2020-06-30T06:59:53-05:00 2019-09-30 420714325 RSM US LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2018-10-01 132702768 PACT INC PACT 2024665666 1828 L STREET NW NO 300 WASHINGTON DC 20036 SAMANTHA BARBEE CFO 2024665666 2020-06-29 1 KRISTEN BARNETT P01234578 7033366400 66.98.98.10 2020-06-29 11:21:21 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9C094809E1B7091F026DF4A8AB44F39DF27D1C5E 2018 2020-11-06 18:47:13Z CAROLINE ANSTEY 1828 L STREET NW NO 300 WASHINGTON DC 20036 125160714 0 X WWW.PACTWORLD.ORG X 1971 DC PACT ENABLES SYSTEMIC SOLUTIONS THAT ALLOW THOSE WHO ARE POOR AND MARGINALIZED TO EARN A DIGNIFIED LIVING, BE HEALTHY, AND TAKE PART IN THE BENEFITS THAT NATURE PROVIDES. PACT ACCOMPLISHES THIS BY STRENGTHENING LOCAL CAPACITY, FORGING EFFECTIVE GOVERNANCE SYSTEMS, AND TRANSFORMING MARKETS INTO A FORCE FOR DEVELOPMENT. 21 20 229 20 0 0 119470020 120650222 76070 9626 274422 288563 3209155 2738600 123029667 123687011 49709304 52189846 0 0 41943830 45154679 0 0 10387 28670071 25583242 120323205 122927767 2706462 759244 25912471 30717412 19050198 23449905 6862273 7267507 X PACT SERVES COMMUNITIES CHALLENGED BY POVERTY AND MARGINALIZATION BECAUSE WE ENVISION A WORLD WHERE EVERYONE OWNS THEIR FUTURE. TO DO THIS, WE BUILD SYSTEMIC SOLUTIONS IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, BUSINESSES AND GOVERNMENTS SO THAT THERE ARE THRIVING, RESILIENT COMMUNITIES WHERE THOSE WE SERVE ARE HEARD, CAPABLE AND VIBRANT. 0 0 31064561 17826851 KIPYA KIZAZI: CARING FOR CHILDREN AND EMPOWERING YOUNG PEOPLE (P3756)PACT ENABLES MILLIONS OF TANZANIAN ORPHANS AND VULNERABLE CHILDREN (OVC) AND YOUNG PEOPLE AFFECTED BY HIV AND THEIR CAREGIVERS TO UTILIZE AGE APPROPRIATE HIV-RELATED AND OTHER SERVICES FOR IMPROVED CARE, HEALTH, NUTRITION, EDUCATION, PROTECTION, LIVELIHOODS AND PSYCHOSOCIAL WELLBEING. TO ACHIEVE ITS GOAL OF ENSURING CHILDREN AND YOUTH THRIVE AND SURVIVE THROUGH SUSTAINABLE IMPROVEMENTS IN HEALTH AND SOCIAL WELLBEING, KIZAZI KIPYA PROGRAM COLLABORATES WITH CIVIL SOCIETY ORGANIZATIONS (CSOS), THE GOVERNMENT OF TANZANIA (GOT) AT NATIONAL, REGIONAL AND DISTRICT LEVELS, THE COMMUNITIES, AND OTHER STAKEHOLDERS. HAVING REACHED 2,283,134 BENEFICIARIES TO-DATE, THE PROJECT HAS CONTINUED TO EXCEED ITS TARGETS. IN FY19 ALONE, THE PROGRAM PROVIDE OVC PROGRAM SERVICES TO A TOTAL OF 819,493 BENEFICIARIES IN 81 COUNCILS ACROSS 24 REGIONS IN MAINLAND TANZANIA AND 1 REGION IN UNGUJA-ZANZIBAR THROUGH 46 CSOS. 14250234 7440926 Z-CHPPPACT IMPLEMENTS USAID'S FLAGSHIP ZAMBIA COMMUNITY HIV PREVENTION PROJECT IN 14 TARGETED DISTRICTS IN ZAMBIA, WORKING CLOSELY WITH AND STRENGTHENING A RANGE OF LOCAL ORGANIZATIONS AND INSTITUTIONS TO ACCELERATE PROGRESS IN THE FIGHT AGAINST HIV AND AIDS. THE PROJECT'S GOAL IS TO REDUCE NEW HIV INFECTIONS, WITH A KEY FOCUS ON PEOPLE LIVING WITH HIV (PLHIV), DISCORDANT COUPLES, ADOLESCENT GIRLS AND YOUNG WOMEN (AGYW), MOBILE POPULATIONS, AND OTHER HIGH-RISK GROUPS. IN 2019, THE PROJECT REACHED 494,630 INDIVIDUALS FROM PRIORITY POPULATIONS WITH STANDARDIZED HIV PREVENTION MESSAGES, WITH 187,457 ADOLESCENT GIRLS AND YOUNG WOMEN GRADUATING FROM THE DREAMS PROGRAM. 