2014-08-14T15:42:49-05:00 2013-09-30 BDO USA LLP 8405 GREENSBORO DRIVE 7TH FLLOR MCLEAN VA 22102 990 2012-10-01 521527835 International Foundation for Electoral Systems % JIM JOHNSON INTE 2023506700 1850 K STREET NW Suite 5TH FL WASHINGTON DC 20005 JAMES JOHNSON 7038930600 2014-08-13 true Jeffrey J Schragg 7038930600 2012 2015-11-30 17:44:51Z WILLIAM R SWEENEY JR 1850 K STREET NW 5TH FLOOR WASHINGTON DC 20005 79362686 false X HTTP://WWW.IFES.ORG X 1987 DC IFES IS DEDICATED TO EXTENDING DEMOCRACY WORLDWIDE THROUGH PROVIDING TECHNICAL ASSISTANCE IN VOTER EDUCATION, ELECTION ADMINISTRATION, CIVIL SOCIETY, GOVERNANCE, RULE OF LAW AND POLITICAL PROCESSES. 26 26 200 32 0 0 87830528 79313542 0 0 13130 13614 -68743 -4318 87774915 79322838 853585 13656631 0 0 29287752 30091361 0 0 0 58275272 36428838 88416609 80176830 -641694 -853992 20499087 20162558 13257414 13774831 7241673 6387727 X IFES IS DEDICATED TO EXTENDING DEMOCRACY WORLDWIDE THROUGH PROVIDING TECHNICAL ASSISTANCE IN THE AREAS OF 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X 0 0 0 Fred Furth 1.0 X 0 0 0 Denise L Nappier 1.0 X 0 0 0 Gerard Stoudmann 1.0 X 0 0 0 Jeffry Glassman 1.0 X 0 0 0 Judy Black 1.0 X 0 0 0 Kathleen M Linehan 1.0 X 0 0 0 Ken Blackwell 1.0 X 0 0 0 Andres Pastrana 1.0 X 0 0 0 Peter G Kelly 1.0 X 0 0 0 R Scott Pastrick 1.0 X 0 0 0 Robert L Livingston 1.0 X 0 0 0 Sean Cleary 1.0 X 0 0 0 Sheila A McLean 1.0 X 0 0 0 Steny H Hoyer 1.0 X 0 0 0 Stuart Holliday 1.0 X 0 0 0 William J Hybl 1.0 X 0 0 0 KELLY AYOTTE 1.0 X 0 0 0 JANET LAMKIN 1.0 X 0 0 0 LESLEY ISRAEL 1.0 X 0 0 0 HEATHER WILSON 1.0 X 0 0 0 JAMES B HAYES 1.0 X 0 0 0 DONALD R SWEITZER 1.0 X 0 0 0 PETER MICHAEL BRYAN 40.0 X 73722 0 15207 William R Sweeney Jr 40.0 X 248144 0 55341 Michael Svetlik 40.0 X 155257 0 29288 KIMBERLEY ATSALINOS 40.0 X 168039 0 38984 OLE HOLTVED 40.0 X 249981 0 9366 JAMES JOHNSON 40.0 X 142047 0 29169 STAFFAN DARNOFF 40.0 X 282469 0 10768 PETER ERBEN 40.0 X 298391 0 20498 MICHAEL YARD 40.0 X 279918 0 53645 MARY LOU SCHRAMM 40.0 X 262735 0 47634 2160703 0 309900 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80176830 FIN 48 FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE ON ACCOUNTING FOR UNCERTANTY IN INCOME TAXES ISSUED BY THE FASB, IFES RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. IFES RECOGNIZES INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS, IF ANY, AS INCOME TAX EXPENSE. WITH FEW EXCEPTIONS, IFES IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS ENDED SEPTEMBER 30, 2009 AND PRIOR. MANAGEMENT HAS EVALUATED IFES'S TAX POSITIONS AND HAS CONCLUDED THAT IFES HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. OTHER REVENUE RECONCILING ITEM FORM 990, SCHEDULE D, PART XII, LINE 4B COSTS OF SPECIAL EVENTS = -39,848. OTHER EXPENSE RECONCILING ITEM FORM 990, SCHEDULE D, PART XIII, LINE 2D COSTS OF SPECIAL EVENTS = 39,848. true Central America and the Caribbean 1 5 Program Services SEE PART IV 223095 East Asia and the Pacific 4 64 Program Services SEE PART IV 5576455 Europe (Including Iceland and