2018-12-19T10:54:25-06:00 2018-03-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2017-04-01 522158152 THE HALO TRUST (USA) INC % MICHAEL DARBY HALO 2023311266 1730 RHODE ISLAND AVE NW Suite 206 WASHINGTON DC 20036 MICHAEL DARBY treasurer 2023311266 2018-12-18 true MARY TORRETTA P00847851 7038477500 2018-12-18 209.220.136.124 54681420183535000000 2018-12-19 P AA918D8483008E32154F6CC583B06457B9AF9E42 AA918D8483008E32154F6CC583B06457B9AF9E42 2017 2019-02-21 02:37:17Z JAMES COWAN 1730 RHODE ISLAND AVE NWSt403 WASHINGTON DC 20036 30408700 false X www.halotrust.org X 1999 MD THE HALO TRUST (USA), INC. CREATES SAFE AND SECURE ENVIRONMENTS IN WAR TORN COMMUNITIES BY CLEARING LANDMINES STOCKPILES OF WEAPONS AND DESTROYING UNEXPLODED ORDNANCE. 8 8 10 8 0 0 34834805 30381327 0 0 1239 8358 0 -44412 34836044 30345273 17806622 16592681 0 0 9788826 2400240 0 0 311423 6595087 1623093 34190535 20616014 645509 9729259 4943957 15773444 865606 1947948 4078351 13825496 X SEE SCHEDULE O false false 19532570 16592681 0 SEE SCHEDULE O 19532570 true true false true false false false false false false true false false false false true true false false true true true false false true false false false false true false false false false false false false false true false false false false false false false false true X 19 0 true 10 true false true false false false true true false false false X 8 8 false false false false false false false true true false false true true true true true true true false false AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA X X MICHAEL DARBY 2023311266 1730 RHODE ISLAND AVE SUITE 206 Washington DC 20036 X NICK NOBBS BOARD MEMBER 5.0 0.0 X 0 0 0 AMANDA PULLINGER BOARD MEMBER 5.0 0.0 X 0 0 0 ANASTASIA STATEN BOARD MEMBER 5.0 0.0 X 0 0 0 REXON RYU BOARD MEMBER 5.0 0.0 X 0 0 0 ANDREW LYONS BOARD MEMBER 5.0 0.0 X 0 0 0 Brad Tirpak Board Member 5.0 0.0 X 0 0 0 Nigel Robinson BOARD MEMBER 5.0 0.0 X 0 0 0 Mia Hamwey CHAIR through 6/28/2018 5.0 0.0 X 0 0 0 ADAM JASINSKI EXECUTIVE DIRECTOR 40.0 0.0 X 142219 0 0 JAMES COWAN President 10.0 0.0 X 233350 0 0 ANTHONY WIGAN SECRETARY 5.0 0.0 X 107250 0 0 MICHAEL DARBY TREASURER 5.0 0.0 X 126860 0 0 609679 0 0 4 false true true 0 10840 120470 16230641 14019376 24579 30381327 0 8358 8358 0 0 0 0 0 0 19015 120470 63427 -44412 -44412 0 0 0 0 0 0 0 30345273 -36054 0 0 16592681 16592681 0 145406 145406 0 1986142 1554378 199595 232169 0 0 268692 268692 0 78392 78282 110 125093 125093 0 0 0 0 0 140914 74553 66361 0 0 0 121741 32149 77252 12340 0 0 0 0 3726 3726 26107 13423 12684 VEHICLE EXPENSES 407428 407428 OPERATING COSTS 279796 279796 FIELD AND STAFF EXPENSES 151977 151977 EQUIPMENT 167725 167725 120194 64321 55430 443 20616014 19532570 772021 311423 3317958 8583750 0 0 1378945 7111372 167214 42465 0 0 0 0 0 0 0 0 9773 13138 38092 29836 3507 8256 0 0 0 0 0 0 0 0 66560 14463 4943957 15773444 865606 1947948 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 865606 1947948 X 2456493 13529406 1621858 296090 0 0 4078351 13825496 4943957 15773444 X 9729259 17886 X false true X true true true X 20755821 20472549 20692615 34834805 30381327 127137117 0 0 20755821 20472549 20692615 34834805 30381327 127137117 10152292 116984825 1473 831 1183 1239 8358 13084 0 0 0 0 0 19015 19015 127169216 0.91992 0.99884 X false false false false false false true 8456 false false 8456 false Schedule C, Part II-B, Line 1g DURING THE YEAR, THE HALO TRUST (USA), INC. ENGAGED