2016-10-23T11:18:22-05:00 2015-12-31 861065772 DELOITTE TAX LLP 191 PEACHTREE STREET NE STE 2000 ATLANTA GA 30303 990 2015-01-01 133240109 FINCA INTERNATIONAL INC FINC 2026821510 1201 15TH ST NW 8TH FLOOR WASHINGTON DC 20005 ROMAN HINFORANI CHIEF FINANCIAL OFFICER 2026821510 2016-10-20 1 JOHN W SADOFF JR P00540589 4042201500 2015 2017-02-10 21:41:12Z RUPERT W SCOFIELD 1201 15TH ST NW 8TH FLOOR WASHINGTON DC 20005 62344278 0 X WWW.FINCA.ORG X 1984 NY ALLEVIATE POVERTY BY HELPING PEOPLE BUILD ASSETS, CREATE JOBS AND RAISE STANDARD OF LIVING. 13 11 163 68 10000 8100 25288005 20354935 32682014 30159885 3325221 7017667 5295341 4811791 66590581 62344278 0 0 0 0 26487471 23137692 289592 301392 3500800 34638294 30870804 61415357 54309888 5175224 8034390 135162784 140032171 52104204 48412575 83058580 91619596 X FINCA'S MISSION IS TO ALLEVIATE POVERTY THROUGH LASTING SOLUTIONS THAT HELP PEOPLE BUILD ASSETS, CREATE JOBS, AND RAISE THEIR STANDARD OF LIVING. 0 0 40968105 34961676 OVER THE COURSE OF 2015, 12,000 EMPLOYEES AT FINCA INTERNATIONAL AND ITS AFFILIATES DISBURSED $1.3 BILLION IN LOANS AVERAGING $831 TO ITS CLIENTS, THE MAJORITY OF WHOM ARE WOMEN. MORE THAN 1.1 MILLION INDIVIDUALS VOLUNTARILY SAVED ON A REGULAR BASIS, WITH TOTAL SAVINGS OF OVER $168 MILLION, EQUATING TO AN AVERAGE SAVINGS OF $147 PER CLIENT. SEE SCHEDULE O FOR MORE DETAILED INFORMATION.AS OF DECEMBER 31, 2015, FINCA'S AFFILIATES OPERATED IN THE FOLLOWING COUNTRIES AND HAD THE FOLLOWING NUMBER OF BENEFICIARIES: AFRICA: * DEMOCRACTIC REPUBLIC OF CONGO: 274,156 BENEFICIARIES* MALAWI: 51,413 BENEFICIARIES* NIGERIA: 13,705 BENEFICIARIES* TANZANIA: 107,198 BENEFICIARIES* UGANDA: 149,875 BENEFICIARIES* ZAMBIA: 90,429 BENEFICIARIESLATIN AMERICA & THE CARIBBEAN:* ECUADOR: 29,138 BENEFICIARIES* EL SALVADOR: 8,428 BENEFICIARIES* GUATEMALA: 29,973 BENEFICIARIES* HAITI: 34,761 BENEFICIARIES* HONDURAS: 38,424 BENEFICIARIES* MEXICO: 127,764 BENEFICIARIES* NICARAGUA: 49,743 BENEFICIARIESGREATER MIDDLE EAST:* AFGHANISTAN: 34,034 BENEFICIARIES* JORDAN: 25,491 BENEFICIARIES* PAKISTAN: 326,734 BENEFICIARIESEURASIA:* ARMENIA: 52,390 BENEFICIARIES* AZERBAIJAN: 121,741 BENEFICIARIES* GEORGIA: 89,688 BENEFICIARIES* KOSOVO: 12,494 BENEFICIARIES* KYRGYZSTAN: 122,262 BENEFICIARIES* RUSSIA: 6,714 BENEFICIARIES* TAJIKISTAN: 40,836 BENEFICIARIESFINCA HAS EMBARKED ON A COMPREHENSIVE INITIATIVE TO MONITOR AND MANAGE SOCIAL PERFORMANCE THAT INCLUDES IDENTIFYING AND TRACKING SOCIAL PERFORMANCE INDICATORS ON AN ONGOING BASIS TO ENSURE THAT FINCA REMAINS FOCUSED ON CLIENT WELFARE AND PROTECTION, INCREASES TRANSPARENCY WITH PARTNERS, AND DEVELOPS NEW PRODUCTS THAT ARE TAILORED TO ENHANCE CLIENT WELL-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 MEASURABLE DEFINITION 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. 