2020-11-10T20:40:16-06:00 2019-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2019-01-01 205080679 World Bicycle Relief NFP % JEFF BOSKEN WORL 3126643604 1000 West Fulton Market Chicago IL 60607 JEFF BOSKEN DIRECTOR OF FINANCE 3126643604 2020-11-10 true Bridget T Roche 3128560200 2020-11-10 71.201.134.167 36941220203155000003 2020-11-10 P 7A381D848204FA85DD30E26728F9CB792AD2A987 50020165F719C9D6808ABCB505C97416E6A26C29 2019 2021-01-29 14:40:06Z David H Neiswander 1000 West Fulton Market Chicago IL 60607 8322752 false X www.worldbicyclerelief.org X 2006 IL WORLD BICYCLE RELIEF'S MISSION IS TO MOBILIZE INDIVIDUALS AND COMMUNITIES THROUGH THE POWER OF BICYCLES. WE ENVISION A WORLD WHERE DISTANCE (CONTINUED IN SCHEDULE O) 9 6 34 12 0 0 8117397 8213892 0 0 104163 96305 10610 -3556 8232170 8306641 3535510 2628748 0 0 3090697 3596008 0 0 1980772 2022728 2041334 8648935 8266090 -416765 40551 6070923 6796861 244755 947175 5826168 5849686 X World Bicycle Relief's (WBR's) mission is to mobilize individuals and communities through the Power of Bicycles. We envision a world where distance is no longer a barrier to education, healthcare, and livelihoods in developing regions of the world. (CONT'D IN SCH O.) false false 3915997 2478748 PROGRAM ACTIVITIES WBR's program activities are designed to provide Buffalo Bicycles and supportive programming to the most vulnerable affected by distance, approximately 70% of whom are women and girls. (CONTINUED ON SCHEDULE O) 150000 150000 SOCIAL ENTERPRISE As previously noted, Buffalo Bicycle Limited, WBR's wholly-owned social enterprise, allows WBR to leverage two of our three primary distribution channels: sales to individuals (e.g. farmers) through our network of small social enterprise retail shops (numbering 31 across five countries as of September 2020), and sales to organizations (e.g. Ministries of Health, UNICEF, U.S. Agency for International Development projects). (continued on Schedule O) 704681 0 PRODUCT DEVELOPMENT For those World Bicycle Relief serves, the value of a bicycle is ultimately measured in the time and effort it saves. The value of the Buffalo Bicycle isn't in the object itself but rather in the function it provides. Buffalo Bicycles dramatically increase efficiency for its recipients - individuals at the lowest level of the economic ladder. (Continued on Schedule O) 638441 5409119 true true false false false false false false false false true false true false true true false true false true true true false false false false false true false true false false false false false false false true true false false false false true true false false false true 19 0 true 34 true false true ZA KE MP ZI MI CO false false false false false false false false false false X 9 6 true false false false false false false true true false false true true true true true true true true false AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI X X X JEFF BOSKEN 3126643604 1000 WEST FULTON MARKET Chicago IL 60607 David Neiswander CEO 40.0 0.0 X 271165 0 11824 Eric Showell Program Director 40.0 0.0 X 237956 0 28120 Alisha Myers M&E Director 40.0 0.0 X 182199 0 13005 Jeffrey Bosken Treasurer & Corp Secreatary 40.0 0.0 X 156523 0 29774 James Geneske ED Marketing & Communications 40.0 0.0 X 152434 0 14197 Andrew Samways VP of Product Development 40.0 0.0 X 154375 0 6175 TRICIA PUSKAR Ed PHILANTHROPY 40.0 0.0 X 127386 0 18503 Brian Benzer Board Member (THRU 10/19) 1.0 0.0 X 0 0 0 Byron Dailey Board Member 1.0 0.0 X 0 0 0 Frederick KW Day Board Chairman 36.0 0.0 X 0 0 0 Stanley Day Board Member 1.0 0.0 X 0 0 0 Leah Missback Day Board Member (BEG 11/2019) 1.0 0.0 X 0 0 0 Michael Herr Board Member 1.0 0.0 X 0 0 0 Peter O'Hagan Board Member 1.0 0.0 X 0 0 0 Robert Perkowitz Board Member 1.0 0.0 X 0 0 0 Paula Restrepo Board Member 1.0 0.0 X 0 0 0 David T Tswamuno Board Member (BEG 11/2019) 1.0 0.0 X 0 0 0 1282038 0 121598 11 false true false GRANT THORNTON LLP 171 North Clark Street Suite 200 CHICAGO