2017-11-15T08:42:16-06:00 2016-12-31 861065772 DELOITTE TAX LLP 191 PEACHTREE STREET NE STE 2000 ATLANTA GA 30303 990 2016-01-01 133240109 FINCA INTERNATIONAL INC FINC 2026821510 1201 15TH ST NW 8TH FLOOR WASHINGTON DC 20005 RUPERT W SCOFIELD PRESIDENT AND CO-CEO 2026821510 2017-11-09 1 JOHN W SADOFF JR P00540589 4042201500 167.219.88.227 2017-11-15 08:40:14 ES P 95D488DDDB93F28E11BA57F71D1579C969396077 4737601D873D72C3179D8C319AF5B12A06CA2997 2016 2018-03-14 21:41:22Z RUPERT W SCOFIELD 1201 15TH ST NW 8TH FLOOR WASHINGTON DC 20005 49952713 0 X WWW.FINCA.ORG X 1984 NY ALLEVIATE POVERTY BY HELPING PEOPLE BUILD ASSETS, CREATE JOBS AND RAISE THEIR STANDARD OF LIVING. 13 11 150 25 0 0 20354935 20107097 30159885 16794813 7017667 9369099 4811791 3681704 62344278 49952713 0 0 0 0 23137692 19427492 301392 419168 3021943 30870804 28995426 54309888 48842086 8034390 1110627 140032171 145444902 48412575 47050769 91619596 98394133 X FINCA'S MISSION IS TO ALLEVIATE POVERTY BY HELPING PEOPLE BUILD ASSETS, CREATE JOBS AND RAISE THEIR STANDARD OF LIVING. 0 0 33656341 20476517 OVER THE COURSE OF 2016, THE OVER 10,000 EMPLOYEES AT FINCA INTERNATIONAL AND ITS AFFILIATES DISBURSED $1.1 BILLION IN LOANS AVERAGING $847 TO ITS CLIENTS, THE MAJORITY OF WHOM ARE WOMEN. MORE THAN 1.3 MILLION INDIVIDUALS VOLUNTARILY SAVE ON A REGULAR BASIS, WITH A TOTAL SAVINGS OF OVER $216 MILLION, EQUATING TO AN AVERAGE SAVINGS OF $167 PER CLIENT. SEE SCHEDULE O FOR MORE DETAILED INFORMATION.AS OF DECEMBER 31, 2016, FINCA'S AFFILIATES OPERATED IN THE FOLLOWINGCOUNTRIES AND HAD THE FOLLOWING NUMBER OF BENEFICIARIES:AFRICA:* DEMOCRATIC REPUBLIC OF CONGO: 223,833 BENEFICIARIES* MALAWI: 48,523 BENEFICIARIES* NIGERIA: 20,012 BENEFICIARIES* TANZANIA: 78,183 BENEFICIARIES* UGANDA: 138,976 BENEFICIARIES* ZAMBIA: 88,763 BENEFICIARIESLATIN AMERICA & THE CARIBBEAN:* ECUADOR: 25,840 BENEFICIARIES* GUATEMALA: 30,166 BENEFICIARIES* HAITI: 39,694 BENEFICIARIES* HONDURAS: 42,210 BENEFICIARIES* NICARAGUA: 43,261 BENEFICIARIESMIDDLE EAST AND SOUTH ASIA:* AFGHANISTAN: 24,922 BENEFICIARIES* JORDAN: 26,901 BENEFICIARIES* PAKISTAN: 406,984 BENEFICIARIESEURASIA AND EUROPE:* ARMENIA: 41,621 BENEFICIARIES* AZERBAIJAN: 66,686 BENEFICIARIES* GEORGIA: 102,587 BENEFICIARIES* KOSOVO: 14,522 BENEFICIARIES* KYRGYZSTAN: 118,570 BENEFICIARIES* RUSSIA: 3,591 BENEFICIARIES* TAJIKISTAN: 37,022 BENEFICIARIESFINCA HAS EMBARKED ON A COMPREHENSIVE INITIATIVE TO MONITOR AND MANAGESOCIAL PERFORMANCE THAT INCLUDES IDENTIFYING AND TRACKING SOCIALPERFORMANCE INDICATORS ON AN ONGOING BASIS TO ENSURE THAT FINCA REMAINSFOCUSED ON CLIENT WELFARE AND PROTECTION, INCREASES TRANSPARENCY WITH PARTNERS, AND DEVELOPS NEW PRODUCTS THAT ARE TAILORED TO ENHANCE CLIENTWELL-BEING. THE EXISTENCE OF A BOARD LEVEL SOCIAL PERFORMANCE AUDIT COMMITTEE SIGNIFIES THE ORGANIZATION'S UNWAVERING COMMITMENT TO IMPROVE THE LIVELIHOODS OF CLIENTS THROUGH THE PROVISION OF PRODUCTS AND SERVICES THAT CLIENTS SAY THEY NEED.BUILDING ON THE PIONEERING CLIENT ASSESSMENT TOOL THAT FINCA INTERNATIONAL USES TO MEASURE THE IMPACT OF OUR PRODUCTS AND SERVICES ON THE LIVES OF OUR CLIENTS AND THEIR FAMILIES, THE SOCIAL PERFORMANCE AUDIT COMMITTEE HAS CREATED A SPECIFIC, COMPREHENSIVE AND MEASURABLEDEFINITION OF FINCA INTERNATIONAL'S SOCIAL PERFORMANCE. TO BE SUCCESSFUL IN ITS COMMITMENT TO SOCIAL PERFORMANCE, FINCA INTERNATIONAL NEEDS TO SHOW THAT IT HAS:* EXPANDED ACCESS TO FINANCIAL SERVICES, PRIMARILY AMONG