40968105 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 32 0 1 163 1 1 0 1 AF AM AJ CJ CG ES EC GG GM GT HA HO JO KV KG MI MX NL NU PK RS TI TZ UG NI 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 AK AL AR CA CT FL GA HI IL KS KY LA MA MD MI MS MN NJ NH NM NY OK OR PA RI SC TN UT VA WI WV X X ROMAN HINGORANI CFO 2026821510 1201 15TH STREET NW 8TH FLOOR WASHINGTON DC 20005 X ROBERT W HATCH CHAIRMAN 10.00 X 0 0 0 JOHN K HATCH DIRECTOR 10.00 X 87438 0 0 RICHARD M WILLIAMSON DIRECTOR 5.00 X 0 0 0 JOHN ELKINS DIRECTOR 5.00 X 0 0 0 JOANN FIELD DIRECTOR 5.00 X 0 0 0 SHAWN HASSEL DIRECTOR 5.00 X 0 0 0 AGRINA MUSSA DIRECTOR 5.00 X 0 0 0 JAMES SEMAKADDE DIRECTOR 5.00 X 0 0 0 DAVID E WEISMAN DIRECTOR 5.00 X 0 0 0 RITA E SPILLMAN DIRECTOR 5.00 X 0 0 0 HAROLD D JASTRAM DIRECTOR 5.00 X 0 0 0 FRED SEYMOUR DIRECTOR 5.00 X 0 0 0 RUPERT W SCOFIELD PRESIDENT & CEO 50.00 X X 377154 0 35355 ROMAN HINGORANI VP & CFO BEG 8/15 50.00 X 244621 0 22900 ANDREE SIMON VP & COO 50.00 X 225392 0 24797 DANE S MCGUIRE VP & CFO THROUGH 7/15 50.00 X 167764 0 11125 P DANIEL SMITH VP & GENERAL COUNSEL 50.00 X 254585 0 16237 CHIKAKO KUNO DIRECTOR, TEMA 50.00 X 190420 0 20395 STEFAN QUECK REGIONAL DIRECTOR 50.00 X 170176 0 22917 RONALD AIZER DEPUTY CFO 50.00 X 179873 0 22362 ZARLASHT WARDAK REGIONAL DIRECTOR 50.00 X 248292 0 30055 JEFFREY SMITH GLOBAL CHIEF AUDITOR 50.00 X 172851 0 26099 FRANCA ROFE VP - HR 50.00 X 155100 0 9325 BRAULIO OLIVEIRA VP & CIO 50.00 X 251865 0 31912 SOLEDAD GOMPF VP - NEW BUSINESS DEV. 50.00 X 174517 0 194156 JEFFREY A FLOWERS REGIONAL DIRECTOR 50.00 X 197164 0 29975 SONAL GANDHI LOCAL COUNTRY CEO 50.00 X 192570 0 44310 ALEJANDRO JAKUBOWICZ DEPUTY REGIONAL DIRECTOR 25.00 25.00 X 186471 117739 24022 SYED MAHMOOD VP, SOCIAL ENTERPRISE 50.00 X 185415 0 22508 EMILIO GHERSI DIRECTOR, CAP. MARKETS 50.00 X 181915 0 25567 JEREMY DANFORD GLOBAL TAX DIRECTOR 50.00 X 179520 0 11214 GWEN ANDREOTTI FORMER OFFICER 0.00 X 676087 0 3026 MICHAEL A GAMA-LOBO FORMER OFFICER 50.00 X 149679 0 69008 SCOTT TINDALL FORMER OFFICER 50.00 X 169596 0 22682 LEONARDO POLIT FORMER KEY EMPLOYEE 50.00 X 169893 0 37962 VOLKER RENNER FORMER OFFICER 50.00 X 0 241666 0 5188358 359405 757909 54 1 1 1 THE PRODUCTION ADVANTAGE INC 13873 PARK CENTER ROAD STE 15 OAK HILL VA 20171 PRINTING AND MAILING 3522047 FINCA TANZANIA LIMITED PLOT 84 MOROGORO ROAD DAR ES SALAAM TZ PROGRAM SERVICES 2455302 FINCA MICROFINZAS SA DE CV PASEO GENERAL ESCALON Y CALLE CIRCU SAN SALVADOR ES PROGRAM SERVICES 1249109 FINCA HAITI SA 26 RUE METELLUS PETIONVILLE PORT-AU-PRINCE HA PROGRAM SERVICES 1144353 DELOITTE & TOUCHE LLP 7900 TYSONS ONE PLACE STE 800 MCLEAN VA 221024219 AUDIT AND TAX SERVICES 782240 22 3049983 17304952 3158734 20354935 MANAGEMENT FEES 900099 20038523 20038523 INTEREST REV -BRANCHES 522298 4979577 4979577 AFFIL LOAN PORT. REV. 900099 4398406 4398406 OTHER REVENUE 900099 743379 743379 30159885 7017667 7017667 4801791 