2021-01-29T09:28:44-06:00 2020-03-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2019-04-01 522158152 The HALO Trust (USA) Inc % MICHAEL DARBY HALO 2023311266 1730 Rhode Island Avenue NW Suite Washington DC 20036 MICHAEL DARBY treasurer 2023311266 2021-01-29 true MARY TORRETTA P00847851 7038477500 2021-01-22 2019 2022-09-23 18:48:47Z JAMES COWAN 1730 Rhode Island Ave NW ST 403 Washington DC 20036 33514142 false X WWW.HALOTRUST.ORG X 1999 MD THE HALO TRUST (USA), INC. CREATES SAFE AND SECURE ENVIRONMENTS IN WAR TORN COMMUNITIES BY CLEARING LANDMINES, MANAGING STOCKPILES OF WEAPONS, AND DESTROYING UNEXPLODED ORDNANCE 7 7 12 7 0 0 31620509 33443143 0 0 55873 70999 0 -5509 31676382 33508633 33633419 30447206 0 0 1929842 1980965 0 0 288082 819650 941131 36382911 33369302 -4706529 139331 9260708 9458568 144145 204574 9116563 9253994 X HALO USA IS A NOT FOR PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF REMOVAL OF THE DEBRIS OF WAR IN VARIOUS AREAS OF THE WORLD. HALO USA IS SUPPORTED PRIMARILY FROM GRANTS BY THE UNITED STATES DEPARTMENT OF STATE AND OTHER AGENCIES. HALO USA ALSO RECEIVES SUPPORT FROM FOUNDATIONS, INDIVIDUALS, AND OTHER ORGANIZED CHARITIES. false false 32057069 30447206 0 IN 2019, HALO USA HAD CONTINUED OPERATIONS IN AFGHANISTAN, ANGOLA, COLOMBIA, EL SALVADOR, GUATEMALA, GUINEA BISSAU, HONDURAS, IRAQ, LAOS, NAGORNO KARABAKH, SOMALIA, SRI LANKA, UKRAINE, WEST BANK, YEMEN AND ZIMBABWE. THE OPERATIONS AND ADMINISTRATIVE MANAGEMENT OF HALO USA ARE CARRIED OUT WITHIN A UNIFIED ORGANIZATION STRUCTURE INCLUDING THE HALO TRUST, A CHARITY REGISTERED WITH THE CHARITY COMMISSION FOR ENGLAND AND WALES AND THE OFFICE OF THE SCOTTISH CHARITY REGULATOR. THIS UNIFIED STRUCTURE LEADS TO ECONOMIES OF SCALE AND OPTIMUM EFFICIENCY IN THE USE OF RESOURCES IN ALL OVERSEAS PROGRAMS WHERE HALO IS ENGAGED IN ITS MISSION. 32057069 true true false true false false false false false false true false false false false true true false false true true true false true true false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 12 true false true false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA X X MICHAEL DARBY 2023311266 1730 RHODE ISLAND AVE SUITE 206 Washington DC 20036 X Chris Whatley Executive Director from 7/2019 40.0 0.0 X 102800 0 0 Adam Jasinski Executive Director to 7/2019 40.0 0.0 X 84819 0 0 James Cowan President 10.0 0.0 X 57440 0 0 Michael Darby Treasurer 5.0 0.0 X 16350 0 0 Anthony Wigan Secretary 5.0 0.0 X 11650 0 0 Nick Nobbs Board Member 5.0 0.0 X 0 0 0 Amanda Pullinger Board Member 5.0 0.0 X 0 0 0 Anastasia Staten Chair 5.0 0.0 X 0 0 0 Rexon Ryu Board Member 5.0 0.0 X 0 0 0 Andrew Lyons Board Member 5.0 0.0 X 0 0 0 Brad Tirpak Board Member 5.0 0.0 X 0 0 0 Nigel Robinson Board Member 5.0 0.0 X 0 0 0 273059 0 0 1 false false true 0 15457 37982 29995641 3394063 33443143 0 70999 70999 0 0 0 0 0 0 0 37982 5509 -5509 -5509 0 0 0 0 0 0 0 33508633 65490 0 0 0 30447206 30447206 0 166092 166092 0 1592174 989416 410561 192197 0 0 222699 222699 0 95173 35120 60053 138674 138674 0 0 0 0 0 90258 10063 72335 7860 0 0 0 91298 2017 84030 5251 0 32227 9506 22721 0 0 4346 4346 40017 26754 13263 OPERATING COSTS 156535 156535 0 0 ACCOMODATION 107626 17402 90224 0 EQUIPMENT 41746 41746 0 0 VEHICLE EXPENSES 87123 87123 0 0 56108 56108 33369302 32057069 1024151 288082 3953332 5746426 0 2534899 5293043 1147415 104 0 0 0 0 0 0 0 0 0 6560 24623 44248 39043 7669 5205 0 0 0 0 0 0 0 0 0 0 9260708 9458568 144145 204574 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144145 204574 X 8610361 8155431 506202 1098563 9116563 9253994 9260708 9458568 X 139331 -1900 X false true X true true true X 20692615 34834805 30381327 31620509 33443143 150972399 0 0 20692615 34834805 30381327 31620509 33443143 150972399 0 150972399 1183 1239 8358 55873 70999 137652 0 0 0 19015 0 0 19015 151129066 0.99896 0.92744 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 10367 false