2017-11-08T07:36:02-06:00 2016-12-31 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2016-01-01 132535763 ACCION INTERNATIONAL % LIVINGSTON PARSONS III CFO ACCI 6176257020 10 Fawcett Street Suite 204 Cambridge MA 02138 LIVINGSTON PARSONS III CFO 6176257080 2017-11-06 true Joyce Underwood P00022361 7038930600 2017-11-06 162.249.80.3 54621820173125000001 2017-11-08 P B65468E77E574022DFAFDDD85F96250DECB19090 B65468E77E574022DFAFDDD85F96250DECB19090 2016 2021-01-29 14:40:06Z MICHAEL SCHLEIN 10 Fawcett Street Ste 204 Cambridge MA 02138 45480481 false X www.accion.org X 1965 NY ACCION COMBINES DECADES OF EXPERIENCE WITH INSIGHTS INTO EMERGING TECHNOLOGIES TO BUILD A FINANCIALLY INCLUSIVE WORLD AND PROMOTE ECONOMIC ACTIVITY FOR ALL. 15 15 152 20 0 13315273 14437212 6581324 5025705 14087043 21418359 4596 -52229 33988236 40829047 6798023 3136863 0 0 17393519 16250443 0 0 1980753 13402057 10888807 37593599 30276113 -3605363 10552934 372287490 362537518 10304040 6172273 361983450 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INVESTMENT 189720583 C 229306494 0 0 X 27910378 -28356823 2943969 12494185 -12918669 40829047 40829047 33528581 2943969 308499 3252468 30276113 30276113 PART X, LINE 2: ACCION IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUENT TO SECTION 501(A). CENTRO AND ATA ARE REGISTERED ORGANIZATIONS IN COLOMBIA AND INDIA, RESPECTIVELY. GATEWAY, AFIF GP AND AFIF LP, SINGLE MEMBER LIMITED LIABILITY COMPANIES, ARE FULLY CONSOLIDATED ON THE FEDERAL FORM 990 OF THEIR SINGLE MEMBER, ACCION. ACC, AAIC, AINV NIGERIA, AINV CAMEROON AND AINV GHANA (SEE NOTE 2) ARE TAXABLE SUBSIDIARIES OF ACCION, FILING THEIR OWN TAX RETURNS. THE INCOME TAX CONSEQUENCES, IF ANY, ARE REFLECTED IN THE FINANCIAL STATEMENTS, AND DO NOT HAVE A MATERIAL EFFECT, INDIVIDUALLY OR IN THE AGGREGATE, UPON ACCION'S FINANCIAL STATEMENTS. ACCION BELIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITIONS. Part XI, Line 2D - Other Adjustments: Equity in Income of Equity Investments $12,233,060 Special Event Cost 308,499 Currency Gain (Loss) on Consolidation (47,374) -------------- Total to Schedule D, Part XI, Line 2D 12,494,185 Part XII, Line 2D - Other Adjustments: Special Event Cost $308,499 true Central America and the Caribbean Program Services See Part V 109758 East Asia and the Pacific 1 5 Program Services See Part V 1841146 East Asia and the Pacific Investments 6222007 Europe (Including Iceland and Greenland) 1 Program Services See Part V 12844 Europe (Including Iceland and Greenland) Investments 34788568 North America Program Services See Part V 673323 North America Investments 4776071 South America 1 22 Program Services See Part V 2943993 South America Investments 40805911 South Asia 1 11 Program Services See Part V 814908 South Asia Investments 87696405 Sub-Saharan Africa 1 10 Program Services See Part V 2587881 Sub-Saharan Africa Investments 3990969 4 49 4 49 187263784 187263784 South America FIELD OPS 1847531 WIRE South Asia FIELD OPS 921522 WIRE South America PROG ASST. 10850 WIRE Central America and the Caribbean PROG ASST. 12150 WIRE South America PROG ASST. 11310 WIRE East Asia and the Pacific PROG ASST. 13000 WIRE Central America and the Caribbean PROG ASST. 7500 WIRE Europe (Including Iceland and Greenland) PROG ASST. 40000 WIRE 6 3 PROGRAM ASSISTANCE North America 1 8000 PROGRAM ASSISTANCE Sub-Saharan Africa 1 8000 PROGRAM ASSISTANCE North America 1 2000 true false true false true true PART I, LINE 2: ACCION's Accounting and Resource Development departments oversee the receipt, Distribution and use of grant funds, and provide donors with detailed reports based thereon. Part I, Column E: If activity listed in Part I, Column (d) is a program service, following is the specific type of service in the region: Microfinance-Technical Assistance, Education and Investments PART I, II AND III: THE ACCOUNTING METHOD USED FOR PARTS I, II AND III IS US GAAP/ACCRUAL BASIS. 