Form 990 I Return of Organization Exempt From IncomeTax …990s.foundationcenter.org/990_pdf_archive/208/...B Checkif applicable CNameof organization Americafor Bulgaria Foundation

Form 990 I Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lungbenefit trust or private foundation)

Department of the TreasuryInternal Revenue Service ► The organization may have to use a copy of this return to satisfy state reporting requirements.

OMB No 1545-0047

X012

A For the 2012 calendar year, or tax year beginning 2012 , and endin , 20

B Check if applicable C Name of organization America for Bulgaria Foundation D Employer identification number

q Address change Doing Business As 20-8076166

q Name change Number and street (or P 0 box if mail is not delivered to street address) Room/sui te E Telephone number

q Initial return 14007 South Bell Road #172 708 3013470

q Terminated City, town or post office, state , and ZIP code

q Amended return Homer Glen , IL 60491-8463 G Gross receipts $ 4 , 742 , 723

q Application pending F Name and address of principal officer. Patrick Bracken H(a) Is this a group return for affiliates? E] Yes 2 No

Same as above H(b) Are all affiliates included? q Yes q No

I Tax-exem pt status.. Q 501 (c)(3) q 501 c ) I (insert no) q 4947 (a)( 1 ) or q 527 If "No," attach a list (see instructions)

J Website: ► www.americaforbulgaria.org H(c) Group exemption number ► -

K Form of organization q Corporation q Trust q Association q Other P- L Year of formation 2006 M State of legal domicile DE

I Briefly describe the organization's mission or most significant activities:

The America for Bulgaria Foundation assists in strengtheninga vibrant market economy-and democratic society in BugariaL-------

helpingthe country_to realize- its full potential as a successful rnodern European nation See Schedule O for additional-----------------------------------------------------------F information.

----------------------------------------------------------------------------------------------------------------------------------------------------------------2 Check this box if the oraamzation discontinued its operations or disposed of more than 25% of its net assets

0 3 Number of voting members of the governing body (Part VI, line 1 a) . . . . . . . . . 3 144 Number of independent voting members of the governing body (Part VI, line 1 b) . . . . 4 135 Total number of individuals employed in calendar year 2012 (Part V, line 2a) . . . . . 5 6

Q 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . 6 0

7a Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . 7a 0b Net unrelated business taxable income from Form 990-T, line 34 7b 0

Pnor Year Current Year

8 Contributions and grants PartVi I `/^ . . . . . . 1,080,559 25 , 000c 9 Program service revenue (Pa v

446o 0

10 Investment income (Part )11, col mn SA), lines 3, 4, an ¢1) 12 , 634 , 537 4 , 717,723

°C 11 Other revenue (Part VIII, j i n ^ îfte^.5d6cR 6Q9c, 97, and 11e) . . . 0 012 Total revenue-add lines though 11 (must equal Part Folumn (A), line 12) 13 , 715 , 096 4,742 72313 Grants and similar amoufis m Ines 1-3) . . . . . 19 , 276 , 075 23 , 713 , 323

f f l^14 Bene or m um line 4 . . . . . .its paid to or rab 0 0e 15 Salaries, other compensation, employee benefits (Part IX,column (A), lines 5-10) 1 , 721 , 314 1 , 961,04621 16a Professional fundraising fees (Part IX, column (A), line 11 e) . . . . . . 0 0

b Total fundraising expenses (Part IX, column (D), line 25) 10- 0 ° ; ^^> >^ .'.t" 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24e) . . . . . 2,113 431 3 , 394,233

18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) . 23 , 110, 820 29 , 068 602M 19 Revenue less expenses. Subtract line 18 from line 12 (9, 395 , 724) (24 , 325 , 879)C Beginning of Current Year End of Year

yl 20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . 370 , 107 ,466 384,350 , 277

^ 21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . 12,563,676 14, 093,962

U ZLL 22 Net assets or fund balances. Subtract line 21 from line 20 357 543 , 790 370, 256, 315Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it istrue, correct, and comple ation of prepay r tha cer) is based on all information of which preparer has any knowledge

0ir tf -E z 4!, ze <M Sign I nature of officer Date

Here }^ 7P 1 cW /(. ,t3 R4 GAG AlType or punt name and title

Pnntlfype preparer's name Preparer's signaturPaidPreparerUse Only Firm's name ►

For Paperwork Reduction Act Notice, see the separate instructions.

Form 990 (2012) Page 2

Statement of Program Service Accomplishments

Check if Schedule 0 contains a response to any question in this Part III . q

1 Briefly describe the organization's mission:

The----America for Bulgaria Foundation -assists- in-

strengthening a vibrant market economy_and democratic society in Bulgana, hlpmg__---------------- - ------------------------ -the country to realize its full potential as a successful modern European nation_ The America for Bulgaria Foundation seeks to

------------ ----- ---------------- -------------------------- ----------------------------------------

enhance ongstandinglegacy of goodwill and friendshp between the American and Bulgarian people and through_many of its______- - - -the-- - - - - - ---------------------------- -

programs , to promote the US - Bulgaria people -to-people contacts and exchange of ideas and resources.

2 Did the organization undertake any significant program services during the year which were not listed on theprior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No

If "Yes," describe these new services on Schedule O.

3 Did the organization cease conducting, or make significant changes in how it conducts, any programservices'2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes No

If "Yes," describe these changes on Schedule O.

4 Describe the organization's program service accomplishments for each of its three largest program services, as measured byexpenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,the total expenses, and revenue, if any, for each program service reported.

4a (Code. ) (Expenses $ 25,235,302 including grants of $ 23,713,323) (Revenue $ 0 )

The ABF made 95clrants during the vear ended December 31, 2012 The grants were made to organizations in Buâna and m the--------- ------------ --- -- ------------ ---------------USA whose activities support ABF_s mission. The grants were in the-six main areas of interest in which the ABF operates _________ _

- - - - - - ----------------------Agriculture, Forestry and Environment, Cultural Heritage and Tourism, Arts and Culture, Civil Society and Democratic_____________________

- - - - ---- - - - -- - - - - ------- - ---- -- --- -Instrtutions, conomically_Disadvantaged: and Education and-l-ibraries ------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------

4b (Code: ) (Expenses $ including grants of $ ) (Revenue $ )------------------------ ------------------------

4c (Code:

--------------------------------------------

--------------------------------------------

--------------------------------------------

--------------------------------------------

--------------------------------------------

-------------------------------------------

)(Expenses $--------- ----------------

--------------------------------------------

including grants of $ ) (Revenue $

4d Other program services (Describe in Schedule 0.)(Expenses $ 0 including grants of $ 0 ) (Revenue $ 0)

4e Total program service expenses ► 25,235,302

Form 990 (2012)

Form 990 (2012) Page 3

Checklist of Required SchedulesYe

1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"complete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . 2 3

3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition tocandidates for public office? If "Yes, " complete Schedule C, Part I . . . . . . . . . . . 3

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 . . . . . . . . . . . 4

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 Ill . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donorshave the right to provide advice on the distribution or investment of amounts in such funds or accounts? If"Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . 6

7 Did the organization receive or hold a conservation easement, including easements to preserve open space,the environment, historic land areas, or historic structures) If "Yes, " complete Schedule D, Part II . . . 7

8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"complete Schedule D, Part l/1 . . . . . . . . . . . . . . . . . . . 8

9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as acustodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, ordebt negotiation services? If "Yes," complete Schedule D, Part IV . . . . . . . . . . . . . g

10 Did the organization, directly or through a related organization, hold assets in temporarily restrictedendowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V . . 10

11 If the organization's answer to any of the following questions is "Yes," then com p lete Schedule D, Parts VI, % `,^,«=VII, VIII, IX, or X 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 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a 3

b Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or moreof its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . 11 b 3

c Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or moreof its total assets reported in Part X, line 16'? If "Yes," complete Schedule D, Part Vlll . . . . . . . . 11 c

reported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . . 11d

e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X 11ef 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 . l if12a Did the organization obtain separate, independent audited financial statements for the tax year" If "Yes," complete 3

Schedule D, Parts Xl and Xll . . . . . . . . . . . . . . . . . . . . . . . . . . 12ab 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 Xl and X11 is optional . . . . . . . 12b

13 Is the organizatio n a school described in section 170(b)(1)(A)(i)? If "Yes," complete Schedule E 13

14 a Did the organization maintain an office, employees, or agents outside of the United States?

_

. . 14a 3

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 aggregateforeign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts 1 and IV. . . . . 14b 3

15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to anyorganization or entity located outside the United States? If "Yes, " complete Schedule F, Parts 11 and IV . . 15 3

16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistanceto individuals located outside the United States? If "Yes, " complete Schedule F, Parts III and IV . . . . 16

17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services onPart IX, column (A), lines 6 and 11 e? If "Yes," complete Schedule G, Part I (see instructions) . . . . . 17

IS Did the organization report more than $15,000 total of fundraising event gross income and contributions onPart VIII, lines 1c and 8a? If "Yes, " complete Schedule G, Part 11 . . . . . . . . . . . . . . . 18

19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?If "Yes," complete Schedule G, Part 111 . . . . . . . . . . . . . . . . . . . . . . 19

20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H . . . . . . 20a

b If "Yes" to line 20a, did the oroamzation attach a coov of its audited financial statements to this return? 20b

No

3

3

3

3

3

Form W!JU (2012)

Form 990 (2012) Page 4

LiULW Checklist of Required Schedules (continued)Yes No

21 Did the organization report more than $5,000 of grants and other assistance to any government or organizationin the United States on Part IX, column (A), line 1? If "Yes,"complete Schedule 1, Parts I and 11 . . . . . 21 3

22 Did the organization report more than $5,000 of grants and other assistance to individuals in the United Stateson Part IX, column (A), line 2? If "Yes," complete Schedule 1, Parts I and 111 . . . . . . . . . . . . 22 3

23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of theorganization's current and former officers, directors, trustees, key employees, and highest compensatedemployees? If "Yes, " complete Schedule J . . . . . . . . . . . . . . . . . . . . 28 3

24a 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 24bthrough 24d and complete Schedule K. If "No,"go to line 25 . . . . . . . . . . . . . . . 24a 3

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . 24b 3c Did the organization maintain an escrow account other than a refunding escrow at any time during the year

to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . 24c 3d Did the organization act as an "on behalf of issuer for bonds outstanding at any time during the year? 24d 3

25a Section 501 (c)(3) and 501 (c)(4) organizations . Did the organization engage in an excess benefit transactionwith a disqualified person during the year? If "Yes," complete Schedule L, Part I . . . . . . . . . 25a 3

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prioryear, 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 . . . . . . . . . . . . . . . . . . . . . . . 25b 3

26 Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, ordisqualified person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part 11 . . 26 3

27 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% controlledentity or family member of any of these persons? If "Yes," complete Schedule L, Part Ill . . . . . . 27 3

28 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 A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28a 3b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete

Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . 28b 3c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)

was an officer director, trustee, or direct or indirpnt nwnar9 If "Yac " r. mmPlete Sc eduleI,Pa 8

29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes, " complete Schedule M 29 330 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified

conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . . . 30 331 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,

Part l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 332 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"

complete Schedule N, Part 11 . . . . . . . . . . . . . . . . . . . . . . . . . . 32 333 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 33 334 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part Il, lll,

or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 3435a Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . 35a 3

b If 'Yes" to line 35a, did the organization receive any payment from or engage in any transaction with acontrolled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 . . 35b

36 Section 501(c)(3) organizations . Did the organization make any transfers to an exempt non-charitablerelated organization? If "Yes," complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . 36 3

37 Did the organization conduct more than 5% of its activities through an entity that is not a related organizationand that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R,Part Vl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 3

38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 b and19? Note. All Form 990 filers are required to complete Schedule 0 . . . . . . . . . . . . . . 88

Form 990 (2012)

Form 990 (2012) Page 5

Statements Regarding Other IRS Filings and Tax ComplianceCheck if Schedule 0 contains a response to any question in this Part V .

