2019-02-15T13:06:45-06:00 2018-03-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2017-04-01 371552838 GSMA MOBILE FOR DEVELOPMENT FOUNDATION INC % LAWRENCE YANOVITCH GSMA 6782816600 165 OTTLEY DR NE Suite 150 ATLANTA GA 30324 LOUISE EASTERBROOK CFO 6782816600 2019-02-15 true MARC AZAR P91739349 4048746244 2019-02-15 50.227.246.66 67983820190465000000 2019-02-15 P 32F818A25FF1E66BC404F8CE14DCD23EB7EF77E5 7F2055D2D5FD45244F3FE3101D09FC3E5AEC5AEA 2017 2019-02-21 02:37:17Z LAWRENCE YANOVITCH 165 OTTLEY DR NE 150 ATLANTA GA 30324 20694607 false X N/A X 2007 GA THE FOUNDATION WAS CREATED FOR THE PURPOSE OF DEVELOPING & ENGAGING IN PROJECTS THAT UTILIZE MOBILE COMMUNICATIONS TO RELIEVE THE POOR, DISTRESSED, AND UNDERPRIVILEGED. 6 2 0 0 0 19405035 20669618 0 0 8965 24989 12461 0 19426461 20694607 2827352 4531747 0 0 4414363 6007702 0 0 443980 12184744 10155228 19426459 20694677 2 -70 9452135 10543677 8210029 9421336 1242106 1122341 X GSMA MOBILE FOR DEVELOPMENT FOUNDATION, INC WAS CREATED FOR THE PURPOSE OF DEVELOPING AND ENGAGING IN PROJECTS THAT UTILIZE MOBILE COMMUNICATIONS TO RELIEVE THE POOR, THE DISTRESSED, AND THE UNDER-PRIVILEGED. false false 4113375 2797548 Ecosystem Accelerator : Our mission is to build synergies between start-ups and mobile operators, with the aim to scale innovative and sustainable mobile services in emerging markets. Despite an increasing number of mobile products and services in emerging markets, reaching scale is still a challenge for most. The GSMA Ecosystem Accelerator works to bridge the gap between operators and innovators, enabling strong partnerships that support the growth of commercially sustainable mobile products and services. By opening the dialogue between innovators and operators, the programme helps operators contribute their assets and expertise to the most promising ideas. This will in turn support innovators to secure the funding and direction they require in order to bring their products and services to scale. In fostering these partnerships, we can bring the most impactful mobile solutions to the people and places that need them most, generating the greatest socio-economic impact. 3137818 1654230 M4D Utilities: The Mobile for Development Utilities Programme promotes the use of mobile networks, infrastructure and payment systems to open new pathways for affordable and reliable utility services to reach the underserved. These innovations for service delivery boost industry and economic growth, for example by enabling entrepreneurial phone charging services in remote areas, or reducing water service providers losses from water leakage or uncollected bills. 2557022 Mobile Money: Our mission is to support our members and industry stakeholders to increase the utility and sustainability of mobile money services and increase financial inclusion. Two billion people remain unbanked, without access to safe, secure and affordable financial services. The GSMA Mobile Money Programme is working with mobile operators and industry stakeholders to create a robust mobile money ecosystem, which will increase the relevancy and utility of these services, and ensure their sustainability. To truly transform the financial lives of underserved people, mobile money must become a central monetization mechanism, universally available across a greater range of digital transactions. By making mobile money more central to the financial lives of these users, greater financial inclusion, economic empowerment and economic growth can be achieved. 