UNDERSERVED, LOW-INCOME PEOPLE AND COMMUNITIES;* INCREASED EMPLOYMENT AND INCOMES;* IMPROVED LIVING STANDARDS; AND,* EMPOWERED OUR CLIENTS AND HELPED THEM ACHIEVE THEIR PERSONAL ASPIRATIONS.AS PART OF ITS PROGRAM SERVICE REVENUES, THE ORGANIZATION RECEIVED CONTRIBUTIONS OF SERVICES, WHICH ARE NOT INCLUDED IN THE REVENUES REPORTED ON FORM 990, PART VIII. THE CONTRIBUTIONS RECEIVED DURING THE TAX YEAR INCLUDE THE FOLLOWING:PROFESSIONAL SERVICES:CREDIT SUISSE - $36,382ADVERTISEMENTS:GOOGLE - $388,220LEGAL SERVICES:CLIFFORD CHANCE - $326,305COVINGTON & BURLING - $353,308KIRKLAND & ELLIS - $6,534LATHAM & WATKINS - $128,920ORRICK, HERRINGTON & SUTCLIFFE - $212,685DENTONS - $7,641HENGELER MUELLER - $5,056 33656341 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 0 1 X 46 0 1 150 1 0 1 AF AM AJ CJ CG EC ES GG GT HA HO JO KV KG MI MX NL NU NI PK RS TI TZ UG ZA 0 0 0 0 0 0 0 0 X 13 11 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 AL AK AR CA CT FL GA HI IL KS KY LA MA MD MI MS MN NH NJ NM OK OR PA RI SC TN UT VA WI WV NY X X DEBRA SPAGNOLA CFO 2026821510 1201 15TH STREET NW WASHINGTON DC 20005 CHARLES TREVAIL DIRECTOR (BEG 09/16) 5.00 0.00 X 0 0 0 PETER EPP DIRECTOR (BEG 06/16) 5.00 0.00 X 0 0 0 AMANDA ELLIS DIRECTOR (BEG 06/16) 5.00 0.00 X 0 0 0 FRED SEYMOUR DIRECTOR 5.00 0.00 X 0 0 0 HAROLD D JASTRAM DIRECTOR 5.00 0.00 X 0 0 0 DAVID E WEISMAN DIRECTOR 5.00 0.00 X 0 0 0 JAMES SEMAKADDE DIRECTOR 5.00 0.00 X 0 0 0 AGRINA MUSSA DIRECTOR 5.00 0.00 X 0 0 0 JOHN ELKINS DIRECTOR 5.00 0.00 X 0 0 0 ROBERT W HATCH CHAIRMAN 10.00 0.00 X 0 0 0 JOHN K HATCH DIRECTOR 10.00 0.00 X 72917 0 0 RICHARD M WILLIAMSON DIRECTOR 5.00 0.00 X 0 0 0 RUPERT W SCOFIELD PRESIDENT & CO - CEO 50.00 0.00 X X 392080 0 35919 VOLKER RENNER VP OF CREDIT AND SAVINGS 50.00 0.00 X 240881 0 0 MICHAEL GAMA-LOBO VP - REGIONAL DIRECTOR 50.00 0.00 X 163476 0 69631 JOHN LOPEZ SENIOR ATTORNEY 50.00 0.00 X 178607 0 0 DENNIS MILLSAPS VP & CHIEF TECHNOLOGY OFFICER 50.00 0.00 X 254715 0 23880 KEITH SANDBLOOM VP - REGIONAL DIRECTOR 50.00 0.00 X 194280 0 37626 ZARLASHT WARDAK VP - REGIONAL DIRECTOR 50.00 0.00 X 255421 0 39833 JEFFREY SMITH VP, CHIEF AUDIT & RISK OFFICER 50.00 0.00 X 189449 0 31372 JEFFREY A FLOWERS VP - REGIONAL DIRECTOR 50.00 0.00 X 203543 0 30633 ROMAN HINGORANI VP & CFO 50.00 0.00 X 290308 0 27549 P DANIEL SMITH VP & GENERAL COUNSEL 50.00 0.00 X 278461 0 18661 ANDREE SIMON VP & CO - CEO 50.00 0.00 X 309055 0 12600 SCOTT TINDALL DIRECTOR TREASURY SERV. (END 10/16) 50.00 0.00 X 181753 0 370 FRANCA ROFE VP - HR 50.00 0.00 X 167620 0 11360 CHIKAKO KUNO DIRECTOR, TEMA 50.00 0.00 X 203983 0 20308 SOLEDAD GOMPF VP - NEW BUSINESS DEV. 50.00 0.00 X 183062 0 495462 MARIA VILELA DEPUTY GENERAL COUNSEL 50.00 0.00 X 191942 0 34936 STEPHANIE BAGOT SENIOR ATTORNEY 50.00 0.00 X 184078 0 15795 SONA GANDHI LOCAL COUNTRY CEO 25.00 25.00 X 61853 131042 21790 ALEJANDRO JAKUBOWICZ DEPUTY REGIONAL DIRECTOR 50.00 0.00 X 217183 0 22319 JEREMY DANFORD GLOBAL TAX DIRECTOR 50.00 0.00 X 200680 0 12444 4615347 131042 962488 52 0 1 1 THE PRODUCTION ADVANTAGE INC 13873 PARK CENTER ROAD SUITE 15 OAK HILL VA 20171 MAILING AND PRINTING SERVICES 2450439 FINCA MICROFINANZAS SA DE CV PASEO GENERAL ESCALON Y CALLE CIRCU SAN SALVADOR ES PROGRAM SERVICES 1382390 NATIONAL HOUSING CENTER 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 RENT 1243357 ALVAREZ & MARSAL 600 MADISON AVENUE NEW YORK NY 10022 CONSULTING SERVICES 1196263 FINCA HAITI SA 