Yes No

l a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable la 27 'r u 3^r

b Enter the number of Forms W-2G included in line 1 a Enter -0- if not applicable . . . . lb 0c Did the organization comply with backup withholding rules for reportable payments to vendors and

reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . 1c 32a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax

Statements , filed for the calendar year ending with or within the year covered by this return 2a s •`b If at least one is reported on line 2a , did the organization file all required federal employment tax returns'? . 2b 3

Note . If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file (see instructions)3a Did the organization have unrelated business gross income of $ 1,000 or more during the year? . . . . 3a 3b If "Yes," has it filed a Form 990-T for this year? If "No, " provide an explanation in Schedule 0 . . . . . 3b

4a At any time during the calendar year, did the organization have an interest in, or a signature or other authorityover, a financial account in a foreign country (such as a bank account, securities account, or other financialaccount)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a 3

b If "Yes," enter the name of the foreign country : ► Bul aria ; Australia ; United Kingdomxv

;; , •^ - :^r:_ ._____gSee instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts :; ;r -

5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year '? . . . 5a 3b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b 3c If "Yes" to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . 5c

6a Does the organization have annual gross receipts that are normally greater than $ 100,000, and did the

organization solicit any contributions that were not tax deductible as charitable contributions? . . . 6a 3b If "Yes," did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible ? . . . . . . . . . . . . . . . . . . . . . . . . . 611b7 Organizations that may receive deductible contributions under section 170(c).a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods

and services provided to the payor' . . . . . . . . . . . . . . . . . . . . . . 7a 3b If "Yes," did the organization notify the donor of the value of the goods or services provided? . . . . . 7bc Did the organization sell, exchange , or otherwise dispose of tangible personal property for which it was

required to file Form 8282 ? . . . . . . . . . . . . . . . . . . . . . . 7c 3

d If "Yes," indicate the number of Forms 8282 filed during the year . . . . . . . 1 7d I

f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . 7f 3g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? 7gIn If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 7h

8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting rs r-< °°.•

organizations . Did the supporting organization, or a donor advised fund maintained by a sponsoring -•=rte - -Xorganization, have excess business holdings at any time during the year? . . . . . . . . . . 8

9 Sponsoring organizations maintaining donor advised funds .

a Did the organization make any taxable distributions under section 4966? . . . . . . . . . . . . 9ab Did the organization make a distrib ution to a donor, don or advisor, or related person? . . . . . 9b

10 Section 501(c)(7) organizations . Enter

a Initiation fees and capital contributions included on Part VIII, line 12 10ab Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b

11 Section 501(c)( 12) organizations . Enter:

a Gross income from members or shareholders . . . . . . . . . . . . . . . 11 a ; •: •^ 1^ ;#; '"

b Gross income from other sources (Do not net amounts due or paid to other sources s ,against amounts due or received from them.) . . . . . . . . . . . . . . . 11 b 4

12a Section 4947(a)(1) non-exempt charitable trusts . Is the organization filing Form 990 in lieu of Form 1041? 12ab If "Yes," enter the amount of tax-exempt interest received or accrued during the year . 12b

13 Section 501(c)(29) qualified nonprofit health insurance issuers .a Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . 13a

Note . See the instructions for additional information the organization must report on Schedule 0. . a r 'Tr

b Enter the amount of reserves the organization is required to maintain by the states in which

`

the organization is licensed to issue qualified health plans . . . . . . . . . . 13bc Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . 13c

14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . 14a 3b If "Yes," has it filed a Form 720 to report these payments? If "No." provide an explanation in Schedule 0 . 14b

Form 9 1U (2012)

Form 990 (2012) Page 6

TI Governance , Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions.Check if Schedule 0 contains a response to any question in this Part VI .

Section A. Governing Body and ManagementYes No

1a Enter the number of voting members of the governing body at the end of the tax year. . la 14

If there are material differences in voting rights among members of the governing body, or 0. r „e.-^, • ,:fx^^sif the governing body delegated broad authority to an executive committee or similar

),

committee, explain in Schedule 0.

b Enter the number of voting members included in line 1 a above who are inde endent 1 b 13

^^ •. v^

, , p2 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? . . . . . . . . . . . . . . . . 2

3 Did the organization delegate control over management duties customarily performed by or under the directsupervision of officers, directors, or trustees, or key employees to a management company or other person? 3 3

4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4 3

5 Did the organization become aware during the year of a significant diversion of the organization's assets? . 5 3

6 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . 6 37a 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? . . . . . . . . . . . . . . . . . . 7a 3

b Are any governance decisions of the organization reserved to (or subject to approval by) members,stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . 7b

3

8 Did the organization contemporaneously document the meetings held or written actions undertaken duringthe year by the following:

"^ => a

a The governing body'? . . . . . . . . . . . . . . . . . . . . . . . . . . 8a 3

b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . 8b 39 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 0 . . . . g

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)Yes No

10a Did the organization have local chapters, branches, or affiliates ? . . . . . . . . . . . . . 10a 3b If "Yes," did the organization have written policies and procedures governing the activities of such chapters,

affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b 3

b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990.

12a Did the organization have a written conflict of interest policy? If "No,"go to line 13 . . . . . . . .

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give nse to conflicts?

C Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . . . . 12c 3

13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . 13 3

14 Did the organization have a written document retention and destruction policy? . . . . . . . . . 14 315 Did the process for determining compensation of the following persons include a review and approval by

g ^r ^Sindependent persons, comparability data, and contemporaneous substantiation of the deliberation and decision ?

a The orgarnzation's CEO, Executive Director, or top management official . . . . . . . . . . 15a 3

b Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . 15b 3

If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). ' $'16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement

with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . 16a 3

b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsparticipation in joint venture arrangements under applicable federal tax law, and take steps to safeguard theorganization's exempt status with respect to such arrangements? . . . . . . . . . . . . . .

ction C. Disclosure

17 List the states with which a copy of this Form 990 is required to be filed ► IL------------------------------------------------------------------

18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990 T (Section 501(c)(3)s only)available for public inspection. Indicate how you made these available. Check all that apply.

q Own website q Another's website Upon request q Other (explain in Schedule 0)19 Describe in Schedule 0 whether (and if so, how), the organization made its governing documents, conflict of interest policy,

and financial statements available to the public during the tax year.

20 State the name, physical address, and telephone number of the person who possesses the books and records of the

organizatio n ' ► Boiana Kourteva , 6 Malyovica Sir, Sofia 1000 , Bulgaria , Tel +359-889-48-44-07

Form 990 (2012)

Form 990 (2012) Page 7

Compensation of Officers, Directors , Trustees, Key Employees, Highest Compensated Employees, andIndependent ContractorsCheck if Schedule 0 contains a response to any question in this Part VII q

Section A. Officers, Directors , Trustees , Key Employees, and Highest Compensated Employeesla Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within theorganization's tax year.

• List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of

compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

• List all of the organization' s current key employees, if any. See instructions for definition of "key employee."

• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from theorganization and any related organizations.

• List all of the organization' s former officers, key employees, and highest compensated employees who received more than$100,000 of reportable compensation from the organization and any related organizations.

• List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of theorganization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highestcompensated employees; and former such persons.

q Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(c)

(A) (B)Position

(D) (E) (F)(do not check more than one

Name and Title Average box, unless person is both an Reportable Reportable Estimatedhours per officer and a director/trustee) compensation compensation from amount of

lVveek (list any o _ = - from related otherhours for a n 3,0 0 the organizations compensationrelated m y organization (W-2/1099-MISC) from the

organizations y-'

(W-2/1099-MISC) organizationbelow dotted

3and related

line) NN

2N

a

o7

Nd

organizations

---------------------------------- 12------Director 3 25,000 230

__ -Carl -- Pforzheimer III_______________________________ ____ 12 _____

Director 3 25 , 000 385

(3^ Anthony R. Manno---------------------------------- -----

10--------

Director 5 3 25 , 000 0

^4^Stephen W_ Ftllo

10Director 5 3 25,000 115

(5) Marshall Lee- Miller _________________________________ ____ 10_____

Director 3 25 , 000 385

--(s)Chns J, Ma_tlon

--------------------------------------- 10Director 5 3 25 , 000 230

--(7)Leonard M._Harlan----------------------------------- ------

0Director 3 25 , 000 0

(8) Lynn M._Daft------------------------------------------ 10Director 5 3 25 , 000 230

jOMelanie Kirkpatrick_________________________________ ___ 1U_____

Director 3 25 ,000 0

(10) Dlmiter Vouchev------------------------------------- ------10

Director 3 25 ,000 355

0 1^ Valentin S: Brayko_v_................................. ......10_____

Director 3 25 , 000 281

(12- Penko S . Dinev------------------------------------------ ---------Di---- ----10 -----Director 3 25 , 000 281

(13)JosephJ_Borgattl---------------------------------- ----10-----Director 5 3 25 , 000 1 1 115

(14) Frank L. Bauer-------------------------------------- --- 35Director and President 5 3 3 342 839 377 388 72 550

Form 990 (2012)

Form 990 (2012) Page 8

Section A. Officers . Directors . Trustees . Kev Emolovees - and Hiahest Cmmnensated Emnlevees lcnntinuari)

(C)

(A) (B) Position(D) (E) (F)(do not check more than one

Name and title Average box, unless person is both an Reportable Reportable Estimatedhours per officer and a directorttrustee) compensation compensation from amount of

week (list any __

from related otherhours for

o

a a '

0 =

3,ono the organizations compensation

related M a m o N organization (W-2/1099-MISC) from theorganizations c R 5- 3

'am`D

-, (W-2/1099-MISC) organizationbelow dotted ° m_ o 3 and related

line) N

m

2 13 organizations

MN

WN

CDCL

15 Patrick Bracken--- ----------------------------------------------------------

40-------------

Director and President 3 3 130 , 655 0 55 , 929

(16) Nancy L. Schiller20

Director and Corporate Secretary 20 3 3 50, 000 255 , 197 73 , 05917 Des

a Taliokoaliokova- - ------------ ----------- ----------------------------------- 40---- ---- -----Executive Director 3 141,990 0 1,292

(18- Bo1ana-Kourte-v-a------------------------------------- ---- 40-----Chief Financial Officer 3 117 292 0 23 , 092(19) Sarah Perrine

---------------------------------------- --- - - 0-----Pro ram Director Disadvantaged 3 102,158 0 19 , 663

(20)--------- ------------------------------------------------ -------------

(21)---------------------------------------------------------- -------------

(22)--------------------------------------------------------- -------------

X23)------------------------------- -------------------------- -------------

(24)--------------------------------------------------------------- -------------

--------------------------------------------------------- -------------

1 b Sub-total . . . . . . . . . . . . . . . . . . . . . ► 1 , 209 , 934 632 585 248 192c Total from continuation sheets to Part VII, Section A . . . . ► 0 0 0d Total (add lines lb and 1c) . ► 1 , 209 , 934 1 632 , 585 248 , 192

z Total number of individuals (Including but not limited to those listed above) who received more than $100,000 ofreportable compensation from the organization ► 5

Yes No3 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 . . . . . . . . . . 3 34 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the

organization and related organizations greater than $150,000? If "Yes," complete Schedule J for suchindividual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3

5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individualfor services rendered to the organization? If "Yes," complete Schedule J for such person . . . . . . 5 3

Section B. Independent Contractors

1 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization Report compensation for the calendar year ending with or within the organization's taxyear.

(A)Name and business address

(B)Description of services

(C)Compensation

TIFF Investment Program , Inc Four Tower Bnd a West Conshohochen , PA19428 Investment Management Fee 606,372

The Sanderson Int.Value Fund , 250 S .Wacker Dr . Ste 220 , Chica o IL 60606 Investment Management Fee 203,740

Lee Skolnick , 75 Broad Stir , 27th Fl , NY 10004 Architectural Services 193,297

Putnam Investments , P.O. Box 27610, NY 10087 -7810 Investment Management Fee 190 , 432

Mondrian Investment Partnershi p Limited , 10 Gresham Str . London EC2V7JD, UK Investment Management Fee 182,9422 Total number of independent contractors (including but not limited to those listed above) who

received more than $100,000 of compensation from the organization ► 8

Form 990 (2012)

Form 990 (2012) Page 9

Statement of RevenueCheck if Schedule 0 contains a response to any question in this Part VIll.. . q

(A) (B) (C) (D)iZYtl. fifes:, n •., ° • _ •- r`g

.,'^ a,,f û ,, tint r..,t- , z.ey *•ra' ;;;Y•;, >='7_;;4 Total revenue Related or Unrelated Revenue

^= =• - :z--0-'+'1 - exem t business excluded from tax^k^`.; ^' a'r ^;.'< ' *^°'T.},-;•; •_' iv:r^y sx ;'' „ <- function revenue under sectionsk:^,.^b; ; kr^ .,a^^•^'^' jo'- ,-c'^%tns'-r;'_-',.. •.`._ _X.'. revenue 512. 513, or 514

is Federated campaigns . . . 1.w' ^ ',t `• s . • ^s '°F â^ w '+* ::^,u`; •^^.^ :^

C C a 0 ^•r^^rait'^ -^. .•t,^,^^ a,'- r ,.^;iJ.,a ^2.. s^°-a i'^,^`,;a5'.,:,

b Membership dues . . . . lbO P O e''Va-y:• =; 3`•Iti : _°;';j'-' ^^.''A{ :i .L.,a^,^^„a. •^_,'V..

Fundraisin g events iC"4

0v QC

ten, w .!•!,:.':li it3VW

J v 7

4: 3",'''-^-,`^.^`„^^",','`,`+, .: " a <: t '' "i,^'^;:` nj â "•1` .r^r'-Ed Related organizations 1 d nf;•:'^

e Governmenty grants (contributions ) le°':^^' `^^,'° , -i r c^'^ ^;-aid ;._,,.^.^-#^x+,•_'"`^;,^'^si^0 nV

1

f All other contributions, gifts, grants, :^ ^y , " •' ;.:. k^ °`r ^x., s• ° ;^:^ ^ < ` `^ "•1+ y y,. tk`-^+ y. ^5,„3,°,-•.._ . i'ti} . .a'^w`-Er-' ^.1.`•^y^W 4^P1; ^?^^-,y.5^ J 4'dIV '.`î l"'1 `:.^._^^^.+.^^'..^

n''+-îu.Si• i kc and similar amounts not included above l f25,000 it` , y:wi ,a.,,

,... x 4,^.,:od-3';•'•,`^4'^-.