IL 60601 ACCOUNTING 216325 1 8213892 585842 8213892 0 88731 88731 0 0 0 0 0 7574 7574 7574 7574 0 0 0 0 0 0 12555 16111 -3556 -3556 0 8306641 92749 38825 38825 0 2589923 2589923 0 469285 277091 149746 42448 0 2466036 1468268 189546 808222 101469 53441 18962 29066 359631 274725 30330 54576 199587 114688 38441 46458 0 1633 1633 239250 211 239039 0 0 0 416838 121789 16624 278425 187569 22923 43 164603 306958 71762 38994 196202 139109 14605 51821 72683 0 68803 63623 5180 408417 231336 68911 108170 0 158515 4534 8844 145137 21102 8441 10551 2110 0 44984 29286 15698 45464 23648 12714 9102 BICYCLE FREIGHT 2692 0 0 2692 8266090 5409119 876199 1980772 0 0 1354764 991091 67960 293716 0 0 0 0 0 0 0 0 0 0 89750 189659 401691 215808 139638 185883 0 0 18816 18816 4399995 5117696 0 0 0 0 6070923 6796861 243513 247175 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1242 700000 244755 947175 X 5634908 5759686 191260 90000 5826168 5849686 6070923 6796861 40551 -17033 X false true X true false X 5409537 7599981 7880921 8117397 8213892 37221728 0 0 5409537 7599981 7880921 8117397 8213892 37221728 3818542 33403186 87712 153441 85409 87607 88731 502900 0 77994 85302 20308 11789 -3556 191837 37916465 288191 0.88097 0.87539 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 268366 165110 103256 133325 50698 82627 185883 PRI LOAN - MAURITIUS 2090297 F PRI LOAN - ZAMBIA 1344636 F PRI LOAN - BBL KENYA 1025823 F PRI LOAN - OTHERS 429430 F PRI LOAN - ZIMBABWE 227510 F 5117696 0 0 X 8972852 -17033 667133 650100 8322752 -16111 -16111 8306641 8949334 667133 16111 683244 8266090 8266090 SCHEDULE D, PART X, LINE 2 FIN 48 WBR NFP is a not-for-profit entity, as described in Section 501(c)(3) of the Internal Revenue Code (the IRC), and was organized and incorporated in Illinois as a not-for-profit organization in 2006. WBR NFP has received a favorable determination letter from the Internal Revenue Service (IRS) for its section 501(c)(3) status under the IRC of 1986, and is exempt from income taxes, except to the extent of any unrelated business income. For the periods ended December 31, 2019 and 2018, the Organization does not have unrelated business income. AS OF DECEMBER 31, 2019 AND 2018, MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. CONSOLIDATED FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B OTHER REVENUE AMOUNTS INCLUDED ON RETURN BUT NOT ON FINANCIALS: COST OF GOODS SOLD ($ 16,111) TOTAL ($ 16,111) SCHEDULE D, PART XII, LINE 2D OTHER EXPENSE AMOUNTS INCLUDED ON FINANCIALS BUT NOT ON RETURN: COST OF GOODS SOLD $ 16,111 TOTAL $ 16,111 true Sub-Saharan Africa 4 Grantmaking BICYCLES 1680539 Sub-Saharan Africa 4 Grantmaking BEEP Support 711350 Sub-Saharan Africa 4 Grantmaking Social Enterprise 150000 South America Grantmaking BICYCLES 48034 12 12 2589923 2589923 Sub-Saharan Africa Social Enterpriseof BEEP and Social Enterprise 150000 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP Program 717885 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP and Social Enterprise 959675 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP Program 134864 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP Program 40000 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP Program 316025 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP Program 180670 WIRE 0 FMV South America Implementation of BEEP Program 48034 WIRE 0 FMV Sub-Saharan Africa Implementation of BEEP and Social Enterprise 42770 WIRE 0 FMV 9 0 true false true false false false PROCEDURES FOR MONITORING THE USE OF GRANTS OUTSIDE THE U.S. SCHEDULE F, PART I, LINE 2 WBR PROVIDED GRANTS TO WORLD BICYCLE RELIEF - ZAMBIA LIMITED, A RELATED FOREIGN CORPORATION, WORLD BICYCLE RELIEF - KENYA, A BRANCH OF WBR, BUFFALO BICYCLE LIMITED, BBSA, WORLD BICYCLE RELIEF (PRIVATE) LIMITED, BUFFALO BICYCLE MALAWI, POSTOBON, ING, AND WORLD VISION GHANA. WBR REQUIRES GRANTEES TO SUMMARIZE HOW GRANTS ARE UTILIZED. IN ADDITION, THE AFRICA DIRECTOR MONITORS THE USE OF FUNDS AND REPORTS