2018-02-27T18:17:38-06:00 2016-12-31 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2016-01-01 521231983 Aga Khan Foundation USA % NAZLIN PEPERMINTWALA AGAK 2022932537 1825 K Street NW Suite 901 Washington DC 20006 NAZLIN PEPERMINTWALA Assoc Dir of Finance 2022932537 2018-02-26 true Joyce Underwood P00022361 7038930600 2018-02-26 4.16.159.234 54621820171355000038 2017-05-15 P B65468E77E574022DFAFDDD85F96250DECB19090 D3219F30755993C5424F1576AF8CB0C9953A6B1C 2016 2021-01-29 14:40:06Z X Aleem Walji 1825 K Street NW901 Washington DC 20006 42434046 false X www.akfusa.org X 1981 DC See Schedule O 11 11 45 2000 0 52586744 39381308 0 0 -473574 300066 -815920 632957 51297250 40314331 40614253 27471438 0 0 2808899 2752909 0 0 116080 4744589 3704375 48167741 33928722 3129509 6385609 169931361 174582487 8553900 6526035 161377461 168056452 X SEE SCHEDULE O false false 5610245 5610245 0 MULTI-INPUT AREA DEVELOPMENT GLOBAL DEVELOPMENT ALLIANCE (MIAD GDA). OBJECTIVES: (1) TO IMPROVE QUALITY OF LIFE FOR RESIDENTS OF AFGHANISTAN'S BADAKHSHAN PROVINCE INCLUDING THEIR SOCIAL AND ECONOMIC STATUS; (2) TO ESTABLISH A MODEL FOR A SUSTAINABLE, REPLICABLE FINANCING MECHANISM FOR BOTH REGIONAL SOCIAL AND ECONOMIC DEVELOPMENT. QUALITY OF LIFE WILL BE IMPROVED THROUGH SOCIAL DEVELOPMENT ACTIVITIES WITHIN HEALTH, EDUCATION, RURAL LIVELIHOODS, AND SUB-NATIONAL GOVERNANCE IMPLEMENTED WITHIN BADAKHSHAN. AFTER FIVE TO TEN YEARS, INVESTMENTS INTO ECONOMIC DRIVERS WITHIN AFGHANISTAN AND CENTRAL ASIA WILL GENERATE REVENUES TO FUEL SOCIAL DEVELOPMENT BEYOND THE MIAD GDA'S PROGRAM LIFE. 1318611 1318611 0 FOOD FOR THE PROGRESS IN MALI: THE PROJECT WILL INCREASE AGRICULTURAL PRODUCTIVITY BY DEVELOPING NEW RICE AND GARDEN PLOTS, WHILE REHABILITATING CURRENT PLOTS. THE PROJECT WILL ALSO TRAIN PRODUCERS IN IMPROVED AGRICULTURAL TECHNIQUES, AND BUILD BUSINESS MANAGEMENT CAPACITY. AKF HAS CREATED AND/OR BUILT THE CAPACTIY OF VILLAGE ORGANIZATIONS, COOPERATIVES, AND COMMUNITY BASED SAVINGS GROUP IN MANAGEMENT, GROUP SELLING, RESOURCE MOBILIZATION, AND GOOD GOVERNANCE. THE PROJECT ALSO INTEGRATES FUNCTIONAL LITERACY TRAINING INTO ITS CAPACITY BUILDING ACTIVITIES. THE PROJECT WILL ALSO EXPAND TRADE OF AGRICULTURAL PRODUCTS BY TRAINING FARMERS IN POST-HARVEST TECHNIQUES; STRENGTHENING CEREAL VALUE CHAINS; CREATING MARKET LINKAGES; AND PROVIDING MICROFINANCE SERVICES. 1246157 1246157 0 MozaCaju Goal: Improve the incomes of smallholders farmers by increasing the productivity and trade of cashew. Project objectives are to a) enable processors/ roasters to implement the necessary innovations that lead to the required food safety standards, traceability and certification and b) ensure sufficient, predictable and socially responsible supply through production improvements, liquidity in the supply chain (sufficient working capital to procure raw cashews) and stimulation of supplier loyalty though shared value models. 