efile Public Visual Render
ObjectId: 202341179349300614 - Submission: 2023-04-27
TIN: 13-4038907
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
Name of the organization
CIEE Inc
Employer identification number
13-4038907
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
CIEE Real Estate Holdings LLC
600 Southborough Dr 104
South Portland
,
ME
04106
Real Estate Holding Company
DE
0
0
CIEE Inc
(2)
Berlin Global Campus LLC
600 Southborough Dr 104
South Portland
,
ME
04106
46-2964888
Real Estate Holding Company
DE
931,711
20,864,964
CIEE Real Estate Holdings LLC
(3)
G27 Holdings LLC
600 Southborough Dr 104
South Portland
,
ME
04106
46-2958955
Real Estate Holdings
DE
0
-17,217
Berlin Global Campus LLC
(4)
G27 GP GmbH
Gneisenstrase 27
Berlin
10961
GM
46-2958955
Real Estate Holdings
GM
0
-58,962
G27 Holdings LLC
(5)
Gneisenaustrasse Third LLC
600 Southborough Dr 104
South Portland
,
ME
04106
46-3881344
Real Estate Holdings
NY
0
-296,261
G27 Holdings LLC
(6)
International Exchange Travel Insurance Company LLC
600 Southborough Dr 104
South Portland
,
ME
04106
20-4458471
International Educational and Work Exchange Program Insurance
VT
3,942,570
4,927,129
CIEE Inc
(7)
Montreal Street Realty LLC
600 Southborough Dr 104
South Portland
,
ME
04106
51-0414702
Student Housing
ME
0
0
CIEE Inc
(8)
Quebec Street Realty LLC
600 Southborough Dr 104
South Portland
,
ME
04106
51-0474702
Student Housing
ME
0
0
CIEE Inc
(9)
Academic Internship Council
600 Southborough Dr 104
South Portland
,
ME
04106
47-1847820
Provide intercultural educational opportunities to students around the world
DE
0
0
CIEE Inc
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Council on International Educational Exchange Inc
600 Southborough Dr 104
South Portland
,
ME
04106
13-5619649
HS Inbound programs and grants
NY
501(c)(3)
Line 10
CIEE Inc
Yes
(2)
Consejo de Intercambios Educativos con el Extranjero CIEE
Mendez Nunez 17 2 planta
Seville
41001
SP
Exchange Programs
SP
501(c)(3)
Line 10
CIEE Inc
Yes
(3)
Council International Study Programs France
37 bis rue du Sentier 75002
Paris
FR
Exchange Programs
FR
501(c)(3)
Line 10
CIEE Inc
Yes
(4)
CIEE Toulouse
11 rue Pharaon 31000
Toulouse
FR
Exchange Programs
FR
501(c)(3)
Line 10
CIEE Inc
Yes
(5)
CIEE (Ghana)
G7 International House University
Legon
GH
Exchange Programs
GH
501(c)(3)
Line 10
CIEE Inc
Yes
(6)
Council on International Educational Exchange AC
Positos 46A Col Centro
Guanajuato
,
Gto.
36000
MX
Exchange Programs
MX
501(c)(3)
Line 10
CIEE Inc
Yes
(7)
Stichting CIEE Amsterdam
Roetersstraat 8 HS 1018 WC
Amsterdam
NL
Exchange Programs
NL
501(c)(3)
Line 10
CIEE Inc
Yes
(8)
CIEE Peru Consejo De Educacion E Intercambio Internacional
Av Universitaria 1801
San Miguel
,
Lima 32
PE
Exchange Programs
PE
501(c)(3)
Line 10
CIEE Inc
Yes
(9)
CIEE - Associacao Portugesa Do Council on International Education Exchange
Av Berna 26C Torre B Gab 605
Lisbon
1069-061
PO
Exchange Programs
PO
501(c)(3)
Line 10
CIEE Inc
Yes
(10)
CIEE (Italia)
Via Aldighieri 10
Ferrara
44121
IT
Exchange Programs
IT
501(c)(3)
Line 10
CIEE Inc
Yes
(11)
CIEE Study Abroad Ltd
Queens University Belfast BT7 1NF
Belfast
EI
Exchange Programs
EI
501(c)(3)
Line 10
CIEE Inc
Yes
(12)
Council on International Educational Exchange NPC
45 Main Road Rondebosch
Cape Town
SF
Exchange Programs
SF
501(c)(3)
Line 10
CIEE Inc
Yes
(13)
CIEE Study Abroad London Ltd
46-47 Russel Square
London
UK
Exchange Programs
UK
501(c)(3)
Line 10
CIEE Inc
Yes
(14)
CIEE Japan General Incorporation Association
Cosmos Aoyana B1 5-53-67
Jingumae Shibuyaku
,
Tokyo
150-8355
JA
Exchange Programs
JA
501(c)(3)
Line 10
CIEE Inc
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Page 2
Schedule R (Form 990) 2021
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
G27 GmbH & Co KG
Gneisenstrase 27
Berlin
,
Germany
10961
GM
Real Estate Holdings
GM
G27 GP GmbH
Related
963,711
21,237,405
No
Yes
100.000 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on 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)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
CIEE Exchanges Inc
600 Southborough Dr 104
South Portland
,
ME
04106
36-4528417
Inactive
DE
CIEE Inc
C
100.000 %
Yes
(2)
Council Travel KK
Cosmos Aoyama 5-53-67
Jingumae Shibuyaku
,
Tokyo
150-8355
JA
Language Testing Programs & Exchange Programs
JA
Council on International Educational Exchanges
C
73
19,358
100.000 %
Yes
(3)
CIEE Information Consulting Co LTD
Room 713-B32 600 Longhua Middle Roa
Shanghai
,
Xuhui District
CH
Exchange Programs
CH