'^ -).,.', "xê''-'d ' .:' - , nY'"trcb a,-.^;„sÊf'""i suers„fso d

„ t",, s Y.rr.,.u,•î

1a0

C 13 g Noncash contributions included in lines 1a 1f $ 0 ;,;^=,,.;.ar,,, *ai'rsi 2,ay <r: a as,sEi"nrk atar:

so co m h Total . Add lines 1a-1f ► 25,000 *° r

:zr , e 5 `' '• <'s''

'r-.':`%r'.y ;

Q? Business Code "^,' • '. v ti.. ., ,.4T„ ` ke._arl- -'

2a 0 0 0 0

-----------------------------------------------ix b 0 0 0 0d -----------------------------------------------Z C 0 0 0 0

-----------------------------------------------c l 0 0 0 0-----------------------------------------------E e

-----------------------------------------------0 0 0 0

of All other program service revenue . 0 0 0 09 Total. Add lines 2a-2f ► " >`_" =`^ e;, ;`-' ` "' ` " ` "•',`; s ''^

3 Investment income (including dividends, interest,and other similar amounts) . . . . . . . ► 4,717,723 0 0 4,717,723

4 Income from investment of tax-exempt bond proceeds ► 0 0 0 05 Royalties . 0 0 0 o

(I) Real (ii) Personal - . = .:z r ^ •^, ,, t,y `â_^,a=• ;',; ^,:

6a Gross rents ^v` `.'.:<^ ^^s = ^'' 'e;'^•^r `^'_

b Less rental expenses s• _ ^,° ^ts^ , x, u^ _ - i s=..

riy

c Rental income or (loss ) ^; - =^' :r' -,' =r"^^ ~: `{ •;._'. `- ^^

d Net rental income or (loss) . ► 0 0 0 07a Gross amount from sales of ( i) Securities (ii) Other

'^'^,z^b Less : cost or other basis

and sales expenses ^;sq ;w; •, , _^ . ;3^'?c t r` ';.'' ,^ N `;r i , , ^^•,: .^`'_

? w -'4"n ^' q),,! ^' . , r _a x• i m sd.' ;4^ h.ni,> Fc Gain or (loss)

d Net gain or (loss) . . . . . ► 0 0 0 0`89<•,.t'^ i.a:lf^- '.'T:?'=-'_S;;'..; "x` ^:^:.•^^g.se-r t^--_x vsF.r^ -_^r•-^s 'C'., ^: ks"-, ;^"'* ••,t ,,. 7=v`^,;' 4 "I t`: six y',x:^- ^^..e^.,tti;1:J. '=1., ;' k<r u;x x

8a Gross income from fundraisingC .`.^;Ed^s^^ y..- e's^ x..Yl '^•' c° 'tf^^,1j:+ò'XV .'?'t'1^-^' ..iii :^; ^ •-.' _

events (not including $ ", ` ` ^ :z<:r L, t 5=' ^:.^f- .. <-, e'- '': •o

------------ y.,:.^.-};'-.}^;î -:: :4Cy,'.•I e,;.:;,'a: n:

01 of contributions reported on line 1c= x7` :`• `'' ° " - g° ' °y`-^,;,• '.,, ^.^>:^.:- ^^^, :^ _.., -- :^`^°•-. tea'...,,,`,

See Part IV, line 18 . . . . a

0 b Less : direct expenses b

c Net income or from fundraising 10,(loss) 9 0 0 09a Gross income from gaming activities.

See Part IV, line 19 . . a

b Less: direct expenses . . . . bc Net income or (loss) from gaming activities . . ► 0 0 0 0

10a Gross sales of inventory, lessreturns and allowances . . . a

b Less cost of goods sold . . . bc Net income or (loss) from sales of inventory . . ► 0 0 0 o

Miscellaneous Revenue Business code

11a-----------------------------------------------

b-----------------------------------------------

c-----------------------------------------------

d All other revenue . . . . .

e Total. Add lines 11 a-11 d . . . . . . . . ► O F .%12 Total revenue . See instructions. . . . . . ► 4.742.723 0 0 4 717 723

-

- •\ ^S art'M^ '+^, <

_ , - - .,-t,.^^^t

't _ _

Form 990 (2012)

Form 990 (2012) Page 10

ffg-TaWA Statement of Functional ExpensesSection 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A).

Check if Schedule 0 contains a response to any question in this Part IX .Do not include amounts reported on lines 6b, 7b,8b 9b, and 10b of Part Vlll.

(A)Total expenses

(B)Program service

expenses

(c)Management andgeneral expenses

(D)Fundraisingexpenses

1 Grants and other assistance to governments andorganizations in the United States, See Part IV, line 21 9,737 , 698 9 , 737,698

:1y_ ' k 'i '^•""r^ .,-^s:^

v` " `^'' ' x a^^'^M^^^•. '-f,^`-'° ,y'^,^

2 Grants and other assistance to individuals inthe United States See Part IV, line 22 . .

Ws•_

3 Grants and other assistance to governments,organizations, and individuals outside theUnited States. See Part IV, lines 15 and 16 3,975,625 3 , 975,625

1 4'S'" 1N -g'

µ

"rt

4 Benefits paid to or for members . . . . 0 o -= - t y= r< =; 4'` i= 'F }' `' " r ^ ,' f5 Compensation of current officers, directors,

trustees, and key employees 1 ,316 , 659 789 , 995 526,664 06 Compensation not included above, to disqualified

persons (as defined under section 4958(f)(1)) andpersons described in section 4958(c)(3)(B) . . 0 0 0 o

7 Other salaries and wages . . . . . . 522,968 418,374 104,594 08 Pension plan accruals and contributions (include

section 401 (k) and 403(b) employer contributions) 11,731 9,385 2,346 09 Other employee benefits . . . . . . . 23,220 18,576 4,644 0

10 Payroll taxes . . . . . . . . . . . 86,468 60, 528 25,940 011 Fees for services (non-employees).

a Management . . . . . . . . . . 0 0 0 0b Legal . . . . . . . . . . 164,321 0 164,321 0c Accounting . . . . . . . . . . 31,072 0 31,072 0d Lobbying . . . . . . . . . . . 0 0 0 0e Professional fundraising services See Part IV, line 17 0 -`,^._" ,:^ ;•^' ^'- -' ' °a 0

f Investment management fees 1 , 702,454 0 1 , 702,454 09 Other (If line 11g amount exceeds 10% of line 25, column

(A) amount, list line 11 g expenses on Schedule 0) . 213, 883 88,943 124,940 012 Advertising and promotion

13 Office expenses . . . . . . . . . 94,790 0 94 , 790 014 Information technology . . . . . . . 30,896 0 30 , 896 015 Royalties . . . . . . . . . . . . 0 0 0 016 Occupancy . . . . . . . . . . 173,901 0 173,901 017 Travel . . . . . . . . . . . . 582,550 105 , 783 476 , 767 018 Payments of travel or entertainment expenses

for any federal, state, or local public officials 0 0 0 019 Conferences, conventions, and meetings 12,400 0 12,400 020 Interest 0 0 021 Payments to affiliates . . . . . . . . 0 0 0 022 Depreciation, depletion, and amortization . 106,960 0 106,960 023 Insurance . . . . . . . . . . . . 59,086 0 59,086 0

24 Other expenses . Itemize expenses not covered y^';;t.^-^:•.^ _^;^

k"-.., txZLj

.^^- •+^;^:^?^ J -

^..ii y7Z. `-1 _:âs

- •" ^' - •54;_:= ^: ^ ^ -_ _ _ , _ . , âbove (List miscellaneous expenses in line 24e . Ifline 24e amount exceeds 10% of line 25 column .' • " c; - : ; t"- -,(A) amount list line 24e expenses on Schedule 0 )

_

`-, .

a Donation-s

---------------------------------------------------------- 30,395 30,395 0 0b Books , Subscriptions , Memberships 12,924 0 12,924 0c Staff-Development ------------------------------------ 10,041 0 10,041 0d Taxes , other fees

----------------------------------------------------------- 110,909 0 110,909 0e All other expenses 0 0 0 0

25 Total functional expenses . Add lines 1 through 24e 29,068,602 25 , 235,302 3,833,300 026 Joint costs. Complete this line only if the

organization reported in column (B) joint costsfrom a combined educational campaign andfundraising solicitation. Check here ► q iffollowing SOP 98-2 (ASC 958-720) . . . .

Form 990 (2012)

Form 990 (2012) Page 11

Balance SheetCheck if Schedule 0 contains a response to any question in this Part X . q

(A) (B)Beginning of year End of year

1 Cash-non-interest-bearing . . . . . . . . . . 4,431 , 584 1 97,432

2 Savings and temporary cash investments . . . . . . . . . . 21,720 ,861 2 15,121,182

3 Pledges and grants receivable, net . . . . . . . 0 3 0

4 Accounts receivable, net 0 4 0

5 Loans and other receivables from current and former officers, directors, zF°"^<';^'trustees, key employees, and highest compensated employees , -_ = :I _-11 ,,.ti;<^ ;_1Complete Part II of Schedule L . . . . . . . . . . . 0 5 0

6 Loans and other receivables from other disqualified persons (as defined under section4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and :.• ` r ,i^^ ^. - '~+sponsoring organizations of section 501(c)(9) voluntary employees beneficiaryorganizations (see instructions). Complete Part 11 of Schedule L . . . 0 6 0

7 Notes and loans receivable, net . . . . . . . . . . . 0 7 0ya 8 Inventories for sale or use . . . . . . . . . . . . . 0 8 0

9 Prepaid expenses and deferred charges . . . . . 56,172 9 56,390

10a Land, buildings, and equipment: cost or3 ^^^" ^ "other basis. Complete Part VI of Schedule D 10a 604,520 ' ',: '

b Less: accumulated depreciation . . . 10b 396,688 294 , 990 10c 207,832

11 Investments-publicly traded securities . . . . . . . . 166,565 , 509 11 192,447,502

12 Investments-other securities. See Part IV, line 11 . . . . . . . 176,884,870 12 176 ,038,402

13 Investments-program-related. See Part IV, line 11 . . . . . . . 0 13 0

14 Intangible assets . . . . . . . . . . . . . . . . . . o 14 0

15 Other assets. See Part IV, line 11 . . . . . . . . . . . 153,480 15 381,537

16 Total assets. Add lines 1 through 15 (must equal line 34) . 370,107,466 16 384,350,277

17 Accounts payable and accrued expenses . . . . . . . . . . 225,178 17 567,732

18 Grants payable . . . . . . . . . . . . . . . . . 12,338,498 18 13,526,230

19 Deferred revenue . . . . . . . . . . . . . . 0 19 0

20 Tax-exempt bond liabilities . . . . . . . . . . . . . . . 0 20 0

21 Escrow or custodial account liability. Complete Part IV of Schedule D . 0 21 0to 251 1 c and other pa ps }o :

trustees, key employees, highest compensated employees, anddisqualified persons. Complete Part 11 of Schedule L . . . . . . 0 22 0

23 Secured mortgages and notes payable to unrelated third parties . 0 23 0

24 Unsecured notes and loans payable to unrelated third parties . . 0 24 o

25 Other liabilities (including federal income tax, payables to related thirdparties, and other liabilities not included on lines 17-24). Complete Part Xof Schedule D . . . . . . . . . . . . . . . . . 0 25 0

26 Total liabilities . Add lines 17 throug h 25 12,563,676 26 14,093,962

Organizations that follow SFAS 117 (ASC 958), check here ► q and ' ' <?= .^_ n4) completelines27 -through-29,andlines33and 34 .

27 Unrestricted net assets . . . . . . . . . . . . . 357,543 , 790 27 370,256,315

f0 28 Temporarily restricted net assets . . . . . . . . . . . . . 0 28 0

-a 29 Permanently restricted net assets . . . . . . . . . . . . 0 29 0LL Organizations that do not follow SFAS 117 (ASC 958), check here 10. q and -;

complete lines 30 through 34.

30 Capital stock or trust principal, or current funds . . . . . . . . 30

y 31 Paid-in or capital surplus, or land, building, or equipment fund . . . 31

a 32 Retained earnings, endowment, accumulated income, or other funds 32

Z°' 33 Total net assets or fund balances . . . . . . . . . . . . 357,543 , 790 33 370,256,315

34 Total liabilities and net assets/fund balances 370107 466 34 384 , 350 , 277

Form 990 (2012)

Form 990 (2012) Page 12

Reconciliation of Net AssetsCheck if Schedule 0 contains a response to any q uestion in this Part XI .

1 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . 1 4,742,7232 Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . 2 29,068 6023 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . 3 24 325,8794 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . . . 4 357, 543,790

5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . 5 36,954,206

6 Donated services and use of facilities . . . . . . . . . . . . . . . . . 6 07 Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . 7 0

8 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . 8 09 Other changes in net assets or fund balances (explain in Schedule 0) . . . . . . . . . 9 84,198

10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line33, column ( B)) . . . . . . . . . . . . . . . . . . . . . . . . . 10 370 256,315

Financial Statements and ReportingCheck if Schedule 0 contains a response to any question in this Part Al .