DIRECTLY BACK TO WBR. WBR ALSO HAS EMPLOYEES PERFORMING PROGRAM SERVICES IN ZAMBIA, ZIMBABWE, AND KENYA WHO MONITOR THE USE OF THE FUNDS. true Village Bicycle Project 1915 11th Ave E Seattle WA 98102 263547300 501(C)(3) 38825 FMV Implement beep pgrm 1 Schedule I, Part I, Line 2 WBR PROVIDED GRANTS TO VILLAGE BICYCLE PROJECT. WBR REQUIRES GRANTEES TO SUMMARIZE HOW GRANTS ARE UTILIZED. WBR MONITORS THE USE OF FUNDS AND THE GRANTEES REPORT DIRECTLY BACK TO WBR. X X X X true true X X X X X false false false false false false false false false David Neiswander CEO 270982 0 0 0 183 0 3225 0 8600 282990 0 0 0 Jeffrey Bosken Treasurer & Corp Secreatary 156404 0 0 0 119 0 6829 0 22944 186296 0 0 0 Alisha Myers M&E Director 120430 0 0 61769 0 5876 0 7129 195204 0 0 0 Eric Showell Program Director 112648 0 0 125308 0 5160 0 22960 266076 0 0 0 Andrew Samways VP of Product Development 154234 0 0 0 141 0 6175 0 0 160550 0 0 0 James Geneske ED Marketing & Communications 152312 0 0 0 122 0 5131 0 9066 166631 0 0 0 HOUSING ALLOWANCE AND RESIDENCE FOR PERSONAL USE SCHEDULE J, PART I, LINE 1A DURING THE CALENDAR YEAR 2019, ERIC SHOWEL AND ALISHA MYERS RECEIVED THE FOLLOWING TAXABLE SERVICES: HOUSING $ 30,270 --------- TOTAL $ 30,270 THE HOUSING ALLOWANCE PROVIDED HOUSING IN AFRICA THAT ALLOWED ERIC TO CONDUCT BUSINESS AFFAIRS AND BE AVAILABLE 24/7 TO RESPOND TO EMERGENT SITUATIONS THAT MAY ARISE. IT IS IN THE JOB DESCRIPTION FOR THEM TO BE ON SITE WORKING FOR WORLD BICYCLE RELIEF IN AFRICA AND THE HOUSING PROVIDED MAKES THIS POSSIBLE. THE HOUSING ALLOWANCE IS BASED ON A MONTHLY RENTAL FEE OF A HOUSE WITH GARDENING SERVICES. THE RESIDENCE IS FOR PERSONAL USE. THE HOUSING IS TREATED AS TAXABLE INCOME AND IS REPORTABLE AS INCOME ON THEIR FORMS W-2 TAX GROSS-UP PAYMENTS SCHEDULE J, PART I, LINE 1A DURING THE CALENDAR YEAR 2019, THE FOLLOWING INDIVIDUALS WERE PROVIDED TAX GROSS-UP PAYMENTS WHICH WERE INCLUDED IN THEIR TAXABLE INCOME: ALISHA MYERS $ 59,571 ERIC SHOWELL $ 67,043 PERSONAL SERVICES SCHEDULE J, PART I, LINE 1A DURING THE CALENDAR YEAR 2019, THE FOLLOWING INDIVIDUALS WERE PROVIDED INCOME TAX PREPARATION SERVICES: ALISHA MYERS $2,075 ERIC SHOWELL $1,700 THE PERSONAL SERVICE IS TREATED AS TAXABLE INCOME AND IS REPORTABLE ON THEIR FORMS W-2. TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A DURING THE CALENDAR YEAR 2019, ERIC SHOWELL RECEIVED $6,000 FOR TRAVEL FOR COMPANIONS. THE TRAVEL WAS FOR HIS FAMILY TO TRAVEL HOME. THE TRAVEL IS TREATED AS TAXABLE INCOME AND IS REPORTABLE ON HIS FORM W-2. FK Day Substantial Contributor 1039177 Business Relationship false SRAM LLC TRUSTEES/OFFICERS 530371 Reimbursement of WBR Expenses false Stan Day Substantial Contributor 125923 Business Relationship false Michael Herr Substantial Contributor 13401 Business Relationship false Brian Benzer Substantial Contributor 5000 Business Relationship false BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV F.K. DAY, STAN DAY, MICHAEL HERR, AND BRIAN BENZER AS BOARD MEMBERS AND/OR OFFICERS HAVE A BUSINESS RELATIONSHIP WITH SRAM LLC. SRAM LLC PROVIDES DONATED SALARIES AND IN-KIND RENTAL SPACE AND UTILITIES TO WORLD BICYCLE RELIEF. THIS AMOUNT WAS PAID AT FAIR MARKET VALUE. X 18 585842 FMV false false false NON-CASH CONTRIBUTIONS SCHEDULE M, PART I, COLUMN B WORLD BICYCLE RELIEF, NFP IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. GENERAL INFORMATION ORGANIZATION'S MISSION (CONTINUED) FORM 990, PART I, LINE 1 is no longer a barrier to independence and livelihood so individuals and communities can thrive. Our long-term goal is to inspire followers, funders, partners, and competitors to scale the availability of quality bicycles. We seek to empower the one billion individuals worldwide who do not have affordable, accessible transportation and therefore lack access to education, healthcare, and livelihoods. World Bicycle Relief distributes a rugged, specially-designed, locally-assembled bicycle, while also building a sustainable mobility ecosystem with