2016-11-10T12:12:39-06:00 2015-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2015-01-01 205080679 World Bicycle Relief NFP % JEFF BOSKEN WORL 3126643604 1000 West Fulton Market Chicago IL 60607 Michael Herr TREASURER 3126643604 2016-11-09 true Bridget T Roche P00666837 3128560200 2015 2017-02-10 21:41:12Z Frederick KW Day 1000 West Fulton Market Chicago IL 60607 5619710 false X www.worldbicyclerelief.org X 2006 IL World Bicycle Relief mobilizes people through the Power of Bicycles. We envision a world where distance is no longer a barrier to independence and livelihood. 5 3 20 12 0 0 7077552 5409537 288191 0 76093 52819 43139 -36653 7484975 5425703 2496573 3704795 0 0 1444405 1926724 0 0 1454032 1957532 1358665 5898510 6990184 1586465 -1564481 8055719 6157967 756481 446969 7299238 5710998 X WORLD BICYCLE RELIEF (THE CORPORATION) IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES IN ACCORD WITH SEC. 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (OR A CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW, REFERRED TO BELOW AS THE "CODE"). MORE SPECIFICALLY, WORLD BICYCLE RELIEF IS ORGANIZED TO HELP PEOPLE IN DISASTER-STRICKEN OR IMPOVERISHED AREAS OF THE WORLD TO ACHIEVE INDEPENDENCE AND A MEANS TO OBTAIN A LIVELIHOOD BY PROVIDING THEM WITH ACCESS TO LOW- OR NO-COST BICYCLES. false false 4642865 3454795 Education In many rural areas across the globe, children are denied a basic education because they live far from school and dont have reliable transportation. A bicycle can reduce a childs commute time by up to 75%. In the short term, bicycles help children arrive at school less exhausted and attend regularly. In the long term, bicycles help children complete their education, reducing the likelihood of extreme poverty. WBRs Bicycles for Educational Empowerment Program (BEEP), which launched in Zambia in 2009, helps improve access to basic education by providing Buffalo Bicycles to students, teachers and school volunteers in rural areas of developing countries. Bicycle recipients are selected based on distance traveled and vulnerability criteria established by community members who oversee the program. Students sign a study-to-own contract, agreeing to attend classes regularly. When theyre not riding the Buffalo Bicycle to school, its available to carry goods to market, visit the healthcare clinic and access water. This empowers the household with a tool for development, leading to increased economic opportunity in communities. To date, WBR has distributed over 80,000 bicycles for education, including more than 30,000 in 2015. A recent study shows that students in Zambia with Buffalo Bicycles increased their attendance by up to 28% and their academic performance by up to 59%. 373750 250000 Healthcare In the developing world, many healthcare workers walk long distances to care for the homebound because they do not have other transportation options. Shortly after World Bicycle Relief was founded in 2005, the RAPIDS (Reaching HIV/AIDS Affected People with Integrated Development and Support) program in Zambia, funded by USAID and led by World Vision International, purchased Buffalo Bicycles to mobilize volunteer healthcare workers so they could better serve HIV/AIDS clients. Currently, WBR works with governmental, NGOs, and other organizations to provide bicycles to healthcare workers in Zambia and Kenya. In 2015, the Malaria Control and Elimination Partnership in Africa, a program by PATH, returned to World Bicycle Relief to purchase an additional 680 Buffalo Bicycles to empower trained healthcare workers in rural Zambia. Community volunteers with bicycles travel from village to village to educate, test and treat every household. Research shows that healthcare providers reach 40% more patients more often with a bicycle. By visiting patients frequently and spending more time with them, care providers can better understand their patients needs. Bicycles also contribute to greater retention of volunteers within the healthcare program. The result is higher quality care and healthier communities. Owning a bicycle comes with an extra benefit for healthcare providers. Bicycles can be used for personal errands, instead of walking, leaving more time for professional development. ECONOMIC DEVELOPMENT In areas of the developing world where walking is the primary mode of transportation, distance is a challenge to earning a livelihood. Approximately 22% of Buffalo Bicycles distributed in 2015 were social enterprise sales to entrepreneurs -- leading to increased market access and productivity, as well as improved livelihood for their families and communities. A highlight for 2015 was a research case study conducted on the Palabana Dairy Cooperative, which began purchasing Buffalo Bicycles in 2011 and has purchased 281 bicycles to date. Through the research, we