2016-05-11T13:42:08-05:00 2015-09-30 363990892 Capin Crouse LLP 2435 Research Parkway Ste 200 Colorado Springs CO 80920 990 2014-10-01 208424918 FH Association FHAS 8002486437 1224 E Washington Street Phoenix AZ 850341102 Barry Gardner CFO/COO 8002486437 2016-05-11 1 Adam R Smith P00958966 7195286225 2014 2016-08-17 19:52:53Z Gary Edmond 1224 E Washington Street Phoenix AZ 850341102 74582233 0 X www.fh.org X 2006 SZ To walk with churches, leaders and families in overcoming all forms of human poverty. 10 9 27 180 0 0 79924235 74343890 608956 241141 -169274 95237 14126 -98035 80378043 74582233 30859504 24756642 0 0 17601257 18444814 0 0 0 30812670 30784081 79273431 73985537 1104612 596696 6681700 8554941 3425319 4493158 3256381 4061783 X FH Association is an organization of Christian motivation committed to helping the poor and needy throughout more than 24 countries in the world by doing disaster/emergency relief and development programs. 0 0 34966768 8801635 133121 CHILD DEVELOPMENT/EDUCATION & INTEGRATED DEVELOPMENT PROGRAMS- CHILD DEVELOPMENT-Parental counseling, medical checkups, education, school supplies, new skills development, HIV/AIDS awareness trainings, school building rehabilitation.CHILD PROTECTION-Psycho-social care and rehabilitation for traumatized children, advocacy for child-headed households, promotion of children's rights. 17188895 10008375 36120 HEALTH PROGRAMS-Malnutrition and illness prevention, trainings on proper sanitation practices, health assessments, training and educating of local healthcare representatives, assistance with health insurance provision.HIV/AIDS-Clinical treatment, home-based care, education on proper nutrition and prevention, Biblical training on abstinence and faithfulness, medical support, outreach. 10389646 1339567 24986 AGRICULTURE & ENVIRONMENT- Seed fairs, seed and tool distributions, technology enhancement to increase agricultural production, seed multiplication, forestry promotion, soil and water conservation. 4949792 2256417 RELIEF & REHABILITATION PROGRAMS- Emergency relief for droughts, floods and other natural disasters, food distribution, water sanitation activies, health surverys, emergency shelter construction, road and bridge rehabilitation. 4923327 2295665 33408 OTHER PROGRAMS- Church leadership development, leadership training and others. 1567109 54983 13506 WATER & SANITATION- Irrigation and safe water well construction, hand dug wells, latrine construction, hygiene/sanitation education, water purification, Bio sanfilter for household. 11440228 4607065 46914 73985537 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 X 1 0 1 27 1 0 1 BY CG ET KE MZ RW OD UG BG CB ID RP BL DR GT HA NU PE 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Barry Gardner 8002486437 1224 E Washington Street Phoenix AZ 850341102 Rt Rev Dr Laurent Mbanda PhD Board Member/Board Co-Chair 0.50 1.50 X X 0 0 0 Larry Jones Board Member/Board Co-Chair 0.50 1.50 X X 0 0 0 Jeanie Dassow MD Board Vice-Chair 0.50 1.50 X X 0 0 0 Jay Choi Secretary 0.50 1.50 X X 0 0 0 Peter Mogan Board Member 0.50 1.50 X 0 0 0 Francoise Andre Board Member 0.50 1.50 X 0 0 0 Lord Paul Boateng Board Member 0.50 1.50 X 0 0 0 Dr Hansa Jayakumasr MD Board Member 0.50 1.50 X 0 0 0 Steven Corbett Board Member 0.50 1.50 X 0 0 0 Paul Graves Board Member 0.50 1.50 X 0 0 0 Gary Edmonds CEO 1.00 41.00 X 0 54365 0 Maurice Martin CEO/COO/GEO (Part year) 1.00 41.00 X 0 178512 14985 Barry Gardner CFO/COO 1.00 41.00 X 0 123953 24791 Luis Noda Chief Int'l Operations Officer 1.00 41.00 X 0 163785 11965 Keith Wright Former Global Exec. Officer (Part year) 1.00 41.00 X 0 141665 11716 0 662280 63457 0 1 1 0 0 26945191 33503419 13895280 23699749 74343890 Other Program Services 900099 241141 241141 241141 4738 4738 90499 0 90499 90499 90499 Realized Translation L 900099 -98035 -98035 -98035 74582233 241141 0 -2798 384943 384943 24371699 24371699 14320902 14320902 859570 859570 2371213 2371213 893129 893129 118540 118540 49189 49189 1584454 1584454 1503507 1503507 1634218 1634218 4118148 4118148 297167 297167 278 278 267720 267720 Program Materials 13302092 13302092 Transport Expenses 7833446 7833446 Membership & Other Exp 75322 75322 73985537 73985537 0 0 2552032 1966678 1728055 3126231 195923 574689 766093 386661 103573 99743 33779 15844 324987 579806 3050787 2314386 706777 736401 18307 18175 252174 1050713 6681700 8554941 2214128 2416424 758494 760583 452697 497101 0 819050 3425319 4493158 X -721989 -467667 3978370 4529450 3256381 4061783 6681700 8554941 X 596696 208706 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3050787 2314386 736401 736401 Intercompany accounts receivable 1050713 1050713 Pension liability 819050 819050 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of September 30, 2015, FH Association has recorded approximately $819,000 as a liability for payroll taxes, including estimated penalties and interest, that are expected to be paid outside of the U.S. There are no other uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. FH Association files information tax returns in the U.S. and various states. FH is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011. 