21742085 19296425 198019 29917098 true true false false false false false false false false true true true false true true true false false false true true false false true false false true true true false false false false false false false false true true false false false true false false false true 20 0 true 45 true false false false false false true true false false false false X 11 11 true false false false false false false true true false false true true true true true true true true false X X NAZLIN PEPERMINTWALA 2022932537 1825 K STREET NW 901 Washington DC 20006 HIS HIGHNESS SHAH KARIM AL-HUSSEINI AGA KHAN, CHAIRMAN 1.0 0.0 X 0 0 0 PRINCE AMYN AGA KHAN DIRECTOR 1.0 0.0 X 0 0 0 MAITRE ANDRE ARDOIN DIRECTOR 1.0 0.0 X 0 0 0 GUILLAME DE SPOELBERCH DIRECTOR 1.0 0.0 X 0 0 0 MOHAMED ASHRAF RAMJI SECRETARY/TREASURER 5.0 0.0 X X 0 0 0 AZIZ VALLIANI CHAIRMAN NATIONAL COMMITTEE 5.0 0.0 X 0 0 0 JEHAN VELJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 SULTANA MANGALJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 ZAMILA KARIMI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 ALNOOR SHIVJI MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 EBOO PATEL MEMBER, NATIONAL COMMITTEE 1.0 0.0 X 0 0 0 ALEEM WALJI CHIEF EXECUTIVE OFFICER 40.0 0.0 X 322170 0 31508 NOORDIN MOLOO CHIEF FINANCIAL OFFICER 40.0 0.0 X 165468 0 20846 ELIZABETH GRANT PROGRAM MANAGER 40.0 0.0 X 128634 0 16970 Karim Juma Assoc Director Donor Services 40.0 0.0 X 112064 0 15965 Martha Sipple Manager Communications 40.0 0.0 X 109322 0 15745 837658 0 101034 7 false true false 0 9854188 1706188 13322642 14498290 3527370 39381308 0 314037 198019 116018 0 0 0 0 0 873876 887847 -13971 -13971 -13971 2048794 9854188 1231868 816926 816926 0 0 0 0 0 0 NET CSV LIFE INSURANCE -183969 -183969 -183969 40314331 198019 735004 509159 509159 202028 202028 26760251 26760251 0 539992 539992 0 1786385 87932 1698453 0 75807 704 75103 196897 5489 191408 153828 6731 147097 0 35231 7229 28002 106080 49910 56170 0 0 0 463524 355511 108013 0 53638 3411 50227 166635 2720 163390 525 36623 36623 0 346513 346513 230683 85440 145243 0 96434 96434 0 0 1474412 1472112 2300 8736 8736 PROPERTY TAXES & LICENSES 620538 0 620538 0 STAFF COST ALLOCATION 0 371882 -371882 0 FUNDRAISING EXPENSES 65328 65328 33928722 29917098 3895544 116080 1000 1000 46556115 46845751 16616996 12679248 0 0 0 0 0 0 7500000 0 0 0 0 0 94409723 20111412 75074723 74298311 0 0 19690369 22887165 0 14250000 0 0 4492158 3621012 169931361 174582487 3656355 1962083 2572447 985576 2268088 3495861 0 0 0 0 0 0 0 0 0 0 57010 82515 8553900 6526035 X 145532240 153849019 15845221 14207433 0 0 161377461 168056452 169931361 174582487 6385609 293382 X X false true X true true true X 38785378 38031331 43750134 52586744 39381308 212534895 0 0 38785378 38031331 43750134 52586744 39381308 212534895 11713146 200821749 103039 88516 77075 64078 128717 461425 315607 276898 201481 0 816926 1610912 0 214607232 0.93576 0.92838 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60651176 60651176 32845580 20092520 12753060 0 22900 18892 4008 890067 890067 74298311 CSV OF LIFE INSURANCE POLICIES 19748145 F 10,504 SHS EQUITY INVESTMENTS 3139020 F 22887165 NOTES RECEIVABLE 14250000 F 14250000 0 DEFERRED RENT 82515 82515 X 41839580 293382 1231867 1525249 40314331 40314331 35160589 1231867 1231867 33928722 33928722 PART X, LINE 2 The Foundation has adopted ASC 740-10, Accounting for Uncertainty in Income Taxes. Under ASC 740-10, the Foundation must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely than not that the position will be sustained. The Foundation does not believe there