9475541 6707228 TRIPLE R: OVC, ADOLESCENT GIRLS, AND YOUNG WOMENPACT, IN PARTNERSHIP WITH 11 LOCAL PARTNERS, SUPPORTS USAID IN ACCELERATING ESWATINI'S PROGRESS TOWARDS SUSTAINABLE HIV EPIDEMIC CONTROL BY PREVENTING NEW INFECTIONS AND REDUCING OVC AND AGYW VULNERABILITY. OVER THE FIVE- YEAR PROJECT PERIOD, THE PACT CONSORTIUM IS WORKING TO ACHIEVE TWO MUTUALLY REINFORCING OBJECTIVES: TO INCREASE THE SOCIO-ECONOMIC RESILIENCE TO THE IMPACT OF HIV AMONG OVC AND AGYW, AND TO INCREASE THE UPTAKE OF HIGH-IMPACT HIV, SEXUAL AND REPRODUCTIVE HEALTH, FAMILY PLANNING AND GENDER-BASED VIOLENCE SERVICES AMONG OVC AND AGYW. TO DATE, THE PROJECT HAS REACHED OVER 48,500 ORPHAN AND VULNERABLE CHILDREN AND ADOLESCENTS WITH SOCIAL SERVICES AND PREVENTATIVE HEALTH INFORMATION, AND 20,586 CLIENTS HAVE RECEIVED SEXUAL AND REPRODUCTIVE HEALTH SERVICES FROM PACT'S MOBILE OUTREACHES. IN THE PAST YEAR, 10,429 INDIVIDUALS RECEIVED HIV TESTING SERVICES AND THEIR TEST RESULTS, WITH 90% OF HIV-POSITIVE CLIENTS SUCCESSFULLY LINKED TO TREATMENT AND CARE. 45704541 20214841 2673264 OTHER PROGRAM SERVICES 45704541 20214841 2673264 100494877 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 X 66 0 1 229 1 0 1 BO CB CO CG ET ID KE LI LT MA MI BM NP NI SF WZ TZ TH UP ZA ZI BY RW UK 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X SAMANTHA BARBEE 2024665666 1828 L STREET NW NO 300 WASHINGTON DC 20036 MARK FITZGERALD BOARD CHAIR 5.00 1.00 X X 0 0 0 JAMES BERNARD BOARD MEMBER 1.00 X 0 0 0 SAMANTHA CAREY BOARD MEMBER 1.00 1.00 X 0 0 0 MICHAEL DAHL BOARD MEMBER 1.00 X 0 0 0 JOHN GRIMES BOARD MEMBER 1.00 X 0 0 0 ANDREW KASHANGAKI BOARD MEMBER 1.00 X 0 0 0 BERNHARD LIESE BOARD MEMBER 1.00 X 0 0 0 XIA LIU BOARD MEMBER 1.00 X 0 0 0 JOHN KOHLER BOARD MEMBER 1.00 1.00 X 0 0 0 HEIDI KUJAWA BOARD MEMBER 1.00 X 0 0 0 MARK MINELLI BOARD MEMBER 1.00 X 0 0 0 MUSA MWENYE BOARD MEMBER 1.00 X 0 0 0 JEREMY NGUNZE BOARD MEMBER 1.00 X 0 0 0 STEVE OLESKEY BOARD MEMBER 1.00 5.00 X 0 0 0 PAMELA ROUSSOS BOARD MEMBER 1.00 5.00 X 0 0 0 OSKANA RUDA BOARD MEMBER 1.00 X 0 0 0 FRANK SIMS BOARD MEMBER 1.00 1.00 X 0 0 0 LISA THOMAS BOARD MEMBER 1.00 X 0 0 0 ELLEN VARNEY BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID WILSON BOARD MEMBER 1.00 X 0 0 0 MARK VISO PRESIDENT & CEO (UNTIL JULY 2019) 40.00 4.00 X X 400394 0 65850 BRUCE PANKEY CFO (UNTIL MARCH 2019) 40.00 4.00 X 299257 0 29069 CHRISTIAN LOUCQ COO (UNTIL MARCH 2019) 40.00 2.00 X 290327 0 48873 LESLIE MITCHELL COUNTRY DIRECTOR - KENYA 40.00 X 335976 0 27499 RICHARD HARRISON COUNTRY DIRECTOR - MYANMAR 40.00 X 338412 0 29829 CASSANDRA CRAVEN COUNTRY DIRECTOR - ETHIOPIA 40.00 X 301947 0 26564 FAHMID BHUIYA COO - PGMF 40.00 2.00 X 301110 0 33860 MATTHEW TIEDEMANN CHIEF OF PARTY - MYANMAR 40.00 X 292215 0 31905 KURT MCLEOD REGIONAL VP 40.00 X 252783 0 40024 JASON MEIKLE DEPUTY DIRECTOR - PGMF 40.00 2.00 X 246438 0 25511 STEVEN SMITH CHIEF OF PARTY - ETHIOPIA 40.00 X 241028 0 32760 BRIAN VO VP, SOCIAL INVEST. & ALT. FIN. 40.00 X 240615 0 12520 MARY CHRISTINE OWEN CHIEF OF PARTY - THAILAND 40.00 X 240591 0 30757 AARON LEONARD DEPUTY DIRECTOR - GOVERNANCE 40.00 X 230966 0 26284 RANAHNAH AFRIYE CHIEF OF PARTY - SOUTH AFRICA 40.00 X 226376 0 20437 NATASHA SAKOLSKY EXECUTIVE DIRECTOR - PACT INST. 40.00 2.00 X 225860 0 32542 ELIZABETH JERE CHIEF OF PARTY - TANZANIA 40.00 X 207103 0 16401 BREGEITA JEFFERSON VP - BUSINESS OPERATIONS 40.00 X 202024 0 20512 MARK REILLEY DIRECTOR IT 40.00 X 192422 0 28861 MARILYN G SANGIWA VP - INTEGRATED PROGRAM ADV. 40.00 X 184783 0 22612 SVETLANA DIMOVSKI VP - TRANSFORMATION LAB 40.00 X 173243 0 12359 NICOLE MILLER COUNTRY DIRECTOR - SWAZILAND 40.00 X 171431 0 27687 TIMOTHY STAFFA VP PLANNING, & QUALITY AND NEW INIT. 40.00 X 164194 0 29455 AMGAD NAGUIB DIRECTOR OF COMMUNICATION 40.00 X 161700 0 23430 STEPHANIE POSNER DIRECTOR TRANSFORMATION LAB 40.00 X 161700 0 31709 KATE MUSIMWA SR. REGIONAL DIRECTOR - AFRICA 40.00 X 160283 0 31682 MAMUNUR RASHID FINANCE DIRECTOR - PGMF 40.00 2.00 X 150285 0 16121 TOM VENTIMIGLIA DEPUTY DIRECTOR - OVC 40.00 X 141472 0 30806 6534935 0 805919 77 0 1 0 STEPTOE & JOHNSON LLP 1330 CONNECTICUT AVE NW WASHINGTON DC 20036 PROFESSIONAL LEGAL SERVICES 1234946 