IN DIRECT CONTACT WITH LEGISLATORS OR THEIR STAFF, IN MEETINGS AND BY EMAIL, IN RELATION TO THE FOLLOWING FEDERAL LEGISLATION: - FY18 AND FY19 APPROPRIATIONS - DELTA ACT (H.R.4819 / S.R.3196) 38092 29836 8256 8256 0 0 X 30703539 340380 17886 358266 30345273 30345273 20956394 340380 340380 20616014 20616014 LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) SCHEDULE D, PART X, LINE 2 HALO follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. HALO is exempt from federal income tax under Internal Revenue Code (the Code) Section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. HALO has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The tax years ended March 31, 2018, 2017, 2016 and 2015 are still open to audit for both federal and state purposes. HALO has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XI, LINE 2D FOREIGN EXCHANGE ADJUSTMENT: $ 17,886 true Europe (Including Iceland and Greenland) Grantmaking 16592681 Europe (Including Iceland and Greenland) 1 Program Services MINE ACTION 152217 Russia and the Newly Independent States 2 76 Program Services MINE ACTION 1655876 East Asia and the Pacific 2 Program Services MINE ACTION 10653 Sub-Saharan Africa 1 60 Program Services MINE ACTION 1007261 South Asia 1 Program Services MINE ACTION 113882 7 136 7 136 19532570 19532570 Europe (Including Iceland and Greenland) 16592681 WIRE 1 false false false false false false Grant Making and Grant Monitoring Procedures Form 990, Schedule F, Part I, Line 1 During the year, HALO USA continued to enter into various Subgranting Agreements with The HALO Trust (UK) for the latter to perform the services described in the Statement of Objectives included in the U.S. Department of State Federal Assistance Award, largely being the provision of landmine clearance, stockpile management and destruction of unexploded ordnance. HALO USA, as prime grant recipient carries out rigorous grant monitoring in accordance with Part III, office of management and budget, 2 CFR chapter 1, chapter 2, part 200 et al. ACCOUNTING METHOD FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN F The expenditures, per region, are presented on the accrual method of accounting. AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA NK Dinner 103932 90667 13265 350 795 10698 2917 26340 NK Reception 17525 17425 100 917 4739 18028 12378 5650 7300 350 9021 139485 120470 19015 350 795 17998 4184 40100 63427 -44412 X false false false false false false false false JAMES COWAN President 233350 0 0 0 0 0 0 0 0 0 233350 0 0 0 ANTHONY WIGAN SECRETARY 107250 0 0 0 0 0 0 0 0 0 107250 0 0 0 MICHAEL DARBY TREASURER 126860 0 0 0 0 0 0 0 0 0 126860 0 0 0 COMPENSATION HALO USA does not compensate its board members or the following officers: James Cowan (President), Anthony Wigan (Secretary), and Michael Darby (Treasurer). Each received compensation in 2017 from an unrelated organization, the HALO Trust (UK). The figures shown on Part VII and Schedule J are the gross remuneration paid by the HALO Trust (UK). Adam Jasinski (Executive Director) is an employee of HALO USA and received compensation in 2017 from HALO USA. X 1 24579 Sale of stocks false true true Schedule M, Part I, Line 9, Column (B) The organization is reporting the number of contributions in column (b). Schedule M, Part I, Line 32B The organization uses a variety of brokerage and service companies to convert non-cash gifts to cash based on the type of non-cash gift received. Salaries, Other Compensation, Employee Benefits Part I, Line 15 The reduction noted in the expenditures incurred on this line is due to The HALO Trust (USA), Inc. ("HALO USA") sub granting the implementation of PMWRA awards to The HALO Trust (UK). Current Year Net Assets Part I, Line 22 The net asset balance of $13,825,496 is a cumulative balance of temporarily restricted funds of $296,090 (funds which have been received in advance of the activity being delivered) and unrestricted funds of $13,529,406 which are unrestricted incomes and contributions receivable in future periods. ORGANIZATIONS MISSION PART III, LINE 1 HALO USA IS A NOT FOR PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF REMOVAL OF THE DEBRIS OF WAR IN VARIOUS AREAS OF THE WORLD. HALO USA IS SUPPORTED PRIMARILY FROM GRANTS BY THE UNITED STATES DEPARTMENT OF STATE AND OTHER AGENCIES. HALO USA ALSO RECEIVES SUPPORT FROM FOUNDATIONS, INDIVIDUALS, AND OTHER ORGANIZED CHARITIES. PROGRAM SERVICE ACTIVITY PART III, LINE 4A HALO USA FUNDS THE WORK OF 136 EMPLOYEES GLOBALLY. IN 2017, HALO USA HAD CONTINUED OPERATIONS IN AFGHANISTAN, ANGOLA, CAMBODIA, COLOMBIA, LAOS, NAGORNO KARABAKH, SOMALIA, SRI LANKA, WEST BANK, AND ZIMBABWE. IN 2017 NEW OPERATIONS WERE GRANTED IN NEW COUNTRIES EL SALVADOR, GUINEA BISSAU, GUATEMALA, HONDURAS, YEMEN AND UKRAINE. THE OPERATIONS AND ADMINISTRATIVE MANAGEMENT OF HALO USA ARE CARRIED OUT WITHIN A UNIFIED ORGANIZATION STRUCTURE INCLUDING THE HALO TRUST, A CHARITY REGISTERED WITH THE CHARITY COMMISSION FOR ENGLAND AND WALES AND THE OFFICE OF THE SCOTTISH CHARITY REGULATOR. THIS UNIFIED STRUCTURE LEADS TO ECONOMIES OF SCALE AND OPTIMUM EFFICIENCY IN THE USE OF RESOURCES IN ALL OVERSEAS PROGRAMS WHERE HALO IS ENGAGED IN ITS MISSION. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES PART V, LINE 4B GEORGIA, ANGOLA, KOSOVO, NAGORNO KARABAKH, UNITED KINGDOM. HALO USA SUBMITS AN FBAR. FORM 990 REVIEW PROCESS PART VI, LINE 11B THE TREASURER PREPARES THE FORM 990 ALONG WITH SUPPLEMENTARY DATA AND RECONCILIATION TO THE INDEPENDENT ACCOUNTING FIRM GRANT THORNTON. THE FORM 990 RETURN DRAFT IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD TO REVIEW PRIOR TO ITS FILING. CONFLICT OF INTEREST POLICY PART VI, LINE 12C THE BYLAWS ADDRESS THE RULES TO BE OBSERVED RELATING TO CONFLICTS OF INTEREST. EACH DIRECTOR SIGNS ANNUALLY A CONFLICTS OF INTEREST LETTER CONFIRMING THEIR AGREEMENT TO COMPLY WITH THE POLICY. Process for Determining Compensation Part VI, Line 15a The compensation of the Executive Director is determined independent of management by the trustees and board of HALO USA. DOCUMENT DISCLOSURE PART VI, LINE 19 THE ORGANIZATION PROMPTLY PROVIDES THE REQUESTED INFORMATION BY E-MAIL OR MAIL. THE FORMS 1023 AND 990 AND THE SHORT LENGTH FINANCIAL STATEMENTS ARE MADE AVAILABLE ON HALO'S WEBSITE. Compensation Part VII, Line 1; Schedule J, Part II HALO USA does not compensate its board members or the following officers: James Cowan (President), Anthony Wigan (Secretary), and Michael Darby (Treasurer). Each received compensation in 2017 from an unrelated organization, the HALO Trust (UK). The figures shown on Part VII and Schedule J are the gross remuneration paid by the HALO Trust (UK). Adam Jasinski (Executive Director) is an employee of HALO USA and received compensation in 2017 from HALO USA. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 FOREIGN EXCHANGE ADJUSTMENT: $ 17,886