community-based mechanics, sustainable spare parts supply chains, and community-owned programming. ORGANIZATION'S MISSION (CONTINUED) FROM 990, PART III, LINE 1 We address the systemic challenges of distance and last mile mobility by manufacturing a bicycle specially designed from the ground up for rough roads and heavy loads for base of the economic pyramid users and consumers. Rugged, affordable, long-lasting, and locally-assembled, WBR distributes the Buffalo Bicycle to health service providers, students, farmers, and businesses, while building a sustainable bicycle mobility ecosystem to support end-users. By working with and through partners, training local bicycle mechanics, providing market-based access to spare parts, and nurturing community ownership of programming, we support community-based long-term impact and a vibrant mobility ecosystem. Since 2005, WBR has distributed 523,500 purpose-built bicycles (as of September 2020), impacting an estimated 2.6 million individuals across 20 countries. We rigorously measure results, seek input from users and partners, and iterate the Buffalo Bicycle and our programs to boost impact. ILLUSTRATIVE RESULTS Education: WBR's education programming in Zambia was the subject of a recent study-an independent randomized controlled trial-led by Innovations for Poverty Action. The study found that over just one year, girls with our Buffalo Bicycles and supportive programming achieved a 66% increase in punctuality, 28% reduction in absenteeism, 33% reduction in time to travel to school (saving them nearly six hours a week), improved math scores, and increased feelings of safety. As importantly, the researchers also found statistically significant improvements in an array of measures of girls' empowerment, such as pro-sociality, locus of control, bargaining power, fertility preferences, and self-image. Health: On two U.S. Agency for International Development funded health focused activities, the projects found that with a Buffalo Bicycle, health workers in Kenya increased their monthly patient visits from 87.5% to 187.5%, boosted patient referrals up to 50%, and contributed to tuberculosis drug defaulter rates dropping to 0% in a sample of clinics. In Zambia, where retaining volunteer health workers can be a major challenge, the project found that with a two-year service-to-own incentive agreement for a bicycle, health worker retention rates reached 95%. Livelihoods: Through a partnership with a local Zambian dairy cooperative providing milk to Parmalat, WBR has been selling Buffalo Bicycles to small holder dairy farmers. With their bicycle, the cooperative's farmers increased their deliveries by 25% and incomes by 23%, while maintaining a 100% repayment rate. In support of a Food and Agriculture Organization activity promoting conservation agriculture practices, lead farmers that were provided Buffalo Bicycles increased their follower farmer visits by 120%, 79% of lead farmers were able to visit more follower farmers per month, and time to market dropped by 45%, saving 3.5 hours per week while reducing post-harvest losses. The Need According to the World Bank, one billion people lack access to economic opportunities, markets, healthcare, and education due to distance. In Africa alone, 70% of the rural population lack access to all season road and transport services, and primarily rely on walking. Rural households face several barriers preventing them from overcoming the challenge of distance. In sparsely populated geographies, national and local governments provide few public transport options. Personal transport assets, like bicycles and motorbikes, are relatively expensive for households living at the base of the economic pyramid, and rural households also have limited access to financial services and products. And, even if a household purchases a personal transport asset, those available tend to be of poorer quality, don't last long, don't meet the household's needs, are costly to