Yes No

1 Accounting method used to prepare the Form 990 q Cash Accrual q OtherIf the organization changed its method of accounting from a prior year or checked "Other," explain in }Schedule 0.

r<?°^N2a Were the organization's financial statements compiled or reviewed by an independent accountant? . . 2a 3

If "Yes," check a box below to indicate whether the financial statements for the year were compiled orreviewed on a separate basis, consolidated basis, or both:

q Separate basis q Consolidated basis q Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant? . . . . . . . 2b 3If "Yes," check a box below to indicate whether the financial statements for the year were audited on a 40

separate basis, consolidated basis, or both.

q Separate basis q Consolidated basis q Both consolidated and separate basis '---

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversightof the audit, review, or compilation of its financial statements and selection of an independent accountant? 2c 3If the organization changed either its oversight process or selection process during the tax year, explain inSchedule 0. t

3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in+k- Q-1. A,,.a,+ e,.+ -a nnAI r.-d- A_1' '?

b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo therequired audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits

Form UUU (2012)

SCHEDULE A OMB No 1545-0047(Form 990or990-EZ) Public Charity Status and Public Support

X012Complete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust. • . - . . ,Department of the Treasury

as 1Internal Revenue Service ► Attach to Form 990 or Form 990- EZ. 110 ' See separate instructions.

Name of the organization Employer identification number

MOM0 Reason for Public Charity Status (All organizations must complete this part.) See instructions.The organization is not a private foundation because it is. (For lines 1 through 11, check only one box.)

1 q A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

2 q A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

3 q A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

4 q A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter thehospital's name, city, and state:

- --- -- ------- - --- ------------ --------- --- ------------ --- -- ----------- ------ - --- ------------- --5 q An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170 (b)(1)(A)(iv). (Complete Part II.)

6 q A federal, state, or local government or governmental unit described in section 170 (b)(1)(A)(v).

7 M An organization that normally receives a substantial part of its support from a governmental unit or from the general publicdescribed in section 170(b)(1)(A)(vi). (Complete Part II.)

8 q A community trust described in section 170 (b)(1)(A)(vi ). (Complete Part II.)

9 q An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and grossreceipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 331/3% of itssupport from gross investment income and unrelated business taxable income (less section 511 tax) from businessesacquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

10 q An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out thepurposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section509(a)(3). Check the box that describes the type of supporting organization and complete lines 11 a through 11 h.

a q Type I b q Type II c q Type III-Functionally integrated d q Type III-Non-functionally integrated

e q By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified personsother than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1)

or section 509(a)(2).

f If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supportingorganization check this box ED

g Since August 17, 2006, has the organization accepted any gift or contribution from any of thefollowing persons?

(fit) below, the governing body of the supported organization? . . . . . . . . . . . . 11g(i)

(ii)(iii) j-_Provide the following information about the supported organization(s).

(i) Name of supported ( ii) EIN (iii) Type of organization (iv) Is the organizat i on (v) Did you notify (vi ) Is the (vii) Amount of monetaryorganization (described on lines 1-9 in col Of fisted in your the organization in organization in col support

-__--__ __above or_IRC section_ _ _gov_em,ng document^_ ___col -O_of your-- __(i) organized in the

(see instructions)) support? US?

Yes No Yes No Yes No

(A)

(B)

(C)

(D)

(E)

i+:= ryR` a..•a' ^^§±.',Sji ' ^

:.D•y »`^1^^ ';'^. --°7- Ps' z^;^.^^-,1..f

X=^, ^3.1^.';< :w`C..yii_ : '^..'i^^.i,'.i'C^ ^x _ \ }'t:.--

,'-E

^

i-

`k '`

lT t^^M

^;.',^^^V

^ ^ F.-. -,Y+Y .

î ss^+t4N^"^7. hyL

^^ ^: fin, `, 7.3^;y ^' i >'r,riT' YY.

:.I,r ^

-:b `..5r ` :

o a . w

u

A person who directly or indirectly controls, either alone or together with persons described in (0) and Yes No

A family member of a person described in (I) above? . . . . . . . . . . . . . 1111g(ii)

A 35% controlled entity of a person described in (I) or (if) above? . . . . . . . . . . . 11gO^l)

For Paperwork Reduction Act Notice , see the Instructions for Cat No 11285E Schedule A (Form 990 or 990-EZ) 2012

Form 990 or 990-EZ.

Schedule A (Form 990 or 990-EZ) 2012 Page 2

JIM 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 underPart III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public SupportCalendar year (or fiscal year beginning in) ► (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

1 Gifts, grants, contributions, andmembership fees received. (Do notinclude any "unusual grants.") . . • 109,911 218 235,935 ,137 17,002,498 1,080,559 25 , 000 363 , 954,412

2 Tax revenues levied for theorganization's benefit and either paidto or expended on its behalf . . . 0 0 0 0 0 0

3 The value of services or facilitiesfurnished by a governmental unit to theorganization without charge .... 0 o 0 0 0 0

4 Total. Add lines 1 through 3 . . 109, 911,218 235 ,935,137 17, 002,498 1,080 , 559 25,000 363,954,412

5 The portion of total contributions by^

^c`rv^ ^r

each person (other than a.e ...s ^Y._ ^; 1, •^

;, ae ` ,t•.

«.I . 'S'i

governmental unit or publicly rf*1supported organization) included on

4

ine 1 that exceeds 2% of the amountline `Zi^Î L ,„„.LW

shown on line 11, column ,:1^ îr3t`B'-^',i;-^^ i%?`'u ^r ^...'[^•_ - ^rL.,`s-^.. '4 'r%..i -....zy. n^ '-:.Y6i}+>jn' 0

6 Public support. Subtract line 5 from line 4 363,954,412

Section B. Total SupportCalendar year (or fiscal year beginning in ) ► (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

7 Amounts from line 4 . . . 109, 911,218 235 , 935,137 17,002 , 498 1,080,559 25,000 363,954,412

8 Gross income from interest, dividends,payments received on securities loans,rents, royalties and income from similarsources . . . . . . . . . . 571,843 18,429 , 880 889 , 517 12 , 634,537 4,717,723 37, 243,500

9 Net income from unrelated businessactivities, whether or not the businessis regularly carried on 0 0 0 0 0 0

0-Other income. Do_not-Include-gain-orloss from the sale of capital assets(Explain in Part IV.) . . . . . o 0 0 0 0 0

11 Total support. Add lines 7 through 10 : ; 401, 19791212 Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . 12 1 013 First five years . If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . ► ElSection C . Computation of Public Support Percentage

14 Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f)) . 14 90.72 %

15 Public support percentage from 201 1 Sched ule A, Part II, line 1 4 _ 15 %16a 33 1 /-3%support test - 2012 . If the organization did not check the box on line 13, and line 14 Is 331/3% or more, check this

box and stop here . The organization qualifies as a publicly supported organization . . . . . . . . . . ► 0

b 331/3% support test-2011 . If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more,check this box and stop here . The organization qualifies as a publicly supported organization . . . . . . . ► F1

17a 10%-facts - and-circumstances test- 2012 . If the organization did not check a box on line 13, 16a, or 16b, and line 14 is10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here . Explain inPart IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supportedorganization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► q

b 10%-facts - and-circumstances test- 2011 . If the organization did not check a box on line 13, 16a, 16b, or 17a, and line15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop hereExplain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publiclysupported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► Fj

18 Private foundation . If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and seeinstructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► fl

Schedule A (Form 990 or 990-EZ) 2012


EMU Support Schedule for Organizations Described in Section 509(a)(2)(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II.If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public SupportCalendar year (or fiscal year beginning in) ► (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

1 Gifts, grants, contributions, and membership feesreceived. (Do not include any "unusual grants.")

2 Gross receipts from admissions, merchandisesold or services performed, or facilitiesfurnished in any activity that is related to theorganization's tax-exempt purpose

3 Gross receipts from activities that are not anunrelated trade or business under section 513

4 Tax revenues levied for theorganization's benefit and either paidto or expended on its behalf . . .

5 The value of services or facilitiesfurnished by a governmental unit to theorganization without charge . . . .

6 Total . Add lines 1 through 5 .7a Amounts included on lines 1, 2, and 3

received from disqualified persons .

b Amounts included on lines 2 and 3received from other than disqualifiedpersons that exceed the greater of $5,000or 1 % of the amount on line 13 for the year

c Add lines 7a and 7b . . . . . .8 Public support (Subtract line 7c from

line 6 . . . . . . . . .

Section B. Total SupportCalendar year (or fiscal year beginning in ) ► (a) 2008 ( b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total

9 Amounts from line 6 . . . . .

10a Gross income from interest, dividends,payments-received -or secuntles-loans ,-rents,

royalties and income from similar sources .

b Unrelated business taxable income (lesssection 511 taxes) from businessesacquired after June 30, 1975 . . . .

c Add lines 10a and 10b . . . . .

11 Net , income from unrelated businessactivities not included in line 1 Ob , whetheror not the business is regularly carved on

12 Other Incom e . Do not include gain oror--- ----

loss from the sale of capital assets- - -- ---- ---- ---- - - -- - -- --- ---- - --- ------ ----

(Explain in Part IV.) . . . . . . .

13 Total support (Add lines 9 , 10c, 11,and 12 .) . . . . . . . . . .

14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . ► q

Section C. Computation of Public Support Percentage

15 Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f)) . . . 15 %16 Public support percentage from 2011 Schedule A, Part III, line 15 16Section D. Computation of Investment Income Percentage17 Investment income percentage for 2012 (line 1 Oc, column (f) divided by line 13, column (f)) . . . 17 %18 Investment income percentage from 2011 Schedule A, Part III, line 17 . . . . . . . . . . 18 %19a 331n% support tests- 2012 . If the organization did not check the box on line 14, and line 15 is more than 331,3%, and line

17 is not more than 331/3%, check this box and stop here . The organization qualifies as a publicly supported organization . ► q

b 331/3% support tests- 2011 . If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331,3%, andline 18 is not more than 331,3%, check this box and stop here . The organization qualifies as a publicly supported organization ► q

20 Private foundation . If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ► q



Supplemental Information . Complete this part to provide the explanations required by Part II, line 10;Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (SeeInstruct ions).


SCHEDULE D OMB No 1545-0047(Form 990) Supplemental Financial Statements

2@12► Complete if the organization answered "Yes," to Form 990,

Department of the TreasuryPart IV, line 6, 7, 8 , 9, 10, 11 a , 11b, 11c, 11d, 11e, 11f, 12a , or 12b. •

• •Internal Revenue Service ► Attach to Form 990. ► See separate instructions.


America for Bulgaria Foundation 20-8076166

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts . Complete if theorganization answered "Yes" to Form 990, Part IV, line 6.

(a) Donor advised funds (b) Funds and other accounts

1 Total number at end of year . . . . .

2 Aggregate contributions to (during year) .

3 Aggregate grants from (during year) . .

4 Aggregate value at end of year . . .5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

funds are the organization's property, subject to the organization's exclusive legal control? . . . . . . q Yes q No

6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be usedonly for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purposeconferring impermissible private benefit9 . . . . . . . . . . . . . . . . . . . . q Yes q No

ffEDMI Conservation Easements . Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

1 Purpose(s) of conservation easements held by the organization (check all that apply).q Preservation of land for public use (e .g., recreation or education) q Preservation of an historically important land areaq Protection of natural habitat q Preservation of a certified historic structureq Preservation of open space

2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservationeasement on the last day of the tax year.

. _ Held at the End of the Tax Year

a Total number of conservation easements . . . . . . . . . . . . . . . 2a

b Total acreage restricted by conservation easements . . . . . . . . . . . . . 2b

c Number of conservation easements on a certified historic structure included in (a) . . . . 2cd Number of conservation easements included in (c) acquired after 8/17/06, and not on a

historic structure listed in the National Register . . . . . . . . . . . . . . . 2d3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the

4 Number of states where property subject to conservation easement is located ►---------------------

5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . q Yes q No

6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year

---------------------7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year

1111. $---------------------

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)? . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No

9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, andbalance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes theorganization'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 sheetworks of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic 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 sheetworks of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items:

(i) Revenues 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 thefollowing amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

a Revenues 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. 52283D Schedule D (Form 990) 2012

Schedule D (Form 990) 2012 Page 2

&11e Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets (continued)

3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of itscollection items (check all that apply):

a q Public exhibition d q Loan or exchange programs

b q Scholarly research e q Other---------------------------------------------------------------

c q Preservation for future generations4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part

XIII.