4801791 INSURANCE INCOME - UBI 524298 10000 10000 10000 62344278 34961676 10000 7017667 3665765 2740018 845974 79773 81009 81009 14465350 13951241 33985 480124 366813 366813 3582588 88151 3514556 -20119 976167 976167 238112 226253 11859 1890337 463666 1426671 301392 301392 4959739 4112532 249847 597360 296453 99486 6266 190701 4667924 1944299 1089616 1634009 3675782 1750738 1925044 1577837 632108 945729 2225451 1840086 343925 41440 196139 136802 57267 2070 4064236 3915195 149041 405083 140499 264584 1916 1330 586 LOAN CAPITAL 2428309 2428309 FOREIGN WITHHOLDING TAX 1344741 1344741 TRAINING 374712 359326 15386 ALLOCATION OF INDIRECT 0 1227863 -1413078 185215 2524033 3484453 -969255 8835 54309888 40968105 9840983 3500800 9387640 7332242 6702921 6118305 2611426 2482430 2963818 7065146 24425835 22121939 26413 492674 3628046 1777120 1857867 1850926 8457 7584 86934071 92326463 159272 76899 85064 157563 135162784 140032171 10200323 11004269 5106323 2340187 29080033 28486060 7717525 6582059 52104204 48412575 X 81842777 90661295 1215803 958301 83058580 91619596 135162784 140032171 X 8034390 526626 X X 0 1 X 1 1 1 X 25743712 18743053 27525208 22225233 20354935 114592141 25743712 18743053 27525208 22225233 20354935 114592141 3892064 110700077 6116999 12559057 12793365 8536137 11819458 51825016 38275 23580 38101 38461 10000 148417 2435260 2435260 169000834 134014464 0.65500 0.70100 X 0.70100 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1877728 377825 1499903 1750318 1399295 351023 1850926 INVESTMENT IN PARTNERSHIP AND SUBS 92326463 C 92326463 DEFERRED PENSION OBLIGATION 3607816 OTHER LIABILITIES 2974243 6582059 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, 2015, FINCA DID NOT RECORD ANY ADDITIONAL UNRECOGNIZED TAX BENEFITS. AS A RESULT OF A LAPSE OF A STATUTE OF LIMITATIONS, AN UNRECOGNIZED TAX BENEFIT OF $0.7 MILLION WAS RECOGNIZED. 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, 2015, NO ESTIMATED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS WERE ACCRUED. AS A RESULT OF A LAPSE OF A STATUTE OF LIMITATIONS, $0.7 MILLION BENEFIT WAS RECOGNIZED AS A REVERSAL OF ESTIMATED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS THAT HAD BEEN ACCRUED IN PRIOR YEARS. THE BENEFIT WAS NOT INCLUDED IN THE INCOME TAX EXPENSE LINE ITEM, BUT IT WAS ACCRUED IN THE OTHER OPERATING EXPENSES UNDER GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. 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, 2015, FINCA'S TAX YEARS 2008-2015 ARE SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. SUB-SAHARAN AFRICA 1 14 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 9943932 EUROPE (INCLUDING ICELAND AND GREENLAND) 1 166 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 4698493 CENTRAL AMERICA & THE CARIBBEAN 0 5 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 3749915 RUSSIA AND NEIGHBORING