maintain, and have limited options for spare parts and maintenance. As a result, distance and lack of affordable, reliable transportation have profound impact on development outcomes. For example, according to the U.S. Agency for International Development, 47% of rural-based women in Zimbabwe cited distance as a primary challenge to accessing health care versus just 10% of urban-based women. In Malawi, net attendance for secondary schools in rural areas is just 13%, a third of the rate of secondary school attendance in urban areas. And in Zambia, 64% of rural residents fall within the lowest two wealth quintiles versus 3.1% of urban residents. Meeting the need and market demand WBR addresses the need and market demand for affordable, quality bicycle transport in developing regions of the world through a holistic, sustainable approach. We utilize an innovative business model: WBR is a 501(c)3 not-for-profit that owns 100% of Buffalo Bicycle Limited, a for-profit social enterprise. Through WBR's 501(c)3, WBR raises funds to provide transport solutions to those who cannot afford them, and through Buffalo Bicycle Limited, we sell the Buffalo Bicycle, spare parts, and value-added services. All proceeds from bicycle sales support WBR-funded programs, replacing some of the need for philanthropic funds. Buffalo Bicycle Limited also multiplies our impact by increasing market access to affordable/high-quality bicycle transport, diversifying our funding base, providing a market-based supply chain of spare parts, and creating manufacturing economies of scale that lower the per bike cost of WBR programs. We distribute our bicycles through three primary channels: organizational sales and partnerships (e.g. UNICEF, NGOs), consumer sales (e.g. local businesses), and WBR-funded programs that donate bicycles to those who cannot afford them (e.g. rural students). Throughout our activities, we emphasize women's empowerment to maximize the impact of our work. In our permanent presence countries of Colombia, Kenya, Malawi, Zambia, and Zimbabwe, we establish market-based bicycle ecosystems by training local mechanics, establishing spare parts supply chains, building community ownership of programs, rigorously monitoring results, and iterating our programs and products based on user and partner feedback. PROGRAM SERVICES (CONTINUED) PROGRAM SERVICE ACTIVITIES FORM 990 PART III, 4A Through partnerships with target communities, community members play a critical role in identifying and prioritizing high impact activities, with the ultimate goal of assisting communities to increase access to education, healthcare, and livelihoods in a sustainable manner. Working with local leaders and building local management capacity, our partner communities use sustainable bicycle transport to reduce their vulnerability, boost their independence, and ultimately thrive. Based on learnings and insights from previous activities, WBR's programming approach has continued to evolve. We operate both sector-specific activities focused on health, education, or livelihoods, while also launching a holistic multi-sector approach in defined geographies for a three+ year duration. Given that a bicycle is a household asset that men, women, boys, and girls use in many different ways, a holistic approach enables cost efficiencies and an even higher return on impact. Using a multi-sector approach in defined geographies with an upfront commitment to a multi-year engagement, WBR can best support sustainable bicycle use through our sustainable bicycle ecosystem, which includes our assembly and distribution facility, spare parts supply chain, trained local mechanics, social enterprise retail shops, and community ownership of programming. Our programming approach is informed by the Sustainable Livelihoods Framework developed by the United Kingdom's Department of International Development. The Sustainable Livelihoods Approach looks holistically at poverty's causes and considers the assets