26 RUE METELLUS PETIONVILLE PORTAUPRINCE HA PROGRAM SERVICES 1063176 71 24736 20082361 1733734 20107097 MANAGEMENT FEES 900099 7444535 7444535 INTEREST REV - BRANCHE 522298 6199116 6199116 AFFIL LOAN PORT. REV. 900099 3334119 3334119 OTHER REVENUE 900099 18490 18490 K-1 ORDINARY INCOME 900099 -201447 -201447 16794813 9369099 9369099 3681704 3681704 49952713 20476517 0 9369099 3464817 2760850 673331 30636 45259 45259 15083162 11584203 3057755 441204 113330 113330 720924 720924 6771148 4448764 1365949 956435 220069 220069 574133 17339 556794 419168 419168 127651 107451 20200 3705976 2319573 262855 1123548 786300 301646 484654 1373434 430714 942720 2199602 1262359 887772 49471 61228 61108 120 3960318 3825039 135279 345048 119666 225382 99345 99345 LOAN CAPITAL 2744538 2736774 7764 LICENSE AND SUBS. FEES 2046748 220984 1825764 TAXES AND OTHER INCOME 1660974 1553399 107575 OTHER 1204159 1090033 113357 769 1114755 551111 563052 592 48842086 33656341 12163802 3021943 7332242 5953334 6118305 1538055 2482430 2195375 7065146 9055772 22121939 28536631 492674 0 3471334 1970603 1850926 1500731 7584 7343 92326463 96124320 76899 29417 157563 503924 140032171 145444902 11004269 13546240 2340187 570724 28486060 29225907 6582059 3707898 48412575 47050769 X 90661295 98100598 958301 293535 91619596 98394133 140032171 145444902 X 1110627 86378 5577532 X X 0 1 X 1 1 1 X 18743053 27525208 22225233 20354935 20107097 108955526 18743053 27525208 22225233 20354935 20107097 108955526 1626051 107329475 12559057 12793365 8536137 11819458 13050803 58758820 23580 38101 38461 10000 0 110142 11895482 31763541 32682014 30159885 16794813 123295735 291120223 123295735 0.36870 0.65500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1875340 539806 1335534 1036749 947536 89213 559245 483261 75984 1500731 INVESTMENT IN PARTNERSHIP AND SUBS 96124320 C 96124320 DEFERRED PENSION OBLIGATION 3707898 3707898 X PART X, LINE 2: FINCA RECORDS UNRECOGNIZED TAX BENEFITS AS LIABILITIES IN ACCORDANCE WITH ASC 740 AND ADJUSTS THESE LIABILITIES WHEN ITS JUDGMENT CHANGES AS A RESULT OF THE EVALUATION OF NEW INFORMATION NOT PREVIOUSLY AVAILABLE. BECAUSE OF THE COMPLEXITY OF SOME OF THESE UNCERTAINTIES, THE ULTIMATE RESOLUTION MAY RESULT IN A PAYMENT THAT IS MATERIALLY DIFFERENT FROM OUR CURRENT ESTIMATE OF THE UNRECOGNIZED TAX BENEFIT LIABILITIES. THESE DIFFERENCES WILL BE REFLECTED AS INCREASES OR DECREASES TO INCOME TAX EXPENSE IN THE PERIOD IN WHICH NEW INFORMATION IS AVAILABLE. AT DECEMBER 31, 2016, FINCA DID NOT RECORD ANY ADDITIONAL UNRECOGNIZED TAX BENEFITS. FINCA BELIEVES THAT IT IS NOT REASONABLY POSSIBLE THAT ANY UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE REPORTING DATE. AT DECEMBER 31, 2016, NO ESTIMATED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS WERE ACCRUED. ACCRUED INTEREST AND PENALTIES ARE GENERALLY INCLUDED WITHIN THE RELATED ACCRUED LIABILITIES LINE IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. FINCA IS SUBJECT TO TAXATION IN THE UNITED STATES AND VARIOUS STATES AND FOREIGN JURISDICTIONS. AS OF DECEMBER 31, 2016, FINCA'S TAX YEARS 2007-2016 ARE SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. SUB-SAHARAN AFRICA 1 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 323663 EUROPE (INCLUDING ICELAND AND GREENLAND) 1 179 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 1776797 CENTRAL AMERICA & THE CARIBBEAN 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 275615 