BDO USA LLP 8401 GREENSBORRO DRIVE SUITE 800 MCLEAN VA 22102 PROFESSIONAL ADVISORY SERVICES 881917 VENABLE LLP 750 E PRATT STREET SUITE 900 BALTIMORE MD 21202 PROFESSIONAL LEGAL SERVICES 327913 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 PROFESSIONAL HR SERVICES 214522 CONNER ADVISORY 4060 PEACHTREE ROADSUITE 523 ATLANTA GA 30319 PROFESSIONAL ADVISORY SERVICES 210199 11 115905967 4744255 120650222 LOCUS PROGRAM INCOME 900099 9626 9626 9626 201364 201364 1560902 1473703 87199 87199 87199 AFFILIATE ADMIN FEE 900099 2663638 2663638 OTHER INCOME 900099 74962 74962 2738600 123687011 2673264 0 363525 7704667 7704667 44485179 44485179 6431686 4016095 2415591 29232427 18283134 10949293 2531329 1558567 972762 5368843 3305655 2063188 1590394 979223 611171 490967 328156 162811 297230 198664 98566 496636 496636 4894989 1775413 3109301 10275 4247136 2207975 2039049 112 414134 215303 198831 3569869 2023519 1546350 7206372 5415205 1791167 7950942 7424096 526846 164913 164913 383757 383757 325445 169195 156250 VEHICLE EXPENSES 451582 404831 46751 AFFILATE ADMIN COST REC -5310730 -5310730 122927767 100494877 22422503 10387 33437 19096 5287789 14256192 12148776 6781484 371975 1100190 1417220 5724443 4670586 1177797 1053857 4122766 5391343 2041716 1426245 25912471 30717412 11576503 12482737 3047581 3212794 2815348 3299348 1610766 4455026 19050198 23449905 X 6862273 7267507 6862273 7267507 25912471 30717412 759244 -354010 0 X X 0 1 X 1 1 1 X 98551561 100712571 115950384 119470020 120650222 555334758 98551561 100712571 115950384 119470020 120650222 555334758 555334758 38567 182529 138530 274422 201364 835412 54635 6848 540 13298 74962 150283 556320453 7160105 0.99820 0.99260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2014 AMOUNT: $ 54,635. 2015 AMOUNT: $ 6,848. 2016 AMOUNT: $ 540. 2017 AMOUNT: $ 13,298. 2018 AMOUNT: $ 74,962. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1487602 839368 648234 4236841 3831218 405623 1053857 DEFERRED RENT 1514956 DUE TO RELATED PARTY 2940070 4455026 X 219023058 -354010 96186693 95832683 123190375 496636 496636 123687011 193409661 70978530 70978530 122431131 496636 496636 122927767 PART X, LINE 2: PACT, INC. IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, PACT, INC. QUALIFIES FOR CHARITABLE CONTRIBUTIONS DEDUCTION AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. PACT HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2019. MANAGEMENT EVALUATED PACT'S TAX POSITIONS AND CONCLUDED THAT PACT HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, PACT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: PACT INSTITUTE REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 21,913,793. PGMF REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 73,005,423. PACT UK REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 4,182,270. PACT GLOBAL REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 6,370. PACT VENTURES REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 15,226. ELIMINATION ENTRY INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -2,936,389. PART XII, LINE 2D - OTHER ADJUSTMENTS: PACT INSTITUTE EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 21,550,755. PGMF EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 48,165,286. PACT UK EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 4,088,968. PACT VENTURES EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 109,910. ELIMINATION ENTRY INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -2,936,389. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 39510 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES HEALTH PROGRAMS 59265 EAST ASIA AND THE PACIFIC 20 373 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 4441304 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES HEALTH PROGRAMS 3103024 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 3612377 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 911838 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL RESOURCE MANAGEMENT PROGRAMS 1021182 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 1019878 RUSSIA AND NEIGHBORING STATES 2 37 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 1450616 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 1439829 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 10787 SOUTH AMERICA 1 29 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 843703 SOUTH AMERICA 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 201832 SOUTH AMERICA 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 168193 SOUTH AMERICA 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 253539 SOUTH AMERICA 0 0 PROGRAM SERVICES HEALTH PROGRAMS 154738 SUB-SAHARAN AFRICA 31 695 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 13874444 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES HEALTH PROGRAMS 22859002 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 5061478 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 6783624 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES NATURAL RESOURCE MANAGEMENT PROGRAMS 2235577 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 695547 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT MAKING 3454 EAST ASIA AND THE PACIFIC 0 0 GRANT MAKING 4229547 RUSSIA AND NEIGHBORING STATES 0 0 GRANT MAKING 4272736 SOUTH AMERICA 0 0 GRANT MAKING 297017 SUB-SAHARAN AFRICA 0 0 GRANT MAKING 35682425 20 373 34 761 54 1134 14208378 100518088 114726466 EAST ASIA AND THE PACIFIC CAPACITY DEVELOPMENT PROGRAMS 1620772 WIRE TRANSFER EAST ASIA AND THE PACIFIC ENGAGING MARKETS PROGRAMS 326792 WIRE TRANSFER EAST ASIA AND THE PACIFIC GOVERNANCE PROGRAMS 629225 WIRE TRANSFER EAST ASIA AND THE PACIFIC HEALTH PROGRAMS 1295900 WIRE TRANSFER EAST ASIA AND THE PACIFIC LIVELIHOODS PROGRAMS 117341 WIRE TRANSFER EAST ASIA AND THE PACIFIC NATURAL RESOURCE MANAGEMENT PROGRAMS 239516 WIRE TRANSFER RUSSIA AND NEIGHBORING STATES CAPACITY DEVELOPMENT PROGRAMS 2136368 WIRE TRANSFER RUSSIA AND NEIGHBORING STATES ENGAGING MARKETS PROGRAMS 8110 WIRE TRANSFER RUSSIA AND NEIGHBORING STATES GOVERNANCE PROGRAMS 2128259 WIRE TRANSFER RUSSIA AND NEIGHBORING STATES CAPACITY DEVELOPMENT PROGRAMS 159356 WIRE TRANSFER SOUTH AMERICA ENGAGING MARKETS PROGRAMS 33345 WIRE TRANSFER SOUTH AMERICA GOVERNANCE PROGRAMS 33435 WIRE TRANSFER SOUTH AMERICA HEALTH PROGRAMS 30760 WIRE TRANSFER SOUTH AMERICA LIVELIHOODS PROGRAMS 40121 WIRE TRANSFER SUB-SAHARAN AFRICA CAPACITY DEVELOPMENT PROGRAMS 6295956 WIRE TRANSFER SUB-SAHARAN AFRICA ENGAGING MARKETS PROGRAMS 408806 WIRE TRANSFER SUB-SAHARAN AFRICA GOVERNANCE PROGRAMS 3077349 WIRE TRANSFER SUB-SAHARAN AFRICA HEALTH PROGRAMS 20140807 WIRE TRANSFER SUB-SAHARAN AFRICA LIVELIHOODS PROGRAMS 4945206 WIRE TRANSFER SUB-SAHARAN AFRICA NATURAL RESOURCE MANAGEMENT PROGRAMS 814300 WIRE TRANSFER 20 0 0 0 0 0 0 0 PART I, LINE 2: I. PURPOSE: TO SYNTHESIZE THE COMPLIANCE REQUIREMENTS FOR SUBRECIPIENT MONITORING. PROPER MONITORING SHOULD MEASURE PROGRESS TOWARD TARGETED RESULTS AND ENSURE THAT RESOURCES ARE USED ONLY FOR THE INTENDED PURPOSE. THIS POLICY IS APPLICABLE TO ALL SUBRECIPIENTS, DOMESTIC OR FOREIGN, RECEIVING FUNDS FROM PACT. II. POLICY: PACT, AS A PRIME RECIPIENT, IS RESPONSIBLE FOR MANAGING AND MONITORING SUBRECIPIENTS. III. PROCEDURE: THERE IS NOT A SINGLE METHOD FOR MONITORING SUBRECIPIENTS OR ONE TEMPLATE BECAUSE