that poor people need in order to sustain an adequate income to live, such as quality bicycles in areas where distance is a challenge. Our theory of change is based on the hypothesis that if communities help identify the distance barriers they face and co-design solutions, are supported to create local management structures, and are provided with high quality Buffalo Bicycles, supported by WBR-trained community mechanics and access to spare parts, then they will manage community bicycle programs and benefit from improved transportation to goods and services. That will result in improved household access to markets, community structures and services, girl and boy school attendance, maintained bicycles, and sustainable community owned bicycle programs. Over the long-term, our approach results in improved productivity, increased and diversified household incomes, improved education and healthcare, and other empowerment outcomes. These outcomes, supported by WBR's holistic bicycle ecosystem, will result in people and communities being independent and thriving. PROGRAM SERVICES (CONTINUED) FORM 990 PART III, LINE 4B Social enterprise sales typically account for 45% to 60% of WBR's total bicycles distributed in a given year. Since the launch of Buffalo Bicycle Limited in 2008, our social enterprise has sold approximately 277,000 bicycles. Through Buffalo Bicycle Limited, WBR multiplies our impact: we increase market access for the Buffalo Bicycle to individuals and organizations, expand WBR's funding base (reducing some need for philanthropic funding), nurture a market-based supply chain of spare parts, and leverage manufacturing economies of scale, which lowers the per unit cost of bicycles for WBR programs. WORLD BICYCLE RELIEF (WBR) SUPPORTS THE SOCIAL ENTERPRISE PROGRAM THROUGH SHARED LEADERSHIP RESOURCES. SOCIAL ENTERPRISE SALES FROM OUR WHOLLY OWNED FOR-PROFIT SUBSIDIARY, BUFFALO BICYCLES LTD., HELP FUND OUR PHILANTHROPIC PROGRAMS AND PROVIDE VALUABLE DATA THAT AID US IN DEVELOPING ECONOMIES OF SCALE AND OTHER EFFICIENCIES. IN AN EFFORT TO CREATE EFFICIENCIES IN RESOURCES, A PORTION OF TIME AND RESOURCES FROM CERTAIN MEMBERS OF THE LEADERSHIP TEAM ARE ALLOCATED TO THE RUNNING OF BUFFALO BICYCLES. IN DOING SO, WBR AND BUFFALO BICYCLES MAINTAIN AN ALIGNED FOCUS ON THE MISSION OF THE ORGANIZATION - TO PROVIDE RELIABLE, AFFORDABLE TRANSPORTATION IN DEVELOPING COUNTRIES. PROGRAM SERVICES (CONTINUED) FORM 990 PART III, LINE 4C PRODUCT DEVELOPMENT THAT'S WHY WBR'S PRODUCT DEVELOPMENT TEAM CONSTANTLY WORKS TO IMPROVE THE BICYCLE AND ITS SPARE PARTS: TO HELP ENSURE THE SUSTAINABILITY AND ADVANCEMENT OF ALL PROGRAMS THAT USE THE BUFFALO BICYCLE. WBR'S GUIDING PRINCIPLE OF ALL ANSWERS ARE FOUND IN THE FIELD MEANS THAT DESIGN DECISIONS ARE FRAMED BY THE LANDSCAPE OF LOCALLY AVAILABLE SPARE PARTS, TOOLS AND REPAIR EXPERTISE, AS WELL AS CULTURAL CONSIDERATIONS ABOUT HOW BIKES ARE LIKELY TO BE USED AND MAINTAINED. THIS OFTEN RESULTS IN USING UNCONVENTIONAL COMPONENTS ON THE BIKES. THE COASTER BRAKE, FOR EXAMPLE, SLOWS THE REAR WHEEL THROUGH A BACK-PEDALING ACTION. THIS SEEMINGLY ANTIQUATED DESIGN, NOW TYPICALLY FOUND ONLY ON CHILDREN'S BIKES, REQUIRES NO CABLES TO OPERATE. THIS MAY BE A TRIVIAL CONSIDERATION IN THE UNITED STATES, WHERE BRAKE CABLES ARE EASY TO FIND. BUT AS THEY ARE NOT COMMONLY AVAILABLE IN THE COUNTRIES IN WHICH WBR OPERATES, THE ADVANTAGE OF A CABLE-FREE BRAKE IS SIGNIFICANT. WBR'S PRODUCT DEVELOPMENT TEAM AIMS TO BE CONSIDERATE OF THE REALITIES OF WHERE OUR BIKES ARE USED. HOWEVER, WBR ALSO FEELS IT HAS A RESPONSIBILITY TO IMPROVE THE EXPERIENCE OF OWNING AND USING A BICYCLE. WHERE THE AVAILABLE SPARE PARTS ARE INADEQUATE, WBR SEEKS TO MAKE BETTER PARTS AVAILABLE. WHERE AVAILABILITY IS LIMITED, WBR SEEKS TO IMPROVE DISTRIBUTION AND ACCESS THROUGH ITS NETWORK OF TRAINED MECHANICS AND GROWING NETWORK OF LOCAL SHOPS. THE DESIGN OF THE BICYCLE IS DYNAMIC. THE PROCESS IS ONGOING. AS THE ORGANIZATION GROWS, AND ANNUAL VOLUMES