CIEE Educational Information Consulting (Hong Kong) Co Ltd
C
21,935
37,012
100.000 %
Yes
(4)
Custom House Square Condo Association
600 Southborough Dr 104
South Portland
,
ME
04106
Property Management
ME
CIEE Inc
C
50,649
40,236
98.180 %
Yes
(5)
CIEE Programas de Intercambio e Investigacion Ltda
Calle Blanco 1131 Oficina 52
Valparaiso
CI
Exchange Programs
CI
CIEE Inc
C
129,568
85,965
99.900 %
Yes
(6)
CIEE Study Abroad AB
Box 256 75105
Uppsala
SW
Exchange Programs
SW
CIEE Inc
C
100.000 %
Yes
(7)
CIEE MVCR Limitada
Apardado 26-5655
Monteverde
CS
Exchange Programs
CS
CIEE Inc
C
1,964,123
4,253,923
100.000 %
Yes
(8)
CIEE Egitim Danismanlik Organizasyon Limited Sirketi
Koc University Rumelifeneri Campus
Istanbul
TU
Exchange Programs
TU
CIEE Inc
C
100.000 %
Yes
(9)
CIEE Exchanges Australia Pty Ltd
Murdoch University
Murdoch
6150
AS
Exchange Programs
AS
CIEE Exchanges Inc
C
419,648
201,279
100.000 %
Yes
(10)
Council on International Educational Exchange LLC
24 A Moika River Embankment Off 6
St Petersburg
191186
RS
Exchange Programs
RS
CIEE Inc
C
236,226
150,527
100.000 %
Yes
(11)
Irish American Educational Exchange Limited
CG45 Henry Grattan Building
Dublin
EI
Exchange Programs
EI
CIEE Inc
C
869,846
329,738
100.000 %
Yes
(12)
Council Japan KK
Cosmos Aoyama 5-53-67
Jingumae Shibuyaku
,
Tokyo
150-8355
JA
Exchange Programs
JA
Council on International Educational Exchanges
C
852,576
566,492
100.000 %
Yes
(13)
CIEE Educational Information Consulting (Hong Kong) Co Ltd
6th Floor Alexandra House Chater Ro
Central
HK
Exchange Programs
HK
CIEE Inc
C
10,078
100.000 %
Yes
(14)
CIEE Exchanges EU Gmbh
Gneisenstrase 27
Berlin
10961
GM
Exchange Programs
GM
CIEE Exchanges Inc
C
124,828
100.000 %
Yes
(15)
CIEE Germany GmbH DBA Global Institute Berlin
Gneisenstrase 27
Berlin
10961
GM
Exchange Programs
GM
CIEE Inc
C
11,838,509
2,442,175
100.000 %
Yes
(16)
CIEE Israel Ltd
University of Haifa Student Bldg Rm
Haifa
319053
IS
Exchange Programs
IS
CIEE Inc
C
13,456
100.000 %
Yes
(17)
Programas de Intercambio Estudiantil Council Limitada
Avenida Portugal 24 Oficina
Santiago
CI
Exchange Programs
CI
CIEE Inc
C
50.000 %
No
(18)
CIEE Denmark ApS
Kobmagergade 62 1150 Kobenhavn
Copenhagen
DA
Exchange Programs
DA
CIEE Inc
C
2,104,104
801,634
100.000 %
Yes
(19)
CIEE SRL
Carlos Pellegrini 27 Piso 8 Dpto
C ABA
AR
Exchange Programs
AR
CIEE Inc
C
718,785
824,843
100.000 %
Yes
(20)
CIEE Japan
Cosmos Aoyama 5-53-67
Jingumae Shibuyaku
,
Tokyo
150-8355
JA
Language Testing Programs & Exchange Programs
JA
CIEE Inc
C
34,486
14,413
100.000 %
Yes
(21)
CIEE Italia SRL
Palazzo Capizucchi Piazza di Campi
Rome
00186
IT
Exchange Programs
IT
CIEE Inc
C
27,792
133,877
100.000 %
Yes
(22)
Council on International Education Exchange (CIEE) Singapore PTE LTD
120 Robinson Road 08-01
Singapore
068913
SN
Exchange Programs
SN
CIEE Inc
C
378,177
346,609
100.000 %
Yes
Schedule R (Form 990) 2021
Page 3
Schedule R (Form 990) 2021
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on 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
1
During the tax year, did the orgranization 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
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
Yes
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
CIEE Information Consulting Co LTD
D
185,000
Cash value
(2)
Programa de Intercambio Estudiantil Council Ltda
R
118,882
Cash value
(3)
Consejo de Intercambios Educativos con el Extranjero CIEE
R
10,169,238
Cash value
(4)
Council International Study Programs France
R
4,311,430
Cash value
(5)
CIEE Toulouse
R
1,052,939
Cash value
(6)
CIEE (Ghana)
R
415,000
Cash value
(7)
CIEE (Italia)
R
3,502,238
Cash value
(8)
Council on International Educational Exchange AC
R
298,756
Cash value
(9)
Stitching CIEE Amsterdam
R
1,031,409
Cash value
(10)
CIEE Study Abroad Ltd
R
750,899
Cash value
(11)
CIEE-Associacao Portuguesa Do Council on International Education Exchange
R
678,924
Cash value
(12)
Council on International Educational Exchange NPC
R
570,476
Cash value
(13)
CIEE Study Abroad London Ltd
R
1,976,540
Cash value
(14)
CIEE Denmark ApS
R
1,334,417
Cash value
Schedule R (Form 990) 2021
Page 4
Schedule R (Form 990) 2021
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on 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 assets or 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 sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2021
Page 5
Schedule R (Form 990) 2021
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2021
Additional Data
Software ID:
Software Version: