2018-08-07T15:10:45-05:00 2017-09-30 420714325 RSM US LLP 1861 International Dr STE 400 McLean VA 22102 990 2016-10-01 521527835 INTERNATIONAL FOUNDATION FOR ELECTORAL SYSTEMS INTE 2023506700 2011 Crystal Drive 10th Floor Arlington VA 22202 William R Sweeney Jr president 2023506700 2018-08-03 1 Yong Zhang CPA P01350962 7033366400 2016 2022-09-23 18:48:47Z William R Sweeney Jr 2011 Crystal Drive 10th Floor Arlington VA 22202 61652379 0 X WWW.IFES.ORG X 1987 DC IFES IS DEDICATED TO EXTENDING DEMOCRACY WORLDWIDE THROUGH PROVIDING TECHNICAL ASSISTANCE IN VOTER EDUCATION, ELECTION ADMINISTRATION, CIVIL SOCIETY, GOVERNANCE, RULE OF LAW AND POLITICAL PROCESSES. 22 22 201 25 0 0 56628913 61588344 0 0 22449 28008 729726 25969 57381088 61642321 5196598 13023564 0 0 27214790 25015268 0 0 5755 25674861 23733545 58086249 61772377 -705161 -130056 19167374 18463875 14859479 14286036 4307895 4177839 X IFES IS DEDICATED TO EXTENDING DEMOCRACY WORLDWIDE THROUGH PROVIDING TECHNICAL ASSISTANCE IN VOTER EDUCATION, ELECTION ADMINISTRATION, CIVIL SOCIETY, GOVERNANCE, RULE OF LAW AND POLITICAL PROCESSES. 0 0 14000481 8319058 Kenya: IFES provides targeted technical assistance to strengthen transitional democracies as well as provide technical electoral assistance across many areas of democracy development. These including Empowering the underrepresented to participate in the political process, education in electoral assistance, civil society, governance, women's rights and rule of law. 4755341 273000 Liberia: IFES provides targeted technical assistance to strengthen transitional democracies as well as provide technical electoral assistance across many areas of democracy development. These including Empowering the underrepresented to participate in the political process, education in electoral assistance, civil society, governance, women's rights and rule of law. 3043628 227490 Nigeria: IFES provides targeted technical assistance to strengthen transitional democracies as well as provide technical electoral assistance across many areas of democracy development. These including Empowering the underrepresented to participate in the political process, education in electoral assistance, civil society, governance, women's rights and rule of law. 30342647 4204016 Other Countries around the world: IFES provides targeted technical assistance to strengthen transitional democracies as well as provide technical electoral assistance across many areas of democracy development. These including Empowering the underrepresented to participate in the political process, education in electoral assistance, civil society, governance, women's rights and rule of law. 30342647 4204016 52142097 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 46 0 1 201 1 0 1 BM BG CB EG TT GG GT HA ID JO KE KG KV LI LY MK NP NI PP PK EZ CE TS UP ZI 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE X Astrid Vermeer CFO 2023506700 2011 Crystal Drive 10th Floor Arlington VA 22202 J Kenneth Blackwell Chairman, Director 1.00 X 0 0 0 Donald R Sweitzer Co Chairman, Director 1.00 X 0 0 0 William J Hybl Vice Chairman, Director 1.00 X 0 0 0 Barbara B Kennelly Vice Chairman, Director 1.00 X 0 0 0 June L DeHart Treasurer, Director 1.00 X 0 0 0 Thomas A Devine Secretary, Director 1.00 X 0 0 0 Wayne Allard Director 1.00 X 0 0 0 Rodney Bent Director 1.00 X 0 0 0 Judy Black Director 1.00 X 0 0 0 Kenneth A Cutshaw Director 1.00 X 0 0 0 William C Eacho Director 1.00 X 0 0 0 Frederick P Furth Director 1.00 X 0 0 0 Irena Hadziabdic Director 1.00 X 0 0 0 Steny Hoyer Director 1.00 X 0 0 0 Lesley Israel Director 1.00 X 0 0 0 Robert Livingston Director 1.00 X 0 0 0 Tom McDonald Director 1.00 X 0 0 0 M Peter McPherson Director 1.00 X 0 0 0 Cleta Mitchell Director 1.00 X 0 0 0 Denise L Nappier Director 1.00 X 0 0 0 Catlin O'Neill Director 1.00 X 0 0 0 Andres Pastrana Director 1.00 X 0 0 0 Rob Portman Director 1.00 X 0 0 0 Daniel F Runde Director 1.00 X 0 0 0 Randal C Teague Director 1.00 X 0 0 0 William R Sweeney Jr President & CEO 40.00 X 266712 0 47135 Astrid Vermeer Chief Financial Officer 40.00 X 0 0 0 Michael D Svetlik Vice President, Programs 40.00 X 189256 0 24311 FERNANDO MONASTERIOS BARRAGAN CFO (Ending 05/17) 40.00 X 92250 0 14981 PETER ERBEN Chief of Party 40.00 X 398280 0 18749 MICHAEL YARD Chief of Party 40.00 X 344861 0 100862 PAUL GUERIN Chief of Party 40.00 X 327718 0 0 DAVID ENNIS Chief of Party 40.00 X 261984 0 0 NICOLAS KACZOROWSKI Chief of Party 40.00 X 256742 0 9047 2137803 0 215085 65 0 1 0 JORDAN PIONEERS PO BOX 3034 Amman JO 11181 Printing service 1009847 MARRIOTT MARQUIS WDC 901 MASSACHUSETTS AVENUE NW washington DC 20001 event service 543140 VORYS SATER SEYMOUR 1909 K STREET NW SUITE 900 washington DC 20016 legal service 360788 SES TECHCOM SA CHATEAU DE BETZDORF BETZSDORF LU L-6815 Technical Services 300000 RSM US LLP 1861 International dr ste 400 mclean VA 22102 accounting services 279140 23 108214 46969013 14511117 61588344 28008 28008 15786 108214 10058 5728 5728 Other Revenue 900009 20241 20241 20241 61642321 0 0 53977 13023564 13023564 527414 427125 100289 18802739 15407455 3386939 8345 623437 465330 158107 4240642 3165191 1075451 821036 612817 208219 278308 147760 130548 260107 85504 174603 6009847 5192284 817463 100 4552486 3679223 866865 6398 1321939 1321939 3616127 3377055 238102 970 4084419 3419439 664980 258020 258020 Commodities 3139350 3139350 Bad Debt 223000 223000 fund. exp on ln 8b -10058 -10058 61772377 52142097 9624525 5755 1000 500 9451465 13494502 4914977 802276 682206 507701 5075947 2137145 3170786 2938802 946940 720094 19167374 18463875 3737900 3762393 7280382 6645241 3841197 3878402 14859479 14286036 X 3900147 3816928 407748 360911 4307895 4177839 19167374 18463875 -130056 0 X X 0 1 X 1 1 1 X 79313542 68200398 72044762 56628913 61588344 337775959 79313542 68200398 72044762 56628913 61588344 337775959 337775959 13614 24207 98203 22449 28008 186481 847148 36027 883175 338845615 0.99680 0.99980 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2015 Amount: $ 830,198. 2016 Amount: $ 20,241. Fundraising Income - 2015 Amount: $ 16,950. 2016 Amount: $ 15,786. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3303466 422111 2881355 1772481 1715034 57447 2938802 deferred rent 3878402 3878402 X 61700802 48423 48423 61652379 -10058 -10058 61642321 61830858 48423 48423 61782435 -10058 -10058 61772377 Part X, Line 2: The Internal Revenue Service has determined that IFES is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, except for taxes on unrelated business income. For the years ended September 30, 2017 and 2016, IFES has substantially no activities subject to unrelated business income taxes. IFES is not classified as a private foundation under Section 509(a)(1) of the Internal Revenue Code. In accordance with authoritative guidance on accounting for uncertainty in income taxes issued by the FASB, IFES recognizes tax liabilities for uncertain tax positions when it is more likely than not that a tax position will not be sustained upon examination and settlement with various taxing authorities. Liabilities for uncertain tax positions are measured based upon the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes and accounting in interim periods. IFES recognizes interest accrued and penalties related to unrecognized tax benefits, if any, as income tax expense. With few exceptions, IFES is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years ended before 2014. Management has evaluated IFES's tax positions and has concluded that IFES has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Part XI, Line 4b - Other Adjustments: fund. exp on ln 8b -10,058. Part XII, Line 4b - Other Adjustments: fund. exp on ln 8b -10,058. 1 Central America and the Caribbean 0 0 Grantmaking 56605 Central America and the Caribbean 1 6 Program Services Technical Electoral Assistance and Education 2709348 East Asia and the Pacific 0 0 Grantmaking 2097728 East Asia and the Pacific 4 62 Program Services Technical Electoral Assistance and Education 11031576 Europe (Including Iceland & Greenland) 6 41 Program Services Technical Electoral Assistance and Education 84496 Middle East and North Africa 0 0 Grantmaking 849918 Middle East and North Africa 4 36 Program Services Technical Electoral Assistance and Education 8394821 North America 0 0 Program Services Technical Electoral Assistance and Education 1030220 Russia and Neighboring States 0 0 Grantmaking 151739 Russia and Neighboring States 6 41 Program Services Technical Electoral Assistance and Education 6160454 South America 1 5 Program Services Technical Electoral Assistance and Education 1619 South Asia 0 0 Grantmaking 432043 South Asia 2 24 Program Services Technical Electoral Assistance and Education 5701495 Sub-Saharan Africa 0 0 Grantmaking 9435530 Sub-Saharan Africa 4 61 Program Services Technical Electoral Assistance and Education 26315381 15 145 13 131 28 276 26254712 48198261 74452973 Central America and the Caribbean Technical Electoral Assistance and Education 24640 Check/Wire Central America and the Caribbean Technical Electoral Assistance and Education 31965 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 30096 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 65192 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 29541 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 21584 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 36347 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 6734 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 128385 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 15018 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 8613 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 26504 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 624219 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 94679 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 28660 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 57970 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 80643 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 29951 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 20554 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 39188 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 154089 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 18971 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 44108 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 12432 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 67955 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 215776 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 87881 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 6870 Check/Wire East Asia and the Pacific Technical Electoral Assistance and Education 137409 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 35254 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 7140 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 18861 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 37465 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 14251 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 27943 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 26014 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 262431 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 265561 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 87008 Check/Wire Middle East and North Africa Technical Electoral Assistance and Education 68000 Check/Wire Russia and Neighboring States Technical Electoral Assistance and Education 39110 Check/Wire Russia and Neighboring States Technical Electoral Assistance and Education 89604 Check/Wire Russia and Neighboring States Technical Electoral Assistance and Education 24443 Check/Wire South Asia Technical Electoral Assistance and Education 57786 Check/Wire South Asia Technical Electoral Assistance and Education 9006 Check/Wire South Asia Technical Electoral Assistance and Education 13960 Check/Wire South Asia Technical Electoral Assistance and Education 7461 Check/Wire South Asia Technical Electoral Assistance and Education 17588 Check/Wire South Asia Technical Electoral Assistance and Education 105461 Check/Wire South Asia Technical Electoral Assistance and Education 61086 Check/Wire South Asia Technical Electoral Assistance and Education 83826 Check/Wire South Asia Technical Electoral Assistance and Education 33436 Check/Wire South Asia Technical Electoral Assistance and Education 42002 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 1248212 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 21203 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 62637 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 47200 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 5717 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 2518396 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 273000 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 179755 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 17414 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 4751046 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 9117 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 7870 Check/Wire Sub-Saharan Africa Technical Electoral Assistance and Education 293962 Check/Wire 66 0 0 0 0 0 0 1 Part I, Line 2: IFES WORKS CLOSELY WITH GRANT RECIPIENTS. BUDGETS ARE PROVIDED FOR EXPECTATIONS, ACTUAL EXPENSES ARE COMPARED TO THE APPROVED BUDGETS TO ENSURE EXPENDITURES ARE IN LINE WITH APPROVED BUDGET, AND PAYMENTS ARE MADE PERIODICALLY NOT ALL AT ONCE UP FRONT. THIS WAY, ISSUES CAN BE RESOLVED WHERE NON COMPLIANCE IS NOTED. Part I, line 3: The organization uses GAAP to report expenditures in a foreign region. SCHEDULE F, PART IV, LINE 6: THE ORGANIZATION HAS FILED FORM 5713 UNDER SEPARATE COVER TO THE IRS. THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 990-T. Manatt Dinner 124000 108214 15786 10058 124000 108214 15786 10058 10058 5728 X 1 1 X X X 0 0 0 0 0 0 0 0 0 William R Sweeney Jr President & CEO 259854 0 0 0 6858 0 16167 0 30968 0 313847 0 0 0 Michael D Svetlik Vice President, Programs 188446 0 0 0 810 0 9834 0 14477 0 213567 0 0 0 PETER ERBEN Chief of Party 227648 0 0 0 170632 0 0 0 18749 0 417029 0 0 0 MICHAEL YARD Chief of Party 224893 0 0 0 119968 0 8800 0 92062 0 445723 0 0 0 PAUL GUERIN Chief of Party 173223 0 0 0 154495 0 0 0 0 0 327718 0 0 0 DAVID ENNIS Chief of Party 175385 0 0 0 86599 0 0 0 0 0 261984 0 0 0 NICOLAS KACZOROWSKI Chief of Party 204418 0 0 0 52324 0 0 0 9047 0 265789 0 0 0 Part I, Line 1a The following employees received housing allowance during the year, which is taxable and reported on column B(iii) of Part II of Schedule J: Peter Erben: $38,750 Michael yard: $47,800 Paul Guerin: $55,500 David Ennis: $45,557 Nicolas Kaczorowski: $20,808 Form 990, Part VI, Section B, line 11b THE COMPLETED FORM 990 IS TRANSMITTED TO THE CHAIRMAN, President &CEO, AND THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING THE DOCUMENT. AT THE SUBSEQUENT QUARTERLY BOARD MEETING, THE DOCUMENT IS PRESENTED TO ALL BOARD MEMBERS AND IS FORMALLY ACCEPTED AS PART OF THE AUDIT COMMITTEE REPORT. Form 990, Part VI, Section B, line 12c IFES' CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY MANAGEMENT AND LEGAL COUNSEL. ANY REVISIONS DEEMED APPROPRIATE ARE SUBMITTED TO THE BOARD OF DIRECTORS FOR ITS REVIEW, CONSIDERATION, AND ADOPTION. DIRECTORS COMPLETE AND FILE WITH THE SECRETARY A QUESTIONNAIRE AS TO EACH'S KNOWLEDGE OF AND COMPLIANCE WITH THE POLICY AND DISCLOSE THROUGH THAT PROCESS ANY KNOWN OR SUSPECTED CONFLICT SO THAT THE DISINTERESTED DIRECTORS CAN ADDRESS AND RESOLVE THE MATTER. Form 990, Part VI, Section B, line 15 IFES MAINTAINS A COMPENSATION PLAN THAT IS SUPPORTED BY COMPENSATION SURVEYS AND MARKET DATA AVAILABLE VIA THE INTERNET AND DC BASED HEADHUNTERS. THE CEO'S COMPENSATION IS SET BY THE CHAIRMAN OF THE BOARD AND THE EXECUTIVE COMMITTEE. THE CURRENT CEO'S COMPENSATION IS WITHIN THE ESTABLISHED COMPENSATION PLAN RANGE FOR THE POSITION. THE HUMAN RESOURCES MANAGER OBTAINS MULTIPLE COMPENSATION SURVEYS AND SALARY DATA, WHEREBY EMPLOYEES AND OFFICERS ARE RANKED AND COMPARED TO THE COMPENSATION STRUCTURE AND PAY BANDING PLAN AND THEN MAKES RECOMMENDATIONS TO THE CEO. THE HUMAN RESOURCES BOARD COMMITTEE APPROVES THE COMPENSATION STRUCTURE AND PAY BANDS. CONTEMPORANEOUS DOCUMENTATION IS KEPT REGARDING THE DELIBERATIONS AND DECISIONS. Form 990, Part VI, Section C, line 19 Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in section 6104(d). 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 VI, line 14 IFES RECEIVES GRANTS AND CONTRACTS FROM THE US GOVERNMENT, WHEREBY WE HAVE TO APPLY THE REGULATIONS CONTAINED IN OMB CIRCULAR A133 AND THE FEDERAL ACQUISITION REGULATIONS . THESE REQUIREMENTS STATE THAT WE MUST RETAIN CERTAIN RECORDS PERMANENTLY AND CERTAIN RECORDS FOR A PERIOD OF SIX YEARS FROM THE DATE OF FINAL PAYMENT ON A GRANT OR CONTRACT. THE DOCUMENT RETENTION AND DESTRUCTION POLICY OF IFES APPLIES TO ALL RECORDS CREATED BY IFES OR OTHERWISE STORES AND UTILIZED FOR IFES PROJECTS OR ADMINISTRATIVE PURPOSES. RECORDS THAT ARE NOT LISTED IN THE RECORD RETENTION SCHEDULE WILL BE RETAINED FOR THE LENGTH OF TIME APPLICABLE TO SUBSTANTIALLY SIMILAR RECORDS LISTED IN THE SCHEDULE.