5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similarassets to be sold to raise funds rather than to be maintained as part of the organization's collection? . . q Yes q 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 Yes q No

b If "Yes," explain the arrangement in Part XIII and complete the following table:Amount

c Beginning balance . . . . . . . . . . . . . . . . . . . . . 1c

d Additions during the year . . . . . . . . . . . . . . . . . . 1d

e Distributions during the year . . . . . . . . . . . . . . . . le

f Ending balance . . . . . . . . . . . . . . . . . . . . . . If2a Did the organization include an amount on Form 990, Part X, line 21? . . . . . . . . . . . . . q Yes q No

b If "Yes," explain the arrang ement in Part XIII. Check here if the explanation has been provided in Part XIII q

MUMPTrAF-Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.(a) Current year (b) Pnor year (c) Two years back (d) Three years back (e) Four years back

la Beginning of year balance

b Contributions . . . . . .c Net investment earnings, gains, and

losses . . . . . . . . . .

d Grants or scholarships

e Other expenditures for facilities andprograms . . . . . . . . .

f Administrative expenses . . . .

g----End oLyear-balanc

2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

a Board designated or quasi-endowment ►------------------

%

b Permanent endowment ► %------------------

c Temporarily restricted endowment ► %------------------

The percentages in lines 2a, 2b, and 2c should equal 100%.3a Are there endowment funds not in the possession of the organization that are held and administered for the

organization by: Yes No

(i) unrelated organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(i)

(ii) related organ izati ons . . . . . . . . . . . . . . . . . . . . . . . 3a(ii)

b if "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? . . 3b4 Describe in Part XIII the intended uses of the organization's endowment funds.

IMM Land, Buildings, and Equipment . See Form 990, Part X, line 10.Description of property (a) Cost or other basis

(investment)(b) Cost or other basis

(other)(c) Accumulated

depreciation

( d) Book value

1a Land . . . . . . . . . . aw u`rr ?=,' - y

b Buildings . . . . . . . . .

c Leasehold improvements . . . . 252,637 167 , 871 84 , 766

d Equipment . . .e Other 351,883 1 1 228,817 123,066

Total . Add lines 1 a through 1 e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) . ► 207,832

Schedule D (Form 990) 2012


Investments-Other Securities. See Form 990. Part X. line 12.(a) Description of security or category

(including name of security)

(b) Book value ( c) Method of valuation

Cost or end-of-year market value

(1) Financial derivatives . . . . . . . .

(2) Closely-held equity interests . . . . . .

(3) Other

---(A)

---Private

-mutual funds---------------- ---------------- 101,206,381 end -of - year market value

--- (B) -Bonds _- not-

Publicly listed ______--------

74,043 833 end -of -year market value

_ (C)-Partnership investments _________________________--- -----

788,188 end -of -year market value(D)

-----------------------------------------------------------------(E)

------------------------------------------------------------- - -- -(F)--------------------------------------------------------------(G)

(H)---------------------------------------------------------------- -

(I)

To 990, Part X,tai. (Column (b) must equal Form 176,038 ,402 5^^^.z+^`'^^;-,^:^> ^.,^-êâ.r^.,-a-:;,;_ -°,,,.^,^^,^=^•'îr=•-<'s>^^'`;Învestments - Prouram Related . See Form 990- Part X_ line 13_

(a) Description of investment type (b) Book value (c) Method of valuation

Cost or end - of-year market value

(1)

(2 )

(3)

(4)(5)

(6)

(7)

(8)

9

(10)Total. (Column (b) must equal Form 990, Part X, col (B) line 13.) Ili- ,-= `- g,-, ' ?4r

n ia.ara uiner Hsseis . wee r-orm a iu, rant A, line l5.(a) Description ( b) Book value

a

2

(4)

(5

(6)

(8)

(10)Total.(Column (b) mustequal Form 990, Part X, col. (8) 6ne 15.) . ►

umer f_laonmes . wee rorm aau , rart x, fine 15.1. (a) Description of liability (b) Book value

(1) Federal income taxes - ;

(3)

(6)

(8)

(10)

Total. (Column (b) must equal Form 990 P, art X, cot (B) line 25) ►2. FIN 48 (ASC 740) Footnote In Part XIII, provide the text of the footnote to the organization ' s financial statements that reports the organization'sliability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII . . . . M



Reconciliation of Revenue per Audited Financial Statements With Revenue per Return1 Total revenue, gains, and other support per audited financial statements . . . . . . . . 1 40,107,9072 Amounts included on line 1 but not on Form 990, Part VIII, line 12: k';w

a Net unrealized gains on investments 2a 36 , 954,206b Donated services and use of facilities . . . . . . . . . . . 2b 0c Recoveries of prior year grants . . . . . . . . . . . . . 2c 167 ,735 . `d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d 0e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . 2e 37,121,941

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . 3 2,985,9664 Amounts included on Form 990, Part VIII, line 12, but not on line 1a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a 1,756 ,757 y;'rb Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b 0c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 1,756,757

5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 12.) . . . 5 4,742,723Wra 7M Reconciliation of Expenses per Audited Financial Statements With Expenses per Return

1 Total expenses and losses per audited financial statements . . . . . . . . . . . . 1 27,395,382

2 Amounts included on line 1 but not on Form 990, Part IX, line 25WIT

a Donated services and use of facilities . . . . . . . . . . . 2a x^ti

b Prior year adjustments . . . . . . . . . . . . . . . . 2bc Other losses . . . . . . . . . . . . . . . . . . . 2cd Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d 83,537

e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e 83,5373 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . 3 27, 311,8454 Amounts included on Form 990, Part IX, line 25, but not on line 1: =a'K'

a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a 1,756,757 ct,b Other (Describe in Part XIII.) . . . . . . . . . . . . 4b ILLc Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . 4c 1,756,757

5 Total expenses. Add Ilnes 3 and 4c. (This must equal Form 990, Part line 18.) . 5 29 , 068,602Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1 a and 4, Part IV, lines 1 b 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 additionalinformation

PartsJ,JI,J11,JV,_V,--Vlll,lXand-X-ofSchedu le-Dare notapplicable-to-the-ABF----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PartXII, Tine 2d includes $83,537 of non-deductible companion travel expenses.-



UrNKM Supplemental Information (continued)


SCHEDULE F(Form 990)

Department of the TreasuryInternal Revenue Service

Statement of Activities Outside the United States► Complete if the organization answered "Yes" to Form 990,

Part IV, line 14b, 15, or 16.

► Attach to Form 990. ► See separate instructions.

OMB No 1545-0047

2012


America for Bulgaria Foundation 20-8076166JUM General Information on Activities Outside the United States . Complete if the organization answered "Yes" to

Form 990, Part IV, line 14b.

1 For grantmakers . Does the organization maintain records to substantiate the amount of its grants and otherassistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award thegrants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . EJYes q No

2 For grantmakers . Describe in Part V the organization's procedures for monitoring the use of its grants and otherassistance outside the United States.

3 Activit ies per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region (b) Number ofoffices in the

region

(c) Number ofemployees,agents , andindependentcontractors

in region

(d) Activities conducted inregion (by type) (e g,

fundraising, program services,investments,

grants to recipientslocated in the region)

(e) If activity listed in (d) isa program service,

describe specific type ofservice(s) in region

(f) Totalexpenditures forand investments

in region

(1) Europe 1 18 qrantmaking 13,976,000

(2) Euro pe 1 18 administrative - expenses 2,194,000

(3) Euro pe investments -FMV 89 , 953,000

(4) Europe investments - ex penses 298,000

(5) East Asia & the Pacific investments -FMV 8 , 186,000

(6) East Asia & the Pacific investments - ex penses 57,000

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

3a Sub-total 1 18 114,664,000b Total from continuation

sheets to Part I . . . 0 }475 0

c Totals add lines 3a and 3b) 1 18 114 , 664 ,000For Paperwork Reduction Act Notice , see the Instructions for Form 990. Cat No 50082W Schedule F (Form 990) 2012

Schedule F (Form 990) 2012 Page 2

J Grants and Other Assistance to Organizations or Entities Outside the United States . Complete if the organization answered "Yes" to Form 990,Part IV line 15 for an recipient vJho received more than $A 000 Part II can be du licated if additional s ace is needed

1 (a) Name of

organization(b) IRS code (c) Regionton() 9 (d) Purpose of (e) Amount of Manner of(f) (g) Amount of

(h) Description(I ) Method ofvaluationsection and EIN grant cash grant cash non-cash

of non-cash assistance book((if applicable) disbursement assistance ppssal,a

other)-;r.; 2; Ali°•'• "a; ^•:' <<"12" r ,.Cy'^ ^rsb,^•<«^

( 1)1 • x `jk k ' h i, . r ;-. ,- : t s ' .•; • s , , see Sc edule Exh bit A

.:ttt °'^k^h,,i t4 7a.^ 'y^x`s ^xdtr5if(2)

a. , ,,. fr.4

Y° .'j îtn:.t.^:iu' •'î •^" S41.F1s fr,:.aJ .'tyco

(3)tFf'^%t;."- x"' tC:i;;r'^'.' ' v,`^^f-"'1•e ^4...•'-r.'`S^^ :o- ^

/ µ kiv c4'3^" w, i

„l rti ='4 1

Ji J Ir;.û fIa Es^$°,'l ).:.1

t,

7^: fief „^ t,,,4.!,7}.f • df k + •M?a;;t4" t'

'4 Sx' ?v}y-e^-fq. X

••'{"•''^^y. ^^ ^î^n^ryrSAi•^^S-r,x•n^^rfvs•;^,..1 ^r:`^riff"w3'

i^r.`yr';t^'^^`^1'^,'^'4t"^Y^,y^.rrg^S'Gs-t.,Jx'

,

^

34iS ' ' r T ;«

:ir' ri,} .yi'fr•'y.Vl7)k'• ft :r '^r^Jt^ ' ; „^ „t^fs"; ,si<`FT;:r

r''(8) r ^ :' ai qtr ,^ ( ; ? = s r:

i^ LM`.^^X' ^Y`'',-^r`'r ^ d _ysi,'Z,• r %, "s^': ? " r','' , _iy^ ° ,

10 ;.-(t t4aas M 3

1,40,R, x

12)

n

'

^

111n ^^ti+,:p^' 1Yt.J: iy, • r^tSi"..wtr

" êrt,,< f •.a t;g, ,„

Y7^;^yfsi^„ .^âq'.z,+rs F5^!^.^^''îl ttr^;:,,•^ ;=r^, ,',;°^`

{Ifs`^; ` '.r^ ^^ 7i;^3i ^•^ti', 'C, à.r'•'..a:.; rtl^.{j ^4 •,

2 Enter total number of recipient organization s listed above that are reco^ nlzed as charities by the foreign country , recognized as tax-exempt

by the IRS , or for which the g rantee or counsel has provided a section Ô1 (c)(3) equivalency letter . . . . . . . . . . . . No- 79

-79

3 Enter total number of other or

g

anizations or, entities ► 5

Schedule F (Form 990) 2012


Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance (b) Region (c) Number of

recipients)Amount ofcash grant

(e) Manner of

cash

disbursement

(f) Amount ofnon-cash

assistance

(9) Descriptionof non -cash assistance

(h) Method ofvaluation

(book, FMV,e

a opraisal,

(1) N/A

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)



FUMTR Foreign Forms

1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a ForeignCorporation (see Instructions for Form 926) . . . . . . . . . . . . . . . . . . . q Yes Q No

2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organizationmay be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts andReceipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With aU.S. Owner (see Instructions for Forms 3520 and 3520-A) . . . . . . . . . . . . . q Yes q No

3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 5471, Information Return of U.S. Persons With Respect ToCertain Foreign Corporations. (see Instructions for Form 5471) . . . . . . . . . . . 21 Yes q No

4 Was the organization a direct or indirect shareholder of a passive foreign investment company or aqualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621,Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified ElectingFund. (see Instructions for Form 8621) . . . . . . . . . . . . . . . . . . q Yes No

5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes,"the organization may be required to file Form 8865, Return of U.S. Persons With Respect To CertainForeign Partnerships, (see Instructions for Form 8865) . . . . . . . . . . . . . . . q Yes q No

6 Did the organization have any operations in or related to any boycotting countries during the tax year? If"Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructionsfor Form 5713) . . . . . . . . . . . . . . . . . . . . . . . q Yes Q No


Schedule F (Form 990) 2012 Page rJ

KEW Supplemental InformationComplete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f)(accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III(accounting method), and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part toprovide any additional information (see instructions).

Partl_Line 2

The ABF follows policies and-Procedures designed to maximize the effectiveness of grants , as well as ensure the----------------------------------

for

rant funds are used for------------------------------------ -

emptpurpose_Thesepolicres and procedures are applied consistently grants in and -outside -the urnted_ States, Al grants go___________

through a pre_grant inquiryprocess where the grantee is required to pro_v_ide extensive information on its governancepractices,__f-inancial

policies and program Agpvitiesingeneral_ as well as with regard to the specific program for which it is requesting funding A formal grant

agreement is then executed and countersigned_ bythegrantee and the ABF_ Thegrant agreement specifies the amount of the grant, grant- - - - ----------------------

disbursement time line , a n yn restrictions on the rant , as well as that the rant funds must be separately accounted for by the rantee.9 -------------------------------------- ---------------------------- -----g-- - -

Grantees must report back to the ABFprior to receiving release ofperiodic grant installment disbursements. The ABF usually makes cirants

in several installments to ensure compliance with progrm, operational and_accounting requirements by the grantee organization. The---- -------------------------

interimprovide interim operational and financial reports to the ABF _ The reports describe the progress in achieving thecirant objectives

and include detailed accounting of the uses or expenditures of all grant funds The program directors and the monitoring and evaluation- - - - - - - - - - - - -------------

officer of the ABF review the interim reports and conduct site visits to ensure that the

pr99ress indicated in the re

ports is correct.