RUSSIA AND NEIGHBORING STATES 0 5 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 573648 SOUTH ASIA 0 2 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 240019 SOUTH AMERICA 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 57008 NORTH AMERICA 0 2 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 91250 MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR CENTRAL AMERICA & THE CARIBBEAN 0 0 INVESTMENTS INVESTMENTS 1900000 SUB-SAHARAN AFRICA 1 1 PROGRAM SERVICES SELLING PRODUCTS 140138 2 192 1 1 3 193 3338000 2040138 5378138 1 0 1 0 0 0 X X X X X X 1 PUBLIC INTEREST COMMUNICATIONS INC 7700 LEESBURG PIKE SUITE 301 NORTH FALLS CHURCH VA 22043 TELEMARKETING 0 15806 28471 -12665 SD&A TELESERVICES INC 5757 W CENTURY BLVD 300 LOS ANGELES CA 90045 FUNDRAISING CONSULTANT 0 10253 39103 -28850 INTEGRATED DIRECT MARKETING LLC 1250 CONNECTICUT AVE NW 200 WASHINGTON DC 20036 FUNDRAISING CONSULTING 0 0 367510 -367510 KOSOVO ADDIS 1205 CARDINAL LANE CHERRY HILL NJ 08003 FUNDRAISING CONSULTING 0 0 10500 -10500 26059 445584 -419525 AK AL AR AZ CA CO CT DC FL GA HI IL IN KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN TX UT VA WA WI WV NV VT WY DE ID IA MT NE SD X X 1 1 X X X X 1 1 0 0 0 0 0 0 0 RUPERT W SCOFIELD PRESIDENT & CO - CEO 390556 0 0 0 1524 0 21498 0 14421 0 427999 0 0 0 VOLKER RENNER VP OF CREDIT AND SAVINGS 240881 0 0 0 0 0 0 0 0 0 240881 0 0 0 MICHAEL GAMA-LOBO VP - REGIONAL DIRECTOR 125998 0 0 0 37478 0 10311 0 59320 0 233107 0 0 0 JOHN LOPEZ SENIOR ATTORNEY 177083 0 0 0 1524 0 0 0 0 0 178607 0 0 0 DENNIS MILLSAPS VP & CHIEF TECHNOLOGY OFFICER 253191 0 0 0 1524 0 625 0 23255 0 278595 0 0 0 KEITH SANDBLOOM VP - REGIONAL DIRECTOR 178706 0 15400 0 174 0 11178 0 26448 0 231906 0 0 0 ZARLASHT WARDAK VP - REGIONAL DIRECTOR 153383 0 0 0 102038 0 18000 0 21833 0 295254 0 0 0 JEFFREY SMITH VP, CHIEF AUDIT & RISK OFFICER 188657 0 0 0 792 0 948 0 30424 0 220821 0 0 0 JEFFREY A FLOWERS VP - REGIONAL DIRECTOR 177731 0 0 0 25812 0 11246 0 19387 0 234176 0 0 0 ROMAN HINGORANI VP & CFO 290032 0 0 0 276 0 1131 0 26418 0 317857 0 0 0 P DANIEL SMITH VP & GENERAL COUNSEL 278185 0 0 0 276 0 932 0 17729 0 297122 0 0 0 ANDREE SIMON VP & CO - CEO 271375 0 37500 0 180 0 1969 0 10631 0 321655 0 0 0 SCOTT TINDALL DIRECTOR TREASURY SERV. (END 10/16) 181126 0 0 0 627 0 0 0 370 0 182123 0 0 0 FRANCA ROFE VP - HR 158844 0 8500 0 276 0 762 0 10598 0 178980 0 0 0 CHIKAKO KUNO DIRECTOR, TEMA 203467 0 0 0 516 0 15408 0 4900 0 224291 0 0 0 SOLEDAD GOMPF VP - NEW BUSINESS DEV. 182270 0 0 0 792 0 463831 0 31631 0 678524 0 0 0 MARIA VILELA DEPUTY GENERAL COUNSEL 191834 0 0 0 108 0 14400 0 20536 0 226878 0 0 0 STEPHANIE BAGOT SENIOR ATTORNEY 173958 0 10000 0 120 0 6680 0 9115 0 199873 0 0 0 SONA GANDHI LOCAL COUNTRY CEO 36048 131042 0 0 25805 0 0 0 21790 0 83643 131042 0 0 ALEJANDRO JAKUBOWICZ DEPUTY REGIONAL DIRECTOR 184267 0 0 0 32916 0 1040 0 21279 0 239502 0 0 0 JEREMY DANFORD GLOBAL TAX DIRECTOR 191500 0 9000 0 180 0 921 0 11523 0 213124 0 0 0 PART I, LINE 1A FINCA INTERNATIONAL PROVIDED TAX GROSS-UP PAYMENTS FOR EXPATRIATE EMPLOYEES SONA GANDHI, LESLIE ENRIGHT, AND MICHAEL GAMA-LOBO IN 2016. HOUSING ALLOWANCES WERE PROVIDED FOR HOUSING COSTS PAID TO THE FOLLOWING EXPATRIATE EMPLOYEES: JEFFREY FLOWERS, SONA GANDHI, MICHAEL GAMA-LOBO, AND ALEJANDRO JAKUBOWICZ. THE GROSS-UP PAYMENTS AND HOUSING ALLOWANCES WERE TREATED AS TAXABLE COMPENSATION. PART I, LINES 4A-B SEVERANCE PAYMENTS WERE MADE TO