1004844 79969 mAgri 1233859 Connected Women 994418 Connected Society 1346810 Personal Data 803457 Digital Identity 797385 Disaster Response 124058 National Dialog 50774 SDG 1855255 mHealth 7917 M&E 8218777 79969 18026992 true true false false false false false false false false false false false false false true true true false true true true false false false false false true false true false false false false false false false true false false false false false true false true false true 10 0 0 false true UK false false false false false false false false X 6 2 true false false false true true true true true false false false true true true true false true true false GA X LAWRENCE YANOVITCH 6782816616 165 OTTLEY DR NE STE 150 ATLANTA GA 30324 X Dr Nasser Marafih Board Member 2.0 0.0 X 0 0 0 Dato Sri Jamaludin Ibrahim Board Member 2.0 0.0 X 0 0 0 Assaad Jabre Board Member 2.0 0.0 X 0 0 0 Ahmad Abdulkarim Julfar Board Member 2.0 0.0 X 0 0 0 Sonal Shah Board Member 2.0 0.0 X 0 0 0 Mats Granyrd Director General 2.0 40.0 X 0 2474204 0 David Walsh Secretary 10.0 30.0 X 0 396563 14774 Louise Easterbrook Chief Financial Officer 2.0 40.0 X 0 1095225 11417 Lawrence Yanovitch President 40.0 0.0 X 0 237305 0 Yasmina McCarty Head of Mobile for Development 40.0 0.0 X 0 279362 56435 Nathan Naidoo Head of Mobile Money (Interim) 40.0 0.0 X 0 192545 17274 Claire Sibthorpe Head of Connected Women 40.0 0.0 X 0 169903 19546 Natalia Pshenichnaya Head of mNutrition 40.0 0.0 X 0 152267 10123 Max Cuvellier Head of Ecosystem Accelerator 40.0 0.0 X 0 150875 2494 Gerry Rasugu Director, Sub-Saharan Africa 40.0 0.0 X 0 168144 8406 Vishal Mathur Head of Connected Society 40.0 0.0 X 0 157327 21331 Guillaume Touchard Director of Connectivity Solut 40.0 0.0 X 0 147828 2822 Brian Muthiora Regulatory Director, Mobile Mo 40.0 0.0 X 0 133564 6813 Richard Murray Mobile Money Specialist 40.0 0.0 X 0 181329 0 0 5936441 171435 0 false true false PROJECT PEOPLE WHITEFRIARS LEWINS MEAD BRISTOL AVON UK BS1 2NT CONTRACTORS- STAFF 2431192 Coffey International Development Lt THE MALTHOUSE 1 NORTHFIELD ROAD READING 0 UK RG1 8AH CONSULTANT- RESEARCH 483251 PROMETHEAN LEGAL SERVICES PLLC 66 BIG ROCK RD RYE NH 03870 CONSULTANT- LEGAL 312131 ERICSSON INC 6300 LEGACY DRIVE PLANO TX 75024 ENGINEERS 352499 ALTAI CONSULTING 43 RUE LA FAYETTE PARIS 0 FR 75009 CONSULTANT RESEARCH 442819 33 X 1827262 15203196 3639160 20669618 0 24989 24989 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20694607 24989 X 324304 324304 0 4207443 4207443 0 1297324 972993 324331 0 4147693 3866362 169447 111884 68824 43640 19357 5827 0 493861 431865 47313 14683 571770 571770 527352 375862 151490 54000 40000 14000 0 0 0 6168294 4459137 1404451 304706 777340 777340 8573 6946 1627 578456 578456 0 0 1164828 1117745 40203 6880 0 251970 250778 1192 0 0 0 0 FOREIGN EXCHANGE EXPENSE 46340 46340 BANK