false 10367 false Schedule C, Part II-B, Line 1g DURING THE YEAR, THE HALO TRUST (USA), INC. ENGAGED IN DIRECT CONTACT WITH LEGISLATORS OR THEIR STAFF, IN MEETINGS AND BY EMAIL, IN RELATION TO THE FOLLOWING FEDERAL LEGISLATION: - FY18, FY19, FY20 APPROPRIATIONS - The DELTA ACT (H.R. 4819 / S.R. 3196) - The FY20 National Defense Authorization Act (S. 1790 / H.R. 2500) - The Legacies of War Recognition and Unexploded Ordnance Removal Act (H.R. 2097) 44248 39043 5205 5205 0 0 X 33704307 192065 -1900 190165 33514142 -5509 -5509 33508633 33566876 192065 192065 33374811 -5509 -5509 33369302 LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) SCHEDULE D, PART X, LINE 2 HALO FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. HALO IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. HALO HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDED MARCH 31, 2020, 2019, 2018 AND 2017 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. HALO HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XI, LINE 2D FOREIGN EXCHANGE ADJUSTMENT: ($ 1,900) SCHEDULE D, PART XI, LINE 4B FUNDRAISING EXPENDITURE: ($ 5,509) RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XII, LINE 4B FUNDRAISING EXPENDITURE: ($ 5,509) true Europe (Including Iceland and Greenland) Grantmaking 30447206 Russia and the Newly Independent States 1 118 Program Services Mine Action 1475143 East Asia and the Pacific 2 Program Services Mine Action 14721 Middle East and North Africa 0 0 Program Services Mine Action 119999 3 118 3 118 32057069 32057069 Europe (Including Iceland and Greenland) Mine Action 30447206 Wire 1 0 false false false false false false Grant Making and Grant Monitoring Procedures Form 990, Schedule F, Part I, Line 1 During the year, The Halo Trust (USA), Inc. ("HALO USA") continued to enter into various Subgranting Agreements with The HALO Trust (UK) for the latter to perform the services described in the Statement of Objectives included in the U.S. Department of State Federal Assistance Award, largely being the provision of landmine clearance, stockpile management and destruction of unexploded ordnance. HALO USA, as prime grant recipient carries out rigorous grant monitoring in accordance with Part III, office of management and budget, 2 CFR chapter 1, chapter 2, part 200 et al. ACCOUNTING METHOD FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN F The expenditures, per region, are presented on the accrual method of accounting. X X X X X X X true Erica Cupples 8712 Bradmoor Dr Bethesda MD 20817 fnd Cnslt false 2424101 59500 2364601 2424101 59500 2364601 AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA Fundraiser 37982 37982 5509 0 37982 37982 5509 5509 -5509 X false false false false false false false false false James Cowan President 57440 0 0 0 0 0 0 0 0 0 57440 0 0 0 Michael Darby Treasurer 16350 0 0 0 0 0 0 0 0 0 16350 0 0 0 Anthony Wigan Secretary 11650 0 0 0 0 0 0 0 0 0 11650 0 0 0 COMPENSATION HALO USA DOES NOT COMPENSATE ITS BOARD MEMBERS OR THE FOLLOWING OFFICERS: JAMES COWAN (PRESIDENT), ANTHONY WIGAN (SECRETARY), AND MICHAEL DARBY (TREASURER). EACH RECEIVED COMPENSATION IN 2019 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK). THE FIGURES SHOWN ON PART VII AND SCHEDULE J represent the money HALO Trust (UK) paid HALO USA for the time spent by the persons listed. ORGANIZATION'S MISSION PART III, LINE 1 HALO USA IS A NOT FOR PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF REMOVAL OF THE DEBRIS OF WAR IN VARIOUS AREAS OF THE WORLD. HALO USA IS SUPPORTED PRIMARILY FROM GRANTS BY THE UNITED STATES DEPARTMENT OF STATE AND OTHER AGENCIES. HALO USA ALSO RECEIVES SUPPORT FROM FOUNDATIONS, INDIVIDUALS, AND OTHER ORGANIZED CHARITIES. PROGRAM SERVICE ACTIVITY PART III, LINE 4A HALO USA FUNDS THE WORK OF 118 EMPLOYEES GLOBALLY. IN 2019, HALO USA HAD CONTINUED OPERATIONS IN AFGHANISTAN, ANGOLA, COLOMBIA, EL SALVADOR, GUATEMALA, GUINEA BISSAU, HONDURAS, IRAQ, LAOS, NAGORNO KARABAKH, SOMALIA, SRI LANKA, UKRAINE, WEST BANK, YEMEN AND ZIMBABWE. THE OPERATIONS AND ADMINISTRATIVE MANAGEMENT OF HALO USA ARE CARRIED OUT WITHIN A UNIFIED ORGANIZATION STRUCTURE INCLUDING THE HALO TRUST, A CHARITY REGISTERED WITH THE CHARITY COMMISSION FOR ENGLAND AND WALES AND THE OFFICE OF THE SCOTTISH CHARITY REGULATOR. THIS UNIFIED STRUCTURE LEADS TO ECONOMIES OF SCALE AND OPTIMUM EFFICIENCY IN THE USE OF RESOURCES IN ALL OVERSEAS PROGRAMS WHERE HALO IS ENGAGED IN ITS MISSION. