/f "Yes," comp/efeSchedu/eL, Part/V . . .
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
Did the organization receive contributions of art, historical treasures, or otheir similar assets, or qualified
conservation contributions? If "Yes," complete Schedule M !
Did the organization liquidate, terminate, or dissolve and cease operations? If j'Yes," complete Schedule N,
Parti
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
complete Schedule N, Part II
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III,
or IV, and Part V, line 1
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a
controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 . .
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
related organizaWonl If "Yes," complete Schedule R, Part V, line 2 .
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,
Part VI
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines lib and
19? Note. All Form 990 filers are required to complete Schedule O 38
la Enter the number of voting members of the governing body at the end of the tax year. . la 3
If there are material differences in voting rights among members of the governing body, or
if the governing body delegated broad authority to an executive committee or similar
committee, explain in Schedule O.
b Enter the number of voting members included in line 1a, above, who are independent . lb 3
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with
any other officer, director, trustee, or key employee?
3 Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors, or trustees, or key employees to a management company or other person? □ 0
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? IIBIIQ
5 Did the organization become aware during the year of a significant diversion of the organization's assets? . iMiia
6 Did the organization have members or stockholders? IIHIIB
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint
one or more members of the governing body?
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body? □ 0
8 Did the organization contemporaneously document the meetings held or written actions undertaken during
the year by the following:
a The governing body?
b Each committee with authority to act on behalf of the governing body?
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the organization's mailing address? If "Yes," provide the names and addresses in Schedule O
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
(B)
Position ' (D) (E)
(do not check more than one
Name and title Average Reportable Reportable Estimated
box, unless person is both an
hours per officer and a director/trustee) compensation compensation from amount of
veek (list any from related other
hours for the organizations compensation
related brganization (W-2/1099-MISC) from the
(W-b/1099-MISC) organization
and related
organizations
1b Sub-total
c Total from continuation sheets to Part VII, Section A
d Total (add lines lb and 1c)
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of
reportable compensation from the organization ▶ o
3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated
employee on line 1 a? If "Yes," complete Schedule J for such individual
4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If "Ves," complete Schedule J for such
individual
5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual
for services rendered to the organization? If "Yes," complete Schedule J for such person
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractorsj that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax
year.
(B) (C)
Name and business address Description of services Compensation
Total number of independent contractors (including but not limited to those listed above) who
received more than $100,000 of compensation from the organization ▶ I
Form 990 (2014)
Federated campaigns . . . la
Membership dues .... _1b
Fundraising events .... _lc
Related organizations . . . _1d
Government grants (contributions) _1e
All other contributions, gifts, grants,
and similar amounts not included above if
Noncash contributions included in lines 1a-1f; $
To t a l . A d d l i n e s 1 a - 1 f
20 Interest 0 0 0 0
21 Payments to affiliates
22 Depreciation, depletion, and amortization
23 Insurance
24 Other expenses. Itemize expenses not covered
above (List miscellaneous expenses in line 24e. If
line 24e amount exceeds 10% of line 25, column
(A) amount, list line 24e expenses on Schedule 0.)
a Program expenses 31.384 31.384 0
6 Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and
sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see instructions). Complete Part II of Schedule L 0 6
7 Notes and loans receivable, net 1.612
8 Inventories for sale or use 0 8
9 Prepaid expenses and deferred charges 9
10a Land, buildings, and equipment: cost or
other basis. Complete Part VI of Schedule D loa 24,354
b Less: accumulated depreciation .... 10b 24,354 68 10c
11 Investments—publicly traded securities 0 11
12 Investments—other securities. See Part IV, line 11 0 12
14 Intangible assets 0 14
15 Other assets. See Part IV, line 11 0 15
16 Total assets. Add lines 1 through 15 (must equal line 34)
17 Accounts payable and accrued expenses
18 Grants payable 0 18
19 Deferred revenue 0 19
20 Tax-exempt bond liabilities 0
Investment expenses 0
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B)) I
Financial Statements and Reporting
Check if Schedule 0 contains a response or note to any line in this Part XII ... . □
Ye s
1 Accounting method used to prepare the Form 990: □ Cash [7] Accrual □ Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in
the Single Audit Act and 0MB Circular A-133? 3 a □
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. 3 b □
Form 990 (2014)
SCHEDULE A
Public Charity Status and Public Support
(Form 990 or 990-EZ)
(A) □ □
(B) □ □
(C) □ □
(D) n □
(E) □ □
To t a l
For Paperwork Reduction Act Notice, see the instructions for C a t . N o . 11 2 8 5 F Schedule A (Form 990 or 990-EZ) 2014
Form 990 or 99Q-EZ.