FEES 6305 2351 3954 20694677 18026992 2223705 443980 9397174 10453910 0 0 0 0 54961 89767 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9452135 10543677 4629679 3996570 0 0 3580350 5424766 0 0 0 0 0 0 0 0 0 0 0 0 8210029 9421336 X 1242106 1122341 0 0 0 0 1242106 1122341 9452135 10543677 X -70 -119695 X false true X true true true X X 1 GSM ASSOCIATION 980506316 10 true 18026992 0 1 18026992 true false true true true true true true false false false false false false false false false false false true false PART IV, SECTION A, LINE 3B Officers and directors of the foundation have seen and reviewed the GSM Association's determination letter from the IRS that it has been recognized as an organization described by Section 501(C)(6) of the Internal Revenue Code. At the Foundation's request, the GSM Association prepared a pro forma Schedule A, Part III during the taxable year and provided a copy to the Foundation. PART IV, SECTION A, LINE 3C THE FOUNDATION HAS IMPLEMENTED A PROGRAM MANAGEMENT PROCESS TO ASSURE THAT THE SUPPORT PROVIDED TO THE GSM ASSOCIATION IS USED ONLY FOR SECTION 170(C)(2)(B) PURPOSES. AS PART OF THAT PROCESS, THERE ARE REGULAR AND CONTINUOUS DISCUSSIONS BETWEEN FOUNDATION PERSONNEL AND THE GSM ASSOCIATION PERSONNEL RESPONSIBLE FOR MANAGING THE CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PROGRAMS CONDUCTED DIRECTLY BY THE GSM ASSOCIATION. THAT REGULAR WORKING RELATIONSHIP WITH THOSE GSMA ASSOCIATION PERSONNEL ALLOWS THE FOUNDATION PERSONNEL TO ASSURE THEMSELVES THAT EACH PROGRAM TO BE SUPPORTED BY THE FOUNDATION EXCLUSIVELY FURTHERS SECTION 170(C)(2)(B) PURPOSES. IN ADDITION, ONCE A PROGRAM HAS BEEN APPROVED FOR FOUNDATION SUPPORT, THE FOUNDATION DISBURSES FUNDS IN A MANNER THAT ASSURES THE PROPER USE OF THOSE FUNDS. EVERY MONTH THE FOUNDATION OBTAINS FROM THE GSM ASSOCIATION A CALCULATION OF THE ACTUAL EXPENSES OF EACH APPROVED PROGRAM INCURRED DURING THE PRECEDING MONTH. AFTER THE FOUNDATION CONFIRMS THE ACCURACY OF THOSE EXPENSES AND THAT THEY WERE PROPERLY ALLOCABLE TO AN APPROVED PROGRAM, THE FOUNDATION RELEASES THAT AMOUNT OF FUNDS TO THE GSMA ASSOCIATION TO REIMBURSE IT FOR THOSE EXPENSES. PART IV, SECTION A, LINE 4B AS DESCRIBED IN THE RESPONSE TO SECTION A, LINE 3C, THE FOUNDATION AND THE GSM ASSOCIATION HAVE ESTABLISHED A PROCESS TO ASSURE THAT GRANTS PROVIDED TO THE GSM ASSOCIATION ARE USED ONLY FOR SECTION 170(C)(2)(B) PURPOSES. AS A RESULT, A REQUEST BY THE GSM ASSOCIATION FOR A GRANT TO SUPPORT A PROGRAM OR PROJECT SERVING DIFFERENT PURPOSES WOULD NOT BE HONORED BY THE FOUNDATION. IN ADDITION, THE FOUNDATION HAS AN ESTABLISHED PRACTICE OF RESERVING TWO OR MORE SEATS ON ITS BOARD OF DIRECTORS FOR INDEPENDENT DIRECTORS. IF A CONFLICT OF INTEREST WERE TO ARISE FROM A GRANT REQUEST MADE BY THE GSMA ASSOCIATION, A COMMITTEE CONSISTING SOLELY OF THOSE INDEPENDENT DIRECTORS WOULD BE THE ULTIMATE ARBITERS OF HOW THE FOUNDATION'S FUNDS WOULD BE USED. PART IV, SECTION A, LINE 4C SEE RESPONSE TO PART IV, SECTION A, LINE 3C. 0 0 X 20694607 20694607 20694607 20814372 119695 119695 20694677 20694677 Schedule D, Part X, Line 2 GSMA Mobile for Development Foundation, Inc. develops and engages in projects that advance