THE FOLLOWING PERSONS: RONALD AIZER AND SCOTT TINDALL IN THE AMOUNT OF $34,753 AND $26,938, RESPECTIVELY. PART I, LINES 4A-B THE FOLLOWING PERSONS PARTICIPATED IN A SECTION 457(F) SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION PLAN AND ARE NOT VESTED: SOLEDAD GOMPF ($452,499 DEFERRED COMPENSATION ACCRUAL). RUPERT SCOFIELD AND JOHN HATCH HAD PREVIOUSLY VESTED IN THE PLAN. JOHN HATCH RECEIVED A PAYMENT OF $72,719 DURING 2016; NO OTHER LISTED PERSON RECEIVED PAYMENT DURING 2016, EXCEPT AS NOTED BELOW. THE PLAN IS A DEFINED BENEFIT PENSION PLAN. FORM 990, SCHEDULE J: VOLKER RENNER, VP OF CREDIT AND SAVINGS, RECEIVED COMPENSATION FOR SERVICES RENDERED TO FINCA FROM EAFS CONSULTING GMBH, AN ORGANIZATION THAT IS UNRELATED TO FINCA. THE AMOUNT OF COMPENSATION PAID DURING TAX YEAR 2016 WAS $240,881. JULIE HOUSER FAMILY MEMBER - CEO 39690 EMPLOYMENT 0 X 72 247075 COST OR SELLING PRICE X SOFTWARE LICENSES 1 1486659 COST OR SELLING PRIC 0 0 1 1 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: FINCA USED CHARLES SCHWAB BROKERAGE SERVICES TO SELL DONATED SECURITIES. FORM 990, PART VI, SECTION A, LINE 2 THE CHAIRMAN OF THE BOARD, ROBERT W. HATCH, IS THE BROTHER OF THE FOUNDER, JOHN HATCH, WHO IS ALSO A DIRECTOR AND A RETIRED EMPLOYEE. ROBERT HATCH, GIVEN SIGNIFICANT MANAGEMENT EXPERIENCE, ASSISTED IN FOUNDING THE ORGANIZATION AND IN PROVIDING LEADERSHIP AS BOARD CHAIRMAN THROUGHOUT FINCA'S HISTORY. JOHN HATCH, RICHARD WILLIAMSON, HAROLD JASTRAM, AND RUPERT SCOFIELD ARE ALL MEMBERS OF THE BOARD OF DIRECTORS AND MINOR SHAREHOLDERS OF CEREAL INGREDIENTS, INC. WHICH IS OWNED BY ROBERT HATCH, THE CHAIRMAN OF FINCA INTERNATIONAL'S BOARD OF DIRECTORS. RICHARD WILLIAMSON HAS A FINANCIAL TRANSACTION WITH CEREAL INGREDIENTS, INC. RICHARD WILLIAMSON AND ROBERT HATCH ARE ALSO BOTH DIRECTORS OF THE HEALTHY BACK STORE. FORM 990, PART VI, SECTION A, LINE 6 UNDER FINCA INTERNATIONAL'S CONSTITUENT DOCUMENTS, MEMBERS ARE THE FUNCTIONAL EQUIVALENT OF SHAREHOLDERS BUT HOLD NO ECONOMIC INTEREST. THEY FUNCTION AS STEWARDS OF THE CHARITABLE MISSION AND SERVE AS THE ULTIMATE GOVERNANCE AUTHORITY FOR THE ORGANIZATION. FINCA HAS 4 (FOUR) MEMBERS, EACH OF WHOM HAVE EQUAL VOTING RIGHTS AND DEVOTE CONSIDERABLE TIME AND ATTENTION TO ITS ACTIVITIES. MEMBERSHIPS IN FINCA ARE NOT SOLD AS FUNDRAISING MECHANISMS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS, AS DESCRIBED IN LINE 6, ELECT THE GOVERNING BODY OF FINCA, WHICH IS FINCA INTERNATIONAL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN KEY DECISIONS OF THE GOVERNING BODY, FINCA INTERNATIONAL'S BOARD OF DIRECTORS, ARE SUBJECT TO THE APPROVAL BY THE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE 990 REVIEW TEAM WHICH COMPRISES THE AUDIT COMMITTEE, AND REPRESENTATIVES FROM HUMAN RESOURCES, LEGAL, AND FINANCE. THE TEAM REVIEWS THE DOCUMENT AND A MEETING IS SCHEDULED TO DISCUSS PENDING QUESTIONS WITH THE DIRECTOR OF TAX. THIS PROCESS INCLUDES REVIEWING AND GIVING FINAL APPROVAL OF ALL SECTIONS, SCHEDULES, CHECKLISTS, AND ALL DISCLOSURES ON THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTERESTS ON AN ONGOING BASIS. CONFLICTS OF INTERESTS ARE PROHIBITED BY THE FINCA CODE OF CONDUCT AND PERSONNEL MANUAL, SUBJECT TO ANY EXCEPTIONS BASED ON A STANDARD OF FAIRNESS AND BEST INTERESTS OF THE COMPANY BY AN INDEPENDENT AUDIT COMMITTEE. CONFLICTS, INCLUDING RELATED PARTY TRANSACTIONS, ARE STRONGLY DISCOURAGED AND APPROVED, IF AT ALL, ON AN