2017-12-20T15:40:35-06:00 2017-03-31 Grant Thornton LLP 1000 WILSON BLVD STE 1400 ARLINGTON VA 22209 990 2016-04-01 522158152 THE HALO TRUST (USA) INC % MICK DARBY HALO 2023311266 1730 RHODE ISLAND AVE NW Suite 206 WASHINGTON DC 20036 ANTHONY WIGAN SECRETARY 2023311266 2017-12-20 true MARY TORRETTA P00847851 7038477500 38.69.39.117 54681420173545000000 2017-12-20 P AA918D8483008E32154F6CC583B06457B9AF9E42 F38D6E7D812030080419914A1DC03557694162A1 2016 2018-03-14 21:41:22Z X JAMES COWAN 1730 RHODE ISLAND AVE NWSt403 WASHINGTON DC 20036 34836044 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. 6 6 5 6 0 20692615 34834805 0 0 1183 1239 0 0 20693798 34836044 0 17806622 0 0 11645930 9788826 0 0 86691 8199610 6595087 19845540 34190535 848258 645509 4568271 4943957 1103756 865606 3464515 4078351 X 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. false true 32766062 17806622 0 The HALO Trust (USA), Inc. (HALO USA) funds the work of 1,262 employees globally. In 2016, HALO USA created safe and secure environments in war torn communities by clearing landmines, managing stockpiles of weapons and destroying unexploded ordnance, with operations in Afghanistan, Angola, Cambodia, Colombia, Georgia, Laos, Mozambique, Nagorno Karabakh, Somalia, Sri Lanka, West Bank, and Zimbabwe. HALO USA also provided sub-grants of $17,806,622 to HALO UK, a charity registered in the UK (no. 1001813) to carry out activities in Afghanistan, Somaliland, Cambodia, Sri Lanka, Colombia, Zimbabwe, Laos, and Kosovo. 32766062 true true false false false false false false false false true false false false true true true false false true true true false false false false false false false true false false false false false false false false true false false false false false false false false true X 16 0 true 5 true false true false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false 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 MICK DARBY 0184331100 CARRONFOOT DUMFRIES UK DG3 5BF X X MIA HAMWEY CHAIR 5.0 0.0 X 0 0 0 ANDREW LYONS BOARD MEMBER 5.0 0.0 X 0 0 0 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 JAMES COWAN PRESIDENT 10.0 0.0 X 57899 0 0 ANTHONY WIGAN SECRETARY AND TREASURER 10.0 0.0 X 35475 0 0 ADAM JASINSKI EXECUTIVE DIRECTOR 40.0 0.0 X 122483 0 0 215857 0 0 1 false false true 0 7356 30333127 4494322 66560 34834805 0 1239 1239 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34836044 1239 0 0 17806622 17806622 0 0 0 8890471 8521106 292379 76986 0 0 898355 793926 104429 600000 600000 129580 129580 20520 10163 3880 6477 0 0 0 0 0 5678 5678 0 0 0 388046 306014 80225 1807 0 0 0 0 2715 2715 230944 208140 22804 VEHICLE EXPENSES 1607401 1607401 OPERATING COSTS 1375710 1326341 48411 958 FIELD AND STAFF EXPENSES 1148913 1148913 EQUIPMENT 544905 544487 418 540675 492949 47681 45 34190535 32766062 1337782 86691 2090602 3317958 0 0 2241033 1378945 199740 167214 0 0 0 0 0 0 0 0 34101 9773 29617 26110 2795 3507 0 0 0 0 0 0 0 0 0 66560 4568271 4943957 837220 865606 0 0 0 0 0 0 0 0 0 0 0 0 0 0 266536 0 1103756 865606 X 2379511 2456493 1085004 1621858 0 0 3464515 4078351 4568271 4943957 X 645509 0 0 0 -31673 X false true X true true true X 22593038 20755821 20472549 20692615 34834805 119348828 0 0 22593038 20755821 20472549 20692615 34834805 119348828 126520 119222308 1653 1473 831 1183 1239 6379 0 5000 0 0 0 0 5000 119360207 0.99884 0.99983 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29617 26110 3507 3507 0 0 X 34928179 123808 123808 34804371 31673 31673 34836044 34314343 123808 123808 34190535 34190535 LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) SCHEDULE D, PART X, LINE 2 HALO USA 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 USA IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC 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 ENDING MARCH 31, 2016, 2015, 2014 AND 2013 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 4b Foreign Exchange Adjustment $31,673 true Europe (Including Iceland and Greenland) 2 65 Program Services mine action 789441 Russia and the Newly Independent States 3 135 Program Services mine action 1969886 South America 1 47 Program Services mine action 1056164 East Asia and the Pacific 2 247 Program Services mine action 1676944 Sub-Saharan Africa 4 420 Program Services mine action 4967928 Middle East and North Africa 2 15 Program Services mine action 546606 South Asia 2 335 Program Services mine action 3952471 Europe (Including Iceland and Greenland) Grantmaking 17806622 16 1264 16 1264 32766062 32766062 Europe (Including Iceland and Greenland) MINE ACTION 17806622 WIRE 1 0 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 entered 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. false false false false false false false false false JAMES COWAN PRESIDENT 57899 0 0 0 0 0 0 0 0 0 57899 0 0 0 ANTHONY WIGAN SECRETARY AND TREASURER 35475 0 0 0 0 0 0 0 0 0 35475 0 0 0 COMPENSATION HALO USA DOES NOT COMPENSATE ITS BOARD MEMBERS. JAMES COWAN (PRESIDENT) AND ANTHONY WIGAN (SECRETARY AND TREASURER) RECEIVED COMPENSATION IN 2016 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK) AND WERE CHARGED 10 HOURS PER WEEK, PRO-RATA, TO HALO USA AS PART OF THE MANAGEMENT CHARGE FOR SERVICES PROVIDED BY HALO UK. X 1 66560 Certified Statement 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. Significant Changes to Program Services Part III, Line 3 During the year, HALO USA entered 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. FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES PART V, LINE 4B AFGHANISTAN, GEORGIA, ANGOLA, CAMBODIA, COLOMBIA, KOSOVO, LAOS, NAGORNO KARABAKH, SOMALIA, SRI LANKA, ISRAEL, ZIMBABWE, UNITED KINGDOM. HALO USA Submits an FBAR. PROCESS USED TO REVIEW FORM 990 PART VI, LINE 11B THE FINANCE MANAGER 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. HOW FORM 990 IS MADE AVAILABLE 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 OFFICERS OR BOARD MEMBERS. JAMES COWAN (PRESIDENT) AND ANTHONY WIGAN (SECRETARY AND TREASURER) RECEIVED COMPENSATION IN 2016 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK) AND WERE CHARGED 10 HOURS PER WEEK, PRO-RATA, TO HALO USA AS PART OF THE MANAGEMENT CHARGE FOR SERVICES PROVIDED BY HALO UK. THE FIGURES SHOWN ON PART VII AND SCHEDULE J ARE THE GROSS REMUNERATION PAID BY THE HALO TRUST (UK). CHANGE IN NET ASSETS PART XI, LINE 9 CHANGE IN NET ASSETS FOREIGN EXCHANGE ADJUSTMENT: -$31,673