charitable, educational, literary or scientific purposes, within the meaning of Section 501(c)(3) of the Internal Revenue Code, and is exempt from federal income tax as an Foundation described by Section 501 (c) (3). Specifically, the Foundation was created for the purpose of developing and engaging in projects that utilize mobile communications to relieve the poor, the distressed or the under privileged. The Foundation annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Foundation is subject to examination by the federal and state taxing authorities. In general, the Foundation is no longer subject to tax examinations for the tax years ending before March 31, 2015. SCHEDULE D, PART XII, LINE 2D UNREALIZED FOREIGN CURENCY TRANSLATION ADJUSTMENTS: (119,695) true Sub-Saharan Africa Grantmaking 2777756 South Asia Grantmaking 1011992 Europe (Including Iceland and Greenland) Grantmaking 417695 4207443 4207443 Europe (Including Iceland and Greenland) M4D Utilities 120537 WIRE Europe (Including Iceland and Greenland) M4D Utilities 76860 WIRE Europe (Including Iceland and Greenland) M4D Utilities 18713 WIRE Sub-Saharan Africa M4D Utilities 43633 WIRE South Asia M4D Utilities 105011 WIRE South Asia M4D Utilities 113964 WIRE Sub-Saharan Africa M4D Utilities 54308 WIRE Europe (Including Iceland and Greenland) M4D Utilities 135087 WIRE Europe (Including Iceland and Greenland) M4D Utilities 19563 WIRE Sub-Saharan Africa M4D Utilities 101840 WIRE Europe (Including Iceland and Greenland) Ecosystem Accelerator 46936 WIRE South Asia M4D Utilities 105136 WIRE South Asia Ecosystem Accelerator 262185 WIRE South Asia Ecosystem Accelerator 62588 WIRE South Asia Ecosystem Accelerator 71115 WIRE South Asia Ecosystem Accelerator 134171 WIRE South Asia Ecosystem Accelerator 85338 WIRE South Asia Ecosystem Accelerator 27539 WIRE South Asia Ecosystem Accelerator 44945 WIRE Sub-Saharan Africa Ecosystem Accelerator 88894 WIRE Sub-Saharan Africa Ecosystem Accelerator 89605 WIRE Sub-Saharan Africa Ecosystem Accelerator 88894 WIRE Sub-Saharan Africa mAgri 79969 WIRE Sub-Saharan Africa Ecosystem Accelerator 88894 WIRE Sub-Saharan Africa Ecosystem Accelerator 51885 WIRE Sub-Saharan Africa M4D Utilities 98775 WIRE Sub-Saharan Africa Ecosystem Accelerator 80127 WIRE Sub-Saharan Africa Ecosystem Accelerator 42420 WIRE Sub-Saharan Africa M4D Utilities 20346 WIRE Sub-Saharan Africa Ecosystem Accelerator 46936 WIRE Sub-Saharan Africa Ecosystem Accelerator 263475 WIRE Sub-Saharan Africa M4D Utilities 50865 WIRE Sub-Saharan Africa M4D Utilities 123621 WIRE Sub-Saharan Africa Ecosystem Accelerator 208436 WIRE Sub-Saharan Africa Ecosystem Accelerator 203467 WIRE Sub-Saharan Africa Ecosystem Accelerator 238004 WIRE Sub-Saharan Africa M4D Utilities 24950 WIRE Sub-Saharan Africa M4D Utilities 51424 WIRE Sub-Saharan Africa Ecosystem Accelerator 88894 WIRE Sub-Saharan Africa M4D Utilities 66080 WIRE Sub-Saharan Africa Ecosystem Accelerator 267620 WIRE Sub-Saharan Africa M4D Utilities 32025 WIRE Sub-Saharan Africa Ecosystem Accelerator 129846 WIRE Sub-Saharan Africa M4D Utilities 50865 WIRE 44 false false false false false false SCHEDULE F, PART I, LINE 2 The Foundation has implemented