are any unrecognized tax benefits that need to be recorded. PART XI, LINE 2D Other Amounts included in financials not in the return: EXCESS OF FUNDRAISING EVENT revenue OVER expense $1,231,867. PART XII, LINE 2D Other Amounts included in financials not in the return: EXCESS OF FUNDRAISING EVENT revenue OVER expense $1,231,867. true Europe (Including Iceland and Greenland) Grantmaking Multi sector - see V 4593479 North America Grantmaking Multi sector - see V 539562 Russia and the Newly Independent States Grantmaking Multi sector - see V 3521395 South Asia Grantmaking Multi sector - see V 9541927 Sub-Saharan Africa Grantmaking Multi sector - see V 8705966 South Asia Investments 3139020 30041349 30041349 Europe (Including Iceland and Greenland) see part v 258681 wire Europe (Including Iceland and Greenland) see part v 377686 wire Europe (Including Iceland and Greenland) see part v 1345000 wire Europe (Including Iceland and Greenland) see part v 258410 wire Europe (Including Iceland and Greenland) see part v 2353702 wire North America see part v 539562 wire Russia and the Newly Independent States see part v 930915 wire Russia and the Newly Independent States see part v 1223738 wire Russia and the Newly Independent States see part v 1366742 wire South Asia see part v 6599517 wire South Asia see part v 157586 wire South Asia see part v 576191 wire South Asia see part v 1015811 wire South Asia see part v 1192822 wire Sub-Saharan Africa see part v 2080911 wire Sub-Saharan Africa see part v 2558158 wire Sub-Saharan Africa see part v 2558158 wire Sub-Saharan Africa see part v 1001000 wire Sub-Saharan Africa see part v 2024897 wire 19 0 false false true false false false Part I, Line 2 AKF U.S.A. HAS THE FOLLOWING PROCEDURES IN PLACE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES: - GRANT AGREEMENTS AND MEMORANDUMS OF UNDERSTANDING ARE SIGNED WITH ALL IMPLEMENTING PARTNERS IN THE FIELD OUTLINING THEIR OBLIGATIONS AND RESPONSIBILITIES VIS-A-VIS USE OF GRANTED U.S. GOVERNMENT AND/OR PRIVATE FOUNDATION FUNDS; - IMPLEMENTING PARTNERS SUBMIT AT A MINIMUM, QUARTERLY FINANCIAL AND NARRATIVE REPORTS. THESE REPORTS ARE ANALYZED AT THE AKF U.S.A. OFFICE FOR INTERNAL DISCREPANCIES AND FOR ANY DISALLOWABLE SPENDING OR ACTIVITIES; - RESPONSIBLE OFFICERS FROM AKF U.S.A. VISIT IMPLEMENTING PARTNERS IN THE FIELD TO ENGAGE ON GRANT COMPLIANCE. THE FREQUENCY OR TIMING OF THESE VISITS IS DETERMINED BY THE NATURE OF A PARTICULAR GRANT AND THE INTERNAL MONITORING CAPACITIES OF A PARTICULAR IMPLEMENTING PARTNER. PART I, LINE 3 and Part II, line 1 EXPLANATION: METHOD USED TO ACCOUNT FOR EXPENDITURES IS ACCRUAL BASIS. part ii, line 1, Column d Purpose of grant: Multi sector - health, educaiton, civil society, micro finance & rural development. AKF Walks 8416214 6862600 1553614 94123 115479 642962 AKF Golf 1153181 883001 270180 35868 136185 67131 0 2333587 2108587 225000 525 139595 11902982 9854188 2048794 130516 251664 849688 1231868 816926 true HH PRINCE AGA KHAN SHIA IMAMI ISMAILI COUNCIL 1700 FIRST COLONY SUGAR LAND TX 77479 061204397 369387 see part iv MANAGEMENT SYSTEM INTL 600 WATER ST WASHINGTON DC 20024 521215041 139772 CIVIL SOCIETY 0 2 AKF USA INTERNSHIP PROGRAM 5 202028 Part I, line 2 Description of Procedure for Monitoring Use of