- - ---------------------------------

The ABF Finance and Compliance function reviews the interim- financial reports and supporting records , such as invoices and contracts

-he-qrantees -provide -a-eopyof-audited _f-financial =statements-for-the-accountingperiod -covering-the-grant,-a _such q-Av_ailable.

Thegrantees also submit a written report summarizing the prJect within two months after completion of the project in which they-include a

complete account of the expenditures of thegrant funds and detailed description of the results and accomplishments of the_granL______________- - - - - ------------------- -------------------------- --------

Thegrantees are required to keep financial records with respect to eachgrant along with copies of any reports submitted to the ABF- -- -- ------ - -- ----------------------------------

for at least two years following the year in which all grant funds are fully expended. The ABF Audit Committee and Board of Directors- - - - - - - - - - -----------------------------------------------

-- - ----------- ----- - ------ -exrcise oversight over the grants disbursed through the review of reports and presentations by manaêment_

- - - ----------------- -------

Part 1, Line 3,-column JD-

and Part II, line 1_cotumn[eZ

and column (g)_- - - - - ------------------------------------------------------------------------------------------

Grants are reported consistent with the ABF_s financial statements using the accrual method of accountmg Grant expenditures are ____________

recognized in tfie period the grant agreement is signed by the Foundation and thegrantee:provided the orant is not subject to future---- ------ -----------------

contingencies_Conditional grants are recognized as grant expense and as agrant_p9yA le m theperiod in which the grantee meets the------------------

terms of the conditions. If payments of the unconditionalpromise togive are to be made to a recipient over several _fscalperiods and the- - - ----------------------- - - - ----- -----

recipient is sir sect only to routine performance requirements, a liability and an expense for the entire amount payable is-- -------------------

reco nized. Investment ex enses are re orted consistent with the ABF's financial statements usm the accrual method of accountin - ---------


Schedule F (Form 990) 2012 Page

LEM Supplemental InformationComplete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f)(accounting method; amounts of investments vs. expenditures per region), Part II, line 1 (accounting method); Part III(accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part toprovide any additional information (see instructions).

Part-dineline 3-------,-- ----------------------------------------------------------------------------------------------------------------------------------------------------

The ABF is not required to -file-Form-5471 .------------------- -----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------

Part-IV,-line-5--------------------------------------------------------------------

The-ABF is not required to -file-Form-8865 .----------------- - - - --------------------------


EXHIBIT A

Schedule F, Part II (Form 990) 2012Grants and Other Assistance to Organizations or Entities Outside the United States . Complete if the organization answered "Yes" to Form 990,

Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000

Part II ran he dunhrated if additional snare is needed

1 (a) Name of

organization

(b) IRS code

section and

EIN (if

applicable)

c) Region d) Purpose of grant(e) Amount of

cash grant

(f) Manner of

cash

disbursement

(g) Amount of

non-cash

assistance

(h) Description of non-cash

assistance

(i) Method of

valuation (book,

FMV, appraisal,

other)

Europe Su ppo rt for agricultural anal y sis on a national level 100,813 wire transfer 0 N/A N/A

2 Europe General suppo rt for establishin g educational gardens 50,912 wire transfer 0 N/A N/A

3 Europe Su pport for im provin g the leaming environment 1 S 634 wire transfer 0 N/A N/A

4 Europe General su pport for establishin g a national agr icultural demonstration site 247 , 840 wire transfer 0 N/A N/A

5 Europe General suppo rt for establishina model of food banking 467 , 6 3 wire transfer 0 N/A N/A

6 Europe General support for biotech research 248 440 wire transfer 0 N/A N/A

7 Europe Su ppo rt for series of articles to promote Bul garia's hentage tourism 61 , 553 wire transfer 0 N/A N/A

8 Europe General su pport for art festival 32 , 802 wire transfer 0 N/A N/A

9 Europe General suppo rt for classical music pe rformance com petition 48 , 838 wire transfer 0 N/A N/A

10 Europe General suppo rt for cultural festival 67 209 wire transfer 0 N/A N/A

Europe General su pport for glass festival 81 ,605 wire transfer 0 N/A N/A

12 Europe General support for art distribution program 99 ,462 wire transfer 0 N/A N/A

13 Europe Support for contem pora ry art education activities 30 ,535 wire transfer 0 N/A N/A

14 Europe Su pport for music performances and workshops 25 , 389 wire transfer 0 N/A N/A

15 Euro pe General su pport for amateur theater festival 13 ,439 wire transfer 0 N/A N/A

16 Europe General su pport for contem po rary Bul garian literature 13 ,458 wire transfer 0 N/A N/A

17 Euro pe Su ppo rt for kids leather workshops 15 ,242 wire transfer 0 N/A N/A

18 Europe General su pport for theater festival 33 318 wire transfer 0 N/A N/A

19 Euro pe General su pport for music festival 48 188 wire transfer 0 N/A N/A

20 Euro pe Purchase of new instruments for talented children 39,836 wire transfer 0 N/A N/A

21 Euro pe Su ppo rt for the creation of a short documentary 32 , 0 6 wire transfer 0 N/A N/A

22 Euro pe General support for popularizin g for litera ry translation and fiction writin g 76 , 190 wire transfer 0 N/A N/A

23 Euro pe General suppo rt for art festival 48 , 129 wire transfer 0 N/A N/A

24 Euro pe General su pport for art fair for children and teenagers 257 ,408 wire transfer 0 N/A N/A

25 Euro pe General support for children ' s music education program and art festivals 376 ,695 wire transfer 0 N/A N/A

26 Europe General support for professional development of young theater directors 49 , 368 wire transfer 0 N/A N/A

27 Europe General support for film festival 56 ,609 wire transfer 0 N/A N/A

28 Europe Su ppo rt for series of classical music concerts 241 ,690 wire transfer 0 N/A N/A

29 Europe Suppo rt for international conference for festivals 7 , 347 wire transfer 0 N/A N/A

30 Europe General suppo rt for classical music pe rformance competition for children 48 , 873 wire transfer 0 N/A N/A

31 Europe General support for children ' s paintin g classes 32 ,451 wire transfer 0 N/A N/A

32 Europe General su pport for dance trainin g program 86 ,788 wire transfer 0 N/A N/A

33 Europe General suppo rt for American azz festival 135,000 wire transfer 0 N/A N/A

34 Europe General su pport for dance training program 70 ,000 wire transfer 0 N/A N/A

35 Europe General support for staging American ballet performance in Bul garia 243 ,000 wire transfer 0 N/A N/A

36 Euro pe General suppo rt for an American film festival 200 000 wire transfer 0 N/A N/A

37 Euro pe General suppo rt for art festivals 275 436 wire transfer 0 N/A N/A

38 Euro pe Sti pends for students from ope ra master class 62 ,725 wire transfer 0 N/A N/A

39 Europe Generalsu ppo rt for training of NGOs 11 ,947 wire transfer 0 N/A N/A

40 Europe Su pport for the publication of an annual index of compe titiveness 606 ,220 wire transfer 0 N/A N/A

41 Europe Su ppo rt for platform for magistrates association 275 , 554 wire transfer 0 N/A N/A42 Europe General suppo rt to increase local philanthro py 252 , 162 wire transfer 0 N/A N/A

43 Europe General support for enhancin g the professional ex pertise of prosecutors and Invests ator 102 ,284 wire transfer 0 N/A N/A

44 Europe General support for ournalistic reportin g 33 , 129 wire transfer 0 N/A N/A

45 Europe Suppo rt for international cyber investi gation training academy 501 , 6 6 wire transfer 0 N/A N/A

46 Europe Suppo rt for establishin g sustainable non-profits 461 678 wire transfer 0 N/A N/A

47 Europe Suppo rt for good practices in investi gative j ournalism 57 355 wire transfer 0 N/A N/A

48 Europe Suppo rt for trans parent udicial appointment initiatives 449 , 166 wire transfer 0 N/A N/A

49 Europe Support to promote volunteerism 62 351 wire transfer 0 N/A N/A

50 Europe General suppo rt for civic discussions 95 428 wire transfer 0 N/A N/A

51 Europe Su ppo rt for education and trainin g of oun g leaders 387 ,659 wire transfer 0 N/A N/A

52 Europe Suppo rt for partici pation in international law com petition 148 ,200 wire transfer 0 N/A N/A

53 Europe General surt for minori ty hi ghh school scholarshi 25 351 wire transfer 0 N/A N/A

54 Europe General su ppo rt for minor business internshi p program 41 ,732 wire transfer 0 N/A N/A

55 Europe General su ppo rt for minority preschool activitie 41 ,047 wire transfer 0 N/A N/A

56 Europe General suppo rt for minor education 89 , 8 6 wire transfer 0 N/A N/A

57 Europe General su ppo rt for minor scholarshi ps 178 ,477 wire transfer 0 N/A N/A

58 Europe General su ppo rt for establishin g Roma NGO 1 ,556 ,085 wire transfer 379 ,756 office buildin g purchase cost

59 Europe General suppo rt for mmon hi gh school enrollment and career development 12 ,407 wire transfer 0 N/A N/A

60 Europe General suppo rt for minor inte gration and employment o pportunities 34 , 502 wire transfer 433 office supplies cost

61 Europe General su ppo rt for training and professional develo pment of librarians 157 , 346 wire transfer 0 N/A N/A

62 Euro pe Su pport for im proving the learnin g environment 96 ,002 wire transfer 0 N/A N/A

63 Europe Su ppo rt for establishment of science center 81 ,416 wire transfer 0 N/A N/A

64 Europe Support for establishin g a center for interactive lang uage education 43 , 789 wire transfer 0 N/A N/A

65 Europe Su ppo rt for establishincontemporary center for language education 75 ,035 wire transfer 0 N/A N/A

66 Europe Suppo rt for establishin g a center for integratin g IT in Education 1 15 966 wire transfer 0 N/A N/A

67 Europe Su ppo rt for eq ui pp ing and modernizin g a center for contem pora ry education 94,645 wire transfer 0 N/A N/A

68 Europe Suppo rt for im proving the learning environment 116,206 wire transfer 0 N/A N/A

69 Europe Su pport for teaching practices 87 , 758 wire transfer 0 N/A N/A

70 Europe Su pport for establishment of a center for interactive education 97 , 199 wire transfer 0 N/A N/A

71 Europe Su ppo rt for entre preneurshi p trainin g 252 , 358 wire transfer 0 N/A N/A

72 Europe Su pport for providin g used books in En glish lan guage school libra ry 14 , 730 wire transfer 0 N/A N/A

73 Europe Su ppo rt for im provin g the learnin g environment 21 ,358 wire transfer 0 N/A N/A

74 Euro pe Su ppo rt for establishin g a math and science center 100 , 113 wire transfer 0 N/A N/A

75 Europe General support for research fellowshi ps 238 ,379 wire transfer 0 N/A N/A

76 Europe Su pport for organizin g English S pe llin g Bee competition 86 , 741 wire transfer 0 N/A N/A

77 Europe Establishment of academic libra ry information system 1 , 028 ,61 2 wire transfer 0 N/A N/A

78 Euro pe General su pport for two-week academic courses 120 ,000 wire transfer 0 N/A N/A

79 Euro pe General su pport for im provement of the q uality of English language education 279,000 wire transfer 0 N/A N/A

80 Europe Su pport for establishment of a software eng ineering management training and ualificati 110 ,000 wire transfer 0 N/A N/A

81 Europe General su pport for chess training program in schools 389 ,055 wire transfer 0 N/A N/A

82 Europe Suppo rt for couples with re productive problems 80 , 174 wire transfer 0 N/A N/A

83 Europe Establishment of children 's museum in Sofia wire transfer 429 ,977 1 full administrative su ppo rt cost

84 Europe General su pport for trainm mweldin g wire transfer 6 ,449 fee for trainin g in welding cost

SCHEDULE 1(Form 990)

Department f the TreasuryInternal Reve

onue service

Grants and OtheGovernments, anComplete if the organizatio

r Assistance to Organizations ,OMB No 1545-0047

2O 1 2Individuals in the United States 0answered "Yes" to Form 990 , Part IV, line 21 or 22.

► Attach to Form 990.

Name o f t he organizat ion

America for Bulgaria Foundation

Employer Identification number

20-8076166

General Information on Grants and Assistance

1 Does the organization maintain records to substantiate the amount of tthe selection criteria used to award the grants or assistance?

2 Describe in Part IV the organization's procedures for monitoring the us

e grants or assistance, the grantees' eligibility for the grants or assistance, and. . . . . . . . . . . . . . . . . . . . . . . . . 2 Yes q No

of grant funds in the United States.

Grants and Other Assistance toPart IV, line 21, for any recipient th

Governments and Organizations in the United States . Complete if the organization answered "Yes" to Form 990,at received more than $5 000. Part II can be duplicated if additional space is needed.