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES PART V, LINE 4B ANGOLA, NAGORNO KARABAKH, UNITED KINGDOM. HALO USA SUBMITS AN FBAR. FORM 990 REVIEW PROCESS PART VI, LINE 11B THE TREASURER PREPARES AND PROVIDES THE FORM 990, ALONG WITH SUPPLEMENTARY DATA AND RECONCILIATION, TO THE INDEPENDENT ACCOUNTING FIRM GRANT THORNTON FOR REVIEW. THE FINAL FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE IRS. CONFLICT OF INTEREST POLICY PART VI, LINE 12C The Conflicts of Interests Policy covers all HALO employees and the board of Trustees who have a legal obligation to act in the best interests of the Charity. Conflicts of interests may arise where an individuals personal or family interests and/or loyalties conflict with those of the Charity. Whenever a Trustee or a person with whom the Trustee is closely connected has a personal or financial interest directly or indirectly, or any interest which could be perceived to lead to a conflict of interest is the level at which the charity shall determine whether a conflict exists. Conflicts of interest are reviewed by the board for trustees and by the Treasurer for other members of HALO. In the event that there is a persistent material conflict of interest which affects the ability of a particular Trustee to carry out his or her duties then the Trustee concerned should consider whether it is in the best interests of the Charity that he/ she continues as a Trustee of the Charity. In the event of a conflict considered by the unconflicted Trustees to be so fundamental or pervasive that it would be inappropriate for the individual to remain a Trustee, procedures may be put in motion which may result in the individual being asked to resign from the Board. In such a case the Trustee will have an opportunity to be heard. However, in the event that a Trustee is asked to resign, they should respect the majority decision and resign at the earliest opportunity. All employees at a senior management level (international or national) are required to produce a declaration of relevant interests, particular in circumstances where they may be involved in the procurement of goods or services, or decision making, where a conflict of interest may impact on the decision. PROCESS FOR DETERMINING COMPENSATION PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED INDEPENDENT OF MANAGEMENT BY THE TRUSTEES AND BOARD OF HALO USA. FOR THE EXECUTIVE DIRECTOR HELD IN POST FOR THE YEAR THIS PROCESS WAS DONE AT HIS RECRUITMENT POINT AND REVIEWED DURING HIS ANNUAL APPRAISAL PROCESS. DOCUMENT DISCLOSURE PART VI, LINE 19 THE ORGANIZATION PROMPTLY PROVIDES THE REQUESTED INFORMATION BY E-MAIL OR MAIL. THE FORMS 1023 AND 990 AND THE SHORT LENGTH FINANCIAL STATEMENTS ARE MADE AVAILABLE ON HALO'S WEBSITE. COMPENSATION PART VII, LINE 1; SCHEDULE J, PART II HALO USA DOES NOT COMPENSATE ITS BOARD MEMBERS OR THE FOLLOWING OFFICERS: JAMES COWAN (PRESIDENT), ANTHONY WIGAN (SECRETARY), AND MICHAEL DARBY (TREASURER). EACH RECEIVED COMPENSATION IN 2019 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK). THE FIGURES SHOWN ON PART VII AND SCHEDULE J REPRESENT THE MONEY HALO TRUST (UK) PAID HALO USA FOR THE TIME SPENT BY THE PERSONS LISTED. ADAM JASINSKI (EXECUTIVE DIRECTOR) WAS AN EMPLOYEE OF HALO USA DURING 2019 AND RECEIVED COMPENSATION IN 2019 FROM HALO USA. OTHER CHANGES IN NET ASSETS Form 990, Part XI, Line 9 FOREIGN EXCHANGE ADJUSTMENT: ($ 1,900)