Greenland) 3 11 Program Services SEE PART IV 937245 Middle East and North Africa 14 36 Program Services SEE PART IV 22824477 Russia and the Newly Independent States 5 52 Program Services SEE PART IV 5729968 South America 1 Program Services SEE PART IV 1333287 South Asia 10 158 Program Services SEE PART IV 17606047 Sub-Saharan Africa 11 165 Program Services SEE PART IV 24313816 East Asia and the Pacific 9 48 Investments PAKISTAN 12536179 Europe (Including Iceland and Greenland) 1 11 Investments UKRAINE 498581 Middle East and North Africa 1 2 Investments LIBYA 1522134 Sub-Saharan Africa 1 5 Investments KENYA 1066852 61 557 61 557 94168136 94168136 East Asia and the Pacific SEE PART IV 65651 East Asia and the Pacific SEE PART IV 354882 East Asia and the Pacific SEE PART IV 74932 East Asia and the Pacific SEE PART IV 91069 East Asia and the Pacific SEE PART IV 140864 East Asia and the Pacific SEE PART IV 12875 East Asia and the Pacific SEE PART IV 129154 East Asia and the Pacific SEE PART IV 10516 East Asia and the Pacific SEE PART IV 34870 East Asia and the Pacific SEE PART IV 11044 East Asia and the Pacific SEE PART IV 13476 East Asia and the Pacific SEE PART IV 14904 East Asia and the Pacific SEE PART IV 40708 East Asia and the Pacific SEE PART IV 236718 Middle East and North Africa SEE PART IV 14980 Middle East and North Africa SEE PART IV 10425 Middle East and North Africa SEE PART IV 14500 Middle East and North Africa SEE PART IV 13354 Middle East and North Africa SEE PART IV 26300 Middle East and North Africa SEE PART IV 30093 Middle East and North Africa SEE PART IV 14827 Middle East and North Africa SEE PART IV 18667 Middle East and North Africa SEE PART IV 69000 Middle East and North Africa SEE PART IV 7200 Middle East and North Africa SEE PART IV 18450 Middle East and North Africa SEE PART IV 19767 Middle East and North Africa SEE PART IV 25680 Middle East and North Africa SEE PART IV 14840 Russia and the Newly Independent States SEE PART IV 9086 Russia and the Newly Independent States SEE PART IV 24327 Russia and the Newly Independent States SEE PART IV 18046 Russia and the Newly Independent States SEE PART IV 46276 Russia and the Newly Independent States SEE PART IV 35717 Russia and the Newly Independent States SEE PART IV 18614 South Asia SEE PART IV 25996 South Asia SEE PART IV 45444 South Asia SEE PART IV 1684373 South Asia SEE PART IV 30351 Sub-Saharan Africa SEE PART IV 9377 Sub-Saharan Africa SEE PART IV 146981 Sub-Saharan Africa SEE PART IV 25996 Sub-Saharan Africa SEE PART IV 10044 Sub-Saharan Africa SEE PART IV 23394 Sub-Saharan Africa SEE PART IV 19968 South Asia SEE PART IV 33130 Central America and the Caribbean SEE PART IV 38367 East Asia and the Pacific SEE PART IV 113778 East Asia and the Pacific SEE PART IV 42666 East Asia and the Pacific see part IV 100411 East Asia and the Pacific SEE PART IV 36870 East Asia and the Pacific SEE PART IV 10077 East Asia and the Pacific SEE PART IV 5263 East Asia and the Pacific SEE PART IV 81883 East Asia and the Pacific SEE PART IV 