found that farmers using the Buffalo Bicycle made up to 25% more deliveries per month, delivered 23% more milk, increased their monthly income by 23%, and reduced travel time to the cooperative by 45%. In addition, 95% of farmers surveyed cited using the Buffalo Bicycle to better their lives. Maintenance Even the most robust bicycle needs regular maintenance and occasional spare parts to keep it rolling over rugged terrain. Its important that bicycle owners have access to local, qualified repair service they can count on. To this end, WBR operates a Field Mechanic Training Program. Training consists of a three- to five-day session focusing on business skills and the proper assembly, maintenance and repair of the bike. Field mechanics enter into a service-to-own contract whereby they pledge to provide repair support to the Bicycles for Educational Empowerment Program (BEEP) or other initiatives for an agreed period of time. Each successfully trained mechanic receives a bicycle, a set of high quality bicycle tools, a uniform and marketing materials. To date, 1,148 bicycle mechanics have benefited from training and employment, while contributing to the economic infrastructure of their villages. 3704795 5016615 true true false false false false false false false false true false true false true true false true false true true true true true true false false false false true false false false false false true false true true false false false false true true true false false true 11 0 true 20 true false true ZA KE MP ZI false false false true true false false false false X 5 3 true false false false false false false true true false false true true false true true false false true false AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI X X X JEFF BOSKEN 3126643604 1000 WEST FULTON MARKET Chicago IL 60607 X Michael Herr Treasurer 1.0 0.0 X X 0 0 0 Brian Benzer Board Chairman 1.0 0.0 X 0 0 0 Stanley Day Board Member 1.0 0.0 X 0 0 0 Robert Perkowitz Board Member 1.0 0.0 X 0 0 0 Peter O'Hagan Board Member 1.0 0.0 X 0 0 0 TODD RICKETTS THRU 102015 Board Member 1.0 0.0 X 0 0 0 Maria Santos Corporate Secretary 1.0 0.0 X 0 0 0 Frederick KW Day President 36.0 0.0 X 188787 0 0 David Neiswander Africa Director 0.0 40.0 X 241238 0 12610 Charles Coustan Executive Director 40.0 0.0 X 182029 0 16914 Alisha Myers M&E Director 40.0 0.0 X 140031 0 10610 Ruth-Anne Renaud Director of Marketing 40.0 0.0 X 132114 0 10455 Michael VeitenhansBEG 22015 Director global partnerships 40.0 0.0 X 123115 0 11345 1007314 0 61934 11 false true false GRANT THORNTON LLP 171 N CLARK STREET CHICAGO IL 60601 accounting 149735 UTI Taiwan LTD 4TH FL NO 50 LANE 258 RUI-KUANG NEIHU DISTRICT, TAIWAN 114 TAIPEI TW shipping 179359 2 X 122831 5286706 87500 5409537 0 87712 87712 0 0 0 0 0 44467 79360 -34893 -34893 -34893 45639 122831 113635 -67996 -67996 0 32355 1012 31343 31343 0 5425703 16166 X 0 0 3704795 3704795 0 188788 151030 18879 18879 0 1458889 583745 182807 692337 45078 16817 5882 22379 101288 55655 12344 33289 132681 70388 13515 48778 0 151 151 133760 133760 0 0 0 274314 79551 96010 98753 101498 915 275 100308 96547 9655 7724 79168 92155 3428 378 88349 0 60701 13354 4079 43268 201976 52808 13617 135551 0 82924 1855 1426 79643 2974 517 2457 0 17109 17109 22941 101 22384 456 BICYCLE FREIGHT 253545 236822 3849 12874 BAD DEBT EXPENSE 18070 18070 6990184 5016615 519537 1454032 0 0 1842949 964262 345177 117715 2303 0 0 0 0 0 0 0 1645050 334403 266972 270834 85544 32486 70166 53058 0 0 739970 111707 3143132 4288948 0 0 0 17040 8055719 6157967 658234 234508 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98247 212461 756481 446969 X 7224238 5635998 75000 75000 0 0 7299238 5710998 8055719 6157967 X -1564481 -720263 696504 X X false true X true false X 4222577 4644829 4909542 7059482 5409537 26245967 202741 481316 468462 288891 1441410 0 0 0 4425318 5126145 5378004 7348373 5409537 27687377 1550328 1570985 1456303 1995090 1204936 7777642 0 1550328 1570985 1456303 1995090 1204936 7777642 19909735 25000 66785 120818 79192 87712 379507 0 25000 66785 120818 79192 87712 379507 0 108346 136716 93599 99111 77994 515766 4558664 5329646 5592421 7526676 5575243 28582650 0.69657 0.66932 0.01328 0.01155 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85544 32486 53058 53058 PRI LOAN - ZAMBIA 1582414 F PRI LOAN - ZIMBABWE 517090 F PRI LOAN - BBL MAURITIUS 1336708 F PRI LOAN - KENYA 852736 F ASSET, INVESTMENTS F 4288948 0 OTHER PAYABLE COSTS 212461 212461 X 5299080 -720263 497063 -18070 -241270 5540350 -114647 -114647 5425703 7583824 497063 114647 611710 6972114 18070 18070 6990184 Uncertain Tax Position (ASC 740) SCHEDULE D, PART X, LINE 2 The Organization is a not-for-profit entity, as described in Section 501(c)(3) of the Internal Revenue Code (the IRC), and was organized and incorporated in Illinois