INCREASE, WBR REVISITS EARLIER DESIGN DECISIONS TO CONTINUOUSLY REFINE THE BICYCLE. PROGRAM SERVICES (CONTINUED) FORM 990 PART III, LINE 4D MONITORING AND EVALUATION WORLD BICYCLE RELIEF IS CONSISTENTLY MEASURING THE IMPACT OF THE BICYCLE IN WBR AND NON WBR RUN PROGRAMS. LEARNING FROM MISTAKES AND ENHANCING STRENGTHS ENSURES WBR IS PROVIDING THE BEST SOLUTION POSSIBLE TO MOBILITY TO THOSE IT SERVES. GOVERNING BODY COMMITTEES FORM 990, PART VI, LINE 1A THE BOARD OF DIRECTORS SHALL HAVE POWER TO APPOINT COMMITTEES FOR THE PURPOSE OF CONDUCTING CERTAIN ASPECTS OF THE CORPORATE BUSINESS NOT OTHERWISE DELEGATED. COMMITTEES MAY NOT ACT ON BEHALF OF THE CORPORATION UNLESS SUCH AUTHORITY IS SPECIFICALLY DELEGATED TO THE COMMITTEE, AND IF SUCH CORPORATE AUTHORITY IS SO DELEGATED, IT SHALL BE VALID ONLY AS TO A SINGLE ISSUE AND NOT IN GENERAL TERMS. THE BOARD OF DIRECTORS MAY FROM TIME TO TIME APPOINT ADVISORY BOARDS OR SPECIAL COUNCILS FOR SPECIFIC PURPOSES THAT DO NOT REQUIRE CORPORATE ACTION. THE COMPOSITION OF SUCH ADVISORY GROUPS MAY INCLUDE PERSONS WITH PROFESSIONAL SKILLS OR SPECIAL EXPERIENCE NECESSARY TO ADVISE AND INFORM THE BOARD OF DIRECTORS. SUCH ADVISORY GROUPS SHALL NOT HAVE THE AUTHORITY TO COMMIT THE CORPORATION TO ANY LEGAL CONTRACTS OR AGREEMENTS WHETHER OR NOT RELATED TO THE BUSINESS OF THE CORPORATION. THE BOARD OF DIRECTORS SHALL NOT LEND APPARENT AUTHORITY TO SUCH ADVISORY GROUPS AND ALL RELATED CORPORATE RESOLUTIONS SHALL EXPRESSLY LIMIT THE GROUPS' AUTHORITY IN THIS RESPECT. BUSINESS AND FAMILY RELATIONSHIPS FORM 990, PART VI, LINE 2 BOARD MEMBERS STANLEY DAY AND CHAIRMAN FREDERICK K.W. DAY HAVE A FAMILY RELATIONSHIP. MICHAEL HERR, BRIAN BENZER, STANLEY DAY, AND FREDERICK K.W. DAY HAVE A BUSINESS RELATIONSHIP. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B THE CFO AND TREASURER REVIEWED A DRAFT OF THE FORM 990 THAT WAS PREPARED BY A THIRD PARTY TAX PREPARER, GRANT THORNTON, BASED UPON INFORMATION WBR PROVIDED THE PREPARER. SUBSEQUENT TO THEIR REVIEW, MANAGEMENT AND THE FULL VOTING BOARD RECEIVED A COPY OF THE DRAFT RETURN ELECTRONICALLY. THE BOARD PROVIDED ANY QUESTIONS OR COMMENTS TO THE CEO AND TREASURER AND THE FORM 990 WAS REVISED, AS NECESSARY. THE FULL VOTING BOARD OF DIRECTORS RECEIVED A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C THE RESPONSIBILITY FOR DISCLOSING ANY KNOWN OR REASONABLY FORESEEN ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SHALL BE UPON THE INTERESTED PARTY WHOSE INTERESTS ARE OR MAY APPEAR TO BE IN CONFLICT. ALL INTERESTED PARTIES ARE REQUIRED TO FILE A DISCLOSURE STATEMENT WITH WBR PRIOR TO SUCH INDIVIDUAL COMMENCING HIS OR HER SERVICE WITH WBR AND THEREAFTER SHALL FILE WITH WBR AN UPDATED DISCLOSURE STATEMENT AS MAY BE REQUIRED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OR ITS COMMITTEE DESIGNEE, AND IN NO EVENT LESS OFTEN THAN ANNUALLY. THE MINUTES SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THE INTERESTED PERSON WAS NOT PRESENT DURING ANY DISCUSSION OF THE MATTER AND DID NOT VOTE ON THE MATTER IN PERSON OR BY PROXY. WHEN ANY SUCH CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS OR ANY COMMITTEE OF THE BOARD, THE INTERESTED PERSON SHALL DISCLOSE SUCH CONFLICT TO THE BOARD OF DIRECTORS OR SUCH COMMITTEE; AND SHALL NOT VOTE ON THE MATTER. FURTHER, THE INTERESTED PERSON HAVING A CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OR THE COMMITTEE IS MEETING AND SHALL NOT PARTICIPATE IN ANY DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER SHALL BE RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS OR THE COMMITTEE, AS THE CASE MAY BE, EXCLUDING THE INTERESTED PERSON CONCERNING WHOM THE DOUBT HAS ARISEN. THE BOARD OF DIRECTORS, FROM TIME TO TIME, SHALL REPORT ON ITS IMPLEMENTATION OF THESE GUIDELINES AND THE STATUS OF ANY POLICY DEVELOPMENTS REGARDING COMPENSATION AND CONFLICTS OF INTEREST. FURTHER, THE BOARD OF DIRECTORS SHALL REPORT AFTER HAVING BEEN ALERTED TO SPECIFIC INSTANCES WHEN THESE GUIDELINES HAVE NOT BEEN