EXCEPTIONAL BASIS. THE PROCESS IS MONITORED THROUGH ACKNOWLEDGMENT OF THE POLICY PROHIBITING AND REQUIRING REPORTING OF ANY CONFLICTS, ALONG WITH INTERNAL AUDITS AND OTHER CONTROLS (INCLUDING THE CONTRACT REVIEW PROCESS). THE FINCA CODE OF CONDUCT, APPLICABLE TO ALL FINCA PERSONS GLOBALLY, PROVIDES A CONFIDENTIAL REPORTING MECHANISM ("HOTLINE") FOR REPORTING VIOLATIONS OF THE CODE, INCLUDING CONFLICTS OF INTERESTS. FORM 990, PART VI, LINE 13: THE FINCA GLOBAL CODE OF CONDUCT CONTAINS A FORMAL CONFIDENTIAL REPORTING MECHANISM, OR "WHISTLEBLOWER" PROCESS, FOR REPORTING SUSPECTED VIOLATIONS OF THE CODE OR OF LAW. THE CODE OF CONDUCT PROVIDES A SET OF STANDARDS FOR ETHICAL BUSINESS CONDUCT FOR ALL FINCA PERSONS WORLDWIDE. EMPLOYEES HAVE BEEN TRAINED ON THE CODE AND ON THE REPORTING MECHANISM, INCLUDING REINFORCEMENT BY THE CHIEF EXECUTIVE OFFICER THAT THE CODE REPRESENTS FINCA STANDARDS. REPORTS MAY BE MADE TO LOCAL MANAGEMENT OR DIRECTLY THROUGH A CONFIDENTIAL REPORTING LINE TO THE GLOBAL VICE PRESIDENT AND GENERAL COUNSEL OR THE GLOBAL VICE PRESIDENT - HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE CEO AND OTHER OFFICERS' COMPENSATION IS PERFORMED BY THE HUMAN RESOURCES DEPARTMENT AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. THE CEO IS EXCLUDED FROM THE COMPENSATION COMMITTEE DURING THE REVIEW AND APPROVAL OF THE CEO'S COMPENSATION. THE PROCESS INCLUDES A REVIEW OF OTHER FORM 990S AND COMPENSATION SURVEYS, AND THERE IS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE REVIEW IS PERFORMED ANNUALLY. FORM 990, PART VI, LINE 15B: THE PROCESS FOR DETERMINING ALL OFFICERS' COMPENSATION IS PERFORMED BY THE HUMAN RESOURCES DEPARTMENT AND REVIEWED AND APPROVED BY THE THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. THE PROCESS INCLUDES A REVIEW OF OTHER FORM 990S AND COMPENSATION SURVEYS, AND THERE IS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE REVIEW IS PERFORMED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AND ON ITS OWN WEBSITE. FORM 990, PART XI, LINE 9: CURRENCY TRANSLATION ADJUSTMENT -146,387. UNAMORTIZED PENSION PRIOR SERVICE COSTS -13,792. PARTNERSHIP K-1 INCOME 5,737,388. OTHER 323. FORM 990, PART XII, LINE 2: FINCA INTERNATIONAL'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS. FINCA PLUS LLC 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 464312538 SOLAR ENERGY PRODUCTS DE 337786 300159 FINCA INTERNATIONAL INC FINCA CAPITAL FUND LLC 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 260648736 DORMANT DE 0 0 FINCA INTERNATIONAL INC FINCA LICENSING & SUPPORT LLC 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 DORMANT DE 0 0 FINCA INTERNATIONAL INC FUNDACION INTEGRAL COMUNITARIA AC AV GUSTAVO DIAZ ORDAZ 12 COL CANT CUERNAVACA MX MICROFINANCE OPERATIONS MX FINCA MICROFINANCE HOLDING COMPANY LLC 1 ASOCIACION DE FOMENTO INTEGRAL COMUNITARIA DE EL SALVADOR PASEO GENERAL ESCALON Y CALLE CIRCU SAN SALVADOR ES MICROFINANCE OPERATIONS ES FINCA MICROFINANCE HOLDING COMPANY LLC 1 FINCA HAITI 26 RUE METELLUS PETIONVILLE PORTAUPRINCE HA MICROFINANCE OPERATIONS HA FINCA MICROFINANCE HOLDING COMPANY LLC 1 FINCA HONDURAS COL TEPEYAC AVE LAS MINITAS TEGUCIGALPA HO DORMANT HO FINCA INTERNATIONAL INC 1 FINCA CHARITY FOUNDATION AGATANGEGHOS STREET 2A YEREVAN AM 0023 DORMANT AM FINCA INTERNATIONAL INC 1 FUNDACION INTERNATIONAL PARA LA ASISTENCIA COMUNITARIA DEL ECUADOR AVDA AMAZONAS N39-123 Y JOSE ARIZA QUITO EC MICROFINANCE OPERATIONS