55TH GALA 994002 746002 248000 166153 142346 0 994002 746002 248000 166153 142346 308499 -60499 true ACCION THE US NETWORK 80 MAIDEN LANE STE 903 NEW YORK NY 10038 454127501 501(C)(3) 250000 PROGRAM ASST. 1 Part I, Line 2: ACCION'S ACCOUNTING AND RESOURCE DEVELOPMENT DEPARTMENTS OVERSEE THE RECEIPT, DISTRIBUTION AND USE OF GRANT FUNDS, AND PROVIDE DONORS WITH DETAILED REPORTS BASED THEREON. X X X true true X X X X X X false false false false false false false true false MICHAEL SCHLEIN PRESIDENT & CEO, DIRECTOR 474983 0 83614 0 2806 0 0 0 25314 0 586717 0 0 0 ESTEBAN ALTSCHUL COO 293557 0 51640 0 141893 0 19875 0 27841 0 534806 0 0 0 LIVINGSTON PARSONS III CFO 223487 0 30221 0 25810 0 18887 0 22436 0 320841 0 0 0 KEVIN SAUNDERS ASSISTANT SECRETARY 136977 0 0 0 18540 0 12258 0 30814 0 198589 0 0 0 DONELLA RAPIER CDO-CAO 92797 0 29199 0 49452 0 7811 0 3761 0 183020 0 0 0 JOHN FISCHER CIO 295303 0 37189 0 13509 0 19875 0 21010 0 386886 0 0 0 ELIZABETH RHYNE CFI SENIOR VP. 241107 0 20490 0 18788 0 19209 0 0 0 299594 0 0 0 MARY CHAFFIN GENERAL COUNSEL 148286 0 39269 0 31234 0 13090 0 17143 0 249022 0 0 0 BRIAN KUWIK REGIONAL HEAD, AFRICA 222627 0 20722 0 56606 0 13083 0 21010 0 334048 0 0 0 VICTORIA WHITE REGIONAL HEAD, ASIA 206715 0 34650 0 16890 0 17325 0 26810 0 302390 0 0 0 JAMES ROSENBERG CCO 189985 0 6300 0 18540 0 15750 0 16796 0 247371 0 0 0 PART I, LINE 1A: Housing allowance, tax indemnification and once a year home leave for employees and the members of their families were provided to Esteban Altschul and Brian Kuwik as part of an expatriate benefit package during their temporary assignment to a foreign office. PART I, LINE 1B: THESE EXPENSES ARE INCLUDED WITHIN THE TOTAL COMPENSATION REVIEW AND APPROVAL PROCESS. PART I, LINE 7: Employees identified in Schedule J, Part II(A)(1,2,3,4,6,7,8,10) are eligible for limited incentive compensation based upon performance in the prior tax year. Any such compensation that is awarded is part of and subject to the total compensation review and approval process. X 15 80361 FMV X FOOD 1 385 FMV false true false SCHEDULE M, PART I, COLUMN (B): EXPLANATION: REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 4A: Global Programs: Accion offers decades of strategic and operational expertise to microfinance institutions (MFIs) and financial service providers; we combine a deep understanding of client needs and insights into emerging technologies to increase the quality and lower the costs of financial services. By the end of 2016, Accion had helped build 65 MFIs in 32 countries; these organizations managed an active loan portfolio of $10.9 billion and helped 4.6 million savers protect $4.2 million in deposits. Last year, Accion recommitted to its work with people in countries with some of the greatest need for high-quality financial services, including China, Myanmar, Peru, Nigeria, and India, where our local partner IFMR Capital provides funding to more than 100 of Indias most prominent financial inclusion intermediaries that, together, serve over 30 million clients. Accion also shared its global insights with the broader industry, expanding our impact by publishing new research that examined how emerging technological innovations are helping to provide micro, small, and medium enterprises (MSMEs) with the financing that they need to launch their businesses, restock their shelves, and hire more employees. Accion also published new research on how to provide women-owned MSMEs in India with financing. FORM 990, PART III, LINE 4B: Global Investments: Three billion people are left out of or poorly served by the worlds formal financial sector. They struggle in or near poverty and lack the financial tools they need to build better lives. Accion believes that inclusive fintech has the transformative potential to help them, and we believe that as a financial inclusion leader our role is to accelerate the growth and use of responsible fintech and address this urgent problem by creating a financially inclusive world. Our focus on disruptive startups aims to spur innovation while improving the quality and lowering the costs of financial services for those who have been left out. Accions seed-stage impact initiative, Accion Venture Lab, invests capital in, and provides support to, innovative fintech startups that increase access to, improve the quality of, or reduce the cost of financial services for the underserved at scale. Since launching in 2012, Venture Lab has deployed over US$10 million across more than 30 startups that work in over 20 countries worldwide. Its investments and support develop and refine the higher-quality, cheaper, faster, more convenient, safer, and more accessible financial services that entrepreneurs and families need. Venture Lab has undertaken more than 50 portfolio projects, supporting emerging technologies for inclusive finance with customer strategy, product design, pricing, operations, and human capial. Accion is the anchor investor, general partner, and sponsor of the first global fintech fund for the underserved, the Accion Frontier Inclusion Fund, managed by Quona Capital. The Fund catalyzes fintech innovations that can radically improve the quality and availability of financial services for the underserved. The Fund will pursue solutions that