193435 East Asia and the Pacific SEE PART IV 28745 East Asia and the Pacific SEE PART IV 7377 Europe (Including Iceland and Greenland) see part iv 24823 Europe (Including Iceland and Greenland) SEE PART IV 46230 Europe (Including Iceland and Greenland) SEE PART IV 42750 Europe (Including Iceland and Greenland) SEE PART IV 21517 Europe (Including Iceland and Greenland) SEE PART IV 44968 Europe (Including Iceland and Greenland) SEE PART IV 93209 Europe (Including Iceland and Greenland) SEE PART IV 37155 Middle East and North Africa SEE PART IV 121785 Middle East and North Africa see part iv 215700 Middle East and North Africa see part iv 6621 Middle East and North Africa see part iv 207191 Middle East and North Africa see part iv 456335 Middle East and North Africa see part iv 20505 Middle East and North Africa see part iv 685151 Middle East and North Africa see part iv 26200 Middle East and North Africa see part iv 84332 Middle East and North Africa see part iv 21459 Middle East and North Africa see part iv 9063 Middle East and North Africa see part iv 25781 Middle East and North Africa see part iv 16078 Middle East and North Africa see part iv 2538491 Middle East and North Africa see part iv 508102 Middle East and North Africa see part iv 126100 Middle East and North Africa see part iv 1345534 Middle East and North Africa see part iv 43707 Russia and the Newly Independent States see part iv 29697 Russia and the Newly Independent States see part iv 29052 Russia and the Newly Independent States see part iv 19597 Russia and the Newly Independent States see part iv 26431 Middle East and North Africa see part iv 9057 Russia and the Newly Independent States see part iv 12866 Russia and the Newly Independent States see part iv 13585 Russia and the Newly Independent States see part iv 10344 Russia and the Newly Independent States see part iv 53538 Russia and the Newly Independent States see part iv 54359 Russia and the Newly Independent States see part iv 32171 Russia and the Newly Independent States see part iv 15993 Russia and the Newly Independent States see part iv 62936 Russia and the Newly Independent States see part iv 22891 South America see part iv 76701 South Asia see part iv 890806 South Asia see part iv 32058 South Asia see part iv 31454 South Asia see part iv 44591 South Asia see part iv 31189 South Asia see part iv 144062 South Asia see part iv 90670 South Asia see part iv 71316 South Asia see part iv 29537 Sub-Saharan Africa see part iv 10834 Sub-Saharan Africa see part iv 40265 Sub-Saharan Africa see part iv 15114 Sub-Saharan Africa see part iv 48683 Sub-Saharan Africa see part iv 41163 Sub-Saharan Africa see part iv 16152 Sub-Saharan Africa see part iv 214411 Sub-Saharan Africa see part iv 12081 Sub-Saharan Africa see part iv 78191 Sub-Saharan Africa see part iv 47034 Sub-Saharan Africa see part iv 56666 Sub-Saharan Africa see part iv 5680 Sub-Saharan Africa see part iv 10940 Sub-Saharan Africa see part iv 15164 Sub-Saharan Africa see part iv 14596 South Asia SEE PART IV 30228 117 4 