EC FINCA MICROFINANCE HOLDING COMPANY LLC 1 FUNDACION INTERNATIONAL PARA LA ASISTENCIA COMUNITARIA DE NICARAGUA DE LA ROTONDA DEL GUEGUENSE MANAGUA NU MICROFINANCE OPERATIONS NU FINCA MICROFINANCE HOLDING COMPANY LLC 1 FUNDACION INTERNATIONAL PARA LA ASISTENCIA COMUNITARIA DE GUATEMALA 3A AVENIDA 10-35 ZONA 09 GUATEMALA CITY GT MICROFINANCE OPERATIONS GT FINCA MICROFINANCE HOLDING COMPANY LLC 1 FINCA MICROFINANCE HOLDINGS COMPANY LLC 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 450793602 HOLDING COMPANY DC FINCA INTERNATIONAL INC RELATED 20176339 178584258 1 0 0.62930 FINCA MICROFINANCE GLOBAL SERVICES LLC 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 811408194 DORMANT DC FINCA MICROFINANCE HOLDINGS LLC RELATED 62930 1 0 0.62930 FINCA AFGHANISTAN HOUSE NO 100 ST NO 8 QALA-E-FA KABUL AF MICROFINANCE OPERATIONS AF FINCA MICROFINANCE COOPERATIEF UA C 3531832 11564070 0.62930 0 FINCA UNIVERSAL CREDIT ORGANIZATION CJSC AGATANGEGHOS STREET 2A YEREVAN AM 0023 MICROFINANCE OPERATIONS AM FINCA MICROFINANCE COOPERATIEF UA C 11437227 38071272 0.62930 0 FINCA AZERBAIJAN LLC 44 JAFAR JABBARLI STREET CASPIAN P BAKU AJ 1065 MICROFINANCE OPERATIONS AJ FINCA MICROFINANCE COOPERATIEF UA C 23508879 30997261 0.62930 0 MICRO-FINANCE SOLUTIONS INC PO BOX 309GT UGLAND HOUSE SOUTH C GEORGETOWN CJ FC1 IT SERVICES CJ FINCA INTERNATIONAL INC C 35593 10000 1.00000 0 FINCA DR CONGO SARL 1286 AVE TOMBALBAYE BP KINSHASA CG 13447 MICROFINANCE OPERATIONS CG FINCA MICROFINANCE HOLDING COMPANY LLC C 23868771 59264504 0.62930 0 JSC MFO FINCA 71 VAZHA-PSAVELA AVENUE TBILISI GG 0186 MICROFINANCE OPERATIONS GG FINCA MICROFINANCE COOPERATIEF UA C 16133340 66022398 0.62930 0 FINCA MICROFINANZAS SA DE CV PASEO GENERAL ESCALON Y CALLE CIRCU SAN SALVADOR ES MICROFINANCE OPERATIONS ES FINCA MICROFINANCE HOLDING COMPANY LLC C 0.62930 0 BANCO PARA LA ASISTENCIA COMUNITARIA FINCA SA AVDA AMAZONAS N39-123 Y JOSE ARIZA QUITO EC MICROFINANCE OPERATIONS EC FINCA MICROFINANCE HOLDING COMPANY LLC C 5863869 29325556 0.62930 0 FINCA TRANSFERT SARL 1286 AVE TOMBALBAYE BP KINSHASA CG MICROFINANCE OPERATIONS CG FINCA DR CONGO SARL C 21743 868781 0.62930 0 FINANCIERA FINCA HONDURAS SA COL TEPEYAC AV LAS MINITAS TEGUCIGALPA HO MICROFINANCE OPERATIONS HO FINCA MICROFINANCE HOLDING COMPANY LLC C 5750850 15937752 0.62930 0 FINCA HAITI SA 26 RUE METELLUS PETIONVILLE PORTAUPRINCE HA MICROFINANCE OPERATIONS HA FINCA MICROFINANCE HOLDING COMPANY LLC C 2988286 7059226 0.62930 0 FINCA MICROFINANZAS SA 3A AVE 10-35 ZONA 09 GUATEMALA CITY GT DORMANT GT FINCA MICROFINANCE HOLDING COMPANY LLC C 0.62930 0 MFSI GUATEMALA SA CALZADA ROOSEVELT 22-43 ZONA 11 GUATEMALA CITY GT 01011 IT SERVICES GT MICRO FINANCE SOLUTIONS INC C 56 57770 1.00000 0 FINCA LIMITED (MALAWI) HENDERSON ST PRIVATE BAG 382 BLANTYRE MI 3 MICROFINANCE OPERATIONS MI FINCA MICROFINANCE COOPERATIEF UA C 4973129 10494285 0.62930 0 FINCA MICRO-CREDIT COMPANY CJSC 93/2 SHOPOKOV STREET BISKEK KG MICROFINANCE OPERATIONS KG FINCA MICROFINANCE HOLDING COMPANY LLC C 23215112 71581093 0.62930 0 FINCA KOSOVE SHA ROBERT DOLL 5 PRISHTINA KV MICROFINANCE OPERATIONS KV FINCA MICROFINANCE HOLDING COMPANY LLC C 7651 0.62930 0 SPECIALIZED MICRO LOANS (PRIVATE SHAREHOLDING COMPANY) OFFICE 23 24 4TH FLOOR DURRET K AMMAN JO MICROFINANCE OPERATIONS JO FINCA MICROFINANCE HOLDING COMPANY LLC C 5243239 18509102 0.62930 0 FINCA MICROFINANCE BANK LIMITED (NG) 20 WETHERAL ROAD OWERRI NI MICROFINANCE