as a Not-for-Profit Organization in 2006. The Organization has received a favorable determination letter from the Internal Revenue Service for its section 501(c)(3) status under the IRC of 1986 and is exempt from income taxes, except to the extent of any unrelated business income. For the periods ended December 31, 2015 and 2014, the Organization does not have unrelated business income. WBR Zambia is a charitable institution, as described in Section 41 of the Zambian Income Tax Act, under Chapter 323 of The Laws of Zambia. WBR Kenya is a branch of the Organization. WBR Zimbabwe is a taxable limited liability company, limited by guarantee, incorporated in Zimbabwe. WBR UK is a charitable institution limited by guarantee under United Kingdom laws. WBR DE is a limited liability company charity. Qhubeka is a non-profit corporation. WBR Zimbabwe, BBL and BB Kenya are for-profit entities. WBR Zimbabwe and BB Kenya have a deferred tax asset for the year ended December 31, 2015, that covered any tax liability. BBL ZAMBIA AND BBL DID NOT HAVE EITHER A DEFERRED tax ASSET or liability as of December 31, 2015. None of the for-profit entities were required to have a provision for income taxes accrued. The FASB issued guidance that requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the consolidated financial statements. The tax years ended 2012, 2013, 2014 and 2015 are still open to audit for both federal and state purposes. Schedule D, Part XI, Line 2d Other revenue amounts included on financials but not on return: Bad debt $(18,070) -------- TOTAL $(18,070) Schedule D, Part XI, Line 4b Other revenue amounts included on return but not on financials: Fundraising expenses $(113,635) Cost of goods sold $(1,012) --------- TOTAL $(114,647) Schedule D, Part XII, Line 2d Other expense amounts included on financials but not on return: Fundraising expenses $113,635 Cost of goods sold $1,012 --------- TOTAL $114,647 Schedule D, Part XII, Line 4b Other expense amounts included on return but not on financials: Bad Debt $18,070 -------- TOTAL $18,070 true Sub-Saharan Africa 4 26 Program Services BEEP Program 4531507 Sub-Saharan Africa 4 26 Grantmaking BEEP Program 3454791 Sub-Saharan Africa 1 77 Program Services Social Enterprise 373750 Sub-Saharan Africa 1 77 Grantmaking Social Enterprise 250000 South America 0 0 Program Services BEEP Program 148200 10 206 10 206 8758248 8758248 Sub-Saharan Africa BEEP Program 670202 Wire Transfe Bicycles FMV Sub-Saharan Africa BEEP Program 2134970 Wire Transfe Bicycles FMV Sub-Saharan Africa BEEP/Soc Ent 250000 Wire Transfe Bicycles FMV Sub-Saharan Africa BEEP Program 365245 Wire Transfe Bicycles FMV Sub-Saharan Africa BEEP Program 45935 Wire Transfe Bicycles FMV Sub-Saharan Africa BEEP Program 72272 Wire Transfe Bicycles FMV Central America and the Caribbean BEEP Program 166167 Wire Transfe Bicycles FMV 4 6 true false true false false false Schedule F, Part I, Line 2 wbr provided grants to world bicycle relief - zambia limited, a related foreign corporation, world bicycle relief - kenya, a branch of wbr, qhubeka the power motive and world bicycle relief - zimbabwe, an unrelated foreign corporation. wbr requires grantees to summarize how grants are utilized. in addition, the africa director monitors the use of funds and reports directly back to wbr. wbr also has employees performing program services in zambia, zimbabwe, and kenya who monitor the use of the funds. REDBELL 100 168470 122831 45639 1647 5826 11109 95053 0 168470 122831 45639 1647 5826 11109 95053 113635 -67996 X X X true true X X false false false false false false false false false Frederick KW Day President 188787 0 0 0 0 0 0 0 0 0 188787 0 0 0 David Neiswander Africa Director 192440 0 0 0 48798 0 7000 0 5820 0 254058 0 0 0 Charles Coustan Executive Director 166279 0 15750 0 0 0 7000 0 10124 0 199153 0 0 0 Alisha Myers M&E Director 131250 0 0 0 8781 0 5000 0 5820 0 150851 0 0 0 HOUSING ALLOWANCE AND RESIDENCE FOR PERSONAL USE Schedule j, part 1, line 1a During the calendar year 2015, David Neiswander received the following Taxable services: Housing...................................................$22,000 Tax services..............................................$ 2,725 Auto.......................................................$6,689 Total.....................................................$31,414 The housing allowance provided housing in Africa that allowed David to Conduct business affairs and be available 24/7 to respond to emergent Situations that may arise. It is in the job description for him to be on Site working for world bicycle relief in Africa and the housing provided makes this possible. The housing allowance is based on a monthly rental Fee of a house with gardening services. The residence is for personal Use. The housing is treated as taxable income to David, and is reportable as income on his w-2. Tax Gross Up Payments Schedule J, Part I, Line 1V During Calendar Year 2015, the following individuals were provided tax gross up payments: David Neiswander..........................................