have the greatest potential for inclusive fintech in Asia, Latin America, and sub-Saharan Africa. In 2016, the Fund made investments in NeoGrowth and IndiaMART (both based in India) and Konfio (based in Mexico). These investments will help consumers create and improve their credit scores and assist entrepreneurs receive finance for inventory purchases and improve their businesses. FORM 990, PART III, LINE 4C: CFI: Launched in 2008, the Center for Financial Inclusion at Accion (CFI) serves as a convener, community builder, and thought leader among stakeholders working toward financial inclusion including banks, telecom firms, researchers, regulators, MFIs, and fintech startups. CFI seeks to strengthen the sector and works in particular to ensure that financial inclusion is achieved in a way that supports client well-being. In 2009 CFI launched the smart campaign, a global movement to create an environment in which financial services are delivered safely and responsibly to low-income clients. Nearly 100 financial institutions, collectively serving more than 41 million people in more than 30 countries, have been certified for adhering to the Campaigns industry-accepted consumer protection standards. Other key programs include a fellowship program in governance and risk management designed for board members of MFIs in sub-Saharan Africa; the CFIs Research Fellows Program, through which the latest cohort examined, sustainable financial capability interventions, incorporating human touch into digital financial products and services in Kenya and India, and responsible online credit and data security; and extensive new research broadening the framework for financial health and illuminating how mainstream financial institutions can reach underserved customers, among other work. FORM 990, PART III, LINE 4D: Education and Communications: Accions Communication function supports the organizations strategic objectives by promoting awareness of Accions financial inclusion work around the globe. Accion identifies how financial inclusion, innovation, commercial finance, startups, entrepreneurs, policymakers, individuals committed to social justice, and others can address and resolve issues of inequity. Three billion financially underserved people around the world lack the basic tools they need including savings, credit, insurance, and other financial services - to manage their day-to-day activities, navigated a crisis, or seize an opportunity. Financial services have a vital role to play in addressing issues that range from healthcare to housing to education; they are essential to advancing quality of life and living standards in emerging countries. Audiences around the world have invited Accion to discuss this important link and the developing technological trends that we see accelerating inclusive finance. In 2016, Accion appeared in The New York Times, Euromoney, Mashable, The Banker, Emerging Markets, Fortune, TechCrunch, Institutional Investor, and others. And Accion raised awareness of the need for financial inclusion at social impact events like the Social Good Summit and financial industry events like Money20/20. Accion also engages a passionate audience across social media, sharing stories that demonstrate the impact that our work makes on our clients and that ways that high-quality, affordable financial services help them thrive. FORM 990, PART VI, SECTION A, LINE 1: THE EXECUTIVE COMMITTEE HAS BEEN DELEGATED AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS SUBJECT TO SUBSEQUENT RATIFICATION BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11: Prior to the filing of the form 990, the finance committee of the board of directors receives the form 990 for review. Each member of the board of directors subsequently receives a copy of the reviewed form 990 before Accion files it with the internal revenue service. FORM 990, PART VI, SECTION B, LINE 12C: ACCION international's conflict of interest policy requires annual disclosure of actual or potential conflicts of interest, including all transactions, financial interests, contracts, or positions, conducted or held by the officer, director, or key employee or immediate member of his/her family, with any businesses, corporations, partnerships, proprietorships that carry out any business activities with ACCION international or any of its subsidiaries, investees, affiliates or other persons or institutions in any related to ACCION international. In addition to the annual disclosure requirement, officers, directors, and key employees must also disclose any potential or real conflict of