false false true false false true MONITORING GRANT FUNDS OUTSIDE THE U.S. FORM 990, SCHEDULE F, PART I, LINE 2 IFES WORKS CLOSELY WITH GRANT RECIPIENTS. BUDGETS ARE PROVIDED FOR EXPECTATIONS, ACTUAL EXPENSES ARE COMPARED TO THE APPROVED BUDGETS TO ENSURE EXPENDITURES ARE IN LINE WITH APPROVED BUDGET, AND PAYMENTS ARE MADE PERIODICALLY NOT ALL AT ONCE UP FRONT. THIS WAY, ISSUES CAN BE RESOLVED WHERE NON COMPLIANCE IS NOTED. PROGRAM EXPENDITURES AND GRANTS FORM 990, SCHEDULE F, PART I & II IFES IS AN INTERNATIONAL, NONPROFIT ORGANIZATION THAT SUPPORTS THE BUILDING OF DEMOCRATIC SOCIETIES. AS ONE OF THE WORLD'S PREMIER DEMOCRACY AND GOVERNANCE ASSISTANCE ORGANIZATIONS, IFES PROVIDES TARGETED TECHNICAL ASSISTANCE TO STRENGTHEN TRANSITIONAL DEMOCRACIES. FOUNDED IN 1987 AS A NONPARTISAN, NONPROFIT ORGANIZATION, IFES HAS DEVELOPED AND IMPLEMENTED COMPREHENSIVE, COLLABORATIVE DEMOCRACY SOLUTIONS IN MORE THAN 100 COUNTRIES. IFES CURRENTLY OPERATES IN NEW AND DEVELOPING DEMOCRACIES IN MORE THAN 20 COUNTRIES. OUR STAFF IS TRULY GLOBAL, OVER 200 PROFESSIONALS FROM 25 COUNTRIES LEADING TECHNICAL ASSISTANCE PROJECTS FOR INTERNATIONAL AND BILATERAL DONOR ORGANIZATIONS SUCH AS USAID, THE EU (EUROPEAN UNION), THE UN (UNITED NATIONS), CIDA (CANADIAN INTERNATIONAL DEVELOPMENT AGENCY), DFID(UK DEPARTMENT FOR INTERNATIONAL DEVELOPMENT), THE OSCE(ORGANIZATION FOR SECURITY AND CO-OPERATION IN EUROPE), AND OTHERS. IFES INTERNATIONAL STAFF ENSURES THAT DEMOCRACY SOLUTIONS ARE HOME GROWN. EACH IFES PROJECT TEAM PARTNERS WITH LOCAL ORGANIZATIONS AND ALL PROJECTS ARE STAFFED BY LOCAL PERSONNEL. WHETHER ESTABLISHING A CIVIC EDUCATION PROJECT IN KYRGYZSTAN OR A NEW INDEPENDENT ELECTION AUTHORITY IN IRAQ, IFES PROFESSIONALS WORK CLOSELY WITH LOCAL NETWORKS TO DELIVER EXPERTISE THAT FITS THE NEEDS OF THE COUNTRY OR CLIENT, THUS ENSURING THAT THE BENEFIT OF ASSISTANCE LASTS FAR BEYOND THE LIFE OF THE PROJECT. FROM HAITI TO LIBERIA AND FROM KOSOVO TO AFGHANISTAN, IFES PROFESSIONALS PROVIDE TECHNICAL ELECTORAL ASSISTANCE ACROSS MANY AREAS OF DEMOCRACY DEVELOPMENT, INCLUDING ELECTORAL ASSISTANCE, CIVIL SOCIETY, GOVERNANCE, AND RULE OF LAW. WE HAVE DEVELOPED SERVICE LINES AND REGIONAL PRESENTATION AROUND THE WORLD THAT ALLOW OUR PROFESSIONALS TO DELIVER DEMOCRACY SOLUTIONS RAPIDLY - WITH THE INNOVATION, EXPERIENCE AND RESULTS THAT ONLY AN ORGANIZATION WITH MORE THAN 20 YEARS OF DEDICATED DEMOCRACY WORK CAN DO. Dinner 161685 126155 35530 33156 6692 0 161685 126155 35530 33156 6692 39848 -4318 X false false false false false false false false false William R Sweeney Jr 242660 0 0 0 5484 0 23000 0 32341 0 303485 0 0 0 Michael Svetlik 152542 0 0 0 2715 0 7735 0 21553 0 184545 0 0 0 STAFFAN DARNOFF 208720 0 0 0 73749 0 1976 0 8792 0 293237 0 0 0 PETER ERBEN 186251 0 0 0 112140 0 0 0 20498 0 318889 0 0 MICHAEL YARD 176787 0 0 0 103131 0 22956 0 30689 0 333563 0 0 0 MARY LOU SCHRAMM 165968 0 0 0 96767 0 23000 0 24634 0 310369 0 0 KIMBERLEY ATSALINOS 164677 0 0 0 3362 0 16951 0 22033 0 207023 0 0 0 OLE HOLTVED 157188 0 0 0 92793 0 0 0 9366 