FOLLOWED OR ANY OTHER ISSUE REGARDING COMPENSATION OR CONFLICT OF INTEREST IS DETERMINED TO EXIST. COMPENSATION REVIEW FORM 990, PART VI, LINE 15A WBR ESTABLISHES A REBUTTABLE PRESUMPTION THAT THE COMPENSATION PAID TO THE CEO AND OTHER EXECUTIVES IS REASONABLE. WBR ESTABLISHES A POSITION BY COMPARING THE COMPENSATION OF ITS CEO AND OTHER EXECUTIVES AGAINST 10 SIMILAR SIZE NONPROFITS IN WBR'S PEER GROUP AND THIRD-PARTY MARKET DATA PROVIDED BY GRANT THORNTON. THE DATA USED FOR THE COMPARISON IS TAKEN FROM THE 990, ANNUAL REPORT AND AUDITED FINANCIAL STATEMENTS FROM THE 10 NONPROFITS AND THIRD-PARTY DATA BASES ACCESSED BY GRANT THORNTON. THE FINAL ANALYSIS IS PRESENTED TO THE BOARD OF DIRECTORS OF WBR AND SALARIES ARE APPROVED YEARLY AT THE FEBRUARY BOARD MEETING. COMPENSATION REVIEW BY INDEPENDENT PERSONS FORM 990, PART VI, LINE 15B COMPENSATION IS ESTABLISHED FOR THE CEO AND TREASURER BY THE BOARD AFTER A THOROUGH SALARY/MARKET REVIEW BY A THIRD PARTY. THIS SALARY/MARKET REVIEW PROCESS WAS COMPLETED IN 2019 BY GRANT THORNTON. EACH YEAR THE BOARD EVALUATES THE CEO AND TREASURERS PERFORMANCE THROUGH AN ASSESSMENT PROCESS. THE BOARD USES THIS DATA TO DETERMINE COMPENSATION. THE SENIOR STAFF HAS A COMPREHENSIVE PERFORMANCE EVALUATION AND COMPENSATION REVIEW DONE AT THE END OF EACH CALENDAR YEAR. SALARY IS BENCHMARKED REGULARLY VIS-A-VIS OTHER SIMILAR ORGANIZATIONS USING FORM 990 DATA. DOCUMENTATION OF THE COMPENSATION REVIEW IS CONTEMPORANEOUSLY DOCUMENTED IN THE HUMAN RESOURCES FILES. GOVERNING DOCUMENTS AVAILABLE TO PUBLIC FORM 990, PART VI, LINE 19 THE FOLLOWING DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE AND AVAILABLE UPON REQUEST: ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS. World Bicycle Relief - Australia 6 Macro Court Rowville AS VIC 3178 Bike Relief AS 501(c)(3) WBR true World Bicycle Relief - Zambia PO Box 38991 Lusaka ZA Bike Relief ZA 501(c)(3) WBR true World Bicycle Relief Deutschland GMBH Romstrasse 1 Schweinfurt GM D-97424 Bike Relief GM 501(c)(3) WBR true World Bicycle Relief Malawi Plot 21/2/35 Njewa Lilongwe MI Bike Relief MI 501(c)(3) WBR true World Bicycle Relief UK 1 St Georges Road Wimbeldon UK SW194DR Bike Relief UK 501(c)(3) WBR true World Bicycle Relief CA 255 Courtneypark Drive West Mississauga ON CA L5W 0A5 Bike Relief CA 501(c)(3) WBR true World Bicycle Relief Switzerland rue Fendt 1 Impact hub Geneve WZ Bike Relief SZ Foundation WBR true World Bicycle Relief - Kenya LR No 209/5417 1st Floor HORIZONS OFFICE N KE Bike Sales KE 501(c)(3) WBR true World Bicycle Relief Colombia CRA 19 No 84 34 3rd Floor Barranquilla Atlantico CO 110221 BIKE RELIEF CO 501(C)(3) WBR true WOLRD BICYCLE PRIVATE LIMITED 540 RORO CLOSE RUWA ZI BICYCLE SALES ZI WBR TRUST C Corp 1874699 839264 1.00000 true BUFFALO BICYCLE LIMITED SUITE 405 4TH FLOOR BARKLY WARF EA PORT LOUIS MP BICYCLE SALES MP WBR NFP C Corp 2930442 3525762 1.00000 true BUFFALO BICYCLE KENYA LIMITED LUTHER PLZ 1 FL NO 209/5447 MOI AVE Nairobi KE BICYCLE SALES KE WBR NFP C Corp 1560597 609664 1.00000 true BUFFALO BICYCLE ZAMBIA LIMITED Plot No 2405 Kabelenga Road Lusaka ZA BICYCLE SALES ZA WBR NFP C Corp 3568361 1634571 1.00000 true BUFFALO BICYCLE SOUTH AFRICA (PTY) LTD 1 SURREY PLACE TWO OCEANS HOUSE ST MOUILLE POINT SF 8005 BICYCLE SALES SF WBR NFP C Corp 134864 1047 1.00000 true BUFFALO BICYCLE MALAWI LIMITED Plot 21/2/35 Njewa Lilongwe MI BICYCLE SALES MI WBR NFP C Corp 753751 339089 1.00000 true BUFFALO BICYCLE COLOMBIA CALLE 73 VIA 40 150 WHOUSE 1 BARRANQUILLA ATLANTICO CO 80020 BICYCLE SALES CO WBR NFP C CORP 14614 155983 1.00000 true false true true true true false false false false false false true true false true true true true true Buffalo Bicycle Limited Mauritius b 150000 Cash Buffalo Bicycle Kenya b 717885 Cash Buffalo Bicycle South Africa b 134864 Cash Buffalo Bicycle Limited Mauritius b 1585198 Cash Buffalo Bicycle Kenya g 100433 Cash World Bicycle Relief Zimbabwe d 380000 Cash Buffalo Bicycle Limited Mauritius d 504000 Cash