Schedule A (Form 990 or 990-EZ) 2014 Page
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or If the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year
Calendar year (or (or fiscal
fiscal yearyear beginning
beginning in) ^ in) ▶ | (a) 2010 | (b) 2011 | (c)2012 | (d) 2013 \ (e) 2014 | (f) Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") . . .
2 Ta x revenues levied for the
organization's benefit and either paid
to or expended on its behalf . . .
3 The value of services or facilities
furnished by a governmental unit to the
organization without charge ....
4 Total. Add lines 1 through 3 . . . .
5 The portion of total contributions by
each person (other than a
governmental unit or publicly
supported organization) included on
line 1 that exceeds 2% of the amount
shown on line 11, column (f). . . .
6 Public supporL Subtract line 5 from line 4.
Section B. Total Support
Calendar year (or fiscal year beginning in) >■ (a) 2010 (b)2011 (c)20l2 (d)2013 (e)2014 (f) Total
7 Amounts from line 4 315,228 561.044 60.415 176,679 21.538 1,134.904
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A
and B. If you checked 11 b of Part I, complete Sections A and C. If ^ou checked 11 c of Part I, complete
Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Are all of the organization's supported organizations listed by name in the organization's governing
documents? If "No," describe in Part VI how the supported organizations are designated. If designated by
class or purpose, describe the designation. If historic and continuing relationship, explain.
Did the organization have any supported organization that does not have an IRS determination of status
under section 509(a)(1) or (2)7 If "Yes," explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer
(b) and (c) below.
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If "Ves," describe in Part VI when and how the
organization made the determination.
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)
(B) purposes? If "Ves, - explain in Part VI what controls the organization put in place to ensure such use.
Was any supported organization not organized in the United States ( "foreign supported organization")? If
"Yes" and if you checked 11a or 1 lb in Part I, answer (b) and (c) below.
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If "Ves," describe in Part VI how the organization ha|d such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.
Did the organization support any foreign supported organization that does not have an IRS determination
under sections 501(c)(3) and 509(a)(1) or (2)? If "Ves," explain in Part VI what (^ontrols the organization used
to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B)
purposes. 1
Did the organization add, substitute, or remove any supported organizations [during the tax year? If "Ves,"
answer (b) and (c) below (Jf applicable). Also, provide detail in Part VI, including fi) the names and BIN
numbers of the supported organizations added, substituted, or removed, fii) the reasons for each such action,
fiii) the authority under the organization's organizing document authorizing such\action, and (iv) how the action
was accomplished (such as by amendment to the organizing document).
Type I or Type II only. Was any added or substituted supported organization part of a class already
designated in the organization's organizing document?
Substitutions only. Was the substitution the result of an event beyond the organization's control?
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class
benefited by one or more of its supported organizations; or (c) other supporting organizations that also
support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in
Part VI.
Did the organization provide a grant, loan, compensation, or other simijar payment to a substantial
contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent
controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990).
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
If "Yes," complete Part I of Schedule L (Form 990).
Was the organization controlled directly or indirectly at any time during the tax year by one or more
disqualified persons as defined in section 4946 (other than foundation managers and organizations described
in section 509(a)(1) or (2))? If "Ves," provide detail in Part VI.
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which
the supporting organization had an interest? If "Yes," provide detail in Part VI.
Did a disqualified person (as defined in line 9(a)) have an ownership interest ini or derive any personal benefit
from, assets in which the supporting organization also had an interest? If "Ves;" provide detail in Part VI.
Was the organization subject to the excess business holdings rules of IRd 4943 because of IRC 4943(f)
(regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting
organizations)? If "Ves," answer (bj below.