1 (a) Name and address of organizationor government

EIN(b) (c) IRC section

if applicable(d) Amount of cash

rant(e) Amount of non-cash assistance

(f) Method of valuation(book. FMV, appraisal ,

other)

(g) Description ofnon-cash assistance

(h) Purpose of grantor assistance

(1) see Schedule I, Exhlbi B

(2)-------------------------------------------

(3)

4

-9-------------------------------------------

- (6)-------------------------------------------

7

$)-------------------------------------------

-------------------------------------------

î -------------------------------------------

(11^-------------------------------------------

( 12)

2 Enter total number of section 501 (c)(3) and government organizations lis

3 Enter total number of other organizations listed in the line 1 tableted in the line 1 table . . . . . . . . . . . . . . . . . . ► 6

. ► 0

For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat No. 50055P Schedule I (Form 990) (2012)

Schedule I (Form 990) (2012) 'ZpageTUM Grants and Other Assistance to Individuals in the United

Part III can be du plicated if additional space is needed.States . Complete if the organization answered "Yes" to Form 990, Part IV, line 22.

(a) Type of grant or assistance (b) Number ofrecipients

( ) Amount ofash grant

(d) Amount ofnon-cash assistance

(e) Method of valuation (book,FMV, appraisal, other)

(f) Description of non-cash assistance

1 N/A

2

3

4

5

6

7Supplemental Information . Cominformation.

plete this part to provide 'he information required in Part I, line 2, Part III, column (b), and any other additional

Part I, -Line -2

Refer to- schedule F, Part V fora description of the A

i

---------------------------------------------------------

---------------------------------------------------------

--------------------------------------------------------

F's policies and procedures f

-------------------------------------

---------------------------

br monitonna the use of grant_funds_

--------------- ----------------------------------------------------------------------------------------------------------------------

-----------------

--------------------------------------------------------------------------------------------------------------------------------------

Schedule I (Form 990) (2012)

EXHIBIT B

Schedule I, Part II (Form 990) 2012

Grants and Other Assistance to Governments and Organizations in

Part IV, line 21, for any recipient who received more than $5,000 Check this box if no one recipient

Part II can be duplicated if additional space is needed

ived more than $5,000

1 (a) Name and address of organization (c) IRC section if (d) mount ofe) Amount of()

(f) Mehod of

valuation (book,(g) Description

or governmentb EIN

applicable cash grantnon-cash

FMV, appraisal,of non-cash ( h) Purpose of grant or assistance

assistanceother)

assistance

(1) American Research Center in Sofia 120 General support for projects for excavation,Goldwin Smith Hall, Cornell University, Ithaca 20-1936637 501(c)(3) 1, 854,248 0 N/A N/A research, and important site preservation andNY, 14853 p rogram and o perational su pp ort

(2) The Field Museum of National History 140036-2167011 501(c)(3) 1 56,950 0 N/A N/A

for one-year fellowships with the FieldSupportSouth Lake Shore Or, IL 60605 Museum

(3) USDA, 1400 Independence Ave. SW Cochran and Borlaug Fellowships for Bulgarian

Stop 1001, Washington, DC 20250Government Entity 60,000 0 N/A N/A participants, and general support for forestry

advisor

(4) The American University in Bulgaria 910

17th St. N W Suite 1100, Washington D.C 2000601-0466768 501(c)(3) 5, 743,000 0 N/A N/A Support for construction of student center

(5) Institute of International Education Inc.13-1624046 501(c)(3) 1, 593,500 0 N/A N/A

Enterpreneurship program for fellowship809 United Nations Plaza, NY 10017 students and young civil servants

(6)World Press Institute, 3415 University Ave, St.

Paul, MN 5511441-6044706 501(c)(3) B0,000 0 N/A N/A General support for training in journalism

United States . Complete if the organization answered "Yes" to Form 990,

SCHEDULE J Compensation Information OMB No 1545-0047(Form 990) For certain Officers , Directors, Trustees , Key Employees , and Highest

Compensated Employees 2012► Complete if the organization answered " Yes" to Form 990,

Department of the Treasury Part IV , line 23.

Internal Revenue Service ► Attach to Form 990. ► See separate instructions. • •


America for Bul garia Foundation 20-8076166

Questions Regarding Compensation

Yes No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel [E Housing allowance or residence for personal use

Travel for companions q Payments for business use of personal residence

Tax indemnification and gross-up payments q Health or social club dues or initiation fees

q Discretionary spending account q Personal services (e.g., maid, chauffeur, chef)

b If any of the boxes on line la are checked, did the organization follow a written policy regarding paymentor reimbursement or provision of all of the expenses described above? If "No," complete Part III toexplain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 b 3

2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1 a? . . . 2 3

3 Indicate which, if any, of the following the filing organization used to establish the compensation of theorganization's CEO/Executive Director Check all that apply Do not check any boxes for methods used by arelated organization to establish compensation of the CEO/Executive Director, but explain in Part III.

q Compensation committee q Written employment contract

q Independent compensation consultant 0 Compensation survey or study

q Form 990 of other organizations Approval by the board or compensation committee

4 During the year, did any person listed in Form 990, Part VII, Section A, line 1 a, with respect to the filingorganization or a related organization:

a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . .

b Participate in, or receive payment from, a supplemental nonqualified retirement plan? . . . . . . .

c Participate in, or receive payment from, an equity-based compensation arrangement? . . . . . . .

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only section 501(c)(3) and 501 (c)(4) organizations must complete lines 5-9.5 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any

compensation contingent on the revenues of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . .If "Yes" to line 5a or 5b, describe in Part III.

6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue anycompensation contingent on the net earnings of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . .

If "Yes" to line 6a or 6b, describe in Part III.7 For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed

payments not described in lines 5 and 6? If "Yes," describe in Part III . . . . . . . . . . . .

8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subjectto the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describein Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described inRegulations section 53.4958-6(c)? . . . . . . . . . . . . . . . . . . . . . . . .

5aI5b 3

6a 3

6b 3

=17M

7 3

81

For Paperwork Reduction Act Notice, see the Instructions for Form 990 . Cat No 50053T Schedule J (Form 990) 2012

Schedule J (Form 990) 2012 Page 2

I;UM Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (I) and from related organizations, described in theinstructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note . The sum of columns M(I)-(ill) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1 a, applicable column (D) and (E) amounts for that individual.(B) Breakdown of W-2 and/or 1099-MISC compensation

(C) Retirement and (D) Nontaxable (E) Total of columns Compensat ion(F)

(A) Name and Title () Base () Bonus & incentive (ii) Other other deferred benefits (B)MD) easas

deterred inreportedcompensation compensation reportable compensation

m 990prior Form 990

compensation

(r) -------------- 180.180 __-______-__-----------

0-

162,659---------------------•-

16 , 039------------------------

8 , 398--------------------

_______-_-367 , 276-----

______-_-__-____ 27,998

1 Frank L . Bauer (u) 57,538 310 , 399 9,452 0 48,113 425,501 0

( ^)112,228

018 , 427 24 ,960 30 , 969 186,584

02 Patrick H . Bracken (Ir) 0 0 0 0 0 0 0

(i) 50,000------------------ ----

0--------- ---- ----

0

---------------------- -- -

0------------------------

0------------------- ----

50,000

----------------- - -- - - -- -

0

Nancy L . Schiller (ii) 104,231 150,414 55255 33 , 000 40 , 059 328,256328 , 2 5 6 0

(i)4 (ii)

5

(I)

(ii)------------------------- ------------------------- ------------------------- ----------•-------------- ------------------------- ------------------------- --------------------------

(i)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- -------------------------

6 (ii)

7(i)

(ii)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- --------------------------

8(I)(ii)(i)

9 (ii)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- --------------------------

(I)10 (ii)

------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- -------------------------

(i)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- --------------------------

11 (ii)

12

(i)(ii)

------------------------- ------------------------- ------------------------- -------------------------- ------------------------- - - -------------------------

--------------------------

13

(i)

(ii)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- --------------------------

(i)

14 (ii)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------- --------------------------

15(i)

f7(I)

------------------------- ------------------------- ------------- -

Schedule J (Form 990) 2012

Schedule J (Form 990) 2012 Page 3

JiULW Supplemental InformationComplete this part to provide the information, explanation, or descriptions required for Part I, lines 1 a, 1 b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.Also complete this part for any additional information.

Schedule J, Part I,_Line 1a

Tax Gross_Payments and Personal Tax Preparation Services, were provided to one US citizen employee who works for the ABF on a foreign-assignment basis in Sofia, Bul----- -- -- - - ----- - - ------------------ - -- - - - -- - - - - - - - - - - - - - - ------------------------------------ - - -- - --------------- ---- --

allowance

aria. Housing....

was provided to two US citizens who work for ABF on a foreiqn assignment basis in Sofia. All of these listed items, as provided by the ABF's Accountable Plan, are approved- - ---- - - - - - - - - ----------------- --- --- --- -- - -

by_the Board of Directors-and are reported as taxable income on the employee's W_2__ irst_class travel was-provided to one employee and one director. These costs were considered an- - - - - - - - - - - - - ---------------------------------------------------------------

expense el ible for reimbursement and not includable in their taxable income as defined by the ABF'_s Accountable Plan. Travel for companions was provided to the ABF's directors. All--- - - - - - - - - - - - - - - - - - - - - - - - - - - - - --- - -- -- - ----- - -- ---------------- ------------- ----

companion travel serves a bona fide business purpose and, therefore, these expenses are excluded from the directors' taxable income as a non-taxable working condition_frm9e benefit _____

Accordingly, the ABF does not deduct rts payment of the directors' companion travel expenses on its lax return.------------ - - - - --------------------------------------------------------------------------------------------------------------------

Schedule J, Part I, Line 3- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

The ABF did not rely on_a related or9an!zation that used the methods described to establish the top management official' s compensation:

Schedule J, Part t, Line 4c- ---------------------

Frank L. Bauer __5310, 399; Nancy L.-Schiller - $150,414- - --- - - - - -- - -------------------------------

Schedule J, Part II- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

' In 2001 the Board of Directors of the Bulârian_American Enterprise Fund (the Fund), which is a related organization, adopted a longterm equity incentive plan (the Plan) for certain

employees of the Fund and its subsidiaries. The Plan, as aproved by Congress and USAID, became opertional_October 1, 2001 and provides-for parUcipatton_in returns achieved upon-- - -- - - - ----- - -- - ----- - ----------------- - -- - - - - - --- - -----------------------

exit of specifi --ed- --equrty_investments.__ ------ anticipants are subject to a_vestmgrequirement of 20% RfI[Year, which accelerates to 100% at the time of exit of a Plan invest---f -ecifiment. The Audit

---

Committee of the Board of the Directors supervises the administration, investment valuations and awards under the Plan. Plan participants in 2012 include five US citizens and thirty_two----------------------------------------------

Bulgarian employ_ees.__There_were no_participations recorded in the Fund's consolidated statements of operations and changes in fund balance in 2012. The amounts noted----------------------------------------------------------------------

as compensation from related organization in column B(Q and B(ii) above are comprised of salary from the employees' services to the Fund and payouts from theirparticipation in the Plan.- - - - ------ - - - - - ------ - - - -- -----

Amounts listed in columns B(i) and B(ii) are reported on forms W-2 and K-1, respectively.

Schedule J (Form 990) 2012

SCHEDULE 0 OMB No 1545-0047(Form 990 or 990-EZ) Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on 2012

Form 990 or 990-EZ or to provide any additional information .Department of the TreasuryInternal Revenue Service ► Attach to Form 990 or 990-EZ.



Part I, Line 1-----------------------

The America for Bulgaria Foundation seeks to enhance the longstanding legacy ofgoodwill and friendship between the American and

Bulgarian people and through many of its programs_ to promote the US _ Bulgaria people-toPeople contacts and exchange of ideas and__

resources.--------------------------

The Foundation represents the generous face of the American people and_embodies the highest standards of US ethical conduct,- - - - - - - - -- --- ---------------------------------------------------

transparency,_and core values._

PartI, Line 5 and Part V, Line-------------------------------

_6 of them were included in Part V, line 2a , as the remainder are employees for whom_The-ABF-as-- has-a-tottotal

-n of-23-employees Only

- --- - - - - --------------------------------The-----number

e of----

the ABFis not required to file Form W-3._- --- - ----------------------------------------------------------

-Part-VI,-Line--2-------------------------

Carl H. Pforzheimer III and Leonard M. Harlan, members of the Board of Directors, have a business relations! ip_____

Frank L Bauer, president and member of the Board of Directors, and Leonard M. Harlan, member of the Board of Directors, have a- - - - - --------------------------------------------------------------------------------------

business relationship,.........------------------------- -------------------------------------

-Part VI, Line 6 -----------

The -America for Bulgaria Foundation was organized not for profit as a non-stock corporation under the General Corporation Law of the

State of Delaware on December 18,2006 _ The persons who serve on the Board of Directors (the governingbody^ of the ABF are the only- - - - - - - - - -------------------------------------------------------- -----------------

members of the corporation-----------------------------------------------------------------------

Pa---rt VI, Line 7a-------------------------------------------------------------------------------------------------------------

The members of the corporation , who also constitute its board of directors, are entitled by_the ABF's amended and restated certificate of- - - - - - - - - - - ------------------------------------------------------

incor oration to elect ersons to the Board of Directors.