PROJECTS VARY BY THEIR NATURE AND REQUIREMENTS. MONITORING PLANS HAVE TO BE DEVELOPED SPECIFIC TO A GRANTS PROGRAM. A SOUND MONITORING PLAN SHOULD CAPTURE THE PROGRESS MADE TO ACCOMPLISH THE OBJECTIVES FOR WHICH THE AWARD WAS MADE. HOWEVER, THERE ARE CERTAIN COMMON ELEMENTS THAT COMPRISE GOOD MONITORING PLANS. THESE ARE: 1. PERFORMANCE REPORTS - THE TERMS AND CONDITIONS OF THE AWARD TO THE SUBRECIPIENT WILL PRESCRIBE THE FREQUENCY WITH WHICH PERFORMANCE REPORTS SHALL BE SUBMITTED. THEY WILL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY OR LESS FREQUENTLY THAN ANNUALLY. THEY SHOULD GENERALLY CONTAIN: (A) A COMPARISON OF ACTUAL ACCOMPLISHMENTS WITH THE GOALS AND OBJECTIVES ESTABLISHED FOR THE PERIOD AND (B) REASONS WHY ESTABLISHED GOALS WERE NOT MET, IF THEY WERE NOT MET. REPORTS SHOULD ALSO DESCRIBE PROBLEMS, DELAYS, OR ADVERSE CONDITIONS WHICH MATERIALLY IMPAIR THE ABILITY TO MEET THE OBJECTIVES OF THE AWARD AND INCLUDE A STATEMENT OF THE ACTION TAKEN OR CONTEMPLATED, AND ANY ASSISTANCE NEEDED TO RESOLVE THE SITUATION. 2. FINANCIAL REPORTS - THE TYPE AND FREQUENCY OF REPORTING REQUIRED WILL BE ESTABLISHED IN THE AWARD. NORMALLY, THE FINANCIAL REPORT SHALL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY BUT SUBRECIPIENTS THAT HAVE BEEN DETERMINED TO BE "AT RISK" MAY BE REQUIRED TO SUBMIT MONTHLY FINANCIAL REPORTS. 3. SITE VISITS - TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND OBSERVE OPERATIONS. NEW SUBRECIPIENTS AND THOSE OTHERWISE CONSIDERED HIGHER-RISK MAY REQUIRE CLOSER MONITORING. 4. AGREED-UPON PROCEDURES ENGAGEMENTS - THESE MAY BE ARRANGED FOR CERTAIN ASPECTS OF SUBRECIPIENT ACTIVITIES AND/OR COMPLIANCE AREAS TO BE TESTED SUCH AS INTERNAL CONTROLS, USE OF USAID FUNDS FOR AUTHORIZED PURPOSES (ACTIVITIES ALLOWED OR UNALLOWED), ALLOWABLE COSTS/COST PRINCIPLES, COST SHARING, AND SPECIAL AWARD CONDITIONS. V. AUDIT OF SUBRECIPIENTS 1) U.S. NONPROFIT SUBRECIPIENTS EXPENDING $500,000 OR MORE IN FEDERAL AWARDS DURING THEIR FISCAL YEAR ARE SUBJECT TO AUDIT REQUIREMENTS IN OMB CIRCULAR A-133. 2) NON-U.S. SUBRECIPIENTS ARE SUBJECT ONLY TO MONITORING BY PACT FOLLOWING APPLICABLE US GOVERNMENT AUDIT COMPLIANCE REQUIREMENTS, WHERE APPROPRIATE. PART I, LINE 3: THE ORGANIZATION USES GAAP TO REPORT EXPENDITURES IN A FOREIGN REGION. 1 AMERICAN BAR ASSOCIATION RULE OF LAW INITIATIVE 1050 CONNECTICUT AVENUE NW SUITE 400 WASHINGTON DC 20036 360723150 501 (C) (3) 612021 GRANT FOR PEACE BUILDING AND JUDICIAL CAPACITY DEVELOPMENT BLUE RIDGE DATA LAB LLC (BRDL) 345 FOREST RIDGE ROAD EARLYSVILLE VA 22936 832463666 120000 GRANT FOR NATURAL RESOURCES MANAGEMENT PROJECT CHRISTIAN AID 1201 5TH ST EXT CHARLOTTESVILLE VA 22902 520908482 501 (C) (3) 581883 GRANT FOR FISHERIES INTEGRATION AND SOCIETY HABITAT PROJECT ELIZABETH GLASER PEDIATRIC AIDS FOUNDATION 1140 CONNECTICUT AVENUE NW WASHINGTON DC 20036 954191698 501 (C) (3) 1931775 GRANT FOR CHILDREN IMPACTED BY HIV PROJECT JOHN HOPKINS UNIVERSITY 3910 KESWICK RD NUM N4327-B BALTIMORE MD 21211 475649093 501 (C) (3) 257669 GRANT FOR HEALTH/HIV PREVENTION PROJECT MAKING CENTS INTERNATIONAL 1350 CONNECTICUT AVE NW SUIT 410 WASHINGTON DC 20036 841672193 501 (C) (3) 185369 GRANT FOR HEALTH/HIV PREVENTION PROJECT MERCY CORPS 45 SW ANKENY ST PORTLAND OR 97204 911148123 501 (C) (3) 982318 GRANT FOR PEACE IN EAST AFRICA PROGRAM/GRANT FOR PARTNERSHIP FOR LOCAL DEVELOPMENT PROJECT PLAN INTERNATIONAL USA INC 155 PLAN WAY NORTH SMITHFIELD RI 02896 135661832 501 (C) (3) 1138443 GRANT FOR COMMUNITY HIV PREVENTION PROJECT SAVE THE CHILDREN FEDERATION INC 501 KING HIGHWAY EAST FAIRFIELD CT 06825 060726487 501 (C) (3) 629462 GRANT FOR PARTNERSHIP FOR LOCAL DEVELOPMENT PROJECT