2020-07-29T12:51:42-05:00 2019-09-30 363990892 Capin Crouse LLP 2435 Research Parkway Ste 200 Colorado Springs CO 80920 990 2018-10-01 208424918 FH Association FHAS 8002486437 1224 E Washington Street Phoenix AZ 850341102 Keith Cowan CFO 8002486437 2020-07-29 1 Ted R Batson Jr P00721951 7195286225 139.146.132.42 2020-07-29 13:51:33 ED P 3B22AEBB775B2DF5D3639CF1FD83C4344C094DD6 349BFB56D077DBACA3A305C21316B455C41D8DA2 2018 2020-11-19 02:30:22Z Edward Hatch 1224 E Washington Street Phoenix AZ 850341102 106181547 0 X www.fh.org X 2006 SZ FH Association is an organization of Christian motivation committed to helping the poor. 9 9 2 11 0 0 103463897 105645665 189400 333190 989 158356 63063 44336 103717349 106181547 25298729 25381695 0 0 28975060 32765481 0 0 0 49102083 46761430 103375872 104908606 341477 1272941 19670933 19855808 9721402 8761302 9949531 11094506 X FH Association is an organization of Christian motivation committed to helping the poor and needy throughout more than 24 countries in the world by doing disaster/emergency relief and development programs. 0 0 36055709 9283336 37914 Food security and livelihoodSeed fairs, seed and tool distributions, technology enhancement to increase agricultural production, seed multiplication, forestry promotion, soil and water conservation. 33771637 2050090 108189 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. 17281341 10232090 275 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. 16762720 3816180 146776 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. 1029723 40036 WATER & SANITATION- Irrigation and safe water well construction, hand dug wells, latrine construction, hygiene/sanitation education, water purification, biosand filter for household. 7476 OTHER PROGRAMS- Church leadership development, leadership training and others. 17799919 3816180 186812 104908606 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 2 1 0 1 BY CG ET KE MZ RW OD UG BG CB ID RP BL DR GT HA NU PE 0 0 0 0 0 0 X 9 9 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 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 Committee Chair 0.50 1.50 X 0 0 0 Jeanie Dassow MD Board Member 0.50 1.50 X 0 0 0 Steven Corbett Board Member 0.50 1.50 X 0 0 0 Paul Graves 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 Edward Hatch CEO/President 1.00 41.00 X 0 140508 1704 Keith Cowan CFO 1.00 41.00 X 0 0 0 Michael Meyers part year CEO 1.00 41.00 X 0 183690 29635 Gary Edmonds part year President 1.00 41.00 X 0 230360 24147 Barry Gardner part year CFO 1.00 33.00 X 0 106009 13006 0 660567 68492 0 0 1 0 Tearfund 100 Church Road Teddington Teddington UK TW11 8QE Intervention & eval training 923996 Search for Common Ground 1601 Connecticut Ave NW Ste 200 Washington DC 20009 Conflict resolution 862000 Sun Mountain International 7512 Dr Phillips Blvd Ste 50 Orlando FL 32819 Envrnmntl impact & compliance 290980 International Institute of Tropical Agri PMB 5320 Ibadan Oyo State NI Agricultural 204071 4 40488369 54649657 10507639 19935011 105645665 Program Services 900099 333190 333190 333190 158356 158356 Realized Transl'n Gain 900099 33482 33482 10854 10854 44336 106181547 333190 0 202692 788716 788716 24592979 24592979 26237564 26237564 1686702 1686702 4333336 4333336 507879 507879 175449 175449 55130 55130 953743 953743 2272234 2272234 2795170 2795170 6658666 6658666 700845 700845 5437 5437 Program Materials 23072015 23072015 Transport Expenses 8518870 8518870 Temporary Labor 1400228 1400228 Memberships & other 132348 132348 21295 21295 104908606 104908606 0 0 X 7850083 7964810 420331 68069 1962169 1428786 755703 640755 4748 76051 2809525 1056206 691895 837702 4050701 3261165 704253 789536 4472226 6993893 19670933 19855808 4968486 4148026 2829270 2460917 67834 23212 1855812 2129147 9721402 8761302 X 2155219 1949355 7794312 9145151 9949531 11094506 19670933 19855808 X 1272941 -127966 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1376011 55226 60940 1370297 1255248 187603 66840 1376011 1150827 163621 59200 1255248 1082394 123057 54624 1150827 1144527 -1509 60624 1082394 1.00000 0 1 1 250527 250527 0 3800174 3010638 789536 789536 Pension liability 1925155 Refundable advances 203992 2129147 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 09/30/2019. 