For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. Cat No 51056K Schedule 0 (Form 990 or 990- EZ) (2012)

Schedule 0 (Form 990 or


America for Bulgaria Foundation 1 20-8076166

Part VI, Line 7b------------------------------------------------------------------------------------------------------------------------------------------------------

ArticleEtght of the ABF:s amended and restated certificate of incorporation provides that:- ---------------------------------------------------------------

"The Board of Directors of-the Corporation shall be- divided -into three classes as nearly egual_in_size-as-is-practicable, hereby designated- - - - - - - - - ------

Class 1, Class 11, Class Ill. The term of office of the initial Class I Directors shall expire at the next succeeding annual meetmgof the

Members, the term of office of the initial Class II Directors shall expire at the second succeeding annual meeting of the Members and the- - - - - - - ---------------------------------------------------------- ------------------------ ------- ---------------------------

term of office of the initial Class III Directors shall expire at the-third succeeding annual meeting of the-Members. -The- initial Class I, Class_II ___- -- -- - - -- -- - - - -- - ------- --- -

and Class III Directors shall be Directors designated as such- in_Article Ninth hereof: -At-each annual meeting of -the- Members- --------------- - - -- - --those-- -- - - -

Directors to replace those of a class whose terms expire at such annual meetingshall be elected to hold office-until the third succeeding

annual meetingthereafter and_until their respective successors shall have been duly_elected and qualified, e number of Directors is--------- - --- - - - - - - - -- - - --- -- If-th

hereafter changed, any newly created directorships or decrease in directorships shall be so apportioned among the classes as to make all

-not be-by-written- ballot: Any Director-maybe removed-atcl-asses as-nearly- equal in number-a-spracticable.-The- election -of-Directors-need------------------ -------- -------------------------------------------- ----- - - - ---------

any time, with or without cause,_bya__v_ote of a maionty_of the-Members:Any vacancy occurnngon the Board of Directors of the

Corporation may be filled by a ma1ority of the remaining members of the Board of Directors of the corporation, although less than a- - - -- - - - ---------- - ----- ----- -------

Directorsquorum, at any meetingof the Board of of the Corporation: Any Director elected to fill any vacancy on the Board of -Directors -of------

the Corporation shall-be elected to serve the unexpired -term- of the:directorship°____________________________________________________________________________

Part VI,_Lme_11a, b _________--------------------------------------------

The Chief Financial Officer_(CF0) is responsible for the preparation and the filing of the IRS Form 990 and all necessary extensions :The

Form is completed by the Finance function of the ABF__As Dart of thepreparatwnProcess, issues_are discussed-withwithytsideoutside-legal and tax- - - ssu disc sed ----- - -----

counsel and an external tax service consultant for nonprofit organizations ._ After a review by the CFO copies of the Form are^rovtded to______

the-president and the executive director-of the Foundation for their review-and feedback._A copy of the Form is distributed to the members

of the Audit Committee of the board of directors.-During a scheduled meeting of the Audit Committee, the-CFO-reviews the-Form-with __________- - - -- - - -- - ---- -

the Audit Committee and any necessary changes are made. Before the Form is filed, a copy of the approved Form is provided to all- - - - - - - -------- - -- --- -------------

officers and directors for their comments. The-Form-is-then-finalized-and syned by the_president or the CFO._After filing with the IRS,_a ________- - - - - - -- -- - - - -

copy of the signed Form is distributed_to all directors,- - - ------------------------------------------------------------------------------------------------------------

Schedule 0 (Form 990 or 990-EZ) (2012)

Schedule 0 (Form 990 or 990-EZ



Part VI, Line 12a,----------------------b, -c------------------------------------------------------------------------------------------------------------------------------------------------------

Yes_ Each year the directors officers, and employees of the ABF review the Foundation's conflict of interest policy,_disclose. any conflict __- - - - ----- ---- -------------------- ------------------------------------------------------------ ---

not_previously disclosed, and update the status of am previous conflicts of interest reported in prior periods. In addition, all directors_--------------------- '---------

officers,_and each_employee annually sign_a statement affirming that he/she has read the policy, agrees to comply with the policy, and--------------------- --

acknowledges that he/she-either-is-not aware -of-any violations or is disclosing therein a nyknown violations___________________________________------------- -------------------------------- - - - ------

PartV!,_Line_15_______

Theprocess for determining compensation comprises studies of comparative data, review of Form 990 for other organizations, approval b1r- - - - --------------- --------------------------------------------

mdependentpersons, and annual review.------------------------------------------------------------------------------------------------------------------------------

PartVI, Line 18--------------------------------------------------------

he ABF makes available for public inspection its Form 1023 and Form 990 by provldmg copies upon request-------------------------------

Part VI. Line 19

The ABFmakes available for public inspection its governing documents, code of ethics, conflict of interestpolicy, fraudpollcy, and

financial-statements_bYprovidingcopies upon request. In addition , the code of ethics and financial statements are available on the ABF's- - - - - - - - - - - - - - - - - - - - - - -----

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-A,-Line 1a, Column (D)Part-VII-,-Section--------------------------------------- - -------------------------------------------------------------------------------------------------------------------------------

In 201 2 ABF had three directors who are foreign_ persons and received US sourced income ,_which was reported_ on Form 1042- 5, and also

reported inpart VII, Section A, Column (D?_-- ----- --- - --- - - ----------------------

Part XI, line 9

ABF has reversed grants income in the amount of $167,735_ ABF also has non-deductible companion travel expenses in the amount of-------------------------------------

$83,537. The total other change in net assets_reported in PartXI, line 9 is 584,198.- - - ----------------------------------

Part XII, line 2c--------------------------------------------------------------------------------------------------------

The ABF has not changed the process for oversight of the audit of its financial statements nor the selection of an independent accountant.

Schedule 0 (Form 990 or 990-EZ) (2012)

SCHEDULE R Related Organizations and Unrelated Partnerships(Form 990)

► Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.Department of the TreasuryInternal Revenue Service 10, Attach to Form 990. 10, See separate instructions.

OMB No. 1545-0047

2012



Identification of Disregarded Entities (Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)

(a)Name, address, and EIN (if applicable) of disregarded entity

(b)Primary activity

(c)Legal domicile (stateor foreign country)

(d)Total income

(e)End-of-year assets

(f)Direct controlling

entity

(1)-----NIA

- ------------------- - ---------------------------------------------------------------------------

--2- --------------------------------------------------------------------------------------------------

-- -3

--------------------------------------------------------------------------------------------------

- _M--------------------------------------------------------------------------------------------------

-- -5

--------------------------------------------------------------------------------------------------

--(g)--------------------------------------------------------------------------------------------------

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it hadone or more related tax-exempt organizations during the tax year.)

(a)Name , address, and EIN of related organization

(b)Primary activity

(c)Legal domicile (stateor foreign country)

(d)Exempt Code section

(e)Public charity status(if section 501 (c)(3))

(f)Direct controlling

entity

(g)Section 512(b)(13)

controlledentity?

Yes No

__(1) Bulgarian_American Enterprise Fund 14007 South Bell Road

#172 Homer Glen , IL 60491 -8463 , EIN 36-3792460 investment DE 501 (c)(3) 170 b 1 A vi N/A

--M----------------------------------------------------------------------------------

-- -3

------------------------------------------------------------------------------------

-- - ------------------------------------------------------------------------------------

-- - -----------------------------------------------------------------------------------

-- -6

-----------------------------------------------------------------------------------

--(7) ----------------------------------------------------------------------------------

For Paperwork Reduction Act Notice , see the Instructions for Form 990. Cat. No 50135Y Schedule R (Form 990) 2012

Schedule R (Form 990) 2012 Page 2

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 34because it had one or more related organizations treated as a partnership during the tax year.)

(a) (b) (c) (d) (e) (0 (9) (h) (1) 0) (k)Name, address, and EIN of Primary activity Legal Direct controlling Predominant Share of total Share of end-of- Disproportionate Code V-UBI General or Percentage

related organization domicile entity income (related, income year assets allocations? amount in box 20 managing ownership(state or unrelated, of Schedule K-1 partner?foreign excluded from (Form 1065)country) sectionstons

under512-514)

Yes No Yes No

(1^ Serdika Capital_______________

Advisors LLC asset mn mt DE N/A N/A N/A N/A 3 N/A 3 N/A

__(2) 1007-South Bell Road

- - -----------------------------#172 Homer Glen , IL 60491-8463

--M EIN---------------------------------#11-3667642

4

5

-- -6

--------------------------------------

-( --------------------------------------

r. tva Identification of Related Oraanizations Taxable as a Corooration or Trust (Complete if the organization answered "Yes" to Form 990. Part IV.line 34 because it had one or more related organizations treated as a corporation or.trust during the tax year.)

(a) (b) (c) (d) (e) (f} (9) (h) (1)Name, address, and EIN of related organization Primary activity Legal domicile Direct controlling Type of entity Share of total Share of Percentage Section 512(b))13)

(state or foreign country) entity (C corp, S corp, or trust) income end-of-year assets ownership controlledentity?

Yes No

__(1)Bulgarian American CreditBank AD_________________

2 Slav anska str. Sofia 1000 , Bulgaria bankin Bulgaria N/A N/A 0 0 3

(21 Lozenetz Development Company EOOD____________

3 Shipka Stir , Sofia 1504 , Bulgaria real estate Bulgaria N/A N/A N/A N/A N/ 3

(3^ Sredetz Enterprise EOOD------------ -- ----------------3 Shipka Stir , Sofia 1504 , Bulgaria real estate Bulgaria N/A N/A N/A N/A N/ 3

(4^ ERG _Capital:_1 ADSIP --------------------------------

3 Shipka Str , Sofia 1504 , Bulgaria real estate Bulgaria N/A N/A N/A N/A N/ 3

(5^ ERG Capital - 2 ADSIP____________________

3 Shi pka Stir , Sofia 1504 , Bulgaria real estate Bulgaria N/A N/A N/A N/A N/ 3

(6^ ERG Capital _ 3 ADSIP----------------------------------

3 Shipka Stir , Sofia 1504 , Bulgaria real estate Bulgaria N/A N/A N/A N/A N/ 3

__(7( Bulgarian American Property Manamgeent EOOD----------------------- -----------3 Shipka Str, Sofia 1504, Bulgaria real estate Bulgaria N/A N/A N/A N/A N/14 I 3

Schedule R (Form 990) 2012


Transactions With Related Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)

Note . Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. Yes No

I During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . . la 3

b Gift, grant, or capital contribution to related organization( s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 3

c Gift, grant, or capital contribution from related organization( s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c 3

d Loans or loan guarantees to or for related organization (s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 3

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . le 3

f Dividends from related organization( s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if 3

g Sale of assets to related organization( s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ig 3

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h 3i Exchange of assets with related organization (s) . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . . . . . . 1i 3

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 j 3

k Lease of facilities, equipment, or other assets from related organization( s) . . . . . . . . . . . . . . . . . . . . . . . . . 1k 3

I Performance of services or membership or fundraising solicitations for related organization( s) . . . . . . . . . . . . . . . . . . . . 11 3

m Performance of services or membership or fundraising solicitations by related organization (s) . . . . . . . . . . . . . . . . . . . . 1m 3

n Sharing of facilities, equipment, mailing lists, or other assets with related organization (s) . . . . . . . . . . . . . . . . . . . . . . in 3

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lo 3

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p 3

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iq 3

r Other transfer of cash or property to related organization (s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r 3

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s 3

9 If the answer to any of the ahnva is "Yes" see the instructions for information on who must cmmnlete this Ime including covered relatinnshins and transaction thresholds.

(a)Name of other organization

(b)Transaction

type (a-a)

(c)Amount involved

(d)Method of determining amount involved

( 1 ) Bulgarian-American Enterprise Fund 10 65,195 cash

(2)

(3)

(4)

5

(6)


Sc hedule R (Form 990) 2012 Page 4

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assetsor gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a)Name , address, and EIN of entity

(b)Primary activity

(c)Legal domicile

(state or foreign

country)

(d)Predominant

income (related,

unrelated, excluded

from tax under

512 514

(e)Are all partners

section

501(c)(3)organizations?

(nShare of

total income

(g)Share of

end-of-year

assets

(h)Disproportionate

allocations9

(G)Code V-UBI

amount in box 20of Schedule K-1

(Form 1065)

G)General or

managingpartner?

(k)Percentage

ownership

section - )Yes No Yes No Yes No

JI ------N/

---------------------------------------------

--(2)----------------------------------------------------

-- -3

----------------------------------------------------

--0)---------------------------------------------------

-- -5

----------------------------------------------------

-- -6

----------------------------------------------------

7-- - ----------------------------------------------------

-- 8)------------------------------- --------------------

t9^----------------------------------------------------

----------------------------------------------------

^11l---------------------------------------------------

^12)---------------------------------------------------

^ 3)---------------------------------------------------

(i ---------------------------------------------------

(15l-------------- -------------------------------------

(16^---------------------



Li^ Supplemental InformationComplete this part to provide additional information for responses to questions on Schedule R (seeinstructions).

Pa--rt-IV, lines -4-and-5---------------------------------------------------------------------------------------------------------------------

ERG _Capital _1 ADSIP and ERG _Capital _2 ADSIP were liquidated in 2012______________________________

---------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------


Documents

Form 990 I Return of Organization Exempt From IncomeTax …990s.foundationcenter.org/990_pdf_archive/208/...B Checkif applicable CNameof organization Americafor Bulgaria Foundation