0 259347 0 0 0 JAMES JOHNSON 131930 0 0 0 10117 0 8417 0 20752 0 171216 0 0 0 FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B The completed Form 990 is transmitted to the chairman, vice chairman and the audit committee for review prior to filing the document. At the subsequent quarterly board meeting, the document is presented to all board members and is formally accepted as part of the audit committee report. DETERMINING COMPENSATION FORM 990, PART VI, LINE 15a and 15b IFES MAINTAINS A COMPENSATION PLAN THAT IS SUPPORTED BY COMPENSATION SURVEYS AND MARKET DATA AVAILABLE VIA THE INTERNET AND DC BASED HEADHUNTERS. THE CEO'S COMPENSATION IS SET BY THE CHAIRMAN OF THE BOARD AND THE EXECUTIVE COMMITTEE. THE CURRENT CEO'S COMPENSATION IS WITHIN THE ESTABLISHED COMPENSATION PLAN RANGE FOR THE POSITION. THE HUMAN RESOURCES MANAGER OBTAINS MULTIPLE COMPENSATION SURVEYS AND SALARY DATA, WHEREBY EMPLOYEES AND OFFICERS ARE RANKED AND COMPARED TO THE COMPENSATION STRUCTURE AND PAY BANDING PLAN AND THEN MAKES RECOMMENDATIONS TO THE CEO. THE HUMAN RESOURCES BOARD COMMITTEE APPROVES THE COMPENSATION STRUCTURE AND PAY BANDS. CONTEMPORANEOUS DOCUMENTATION IS KEPT REGARDING THE DELIBERATIONS AND DECISIONS. AVAILABILITY OF OTHER DOCUMENTS FORM 990, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FOREIGN COUNTRIES WHERE IFES MAINTAINS A BANK ACCOUNT FORM 990, PART V, LINE 4 Cambodia, Egypt, Bangladesh, Georgia, Guinea, Haiti, Honduras, Moldova, UK, Jordan, Kenya, Kosovo, Liberia, Maldives, Mali, Mauritania, Nepal, Nigeria, Pakistan, Philippines, Tunisia, Yemen, Zimbabwe. CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C IFES' Conflict of Interest Policy is reviewed annually by management and legal counsel. Any revisions deemed appropriate are submitted to the Board of Directors for its review, consideration, and adoption. Directors complete and file with the Secretary a questionnaire as to each's knowledge of and compliance with the policy and disclose through that process any known or suspected conflict so that the disinterested Directors can address and resolve the matter. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D IFES PROVIDES TECHNICAL ELECTION SUPPORT TO ELECTIONS IN COUNTRIES AROUND THE WORLD. WRITTEN DOCUMENT RETENTION & DESTRUCTION POLICY FORM 990, PART VI, LINE 14 IFES receives grants and contracts from the US Government, whereby we have to apply the regulations contained in OMB Circular A122 and the Federal Acquisition Regulations. These requirements state that we must retain certain records permanently and certain records for a period of six years from the date of final payment on a grant or contract. The document retention and destruction policy of IFES applies to all records created by IFES or otherwise stores and utilized for IFES projects or administrative purposes. Records that are not listed in the record retention schedule will be retained for the length of time applicable to substantially similar records listed in the schedule. IFES LTD ELECTION UK -190218 0 NA