interest as they arise. Each real or potential conflict must be evaluated by independent, disinterested directors serving on the audit & governance committee of the board of directors, and if a real or potential conflict of interest is determined to exist, that conflict situation must be determined to be fair and reasonable to the corporation and thus waived before the affected officer, director, or key employee may proceed. FORM 990, PART VI, SECTION B, LINE 15: Compensation for officers (including the CEO) and key employees must be approved by the appropriate Committee of the Board of Directors after consideration of data provided by third party experts which indicates comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. The Board Committee will maintain contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangements. FORM 990, PART VI, SECTION C, LINE 19: ACCION International's audited financial statements, governing documents, and conflict of interest policy are available to the public upon request. FORM 990, PART XI, LINE 2B - FINANCIAL STATEMENTS: ACCION International's financial statements are audited and presented on a consolidated basis, including foreign entities in Colombia, India, China, Brazil and Mauritius. The U.S. organization's financials as reflected for tax purposes on a stand-alone basis are not separately audited. Form 990, Part XI, Line 9: Equity in income of equity investments $12,233,060 Currency (gain) loss on consolidation (47,374) ------------ Total Other changes to Line 9 12,185,684 FORM 990, PART XII, LINE 2C - OVERSIGHT OF AUDIT: THERE WAS NO CHANGE IN THE AUDIT OVERSIGHT PROCESS FROM THE PRIOR YEAR. ACCION GATEWAY FUND LLC 10 FAWCETT STSTE204 Cambridge MA 02138 SEE PART VII DE -347551 142414552 ACCION INTL ACCION FRONTIER INCLUSION FUND GP LLC 1101 15TH STREET NW SUITE 400 Washington DC 20005 SEE PART VII DE 475947 398139 ACCION INTL ACCION FRONTIER INCLUSION FUND LP LLC 10 FAWCETT STSTE204 Cambridge MA 02138 SEE PART VII DE 20890 7775395 ACCION INTL ACCION Technical Advisors India SEE PART VII Bangalore IN 560025 SEE PART VII IN SEC 25 CO Accion Int true FUNDACION Centro ACCION Microempresarial SEE PART VII BOGOTA dc CO SEE PART VII CO FOUNDATION Accion Int true ACCION (Beijing)Consultation Svcs COLTD SEE PART VII CH SEE PART VII CH SEE PART VII 363474 259407 1.00000 false ACCION AFRICA ASIA INVESTMENT COMPANY SEE PART VII MP SEE PART VII MP SEE PART VII 42908 29498381 1.00000 false ACCION INVESTMENTS (SEE PART vii) SEE PART VII CJ SEE PART VII CJ SEE PART VII 7823232 0.51000 false ACCION INVESTMENTS (SEE PART VII) SEE PART VII CJ SEE PART VII CJ SEE PART VII 12786 0.51000 false ACCION INVESTMENTS IN MICROFINANCE GHANA SEE PART VII CJ SEE PART VII CJ SEE PART VII 17751 0.51000 false false true false false false false false false false false false false false false true false false false false FUNDATION CENTRO ACCION MICROEMPRESARIAL B 1847531 Cost ACCION TECHNICAL ADVISORS INDIA B 921522 Cost ACCION AFRICA ASIA INVESTMENT COMPANY B 2110000 Cost ACCION (BEIJING) CONSULTATION SERVICES CO LTD O 292453 Cost Part I, column (b) primary activity: 1. Program Related Investment 2. Program Related Investment 3. Program Related Investment Part II, Line 1 Address & Primary Activity: Address:No. 9/3, KAISER-E-HIND, 1ST FLOOR-RICHMOND ROAD, Bangalore, 560025 IN Primary Activity: Technical Assistance & Education Related to Microfinance. Part II, Line 2 Address & Primary Activity: Address: CARRERA 7 #146-65, 7th FLOOR, Bogota, D.C., CO Primary Activity: Technical Assistance & Education Related to Microfinance. Part IV, Column a1-5: Address 1. Room 606, Bld 3, Wan Da Plaza, No.93 Jianguo Road, BEIJING, CHAOYANG CHINA 2. IFS COURT, TWENTYEIGHT CYBERCITY, EBENE, MAURITIUS 3. INTERTRUST CORPORATE SRV, 190 ELGIN AVE, GEORGE TOWN, GRAND CAYMAN, KY1-9005, CAYMAN ISLANDS 4. INTERTRUST CORPORATE SRV, 190 ELGIN AVE, GEORGE TOWN, GRAND CAYMAN, KY1-9005, CAYMAN ISLANDS 5. INTERTRUST CORPORATE SRV, 190 ELGIN AVE, GEORGE TOWN, GRAND CAYMAN, KY1-9005, CAYMAN ISLANDS Part IV, Column a(3): Name ACCION INVESTMENTS IN MICROFINANCE NIGERIA Part IV, Column a(4): Name ACCION INVESTMENTS IN MICROFINANCE CAMEROON Part IV, Column (b): Primary activity for organization 1 - 5 1. Technical assistance and education related to microfinance 2. Program Related Investment 3. Program Related Investment 4. Program Related Investment 5. Program Related Investment Part IV, Column (D): DIRECT CONTROLLING ENTITY 1 - 5 1. ACCION INTERNATIONAL 2. ACCION GATEWAY FUND, LLC 3. ACCION GATEWAY FUND, LLC 4. ACCION GATEWAY FUND, LLC 5. ACCION GATEWAY FUND, LLC