$17,384 Alisha Myers..............................................$ 6,056 FK DAY SUBSTANTIAL CONTRIBUTOR 501897 BUSINESS TRANSACTION false SRAM LLC TRUSTEES/OFFICERS 218862 REIMBURSEMENT OF WBR EXPENSES false STAN DAY SUBSTANTIAL CONTRIBUTOR 100500 BUSINESS TRANSACTION false MIKE HERR SUBSTANTIAL CONTRIBUTOR 7500 BUSINESS TRANSACTION false BRIAN BENZER SUBSTANTIAL CONTRIBUTOR 5000 BUSINESS TRANSACTION false BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV F.K. Day, Stan Day, Mike Herr, and Brian Benzer as board members and/or officers were all substantial contributors to World Bicycle Relief in 2015. They all also have a business relationship with SRAM LLC. SRAM LLC provides donated salaries and In-Kind rental space and utilities to World Bicycle Relief. This amount was paid at fair market value. X 1 87500 Appraisal false false false PART I, COLUMN B WORLD BICYCLE RELIEF, NFP IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. General Information Form 990, Part III, Line 1 World Bicycle Relief (WBR) provides specially-designed, locally assembled, rugged bicycles to address the vast need for reliable, affordable transportation in the developing world. In 2015, WBR improved access to independence and livelihood for people living in rural areas through three programs: - Education: 37,052 bicycles were provided to students, teachers and school volunteers to increase access to education and reduce travel time with a goal to improve educational outcomes. - Healthcare: 13,340 bicycles were provided to healthcare workers to reduce travel time, reach more patients and spend more time caring for each patient -- resulting in higher quality care and healthier communities. - Economic Development: 14,087 bicycles were sold to entrepreneurs, who used the bikes to increase their capacity, earn more income and improve the quality of life for their families. Over the last 10 years (through 2015), WBR has deployed 289,591 bicycles in 18 countries, changing 1,447,955 lives. (Based on average family size in our program countries, one bicycle is changing the lives of five people.) How We Do It With the experience and expertise gained over the last 10 years designing and delivering Buffalo Bicycles, WBR has developed an efficient, innovative and scalable model to successfully address the great need for reliable, affordable transportation in rural areas of developing countries. We are results-driven, monitoring and evaluating our programs to ensure we meet the end-users needs. We combine philanthropic distributions with social enterprise sales to achieve greater impact. We are collaborative, working with partners who help us design and implement better programs. Our supply chain is built to be sustainable, scalable and nimble, while our Buffalo Bicycles are designed and manufactured to be strong, durable and affordable. And our local assembly and field mechanic training creates transportation infrastructure in the countries where we work. Through this model, we are helping individuals overcome transportation barriers to education, healthcare and economic development, and build better lives. GOVERNING BODY COMMITTEES FORM 990, PART VI, LINE 1A The Board of Directors shall have power to appoint committees for the purpose of conducting certain aspects of the corporate business not otherwise delegated. Committees may not act on behalf of the Corporation unless such authority is specifically delegated to the committee, and if such corporate authority is so delegated, it shall be valid only as to a single issue and not in general terms. The Board of Directors may from time to time appoint advisory boards or special councils for specific purposes that do not require corporate action. The composition of such advisory groups may include persons with professional skills or special experience necessary to advise and inform the Board of Directors. Such advisory groups shall not have the authority to commit the corporation to any legal contracts or agreements whether or not related to the business of the corporation. The Board of Directors shall not lend Apparent authority to such, advisory groups and all related corporate resolutions shall expressly limit the groups authority In this respect. shall expressly limit the groups authority In this respect. FAMILY RELATIONSHIPS FORM 990, PART VI, LINE 2 Board member Stanley Day and president Frederick K.W. day have a family relationship. Michael Herr, Brian Benzer, Stanley Day, and Frederick K.W. Day have a business relationship. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B The President, Executive Director, and Treasurer reviewed a draft of the Form 990 that was prepared by a third party tax preparer based upon information WBR provided the preparer. Subsequent to their review, Management and the full voting board received a copy of the draft return electronically. The board provided any questions or comments to the Executive Director and the Form 990 was revised, as necessary. The full voting board of directors received a copy of the Form 990 prior to filing with the IRS. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C The responsibility for disclosing any known or reasonably foreseen actual or potential conflicts of interest shall be upon the interested party whose interests are or may appear to be in conflict. All interested parties are required to file a disclosure statement with WBR prior to such individual commencing his or her service with WBR and thereafter shall file with WBR an updated disclosure statement as may be required from time to time by the Board of Directors or its Committee designee, and in no event less often than annually. The minutes shall reflect that the conflict of interest was disclosed and the interested person was not present during any discussion of the matter and did not vote on the matter in person or by proxy. When any such conflict of interest is relevant to a matter requiring action by the Board of Directors or any committee of the Board, the interested person shall disclose such conflict to the Board of Directors or such committee; and shall not vote on the matter. Further, the interested person having a conflict shall retire from the room in which the Board or the committee is meeting and shall not participate in any deliberation or decision regarding the matter under consideration. When there is a doubt as to whether a conflict of interest exists, the matter shall be resolved by a vote of the Board of Directors or the committee, as the case may be, excluding the interested person concerning whom the doubt has arisen. The Board of Directors, from time to time, shall report on its implementation of these guidelines and the status of any policy developments regarding compensation and conflicts of interest. Further, the Board of Directors shall report after having been alerted to specific instances when these guidelines have not been followed or any other issue regarding compensation or conflict of interest is determined to exist. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15B Compensation is established for the Executive Director by the President after a thorough salary/market review. This salary/market review process was completed during the hiring process carried out in mid 2013. Each year the board evaluates the Chief Operating Officer's performance through an assessment process. The board uses this data to determine compensation. The senior staff has a comprehensive performance evaluation and compensation review done at the end of each calendar year. Salary is benchmarked every year vis-a-vis other similar organizations using Form 990 data. Documentation of the compensation review is contemporaneously documented in the Human Resources files. Governing Documents, Conflict of interest & Financial Statements FORM 990, PART VI, LINE 19 The following documents are posted on the organization's website and available upon request: Articles of Incorporation, Bylaws, Conflict of Interest Policy, and Audited Financial Statements. World Bicycle Relief - Zambia PO Box 38991 Lusaka ZA Bike Relief ZA 501(c ) (3) WBR true Qhubeka The Motive Power Movement 30A Dias Crescent Douglasdale SF Bike Relief SF 501(c ) (3) WBR true World Bicycle Relief UK 1 St Georges Road Wimbeldon UK SW194DR Bike Relief UK 501(c ) (3) WBR true World Bicycle Relief Deutschland GmbH Romstrasse 1 Schweinfurt GM D-97424 Bike Relief GM 501(c ) (3) WBR true WORLD BICYCLE PRIVATE LIMITED 540 RORO CLOSE RUWA ZI ZI Social Enterp ZI WBR NFP C 18761 7797 0.01000 true BUFFALO BICYCLE LLC SUITE 405 4TH FLOOR BARKLY WARF EAST, PORT LOUIS MP Bicycle Sales MP WBR NFP C 1716370 1412538 1.00000 true BUFFALO BICYCLE KENYA LUTHER PLZ 1 FL NO 209/5447 MOI AVE Nairobi KE bicycle sales KE WBR NFP C 457324 441796 1.00000 true BUFFALO BICYCLE ZAMBIA Plot No 2405 Kabelenga Road Lusaka ZA Bicycle Sales ZA WBR NFP C 2947592 664876 1.00000 true BUFFALO BICYCLES SOUTH AFRICA (PTY) LTD 1 Surrey Pl 2 Oceans House 104 Mouille Pt SF 8005 Bicycle Sales SF WBR NFP C 1.00000 true false true false true true false false false false false false false false false true true true true true WORLD BICYCLE RELIEF - ZAMBIA b 670206 FMV WORLD BICYCLE RELIEF (PRIVATE) LIMITED b 2134970 FMV QHUBEKA b 135529 FMV BUFFALO BICYCLES LIMITED B 250000 FMV BUFFALO BICYCLES LIMITED D 813402 FMV BUFFALO BICYCLES LIMITED E 1336708 FMV WBR - ZAMBIA E 1582414 FMV WBR - Zimbabwe E 517090 FMV