1 Central America and the Caribbean 5 214 Program Services Relief & Development 4352616 Central America and the Caribbean 0 0 Grants to Recipients Located in Region 3157997 East Asia and the Pacific 4 204 Program Services Relief & Development 2772618 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 133556 South America 2 93 Program Services Relief & Development 2041112 South America 0 0 Grants to Recipients Located in Region 3278067 South Asia 1 169 Program Services Relief & Development 952063 South Asia 0 0 Grants to Recipients Located in Region 78302 Sub-Saharan Africa 8 1137 Program Services Relief & Development 39495428 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 17723777 12 680 8 1137 20 1817 16766331 57219205 73985536 Relief and Development Central America and the Caribbean 2930768 3982 Bank wire transfers and cash given to beneficiaries 3154015 Various commodities including but not limited to food and medical supplies Market Value Relief and Development East Asia and the Pacific 5091 453 Bank wire transfers and cash given to beneficiaries 133103 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South America 66510 10776 Bank wire transfers and cash given to beneficiaries 3267291 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South Asia 260344 49702 Bank wire transfers and cash given to beneficiaries 28600 Various commodities including but not limited to food and medical supplies Market Value Relief and Development Sub-Saharan Africa 6797713 607036 Bank wire transfers and cash given to beneficiaries 17116741 Various commodities including but not limited to food and medical supplies Market Value 0 0 0 0 0 0 Part I, Line 2: FH Association monitors program services through regional offices in Asia, Africa and Latin America and each field's headquarters office. The fields and regional offices submit a monthly financial report to the International headquarters office and all financial records are stored in its central server. We also have monitoring and evaluation personnel who visit projects. Part I, line 3: Expenses are accounted for according to the accrual basis of accounting using grant feedback, expense reports, and other appropriate documentation. 1 Food for the Hungry Inc 1224 E Washington St Phoenix AZ 85034 952680390 501 (c) 3 384943 Support operations 1 0 Part I, Line 2: FH Association makes assessments on donor funds, and these assessments are passed on to Food for the Hungry, Inc., a related organization. 1 0 0 0 0 0 0 0 0 Maurice Martin CEO/COO/GEO (Part year) 0 178512 0 0 0 0 0 7193 0 16760 0 202465 0 0 Barry Gardner CFO/COO 0 123953 0 0 0 0 0 5300 0 21561 0 150814 0 0 Luis Noda Chief Int'l Operations Officer 0 163785 0 0 0 0 0 4189 0 19061 0 187035 0 0 Keith Wright Former Global Exec. Officer (Part ye 0 86926 0 0 0 54739 0 3705 0 17450 0 162820 0 0 Part I, Line 4a Former Global Executive Officer Keith Wright received severance payments following the end of his employment with Food for the Hungry, Inc., a related organization of FH Association. He received severance payments of $54,739 due to a change in executive leadership structure approved by the board of directors. X 38 10783171 FMV - Similar Sales X 38 12520795 FMV - Similar Sales X School supplies 22 379968 FMV - Similar Sales X Water equipment 4 15815 FMV - Similar Sales 0 0 0 0 Part I, Column (b): The number listed represents the number of unique contributions/shipments recieved, not the number of items contributed. Form 990, Part I, Line 5, Part V, Line 2a, & Part IX, Lines 7-10: Most salary payments go to non-United States citizens, who are exempt from W-2/W-3 requirements. All United States citizen staff are compensated by a related organization, Food for the Hungry Inc. Food for the Hungry Inc. files all required payroll information returns as required by the IRS. As such, due to common paymaster rules as instructed by the IRS, the number of employees reported represent the number of U.S. employees who work for the filing organization but are compensated by a related organization. The amounts included in 990, Part IX, Lines 7-10 include the salaries and wages for both U.S. and foreign individuals. Form 990, Part VI, Line 1a - Executive Committee: The Executive Committee of the board is comprised of four persons reflecting different constituencies of the whole board. All persons on the Executive Committee are members of the full board. No staff members are members of the Executive Committee. The Executive Committee may exercise the full authority of the board except for actions requiring a majority vote by the full board under California law, actions concerning board or committee membership, changes to the governing documents, any approval of self-dealing transactions, or changes to compensation of top staff or directors. Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm and was reviewed by the Chief Financial Officer and Director of Finance to verify accuracy. The 990 was then emailed to the board of directors prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers top management and members of the board of directors. Individuals are required to sign conflict of interest statements on an annual basis. The corporate secretary reviews the signed statements and monitors transactions for potential conflicts of interest. If a conflict is determined to exist, interested parties are required to forego participation in the discussions and to abstain from voting. Form 990, Part VI, Section B, line 15 FH Association does not compensate employees directly. Compensation is paid by Food for the Hungry, Inc, a related organization listed in Schedule R. Food for the Hungry Inc, in determining compensation to provide its corporate officers and key employees, references comparability data, including compensation provided to individuals holding similar positions at similar organizations. Independent members of the board of directors are responsible for determining appropriate compensation, and all deliberations and decisions are documented in the board minutes. Form 990, Part VI, Section C, line 19 Food for the Hungry, Inc., a related organization of FH Association, posts FH Association's annual audits on its website at http://fh.org/about/finances. Copies of FH Assocation's tax returns, governing documents, and conflict of interest policy are available to the public upon request. Form 990, Part XI, line 9: Unrealized Gain on foreign currency exchange 208,706. Food for the Hungry Inc 1224 E Washington Street Phoenix AZ 85034 952680390 Relief & Development CA 501(c)(3) Line 7 N/A 0 Food for the Hungry Foundation Inc 1224 E Washington Street Phoenix AZ 85034 680586571 Investment of program funds CO 501(c)(3) Line 11a, I Food for the Hungry Inc 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Food for the Hungry Inc B Food for the Hungry Inc C Food for the Hungry Inc N Food for the Hungry Inc O