2021-07-30T14:20:37-05:00 2020-09-30 363990892 Capin Crouse LLP 2435 Research Parkway Ste 200 Colorado Springs CO 80920 990 2019-10-01 208424918 FH Association FHAS 8002486437 1224 E Washington Street Phoenix AZ 850341102 Keith Cowan CFO 8002486437 2021-07-30 1 Ted R Batson Jr P00721951 7195286225 2019 2022-09-23 18:48:47Z Mark Viso 1224 E Washington Street Phoenix AZ 850341102 125122825 0 X www.fh.org X 2006 SZ FH Association is an organization of Christian motivation committed to helping the poor. 7 7 3 9 0 0 105645665 117806505 333190 323671 158356 63445 44336 -11377 106181547 118182244 25381695 25101344 0 0 32765481 35255462 0 0 0 46761430 52611462 104908606 112968268 1272941 5213976 19855808 32360131 8761302 16121857 11094506 16238274 X FH Association is an organization of Christian motivation committed to helping the poor and needy throughout more than 20 countries in the world by doing disaster/emergency relief and development programs. 0 0 40803556 13431208 6587 Food security and livelihoodSeed fairs, seed and tool distributions, technology enhancement to increase agricultural production, seed multiplication, forestry promotion, soil and water conservation. 31793505 563831 59652 CHILD DEVELOPMENT/EDUCATION & INTEGRATED DEVELOPMENT PROGRAMS- CHILD DEVELOPMENT-Parental counseling, medical checkups, education, school supplies, new skills development, HIV/AIDS awareness trainings, school building rehabilitation.CHILD PROTECTION-Psycho-social care and rehabilitation for traumatized children, advocacy for child-headed households, promotion of children's rights. 30590259 8095986 4133 RELIEF & REHABILITATION PROGRAMS- Emergency relief for droughts, floods and other natural disasters, food distribution, water sanitation activities, health surveys, emergency shelter construction, road and bridge rehabilitation. 9166166 3010318 89352 HEALTH PROGRAMS-Malnutrition and illness prevention, trainings on proper sanitation practices, health assessments, training and educating of local healthcare representatives, assistance with health insurance provision.HIV/AIDS-Clinical treatment, home-based care, education on proper nutrition and prevention, Biblical training on abstinence and faithfulness, medical support, outreach. 614717 163947 WATER & SANITATION- Irrigation and safe water well construction, hand dug wells, latrine construction, hygiene/sanitation education, water purification, biosand filter for household. 65 OTHER PROGRAMS- Church leadership development, leadership training, and others. 9780948 3010318 253299 112968268 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 1 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 X 0 0 3 1 0 1 BG BL BY CB CG DR ET GT HA ID KE MZ NU PE RP RW OD UG 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Keith Cowan 8002486437 1224 E Washington Street Phoenix AZ 850341102 Keith Cowan CFO 1.00 41.00 X 0 176587 23753 Edward Hatch Interim CEO (thru 8/31/2020) 1.00 41.00 X 0 175950 3699 Larry Jones Board Member/Board Chair 0.50 1.50 X X 0 0 0 Peter Mogan Board Member/Vice-Chair 0.50 1.50 X X 0 0 0 Francoise Andre Board Member/Secretary 0.50 1.50 X X 0 0 0 Alan Holmer Board Member/Audit Committ 0.50 1.50 X 0 0 0 Jeanie Dassow MD Board Member 0.50 1.50 X 0 0 0 Me Cir Donnah Kamashazi Gasana Board Member 0.50 1.50 X 0 0 0 Kim Mizuno Board Member 0.50 1.50 X 0 0 0 Mark Viso CEO/President (beginning 3/1/2020) 1.00 41.00 X 0 0 0 0 352537 27452 0 0 1 0 Tearfund 100 Church Road Teddington UK TW11 8QE Agriculture training 1634566 Search for Common Ground 1601 Connecticut Ave NW Ste 200 Washington DC 20009 Water point construction & intervention 1255791 Rural & Civil Engineers ConsultantsITSC Western Provence Ru Kigali RW Gender program 1104362 Joint Venture EPOS & Betex Group PO Box 7454-Gasabo Disct-NDERA sctr Kigali RW Environment compliance 979229 Sun Mountain International 7512 Dr Phillips Blvd Ste 50 Orlando FL 32819 Irrigations 495103 8 39891304 68595843 9319358 20619821 117806505 Program Services 900099 323671 323671 323671 4026 4026 7000000 6940581 59419 59419 59419 Realized Transl'n Gain 900099 -11377 -11377 -11377 118182244 323671 0 52068 840654 840654 24260690 24260690 28105750 28105750 1895887 1895887 4386194 4386194 867631 867631 133095 133095 71665 71665 1144255 1144255 2101379 2101379 2600552 2600552 4922050 4922050 506594 506594 13012 13012 Program Materials 27825435 27825435 Transport Expenses 12080961 12080961 Temporary Labor 1130583 1130583 Memberships & other 75297 75297 6584 6584 112968268 112968268 0 0 7964810 20241498 68069 69393 1428786 3946280 387596 0 76051 0 1056206 6548667 837702 703663 4134652 3436134 789536 698518 6993893 0 253159 152112 19855808 32360131 4148026 8854153 2460917 4591758 23212 0 2129147 2675946 8761302 16121857 X 1949355 3496096 9145151 12742178 11094506 16238274 19855808 32360131 X 5213976 -70208 X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1370297 