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.) I
1
Schedule A (Form 990 or 990-E2) 2014 Pggg s
Supporting Organizations (continued)
Yes No
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c)
below, the governing body of a supported organization? 1 11 1a a □□ □□
b A f a m i l y m e m b e r o f a p e r s o n d e s c r i b e d i n ( a ) a b o v e ? " i Tl i hb T □□ □□
1 1 c Tl^□ □ □
c A35%controlledentityofapersondescribedin(a)or(b)above?/f"yes"toa, b, orc,pfoWdedefa///nPartW. □
Section B. Type I Supporting Organizations
1 Did the directors, trustees, or membership of one or more supported organizations have the power to
regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the
tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or
controlled the organization's activities. If the organization had more than one supported organization,
describe how the powers to appoint andlor remove directors or trustees were allocated among the supported
organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part
VI how providing such benefit carried out the purposes of the supported organization(s) that operated,
supervised, or controlled the supporting organization.
Section C. Type 11 Supporting Organizations
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control
or management of the supporting organization was vested in the same persons that controlled or managed
the supported organization(s).
Section D. Ail Type III Supporting Organizations
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
IYes I
organization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax
year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the
organization's governing documents in effect on the date of notification, to the extent not previously provided? ^ □ □
2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s). 2 □ □
3 By reason of the relationship described in (2), did the organization's supported organizations have a
significant voice in the organization's investment policies and in directing the use of the organization's
income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's
supported organizations played in this regard. 3 □ □
Section E. Type III Functionally-Integrated Supporting Organizations
1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a Dlhe organization satisfied the Activities Test. Complete line 2 below.
b □ The organization Is the parent of each of Its supported organizations. Complete line 3 below.
0 D The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).
2 Activities Test. Answer (a) and (b) below.
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of
the supported organlzation(s) to which the organization was responsive? If "Yes," then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determined
that these activities constituted substantially all of its activities.
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more
of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the
reasons for the organization's position that its supported organization(s) would have engaged in these
activities but for the organization's involvement.
3 Parent of Supported Organizations. Answer (a) and (b) below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or
trustees of each of the supported organizations? Provide details in Part VI.
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each
of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
Schedule A (Form 9S0 or 9S0-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014 Page I
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1 D Check here If the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20,1970. See instructions. All
other Type HI non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior(A) Year
Prior Year ^ptionar^'^
1 Adjusted net income for prior year (from Section A, line 8, Column A)
2 Enter 85% of line 1
3 Minimum asset amount for prior year (from Section B, line 8, Column A
4 Enter greater of line 2 or line 3
5 Income tax imposed in prior year
6 Distributable Amount. Subtract line 5 from line 4, unless subject to
emergency temporary reduction (see instructions)
7 □ Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see
instructions).
Schedule A (Form 980 or 99D-EZ) 2014
mmJ Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D - Distributions C u r r e n t Ye a r
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required
6 Other distributions (describe in Part VI). See instructions.
7 Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive
(provide details in Part VI). See instructions.
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)? □ Ye s □ No
9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the
organization's accounting for conservation easements.
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of
public service, provide the following amounts relating to these items:
(I) Revenue included in Form 990, Part VIII, line 1 ▶ $
(ii) Assets included in Form 990, Part X ▶$
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenue included in Form 990, Part VIII, line 1 ▶ $
b Assets included in Form 990, Part X ▶
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 522630 Schedule D (Form 980) 2014
Schedule D (Form 390) 2014 Page 2
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3 Using the organization's acquisition, accession, and other records, check any pf the following that are a significant use of its
collection items (check all that apply):
a □ Public exhibition d □ Loan or exchange programs
b □ Scholarly research e □ Other
c □ Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization's collection? . . □ Yes □ No
Escrow and Custodial Arrangements.
Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form
990, Part X. line 21.
1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? Q ygg Q No
b If "Yes," explain the arrangement in Part XIII and complete the following table;
Amount
1a Land
b Buildings 0
Total. Add lines la through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) ▶
Schedule D (Form 930) 2014
Schedule D (Form 990) 2014 Pag,
Investments—Other Securities.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category (b) Book value (c) Method of valuation:
(including name of security) Cost or end-of-year market value
(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
(A)
(B)
(C) I
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Fo/m 930, Part X, col. (B) line 12.) ▶
Part VIII Investments—Program Related.