a program management process which requires periodic activity reports which detail the program service activities occurring outside of the US, as well as, conducting regular reviews and discussions between the program managers and staff. In addition, each grantor has specific reporting requirements that provide an additional layer of oversight on program service activities that occur outside of the US. SCHEDULE F, PARTS I & II All grantee organizations received payments from the foundation in US dollars and are reported on Schedule F, Parts I and II. true DLIGHT DESIGN INC 650 5TH ST STE 302 SAN FRANCISCO CA 94107 37992 M4D Utilities Programme SAFE WATER NETWORK 122 EAST 42ND STREET SUITE 2600 NEW YORK NY 10168 85338 M4D Utilities Programme WIST INC 7705 SUMAC RD RIVING TX 75063 19215 M4D Utilities Programme MATONTINE INC 3510 BAINBRIDGE AVENUE SUITE S5 BRONX NY 10467 181759 M4D Utilities Programme 4 SCHEDULE I, PART I, LINE 2 The Foundation has implemented a program management process which requires periodic activity reports which detail the program service activities, as well as conducting regular reviews and discussions between the program managers and staff. Additionally, each grantor has specific reporting requirements that provide an additional layer of oversight on program activities. X true false X X X false false false false false false false true false Mats Granyrd Director General 0 647413 0 1364353 0 462438 0 0 0 0 0 2474204 0 0 Louise Easterbrook Chief Financial Officer 0 381669 0 689336 0 24220 0 11417 0 0 0 1106642 0 0 David Walsh Secretary 0 295473 0 101090 0 0 0 14774 0 0 0 411337 0 0 Yasmina McCarty Head of Mobile for Development 0 218884 0 60478 0 0 0 56435 0 0 0 335797 0 0 Nathan Naidoo Head of Mobile Money (Interim) 0 157036 0 35509 0 0 0 17274 0 0 0 209819 0 0 Claire Sibthorpe Head of Connected Women 0 134456 0 35447 0 0 0 19546 0 0 0 189449 0 0 Gerry Rasugu Director, Sub-Saharan Africa 0 141956 0 26188 0 0 0 8406 0 0 0 176550 0 0 Natalia Pshenichnaya Head of mNutrition 0 126532 0 25735 0 0 0 10123 0 0 0 162390 0 0 Max Cuvellier Head of Ecosystem Accelerator 0 124719 0 26156 0 0 0 2494 0 0 0 153369 0 0 Vishal Mathur Head of Connected Society 0 133607 0 23720 0 0 0 21331 0 0 0 178658 0 0 Guillaume Touchard Director of Connectivity Solut 0 125356 0 22472 0 0 0 2822 0 0 0 150650 0 0 Lawrence Yanovitch President 0 237305 0 0 0 0 0 0 0 0 0 237305 0 0 Richard Murray Mobile Money Specialist 0 181329 0 0 0 0 0 0 0 0 0 181329 0 0 PART I, LINE 1A THE COMPANY HAS A POLICY THAT FOR ALL BUSINESS TRIPS WHICH INCLUDE A LONG HAUL FLIGHT (DEFINED AS FLIGHT TIME OF 4 HOURS OR LONGER) THE EMPLOYEE WILL BE REIMBURSED FOR A BUSINESS-CLASS TICKET AT THE EMPLOYEE'S OPTION. HE/SHE MAY ELECT TO PURCHASE TWO ECONOMY/COACH CLASS TICKETS AND HAVE THEIR SIGNIFICANT OTHER ACCOMPANY THEM PROVIDED THAT THE COST OF THESE TWO TICKETS ARE LESS THAN THE COMPARABLE BUSINESS CLASS FARE. PART I, LINE 7 AN OFFICER AND A KEY EMPLOYEE OF THE ORGANIZATION RECEIVED NON-FIXED BONUSES, PAID THROUGH A RELATED ORGANIZATION, OF WHICH THERE IS A COMMON PAYMASTER. Dialog Axiata Board Member 113964 Subgrant to Dialog Axiata false PART IV LINE 1: BOARD MEMBER OF