Reviewing three years of tax returns, AAO found that the Petitioner's gross receipts steadily declined, the business was incorporated only in 2011 and had nine employees, net income was modest, and there was no evidence of industry reputation or uncharacteristic losses to support a totality-of-circumstances finding.
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Reviewing three years of tax returns, AAO found that the Petitioner's gross receipts steadily declined, the business was incorporated only in 2011 and had nine employees, net income was modest, and there was no evidence of industry reputation or uncharacteristic losses to support a totality-of-circumstances finding.
assets of related entity (alter ego / reverse veil piercing)
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AAO agreed that the related entity is a legally separate and distinct entity from the Petitioner. No contract or agreement establishing a legal obligation for the related entity to pay the Petitioner's employees was submitted, so its assets could not be attributed to the Petitioner.
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AAO agreed that the related entity is a legally separate and distinct entity from the Petitioner. No contract or agreement establishing a legal obligation for the related entity to pay the Petitioner's employees was submitted, so its assets could not be attributed to the Petitioner.
net income or net current assets equal or exceed proffered wage
AAO 为什么未被说服
The 2015 tax return showed net income of only $14,968 and net current liabilities of -$364,578, far below the $168,000 proffered wage. Unaudited financial statements lacked an accountant's report and were insufficient. Bank statements are not among the required types of evidence and the monthly balances were clearly insufficient.
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The 2015 tax return showed net income of only $14,968 and net current liabilities of -$364,578, far below the $168,000 proffered wage. Unaudited financial statements lacked an accountant's report and were insufficient. Bank statements are not among the required types of evidence and the monthly balances were clearly insufficient.
Even with the MBA degree certificate submitted on appeal, AAO found the credential evaluation unpersuasive because it did not confirm that a 4-year bachelor's degree was required for MBA program admission. EDGE indicates that the Indian MBA (built on a 3-year bachelor's) is only equivalent to a U.S. bachelor's degree, so the Beneficiary lacks the required master's-level foreign equivalent.
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Even with the MBA degree certificate submitted on appeal, AAO found the credential evaluation unpersuasive because it did not confirm that a 4-year bachelor's degree was required for MBA program admission. EDGE indicates that the Indian MBA (built on a 3-year bachelor's) is only equivalent to a U.S. bachelor's degree, so the Beneficiary lacks the required master's-level foreign equivalent.
Final merits determination (totality of evidence shows exceptional ability)
AAO 为什么未被说服
AAO found that the Beneficiary's qualifying credentials (bachelor's degree, state teaching certification, and automatic professional memberships) are prerequisites shared by all New York public school teachers, and the salary was not shown to exceed the ordinarily encountered level. Therefore the totality of evidence does not demonstrate exceptional ability.
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AAO found that the Beneficiary's qualifying credentials (bachelor's degree, state teaching certification, and automatic professional memberships) are prerequisites shared by all New York public school teachers, and the salary was not shown to exceed the ordinarily encountered level. Therefore the totality of evidence does not demonstrate exceptional ability.
AAO agreed that three criteria were met (academic degree, state certification, professional membership) but did not find the salary criterion satisfied because the Petitioner did not provide comparative data on average experience or education levels to show the salary reflects exceptional ability.
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AAO agreed that three criteria were met (academic degree, state certification, professional membership) but did not find the salary criterion satisfied because the Petitioner did not provide comparative data on average experience or education levels to show the salary reflects exceptional ability.
AAO agreed that the requirements on the labor certification (bachelor's degree, teaching certification) are minimum legal prerequisites for all New York teachers, not indicators of exceptional ability. The prevailing Level I wage comparison does not demonstrate that exceptional ability is required.
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AAO agreed that the requirements on the labor certification (bachelor's degree, teaching certification) are minimum legal prerequisites for all New York teachers, not indicators of exceptional ability. The prevailing Level I wage comparison does not demonstrate that exceptional ability is required.