Complete If the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
Total. (Column (b) must equal Form 930, Part X, col. (B) line 13.) ▶
Other Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line lid. See Form 990, Part X, line 15.
(a) Description (b) Book value
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.)
Other Liabilities.
Complete if the organization answered "Yes" to Form 990, Part IV, line lie or 11 f. See Form 990, Part X,
line 25.
1. (a) Description of liability (b) Bock value
(1) Federal income taxes
"(2)
(7)
J9)
Total. (Column (b) must equal Form 990, Part X, col. (BJ line 25.) ▶
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII []
Schedule D (Form 990) 2014
Schedule D (Form 990) 2014 Page 4
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.
Complete if the organization answered "Yes" to Form 990, Part IV,j line 12a.
1 Total revenue, gains, and other support per audited financial statements . . J 1
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments 2a
b Donated services and use of facilities 2b
0 Recoveries of prior year grants 2c
d Other (Describe in Part XIII.) 2d j
e Add lines 2a through 2d 2e
3 Subtract line 2e from line 1 3
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a
b Other (Describe in Part XIII.) _4b
0 Add lines 4a and 4b j 4c
5 To t a l r e v e n u e . A d d l i n e s 3 a n d 4 c . ( T h i s m u s t e q u a l F o r m 9 9 0 , P a r t I , l i n e 1 2 . ) 5
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" to Form 990, Part ivi line 12a.
1 To t a l expenses and losses per audited fi n a n c i a l statements 1
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities 2a |
b Prior year adjustments _2b
c Other losses 2c
d Other (Describe in Part XIII.) 2d
e Add lines 2a through 2d 2e
3 Subtract line 2e from line 1 3
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . . _4a
b Other (Describe in Part XIII.) 4b
c Add lines 4a and 4b ! TL ! ! ! ! ! ! 4c
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)
Part XIII Supplemental information.
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b: Part V, line 4; Part X, line
2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ 0MB No, 1545-0047
(Form 990 or 990-EZ) Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information. 1®14
>■ A t t a c h t o F o r m 9 9 0 o r 9 9 0 - E Z .
Depatlmenl of the Treasuty Open to Public
>■ Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Intcmal Flevcnue Service
Inspection
Name of the organization Employer identification number
TEACHERS WITHOUT BORDERS 91-2023723
ExplanationTxt:
T H E B O A R D D O E S N O T H AV E A S S I G N E D C O M M I T T E E S .
ExplanationTxt;
T H E R E T U R N I S R E V I E W E D B Y T H E B U S I N E S S O P E R AT I O N S D I R E C T O R F O R A C C U R A C Y B E F O R E F I L I N G ,
ExplanationTxt:
C O N D U C T S P E R I O D I C R E V I E W S T O I N C L U D E : W H E T H E R C O M P E N S AT I O N A R R A N G E M E N T S A N D B E N E F I T S A R E R E A S O N A B L E .
BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING: AND WHETHER
PA R T N E R S H I P S . V E N T U R E S . A N D A R R A N G E M E N T S W I T H M A N A G E M E N T O R G A N I Z AT I O N S C O N F O R M T O T W B ' S W R I T T E N
POLICIES. ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS, SERVICES,
F U R T H E R C H A R I TA B L E P U R P O S E S A N D D O N ' T R E S U LT I N I M P E R M I S S I B L E P R I VAT E B E N E F I T O R I N A N E X C E S S B E N E F I T
T R A N S A C T I O N
ExplanationTxt:
P O L I C I E S A R E AVA I L A B L E O N O U R W E B S I T E
For Paperwork Reduction Act Notice, see ttie Instructions for Form 990 or 990-EZ. Cat. No. 51056K Schedule O (Form 990 or 990-EZ) (2014)
Schedule 0 (Form 990 or 99G-EZ) (20 M)
Name of the organization Employer identification number
TEACHERS WITHOUT BORDERS 91-2023723
Name of the Person The process used to establish compensation of the person who served in The year in which this
process was last
undertaken
2013
(Form 990 or S9D-EZ) Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information. ©14
Department of the Treasury ^ Attach to Form 990 or 990-EZ. Open to Public
internal Revenue Service ^ Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Inspection
Name of the organization Employer identification number
TEACHERS WITHOUT BORDERS 91-2023723
Training S500