UNIVERSITY OF RHODE ISLAND 79 UPPER COLLEGE RD KINGSTON RI 02881 056014351 501 (C) (3) 974641 GRANT FOR FISHERIES INTEGRATION AND SOCIETY HABITAT PROJECT WI-HER LLC 8212 OLD COURTHOUSE ROAD VIENNA VA 22182 263355555 501 (C) (3) 5523 GRANT FOR CHILDREN IMPACTED BY HIV PROJECT WORLD RESOURCES INSTITUTE 10 G STREET NE SUITE 800 WASHINGTON DC 20002 521257057 501 (C) (3) 254586 GRANT FOR HEALTH/HIV PREVENTION PROJECT WORLD VISION INC 34834 WEYERHAEUSER WAY SOUTH FEDERAL WAY WA 98063 953202116 501 (C) (3) 28401 GRANT FOR NATURAL RESOURCES MANAGEMENT PROJECT 12 1 PART I, LINE 2: I. PURPOSE: TO SYNTHESIZE THE COMPLIANCE REQUIREMENTS FOR SUBRECIPIENT MONITORING. PROPER MONITORING SHOULD MEASURE PROGRESS TOWARD TARGETED RESULTS AND ENSURE THAT RESOURCES ARE USED ONLY FOR THE INTENDED PURPOSE. THIS POLICY IS APPLICABLE TO ALL SUBRECIPIENTS, DOMESTIC OR FOREIGN, RECEIVING FUNDS FROM PACT. II. POLICY: PACT, AS A PRIME RECIPIENT, IS RESPONSIBLE FOR MANAGING AND MONITORING SUBRECIPIENTS. III. PROCEDURE: THERE IS NOT A SINGLE METHOD FOR MONITORING SUBRECIPIENTS OR ONE TEMPLATE BECAUSE PROJECTS VARY BY THEIR NATURE AND REQUIREMENTS. MONITORING PLANS HAVE TO BE DEVELOPED SPECIFIC TO A GRANTS PROGRAM. A SOUND MONITORING PLAN SHOULD CAPTURE THE PROGRESS MADE TO ACCOMPLISH THE OBJECTIVES FOR WHICH THE AWARD WAS MADE. HOWEVER, THERE ARE CERTAIN COMMON ELEMENTS THAT COMPRISE GOOD MONITORING PLANS. THESE ARE: 1. PERFORMANCE REPORTS - THE TERMS AND CONDITIONS OF THE AWARD TO THE SUBRECIPIENT WILL PRESCRIBE THE FREQUENCY WITH WHICH PERFORMANCE REPORTS SHALL BE SUBMITTED. THEY WILL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY OR LESS FREQUENTLY THAN ANNUALLY. THEY SHOULD GENERALLY CONTAIN: (A) A COMPARISON OF ACTUAL ACCOMPLISHMENTS WITH THE GOALS AND OBJECTIVES ESTABLISHED FOR THE PERIOD AND (B) REASONS WHY ESTABLISHED GOALS WERE NOT MET, IF THEY WERE NOT MET. REPORTS SHOULD ALSO DESCRIBE PROBLEMS, DELAYS, OR ADVERSE CONDITIONS WHICH MATERIALLY IMPAIR THE ABILITY TO MEET THE OBJECTIVES OF THE AWARD AND INCLUDE A STATEMENT OF THE ACTION TAKEN OR CONTEMPLATED, AND ANY ASSISTANCE NEEDED TO RESOLVE THE SITUATION. 2. FINANCIAL REPORTS - THE TYPE AND FREQUENCY OF REPORTING REQUIRED WILL BE ESTABLISHED IN THE AWARD. NORMALLY, THE FINANCIAL REPORT SHALL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY BUT SUBRECIPIENTS THAT HAVE BEEN DETERMINED TO BE "AT RISK" MAY BE REQUIRED TO SUBMIT MONTHLY FINANCIAL REPORTS. 3. SITE VISITS - TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND OBSERVE OPERATIONS. NEW SUBRECIPIENTS AND THOSE OTHERWISE CONSIDERED HIGHER-RISK MAY REQUIRE CLOSER MONITORING. 4. AGREED-UPON PROCEDURES ENGAGEMENTS - THESE MAY BE ARRANGED FOR CERTAIN ASPECTS OF SUBRECIPIENT ACTIVITIES AND/OR COMPLIANCE AREAS TO BE TESTED SUCH AS INTERNAL CONTROLS, USE OF USAID FUNDS FOR AUTHORIZED PURPOSES (ACTIVITIES ALLOWED OR UNALLOWED), ALLOWABLE COSTS/COST PRINCIPLES, COST SHARING, AND SPECIAL AWARD CONDITIONS. V. AUDIT OF SUBRECIPIENTS 1) U.S. NONPROFIT SUBRECIPIENTS EXPENDING $500,000 OR MORE IN FEDERAL AWARDS DURING THEIR FISCAL YEAR ARE SUBJECT TO AUDIT REQUIREMENTS IN OMB CIRCULAR A-133. 