Funds: akf u.s.a. has in place the following procedures for monitoring the use of grant funds in the united states: - grant agreements are signed with all implementing partners in the field outlining their responsibilities and obligations. - implementing partners submit, at a minimum quarterly financial and narrative reports. these reports are analyzed at the akf u.s.a. office for internal discrepancies and for any disallowable spending or activities. Part II, line 1, column (h) INSTITUTIONAL SUPPORT - QUALITY OF LIFE X X X X false false false false false false false false false ALEEM WALJI CHIEF EXECUTIVE OFFICER 322170 0 0 0 0 0 4400 0 27108 0 353678 0 0 0 NOORDIN MOLOO CHIEF FINANCIAL OFFICER 165468 0 0 0 0 0 13910 0 6936 0 186314 0 0 0 X 1 450000 FAIR MARKET VALUE X 9 873875 FAIR MARKET VALUE X 1 2088424 FAIR MARKET VALUE X goods for fundraising events 82 115071 Fair Market Value false true true SCHEDULE M, LINE 32B IN ACCORDANCE WITH THE USDA GRANT AGREEMENT, THE ORGANIZATION USED THE SERVICES OF ACDI/VOCA TO MONETIZE THE DONATED FOOD INVENTORY IN ORDER TO GENERATE CASH PROCEEDS (MONETIZATION PROCEEDS) TO FINANCE PROGRAM COSTS. AKF UTILIZES WELL FARGO WEALTH ADVISORY SERVICES FOR ACCEPTING AND LIQUIDATING STOCK/PUBLICLY TRADED SECURITIES DONATION. Schedule M, Part I, column B The number of contributions or items contributed in column (b) is reported as the number of contributions received. Form 990, Part I, Line 1, AND PART III, Line 1: THE AGA KHAN FOUNDATION U.S.A. IS A PUBLIC, NON-DENOMINATIONAL, PHILANTHROPIC ORGANIZATION ESTABLISHED BY HIS HIGHNESS THE AGA KHAN. IT SEEKS TO PROMOTE SOCIAL DEVELOPMENT, PRIMARILY IN LOW INCOME COUNTRIES OF ASIA & AFRICA BY FUNDING PROGRAMS IN HEALTH, EDUCATION, RURAL DEVELOPMENT, CIVIL SOCIETY STRENGTHENING, AND THE ENVIRONMENT. Form 990, Part III, Line 4d: IN 2016, AKF U.S.A. ACTIVE GRANTS SUPPORTED INTERVENTIONS IN AFGHANISTAN, KENYA, MALI, MOZAMBIQUE, PAKISTAN, TANZANIA, AND TAJIKISTAN. THE DIVERSE PROGRAM PORTFOLIO INCORPORATES MULTI-SECTOR PROGRAMS SUCH AS THE MALI, TAJIKISTAN, AND AFGHANISTAN AREA DEVELOPMENT PROGRAMS, AS WELL AS THE SECTOR SPECIFIC INTERVENTIONS IN EDUCATION , HEALTH , RURAL DEVELOPMENT AND CIVIL SOCIETY. AKF U.S.A. ACTIVELY SUPPORTS HUMAN RESOURCE DEVELOPMENT THROUGH THE INTERN AND SCHOLARSHIP PROGRAMS. ACTIVE AKF U.S.A. GRANTS DIRECTLY BENEFITED OVER 250,000 PEOPLE IN 2015. DEPRECIATION ALLOCATED TO PROGRAMS $1,472,112. EXPENSES $21,742,085. INCLUDING GRANTS OF $19,296,425. REVENUE $198,019. Form 990, Part VI, Section A, line 2: HIS HIGHNESS SHAH KRIM AL-HUSSEINI AGA KHAN AND PRINCE AMYN AGA KHAN ARE BROTHERS. Form 990, Part VI, Section B, line 11: PRIOR TO FILING THE IRS FORM 990 AN ELECTRONIC COPY IS SENT TO BOARD REPRESENTATIVES AND THE AUDIT/NATIONAL COMMITTEE OF AKF USA FOR REVIEW AND APPROVALS. Form 990, Part VI, Section B, Line 12c: THE BOARD AND MANAGEMENT HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF AKF U.S.A. HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL AND JUDGEMENT FOR THE SOLE BENEFIT OF AKF U.S.A. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH AKF U.S.A. OR KNOWLEDGE GAINED THERE FOR THEIR PERSONAL BENEFIT. THIS STATEMENT IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTION OF AKF U.S.A. TRANSACTIONS BETWEEN THE AKF U.S.A. AND VENDORS ARE REGULARLY REVIEWED BY THE CEO AND CFO TO VERIFY THAT NO CONFLICT OF INTEREST HAS TAKEN PLACE INVOLVING ANY OF THE ABOVE MENTIONED PERSONS AND AKF U.S.A. VENDORS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE NATIONAL COMMITTEE WILL DETERMINE WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF AKF U.S.A. THE NATIONAL COMMITTEE SHALL HAVE THE SOLE DISCRETION TO TAKE ACTION AND ADMINISTER THE APPROPRIATE RESOLUTION SHOULD THE TRANSACTIONS BE DEEMED NOT IN THE BEST INTEREST OF AKF U.S.A. Form 990, Part VI, Section B, Line 15: 15a - THE COMPENSATION OF THE CEO IS DETERMINED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF THE AGA KHAN FOUNDATION. THE HUMAN RESOURCES COMMITTEE REVIEWS THE REQUEST FOR INCREASE AS PART OF THE ANNUAL BUDGET SUBMITTED FOR DELIBERATION TO THE BOARD OF THE AGA KHAN FOUNDATION. THE AKF U.S.A. CEO'S COMPENSATION IS COMPARED TO THE COMPENSATION OF THE FELLOW CEO'S EMPLOYED THROUGHOUT THE AGA KHAN DEVELOPMENT NETWORK AND IS APPROVED SUBSEQUENTLY BY THE AKF BOARD. THE APPROVAL IS COMMUNICATED TO THE CFO THROUGH THE CHAIRMAN OF THE NATIONAL COMMITTEE, WHO THEN INITIATES PAYMENT OF THE COMPENSATION. THERE IS NO COMPENSATION TO THE BOARD MEMBERS OF AKF U.S.A. 15b - KEY EMPLOYEE'S SALARY IS DETERMINED BY THE CEO AND IS SUBMITTED TO THE AKF BOARD AS PART OF THE ANNUAL BUDGET OF AKF USA. THE LEVEL OF COMPENSATION IS DETERMINED BY THE CEO FROM THE SALARY SURVEYS OF THE WASHINGTON D.C. AREA FOR SIMILAR POSITIONS AND MARKET PRESSURES. THE AKF BOARD APPROVES THE LEVEL OF COMPENSATION FOR EACH EMPLOYEE, INCLUDING KEY EMPLOYEES. THE APPROVAL IS COMMUNICATED TO THE CEO WHO NOTIFIES THE CFO TO INITIATE PAYMENT OF THE COMPENSATION. Form 990, Part VI, Section C, Line 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE POSTED ON AKF'S WEBSITE AND ARE AVAILABLE TO THE PUBLIC. Form 990, Part XII, Line 2c: There have been no changes during the year in the process for oversight of the audit of the financial statements. Form 990, Item B Reason for amended return: The return is amended to revise the allocation of expenses to Fundraising on Part IX. Additionally, the principal officer under item F and the person the books are care of for Part VI, line 20 are updated to the current people at the time of this amendment. AGA KHAN FOUNDATION GENEVA 1-3 AVENUE DE LA PAIX GENEVA SZ 1211 see part VII SZ SEE VII SEE VII NA false false true true false false false false false false false false false false false true true true false false AGA KHAN FOUNDATION GENEVA C 1706188 amt wired Schedule R, Part II Primary Activity - AKF Geneva seeks sustainable solutions to long term problems of poverty, hunger, illiteracy, and ill-health with special emphasis on the needs of rural communities in mountainous coastal and other resource-poor areas. Program priorities are education, health, rural development, civil society, with particular emphasis on gender, the environment, the pluralism and human resource development. Exempt code section: AKF Geneva is tax exempted under Swiss law for charitable organizations. There is no specific code. Public charity status: AKF Geneva is a private foundation recognized as a non-profit charitable organization under the control of the Swiss Foundation Authority.