STATES 1 10 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 2548968 SOUTH ASIA 0 2 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 762103 SOUTH AMERICA 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 350807 NORTH AMERICA 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 50151 MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICES FINANCIAL SERVICES FOR THE POOR 49256 CENTRAL AMERICA & THE CARIBBEAN 0 0 INVESTMENTS INVESTMENTS 1900000 SUB-SAHARAN AFRICA 0 0 INVESTMENTS INVESTMENTS 2333 SUB-SAHARAN AFRICA 1 1 PROGRAM SERVICES SELLING PRODUCTS 229138 3 200 1 1 4 201 22153625 2131471 24285096 1 0 1 0 0 0 X X X X X X 1 PUBLIC INTEREST COMMUNICATIONS INC 7700 LEESBURG PIKE 301 FALLS CHURCH VA 22043 TELEMARKETING 0 46813 77207 -30394 SD&A TELESERVICES INC 5757 W CENTURY BLVD 300 LOS ANGELES CA 90045 TELEMARKETING 0 7324 38712 -31388 INTEGRATED DIRECT MARKETING LLC 1250 CONNECTICUT AVE NW 200 WASHINGTON DC 20036 FUNDRAISING CONSULTING 0 0 206683 -206683 KOSOVO ADDIS 1205 CARDINAL LANE CHERRY HILL NJ 08003 FUNDRAISING CONSULTING 0 0 42000 -42000 54137 364602 -310465 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 & CEO 376362 0 0 0 792 0 21406 0 13949 0 412509 0 0 0 ROMAN HINGORANI VP & CFO BEG 8/15 244107 0 0 0 514 0 0 0 22900 0 267521 0 0 0 ANDREE SIMON VP & COO 225272 0 0 0 120 0 15708 0 9089 0 250189 0 0 0 DANE S MCGUIRE VP & CFO THROUGH 7/15 167312 0 0 0 452 0 0 0 11125 0 178889 0 0 0 P DANIEL SMITH VP & GENERAL COUNSEL 254585 0 0 0 0 0 914 0 15323 0 270822 0 0 0 CHIKAKO KUNO DIRECTOR, TEMA 189904 0 0 0 516 0 15479 0 4916 0 210815 0 0 0 STEFAN QUECK REGIONAL DIRECTOR 82462 0 0 0 87714 0 0 0 22917 0 193093 0 0 0 RONALD AIZER DEPUTY CFO 179597 0 0 0 276 0 11760 0 10602 0 202235 0 0 0 ZARLASHT WARDAK REGIONAL DIRECTOR 146246 0 0 0 102046 0 12377 0 17678 0 278347 0 0 0 JEFFREY SMITH GLOBAL CHIEF AUDITOR 172180 0 0 0 671 0 225 0 25874 0 198950 0 0 0 FRANCA ROFE VP - HR 131712 0 0 0 23388 0 763 0 8562 0 164425 0 0 0 BRAULIO OLIVEIRA VP & CIO 159289 0 0 0 92576 0 13181 0 18731 0 283777 0 0 0 SOLEDAD GOMPF VP - NEW BUSINESS DEV. 174001 0 0 0 516 0 165924 0 28232 0 368673 0 0 0 JEFFREY A FLOWERS REGIONAL DIRECTOR 171412 0 0 0 25752 0 11207 0 18768 0 227139 0 0 0 SONAL GANDHI LOCAL COUNTRY CEO 166650 0 0 0 25920 0 16000 0 28310 0 236880 0 0 0 ALEJANDRO JAKUBOWICZ DEPUTY REGIONAL DIRECTOR 153703 117739 0 0 32768 0 812 0 23210 0 210493 117739 0 0 SYED MAHMOOD VP, SOCIAL ENTERPRISE 184997 0 0 0 418 0 375 0 22133 0 207923 0 0 0 EMILIO GHERSI DIRECTOR, CAP. MARKETS 181639 0 0 0 276 0 0 0 25567 0 207482 0 0 0 JEREMY DANFORD GLOBAL TAX DIRECTOR 179400 0 0 0 120 0 1050 0 10164 0 190734 0 0 0 GWEN ANDREOTTI FORMER OFFICER 0 0 0 0 676087 0 0 0 3026 0 679113 0 170244 0 MICHAEL A GAMA-LOBO FORMER OFFICER 149571 0 0 0 108 0 10477 0 58531 0 218687 0 0 0 SCOTT TINDALL FORMER OFFICER 168141 0 0 0 1455 0 0 