2) NON-U.S. SUBRECIPIENTS ARE SUBJECT ONLY TO MONITORING BY PACT FOLLOWING APPLICABLE US GOVERNMENT AUDIT COMPLIANCE REQUIREMENTS, WHERE APPROPRIATE. X 1 1 X X X 0 0 0 0 0 0 0 0 0 MARK VISO PRESIDENT & CEO (UNTIL JULY 2019) 399104 0 0 0 1290 0 50883 0 14967 0 466244 0 0 0 BRUCE PANKEY CFO (UNTIL MARCH 2019) 297194 0 0 0 2063 0 17137 0 11932 0 328326 0 0 0 CHRISTIAN LOUCQ COO (UNTIL MARCH 2019) 286517 0 0 0 3810 0 32473 0 16400 0 339200 0 0 0 LESLIE MITCHELL COUNTRY DIRECTOR - KENYA 296898 0 0 0 39078 0 20198 0 7301 0 363475 0 0 0 RICHARD HARRISON COUNTRY DIRECTOR - MYANMAR 258914 0 0 0 79498 0 20273 0 9556 0 368241 0 0 0 CASSANDRA CRAVEN COUNTRY DIRECTOR - ETHIOPIA 237740 0 0 0 64207 0 14987 0 11577 0 328511 0 0 0 FAHMID BHUIYA COO - PGMF 238919 0 0 0 62191 0 24296 0 9564 0 334970 0 0 0 MATTHEW TIEDEMANN CHIEF OF PARTY - MYANMAR 222875 0 0 0 69340 0 20095 0 11810 0 324120 0 0 0 KURT MCLEOD REGIONAL VP 251278 0 0 0 1505 0 29486 0 10538 0 292807 0 0 0 JASON MEIKLE DEPUTY DIRECTOR - PGMF 187207 0 0 0 59231 0 14338 0 11173 0 271949 0 0 0 STEVEN SMITH CHIEF OF PARTY - ETHIOPIA 199762 0 0 0 41266 0 21145 0 11615 0 273788 0 0 0 BRIAN VO VP, SOCIAL INVEST. & ALT. FIN. 240375 0 0 0 240 0 1834 0 10686 0 253135 0 0 0 MARY CHRISTINE OWEN CHIEF OF PARTY - THAILAND 189570 0 0 0 51021 0 19269 0 11488 0 271348 0 0 0 AARON LEONARD DEPUTY DIRECTOR - GOVERNANCE 160649 0 0 0 70317 0 15129 0 11155 0 257250 0 0 0 RANAHNAH AFRIYE CHIEF OF PARTY - SOUTH AFRICA 184846 0 0 0 41530 0 9765 0 10672 0 246813 0 0 0 NATASHA SAKOLSKY EXECUTIVE DIRECTOR - PACT INST. 225410 0 0 0 450 0 19078 0 13464 0 258402 0 0 0 ELIZABETH JERE CHIEF OF PARTY - TANZANIA 170562 0 0 0 36541 0 9763 0 6638 0 223504 0 0 0 BREGEITA JEFFERSON VP - BUSINESS OPERATIONS 201334 0 0 0 690 0 7905 0 12607 0 222536 0 0 0 MARK REILLEY DIRECTOR IT 191732 0 0 0 690 0 23973 0 4888 0 221283 0 0 0 MARILYN G SANGIWA VP - INTEGRATED PROGRAM ADV. 182803 0 0 0 1980 0 8036 0 14576 0 207395 0 0 0 SVETLANA DIMOVSKI VP - TRANSFORMATION LAB 172868 0 0 0 375 0 0 0 12359 0 185602 0 0 0 NICOLE MILLER COUNTRY DIRECTOR - SWAZILAND 152689 0 0 0 18742 0 16350 0 11337 0 199118 0 0 0 TIMOTHY STAFFA VP PLANNING, & QUALITY AND NEW INIT. 163960 0 0 0 234 0 16900 0 12555 0 193649 0 0 0 AMGAD NAGUIB DIRECTOR OF COMMUNICATION 161400 0 0 0 300 0 5368 0 18062 0 185130 0 0 0 STEPHANIE POSNER DIRECTOR TRANSFORMATION LAB 161250 0 0 0 450 0 20164 0 11545 0 193409 0 0 0 KATE MUSIMWA SR. REGIONAL DIRECTOR - AFRICA 159593 0 0 0 690 0 19712 0 11970 0 191965 0 0 0 MAMUNUR RASHID FINANCE DIRECTOR - PGMF 118595 0 0 0 31690 0 9892 0 6229 0 166406 0 0 0 TOM VENTIMIGLIA DEPUTY DIRECTOR - OVC 140312 0 0 0 1160 0 16212 0 14594 0 172278 0 0 0 PART I, LINE 1A THE FOLLOWING EMPLOYEES RECEIVED HOUSING ALLOWANCE, WHICH IS TAXABLE. LESLIE MITCHELL: $37,788 RICHARD HARRISON: $79,498 CASSANDRA CRAVEN: $34,210 RAHMID BHUIYA: $62,191 MATTHEW TIEDEMANN: $68,650 JASON MEIKLE: $58,927 STEVEN SMITH: $37,456 MARY CHRISTINE OWEN: $50,581 AARON LEONARD: $70,101 RANAHNAH AFRIYE: $41,143 ELIZABETH JERE: $36,337 NICOLE MILLER: $18,330 RASHID MAMUNUR: $31,550 FORM 990, PART VI, SECTION B, LINE 11B ONCE PACT'S FORM 990 IS COMPLETED BY ITS TAX PREPARER, IT IS REVIEWED IN DETAIL BY THE CONTROLLER. ONCE THE CONTROLLER IS SATISFIED THAT THE RETURN IS COMPLETE AND ACCURATE, IT IS REVIEWED BY PACT'S CFO. PACT'S 990 IS ALSO PROVIDED TO ITS BOARD OF DIRECTORS PRIOR TO FILING. THE RETURN IS POSTED ON A SECURE WEBSITE FOR A PERIOD OF TIME, AND THE BOARD IS NOTIFIED OF ITS LOCATION, AS WELL AS THE PASSWORD. ANY COMMENTS RECEIVED BY BOARD MEMBERS ARE ANALYZED AND ADDRESSED, AS APPROPRIATE, PRIOR TO SUBMITTING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AT HIRING. AS OF APRIL 2011, PACT ALSO REQUIRES AN ANNUAL UPDATE (REVIEW OF THE CONFLICT OF INTEREST POLICY, AND SIGNING OF A DISCLOSURE FORM) BY ALL EMPLOYEES. THREE OFFICERS (PRESIDENT, SECRETARY & TREASURER) ARE ALSO EMPLOYEES. PACT'S BOARD HAS AN ANNUAL CONFLICT OF INTEREST ACKNOWLEDGEMENT PROCESS - EACH BOARD MEMBER IS REQUIRED TO READ THE POLICY AND COMPLETE THE ACKNOWLEDGEMENT FORM ANNUALLY, IN CONNECTION WITH THE BOARD'S APRIL MEETING EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 PACT'S