190505 75440 1485362 1376011 55226 60940 1370297 1255248 187603 66840 1376011 1150827 163621 59200 1255248 1082394 123057 54624 1150827 1.00000 0 1 1 250527 250527 0 3884125 3185607 698518 698518 Pension liability 2570784 Refundable advances 105162 2675946 Part V, Line 4: The primary purpose of the organization's endowment funds is to provide child development program students with vocational training or secondary schooling scholarship assistance. The vision is for them to complete a degree of education that will adequately allow them to develop their capacities and prepare them to fulfill their role and purpose in their family and community, finishing with the tools they need to live a good life. Part V, Line 2b: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 09/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions 1 Central America and the Caribbean 4 421 Program Services Relief & Development 7380386 Central America and the Caribbean 0 0 Grants to Recipients Located in Region 442744 East Asia and the Pacific 4 364 Program Services Relief & Development 3916272 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 300691 South America 2 176 Program Services Relief & Development 4088813 South America 0 0 Grants to Recipients Located in Region 192293 South Asia 1 404 Program Services Relief & Development 5074919 South Asia 0 0 Grants to Recipients Located in Region 2970 Sub-Saharan Africa 8 2274 Program Services Relief & Development 67406523 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 23321991 11 1365 8 2274 19 3639 21399088 90728514 112127602 Sub-Saharan Africa Literacy and Economic Empowerment of Women in South Sudan. 24350 Bank transfer Sub-Saharan Africa Relief to the Displaced/Flood- Affected Populations of South Sudan 224225 Bank transfer Sub-Saharan Africa Rehabilitation of school infrastructure and incentive for teachers 117822 Courier Sub-Saharan Africa Rehabilitation of school infrastructure and incentive for teachers 106182 Courier Sub-Saharan Africa Promotion of improved agricultural, land management and livestock raising practices, and increase of household income 346323 Wire transfer Sub-Saharan Africa Literacy for Adolescents & Adults and Entrepreneurial Education. 26075 Wire transfer Sub-Saharan Africa Literacy for Adolescents & Adults and Entrepreneurial Education. 79633 Wire transfer Sub-Saharan Africa To further the achievement of the purposes and results of the Prime Award. 1078210 Wire transfer Sub-Saharan Africa Provide comprehensive environmental compliance and management support. 197206 Wire transfer Sub-Saharan Africa To further the achievement of the purposes and results of the Prime Award. 2220019 Wire transfer Sub-Saharan Africa Farmers training on specialized faming techniques 39064 Wire transfer Sub-Saharan Africa Train women on income generation activities to gain financial independence 39000 Wire transfer Sub-Saharan Africa To promote collaboration and mutual accountability for local services based on measurable and community-based targets 10002 Cash disbursement Sub-Saharan Africa Wash and shelter Emergency Response. Cyclone Kenneth and Associated flooding in Cabo Delgado Province 100038 Transfer East Asia and Pacific FH Cambodia transferred fund balance of Tearfund to World Relief Cambodia (WRC) as agreement ended between FH Cambodia and Tearfund (Tearfund moved office to WRC). 29015 Manual Cheque issued to WRC East Asia and Pacific Sub grantee for JSER (Jakomkris Sulawesi Emergency Response) Project for implementing Health training, and promote community resilience for the victims of tsunami and earthquake in Sulawesi 69008 Bank transfer East Asia and the Pacific Support recreational and sport activities for children in the communities 12247 Bank transfer East Asia and the Pacific IDP's beneficiaries for Cash Transfer 102057 Bank Transfer East Asia and Pacific IDP's beneficiaries for Cash Transfer 26296 Bank Transfer East Asia and the Pacific Relief assistance for Typhoon Kammuri affected communities in Northern Samar, Philippines 19035 Wire transfer 20 0 Relief and Development Central America & the Caribbean 42200 441922 Various commodities including but not limited to food and medical supplies Market Value Relief and Development East Asia and the Pacific 16200 17952 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South America 41 191840 Deworming Meds and medical supplies Market Value Relief and Development Sub-Saharan Africa 1524214 18701698 Food commodities, deworming meds and other medical supplies Market Value Relief and Development South Asia 51949 2970 Various commodities including but not limited to food and medical supplies Market value 0 0 0 0 0 0 Part I, Line 2: FH Association monitors program services through regional offices in Asia, Africa, and Latin America and each field's headquarters office. The fields and regional offices submit a monthly financial report to the International headquarters office, and all financial records are stored in its central server. We also have monitoring and evaluation personnel who visit projects. Part I, line 3: Expenses are accounted for according to the accrual basis of accounting using grant feedback, expense reports, and other appropriate documentation. Part III Accounting Method: 1 Food for the Hungry Inc 1224 E Washington St Phoenix AZ 85034 952680390 501(c)(3) 840654 Support operations 1 0 Part I, Line 2: FH Association grants funds to Food for the Hungry, Inc., a related organization. The use of funds are monitored by common management. 