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 4 409 Program Services Relief & Development 8044288 Central America and the Caribbean 0 0 Grants to Recipients Located in Region 2185810 East Asia and the Pacific 4 382 Program Services Relief & Development 4690376 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 548322 South America 2 182 Program Services Relief & Development 4352184 South America 0 0 Grants to Recipients Located in Region 3636806 South Asia 1 347 Program Services Relief & Development 5599779 Sub-Saharan Africa 8 2076 Program Services Relief & Development 56840284 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 18222042 19 3396 0 0 19 3396 85897849 18222042 104119891 Sub-Saharan Africa Trainings for intervention, evaluation and laboratory team for DRC project 665042 Bank transfer Sub-Saharan Africa Best farming practices, Agroforestry, Animal health for DRC project 407938 Bank transfer Sub-Saharan Africa Literacy and numeracy training (DRC Project) 50025 Bank transfer Sub-Saharan Africa Conflict resolution and peace building )(DRC Project) 50000 Bank transfer Sub-Saharan Africa Strengthening Community resilience in Mozambique 8125 Bank transfer Sub-Saharan Africa Strengthening Community resilience in Mozambique 7000 Bank transfer Sub-Saharan Africa Relief to the Displaced and Flood-Affected Populations of South Sudan 525750 Bank transfer Sub-Saharan Africa Rehabilitation of school infrastructure and teachers incentive 125092 Courier Sub-Saharan Africa Rehabilitation of school infrastructure and teachers incentive 218054 Courier East Asia and Pacific Temporary Shelter contruction & psycosocial services for tsunami and earthquake victims in Sulawesi 137077 Bank transfer East Asia and Pacific Partnership for doing the Support sport and recreational activities for children in the communities 9737 Bank transfer East Asia and the Pacific Health program for for tsunami and earthquake victims in Sulawesi 33360 Bank transfer 12 0 Relief and Development Central America & the Caribbean 1752550 Bank wire transfers and cash given to beneficiaries 2244344 Various commodities including but not limited to food and medical supplies Market Value Relief and Development East Asia and the Pacific 20374 Bank wire transfers and cash given to beneficiaries 15525 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South America 1250000 Bank wire transfers and cash given to beneficiaries 3753500 Deworming Meds and medical supplies Market Value Relief and Development Sub-Saharan Africa 14022767 Bank wire transfers and cash given to beneficiaries 15072975 Food commodities, deworming meds and other 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. 1 Food for the Hungry Inc 1224 E Washington St Phoenix AZ 85034 952680390 501(c)(3) 788716 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 Michael Meyers part year CEO 0 183390 0 0 0 300 0 7774 0 23930 0 215394 0 0 Gary Edmonds part year President 0 226550 0 0 0 3810 0 9202 0 17015 0 256577 0 0 Schedule J, Part II: FH Association's U.S. affiliate, Food for the Hungry, Inc., determines officer compensation by looking at the 990s of other organizations and by reviewing compensation surveys. The final recommendation is approved by the Board of Directors. X 101 10439151 FMV for similar items X 14 8808274 FMV for similar items X School suppl. 1 378800 FMV for similar item X Hospital equip. 3 308786 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 two persons reflecting different constituencies of the whole board. All persons on the Executive Committee 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 was prepared by an independent CPA firm and was reviewed in detail by the Chief Financial Officer and Director of Finance to verify accuracy. The 990 was then emailed to the board of directors prior to being filed with the IRS. 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. 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 organization's officers. 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 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 X, Line 27 & Line 29 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 09/30/2019. The 2018 Form 990 and its associated schedules have 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 1,949,355 Line 29 - Net assets with donor restrictions $ 9,145,151 Total Net Assets $11,094,506 Form 990, Part XI, line 9: Unrealized loss on foreign currency exchange -127,966. 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 12b, II 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 Food for the Hungry Inc B Food for the Hungry Inc C Food for the Hungry Inc N Food for the Hungry Inc O