ORGANIZATION IS AN OFFICER OF DIALOG AXIATA. Part VI, Line 2 Three directors or Officers of the company, David Walsh, Louise Easterbrook and Mats Granryd had a business relationship during the tax year. Part VI, Line 6 The Company is a nonprofit corporation formed under Georgia law. Its sole member is the GSM Association, acting through its United States branch office. Part VI, Line 7a GSM Association, as the sole member of the Foundation, has the power to appoint the Foundation's directors. Part VI, Line 7b The Company's annual operating budget is subject to approval by the Board Members and of the sole member, GSM Association. Part VI, Line 11b THE 990 IS REVIEWED BY SENIOR MEMBERS OF THE MANAGEMENT TEAM. Part VI, Line 12c Directors and officers are required to execute annual written certifications of compliance with the conflict of interest policy. Any exceptions must be disclosed and reviewed by the organization. The directors and officers have certified their compliance with the policy for this tax year. Part VI, Lines 15a & 15b The sole member's human resources staff performs benchmarking studies to determine all officer compensation packages. These studies utilize external data on each element of the packages including base salary, incentive compensation, and benefit programs. The sole member's company CEO approved the compensations package for the organization's CEO and other officers. Part VI, Line 19 The company maintains public disclosure copies of its governing documents, conflict of interest policy and financial statements at its principal office. These copies are available upon a written or in-person request for access. Part XI, Line 9 Unrealized Foreign Translation Adjustments: (119,695) FORM 990 PART IX LINE 11G DESCRIPTION:INDEPENDENT CONTRACTORS TOTAL FEES:2621625 FORM 990 PART IX LINE 11G DESCRIPTION:RESEARCH TOTAL FEES:1793994 FORM 990 PART IX LINE 11G DESCRIPTION:MONITORING & EVALUATION TOTAL FEES:168520 FORM 990 PART IX LINE 11G DESCRIPTION:SERVICE LEVEL AGREEMENT TOTAL FEES:1571065 FORM 990 PART IX LINE 11G DESCRIPTION:EVENT CONSULTING TOTAL FEES:12515 FORM 990 PART IX LINE 11G DESCRIPTION:COMPETITION TOTAL FEES:575 GSM Association FLOOR 2 WALBROOK WALBROOK BLDG london UK EC4N 8AF 980506316 Trade Assoc. UK 501(c)(6) NA GSMA Limited 165 OTTLEY DR NE STE 150 ATLANTA GA 30324 204991061 trade assoc. GA 501(c)(6) NA GSMA BRASIL TELECOMUNICACOES LTDA 17th floor av das nacoes unidas sao paulo BR 12551 DIGITAL ADVOC BR GSM ASSOCIATION c corp 433343 433144 1.00000 false GSMA SERVICES INDIA PRIVATE LIMITED LEV 1 PARSVNATH TOWER BHAI VEER SINGH MARG NEW DELHI IN 110001 DIGITAL ADVOC IN GSM ASSOCIATION c corp 1573677 755416 1.00000 false GSMA SRL Av Del Libertador 6810 FL 15 Buenos Aires AR C1429BMO DIGITAL ADVOC AR GSM ASSOCIATION C CORP 795168 97361 1.00000 false false false true true true false false false false false false false false true true true true false false GSM Association O 5293493 GSMA Limited O 375402 GSM Association D 17358047 GSMA Limited D 3598076 GSM Association E 19761005 GSMA Limited E 3832008 GSMA Limited P 1380950 GSM Association P 1567632 GSM Association C 1827262 GSM Association Q 635643 GSMA Limited Q 1252977