0 22682 0 192278 0 0 0 LEONARDO POLIT FORMER KEY EMPLOYEE 169169 0 0 0 724 0 14000 0 23962 0 207855 0 0 0 VOLKER RENNER FORMER OFFICER 0 241666 0 0 0 0 0 0 0 0 0 241666 0 0 PART I, LINE 1A FINCA INTERNATIONAL PROVIDED TAX GROSS-UP PAYMENTS FOR EXPATRIATE EMPLOYEES PHILIP TAKYI, LESLIE ENRIGHT, AND MICHAEL GAMA-LOBO IN 2015. HOUSING ALLOWANCES WERE PROVIDED FOR HOUSING COSTS PAID TO ONE DOMESTIC EMPLOYEE (FRANCA ROFE) AND THE FOLLOWING EXPATRIATE EMPLOYEES: JEFFREY FLOWERS, SONAL 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: BRAULIO OLIVEIRA ($92,369), STEFAN QUECK ($87,530) 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 ($154,457 DEFERRED COMPENSATION ACCRUAL) AND VOLKER RENNER ($7,114 DEFERRED COMPENSATION ACCRUAL). RUPERT SCOFIELD AND JOHN HATCH HAD PREVIOUSLY VESTED IN THE PLAN. JOHN HATCH RECEIVED A PAYMENT OF $78,333 DURING 2015; NO OTHER LISTED PERSON RECEIVED PAYMENT DURING 2015, EXCEPT AS NOTED BELOW. THE PLAN IS A DEFINED BENEFITS PENSION PLAN. THE COMPENSATION LISTED ON GWEN ANDREOTTI'S 2015 FORM W-2 REFLECTS A LUMP-SUM SETTLEMENT PAYMENT OF $676,087 IN ORDER TO DISCHARGE ALL OF FINCA'S PENSION PLAN BENEFIT OBLIGATION IN RELATION TO MS. ANDREOTTI. SHE HAD WORKED WITH FINCA INTERNATIONAL FOR OVER TWENTY YEARS. $170,244 OF THIS AMOUNT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION TO MS. ANDREOTTI ON PRIOR YEAR FORM 990S. SCHEDULE J, PART III: COMPENSATION FROM UNRELATED ORGANIZATIONS: VOLKER RENNER, A FORMER OFFICER OF FINCA INTERNATIONAL, INC. ("FINCA"), 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 2015 WAS $241,666 JULIE HOUSER FAMILY MEMBER - CEO 50684 EMPLOYMENT 0 X 70 259711 COST OR SELLING PRICE X COMPUTER SOFTWARE 1 2899023 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 V, LINE 3B THE FORM 990-T WILL BE FILED FOR THE 2015 TAX YEAR. HOWEVER, IT WILL BE FILED AFTER THE FORM 990 HAS BEEN FILED AND PRIOR TO THE REQUIRED FILING DATE FOR THE FORM 990-T WITH EXTENSIONS. 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. SHAWN HASSEL IS A DIRECTOR AND HAS A MINOR SHAREHOLDING IN 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 11 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. PART VII THE COMPENSATION LISTED ON GWEN ANDREOTTI'S 2015 FORM W-2 REFLECTS A LUMP-SUM SETTLEMENT PAYMENT OF $676,087 IN ORDER TO DISCHARGE ALL OF FINCA'S PENSION PLAN BENEFIT OBLIGATION IN RELATION TO MS. ANDREOTTI. SHE HAD WORKED WITH FINCA INTERNATIONAL FOR OVER TWENTY YEARS. $170,244 OF THIS AMOUNT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION TO MS. ANDREOTTI ON PRIOR YEAR FORM 990S. FORM 990, PART XI, LINE 9: UNAMORTIZED PENSION PRIOR SERVICE COSTS 93,838. PARTNERSHIP K-1 INCOME 283,306. OTHER 149,482. FORM 990, PART XII, LINE 2: FINCA INTERNATIONAL'S FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS. 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