BYLAWS STATE THAT THE "SALARY OF THE PRESIDENT AND CHIEF EXECUTIVE OFFICER AND THE TERMS OF HIS OR HER EMPLOYMENT SHALL BE FIXED BY THE BOARD OF DIRECTORS. THE SALARIES OF ALL OTHER STAFF AND THE TERMS OF THEIR EMPLOYMENT SHALL BE FIXED BY THE PRESIDENT AND CHIEF EXECUTIVE OFFICER." CEO: PACT'S CEO WAS HIRED IN APRIL 2009 AND SERVED THROUGH JULY 2019. IN CONNECTION WITH THE SEARCH FOR THE CEO, THE BOARD USED AN EXECUTIVE SEARCH FIRM. THAT FIRM, IN ASSISTING THE BOARD, CONDUCTED A COMPENSATION SURVEY AND BENCHMARKING ACTIVITIES TO DETERMINE AN APPROPRIATE MARKET-BASED COMPENSATION FOR PACT'S CEO, TAKING INTO ACCOUNT ORGANIZATION SIZE, COMPLEXITY, AND OTHER RELEVANT FACTORS. THE EXECUTIVE COMMITTEE OF THE BOARD ULTIMATELY SET THE CEO'S SALARY, WHICH WAS INFORMED BY THE INFORMATION PROVIDED BY THE SEARCH FIRM. THE BOARD CONDUCTS AN ANNUAL EVALUATION OF THE CEO AND AWARDS MERIT-BASED INCREASES AS DEEMED APPROPRIATE. OTHER OFFICERS OR KEY EMPLOYEES: THE CEO IS RESPONSIBLE FOR THE COMPENSATION OF OTHER EMPLOYEES, BUT IS DIRECTLY INVOLVED ONLY IN THE HIRING AND SALARY NEGOTIATIONS OF C-LEVEL POSITIONS. IN THESE CASES, WHERE PACT IS UTILIZING A SEARCH FIRM, THE FIRM HAS PROVIDED MARKET INFORMATION TO ASSIST IN THE DETERMINATION OF APPROPRIATE COMPENSATION LEVELS. FOR KEY EMPLOYEES BEYOND THE C-SUITE, PACT'S SVP OF HUMAN RESOURCES IS RESPONSIBLE FOR SALARY DETERMINATIONS. IN MANY CASES, PACT'S EMPLOYEES ARE PAID UNDER A FEDERAL AWARD AND THE COMPENSATION IS INCLUDED IN A PROPOSAL AND IS APPROVED BY THE AWARDING AGENCY, SUBJECT TO THE AGENCY'S COMPENSATION STANDARDS. IN OTHER CASES, PACT USES A SERIES OF ANNUAL SALARY SURVEYS OF PEER ORGANIZATIONS, CONDUCTED BY AN INDUSTRY TRADE ASSOCIATION, TO INFORM SALARY LEVELS. HUMENTUM, THE TRADE ASSOCIATION OF INTERNATIONAL NGO ORGANIZATIONS, CONDUCTS THREE ANNUAL SURVEYS: SALARY AND BENEFITS SURVEY FOR HQ STAFF, US EXPATRIATE/TCN SALARY AND ALLOWANCES SURVEY, AND LOCAL NATIONAL SALARY AND BENEFITS INFORMATION SURVEY. PACT ALSO CONSULTS THE FORMS 990 OF SIMILAR ORGANIZATIONS FOR SALARY INFORMATION. ALL PACT EMPLOYEES ARE EVALUATED ON AN ANNUAL BASIS, AND MERIT-BASED INCREASES ARE DETERMINED AND AWARDED FROM AN APPROVED POOL, ADMINISTERED BY PACT'S SVP OF HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 PACT'S IRS DETERMINATION LETTER, ANNUAL REPORTS, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, AS WELL AS ON GUIDESTAR. MOST RECENT FORMS 990 ARE ON PACT'S WEBSITE. FORMS 990 ARE AVAILABLE ON GUIDESTAR FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. FORM 990, PART I, LINE 5: THE FIGURE NOTED IN ITEM 5 REPRESENTS ONLY EMPLOYEES OF PACT WHO ARE US CITIZENS. PACT HAS MANY OTHER EMPLOYEES, INCLUDING THIRD COUNTRY NATIONALS AND LOCAL NATIONALS, WORKING IN OUR OFFICES AROUND THE WORLD, WHO ARE NOT SUBJECT TO US WAGE AND TAX REPORTING REQUIREMENTS. DURING FY19, PACT, INC. HAD 1,267 TOTAL EMPLOYEES GLOBALLY. PACT INSTITUTE 1828 L STREET NW STE 300 WASHINGTON DC 20036 522131854 RESEARCH DC 501(C)(3) LINE 12A, I PACT INC 1 PACT GLOBAL MICROFINANCE FUND 1828 L STREET NW STE 300 WASHINGTON DC 20036 455008824 TO OPERATE MICROFINANCE PROGRAMS DE 501(C)(3) LINE 12A, I PACT INC 1 PACT GLOBAL (UK) CIO RAVENSWOOD BAILEYS LANE WESTCOMBE SOMERSET UK BA4 6EN UK NGO UK PACT INC 1 PACT GLOBAL 1101 NEW YORK AVENUE NW STE 1000 WASHINGTON DC 20005 824838175 TO BUILD EMPOWERED COMMUNITIES, EFFECTIVE GOVERNMENTS & RESPONSIBLE MARKETS DC 501(C)(3) LINE 7 PACT INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 PACT INSTITUTE L 1404386 CASH PACT GLOBAL MICROFINANCE FUND L 6569982 CASH PACT INSTITUTE Q 2631603 CASH PACT GLOBAL MICROFINANCE FUND Q 683277 CASH PACT UK Q 599772 CASH