0 0 0 0 0 0 0 0 0 Keith Cowan CFO 0 175351 0 0 0 1236 0 6894 0 18756 0 202237 0 0 Edward Hatch Interim CEO (thru 8/31/2020) 0 171640 0 0 0 4310 0 3500 0 2269 0 181719 0 0 X 70 10813713 FMV for similar items X 17 9308661 FMV for similar items X Household items 2 287831 FMV for similar item X Hospital equip. 3 209616 FMV for similar item 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part I, Line 5, Part V, Line 2a, & Part IX, Lines 7-10: Most salary payments go to non-United States citizens, who are exempt from W-2/W-3 requirements. All United States citizen staff are compensated by a related organization, Food for the Hungry Inc. Food for the Hungry Inc. files all required payroll information returns as required by the IRS. As such, due to common paymaster rules as instructed by the IRS, the number of employees reported represent the number of U.S. employees who work for the filing organization but are compensated by a related organization. The amounts included in 990, Part IX, Lines 7-10 include the salaries and wages for both U.S. and foreign individuals. Form 990, Part VI, Section A, line 1 The Executive Committee of the board is comprised of three persons, who are members of the full board. No staff members are members of the Executive Committee. The Executive Committee may exercise the full authority of the board except for actions requiring a majority vote by the full board under California law, actions concerning board or committee membership, changes to the governing documents, any approval of self-dealing transactions, or changes to compensation of top staff or directors. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and then the Chief Financial Officer and Controller make a full review of the Form 990 to verify accuracy. The return is then reviewed by the Finance & Risk Committee. After that, the Form 990 is emailed to the board of directors prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers top management and members of the board of directors. Individuals are required to sign conflict of interest statements on an annual basis. The corporate secretary reviews the signed statements and monitors transactions for potential conflicts of interest. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 FH Association does not compensate officers directly. Therefore, these lines were answered no in accordance with the instructions. Compensation is paid by Food for the Hungry, Inc., a related organization listed in Schedule R. The board of directors for Food for the Hungry, Inc. is responsible for determining compensation for the CEO. The CEO in consultation with HR is responsible for determining compensation for the organization's other officers and key employees. When determining an appropriate level of compensation for a given position, the board works closely with the human resources department. Comparability data is collected on salary and benefits offered by similar-sized, like-minded non-profit organizations. This information is used to set a benchmark in determining appropriate compensation to offer. The compensation policy is used to set compensation when an officer or key employee is first hired, as well as any time their compensation package is subject to change. All compensation decisions are recorded in documentation held by the Human Resources department. The board approves salaries and benefits in total when it approves the annual budget at its September meeting. Form 990, Part VI, Section C, line 19 Food for the Hungry, Inc., a related organization of FH Association, posts FH Association's annual audits on its website at http://fh.org/about/finances. Copies of FH Assocation's tax returns, governing documents, and conflict of interest policy are available to the public upon request. Form 990, Part XI, line 9: Unrealized loss on foreign currency exchange -70,208. Food for the Hungry Inc 1224 E Washington Street Phoenix AZ 85034 952680390 Relief & Development CA 501(c)(3) Line 7 N/A 0 Food for the Hungry Foundation Inc 1224 E Washington Street Phoenix AZ 85034 680586571 Investment of endowment funds CO 501(c)(3) Line 12a, I Food for the Hungry Inc 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0