OPERATIONS NI FINCA MICROFINANCE COOPERATIEF UA C 1269072 2515626 0.62930 0 FINANCIERA FINCA NICARAGUA SA DE LA ROTUNDA DEL GUEGUENSE 3 CUADR MANAGUA NU MICROFINANCE OPERATIONS NU FINCA MICROFINANCE HOLDING COMPANY LLC C 9491629 30579967 0.62930 0 FINCA NETWORK SUPPORT BV DE ENTRE 99-197 ZUIDOOST AMSTERDAM NL 1101HE IT SERVICES NL FINCA MICROFINANCE COOPERATIEF UA C 3687152 1995255 0.62930 0 FINCA MICROFINANCE COOPERATIEF UA DE ENTRE 99-197 ZUIDOOST AMSTERDAM NL 1101HE HOLDING COMPANY NL FINCA MICROFINANCE HOLDING COMPANY LLC C 4099467 74315941 0.62930 0 FINANCIERA FINCA SA DE CV SOFOM AV GUSTAVO DIAZ ORDAZ NO 12 CUERNAVACA MX CP 62448 MICROFINANCE OPERATIONS MX TENEDORA FINCA SAPI DE CV C 0.62930 0 FINCA UGANDA LIMITED PLOT 11A ACACIA AVENUE KOLOLO KAMPALA UG MICROFINANCE OPERATIONS UG FINCA MICROFINANCE HOLDING COMPANY LLC C 9634733 24822507 0.62930 0 FINCA MICROFINANCE BANK LIMITED PLOT 84 MOROGORO ROAD PO BOX 7878 DAR ES SALAAM TZ MICROFINANCE OPERATIONS TZ FINCA MICROFINANCE HOLDING COMPANY LLC C 11794690 28819994 0.62930 0 FINCA MICRO-CREDIT DEPOSIT ORGANIZATION LLC 9 JABBOR RASULOV STREET DUSHANBE TI MICROFINANCE OPERATIONS TI FINCA MICROFINANCE HOLDING COMPANY LLC C 5613545 18611629 0.62930 0 FINCA CJSC 111 REVOLUTSIONNAYA STREET SAMARA RS 443079 MICROFINANCE OPERATIONS RS FINCA MICROFINANCE HOLDING COMPANY LLC C 1738969 4764249 0.62930 0 FINCA MICROFINANCE BANK LIMITED (PAKISTAN) 387-E JOHAR TOWN LAHORE PK MICROFINANCE OPERATIONS PK FINCA MICROFINANCE COOPERATIEF UA C 17104944 80743874 0.54370 0 FINCA SERVICES USA LLC 21635 RED RUM DRIVE ASHBURN VA 20147 900866365 IT SERVICES VA FINCA MICROFINANCE HOLDING COMPANY LLC C 1785028 2739362 0.62930 0 FINCA ZAMBIA HOLDING LIMITED PLOT NO 609 ZAMBEZI ROAD ROMA 2N LUSAKA ZA DORMANT ZA FINCA MICROFINANCE COOPERATIEF UA C 932 0.62930 0 FINCA ZAMBIA LIMITED PLOT NO 609 ZAMBEZI ROAD ROMA 2N LUSAKA ZA MICROFINANCE OPERATIONS ZA FINCA MICROFINANCE COOPERATIEF UA C 7222871 10887202 0.62930 0 FINCA AFRICA IT SERVICE CENTER LIMITED ADAMS HOUSE PLOT 11 PORTAL AVE P KAMPALA UG IT SERVICES UG FINCA INTERNATIONAL INC C 0.75100 0 TENEDORA FINCA SAPI DE CV AV GUSTAVO DIAZ ORDAZ NO 12 CUERNAVACA MX CP 62448 HOLDING COMPANY MX FINCA MICROFINANCE HOLDING COMPANY LLC C 10149816 12931701 0.62930 0 FINCASERVICIOS - LATINOAMERICA SA CALZADA ROOSEVELT 22-43 ZONA 11 GUATEMALA CITY GAUTEMALA GT DORMANT GT FINCA MICROFINANCE HOLDING COMPANY LLC C 2248 0.62930 0 1 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 FUNDACION INTERNATIONAL PARA LA ASISTENCIA COMUNITARIA DE GUATEMALA A 173382 FMV FINCA HAITI SA A 3177 FMV FINCA MICROFINANCE HOLDINGS COMPANY LLC B 3034119 FMV FUNDACION INTERNATIONAL PARA LA ASISTENCIA COMUNITARIA DE GUATEMALA D 2606100 FMV FINCA HAITI SA D 300000 FMV FINCA MICROFINANCE HOLDINGS COMPANY LLC L 18076288 FMV FINCA SERVICES USA LLC M 668570 FMV FINCA UNIVERSAL CREDIT ORGANIZATION CJSC M 76320 FMV FINCA LIMITED (MALAWI) M 377309 FMV FINCA UGANDA LIMITED M 332005 FMV FINCA MICRO-CREDIT DEPOSIT ORGANIZATION LLC M 69097 FMV FINCA MICROFINANCE BANK LIMITED (PAKISTAN) M 54316 FMV FINCA ZAMBIA LIMITED M 720388 FMV FINCA DR CONGO SARL M 344147 FMV FINCA NETWORK SUPPORT BV M 137661 FMV FINCA MICROFINANCE BANK LIMITED (TANZANIA) M 776243 FMV FINCA DR CONGO SARL Q 64390 FMV FINCA MICROFINANCE BANK LIMITED (NG) Q 58227 FMV FINCA AZERBAIJAN LLC Q 64250 FMV FINCA AFGHANISTAN Q 63346 FMV FINCA MICRO-CREDIT DEPOSIT ORGANIZATION LLC Q 55334 FMV