2011-02-11T15:05:26-06:00 2010-06-30 CBIZ Tofias 350 Massachusetts Avenue Cambridge MA 02139 990 2009-07-01 530235320 Pathfinder International PATH 6179247200 9 galen street No 217 watertown MA 024724501 Thomas Downing 6179247200 2011-02-10 1 Joseph Giso 6177610600 2009 2016-02-24 21:20:13Z daniel e pellegrom 9 galen street No 217 watertown MA 024724501 104427593 0 X www.pathfind.org X 1957 MA PATHFINDER INTERNATIONAL'S MISSION IS TO ENSURE THAT PEOPLE EVERYWHERE HAVE THE RIGHT AND OPPORTUNITY TO LIVE A HEALTHY REPRODUCTIVE LIFE. 27 27 133 0 0 0 100036753 99826795 0 368998 23468 1446 1588 100407197 99851851 10149300 8967445 0 28108476 29088821 43965 14065 1600723 62355043 64228447 100656784 102298778 -249587 -2446927 45607021 46581026 10353325 12737884 35253696 33843142 Pathfinder International places reproductive health care at the center of all that we do - believing that reproductive health care is not only a fundamental human right, but it is critical for expanding life opportunities for women, families, communities, and nations, while paving the way for transformations in environmental stewardship, decreases in population pressures, and innovations in poverty reduction. Pathfinder provides women, men, and adolescents with a range of quality health services - from contraception and maternal care to HIV prevention and AIDS care and treatment. Pathfinder strives to strengthen access to family planning, ensure availability of safe abortion services, advocate for sound reproductive health policies, and, through all of our work, improve the rights and lives of the people we serve. 0 0 65035604 5188749 africa: pathfinder uses a community-based approach to improve access to quality reproductive healthcare, HIV/AIDS prevention methods and treatment, maternal and child health services, safe abortion services, safe abortion and post abortion care. Pathfinder works in countries such as Angola, Botswana, Burundi, Ethiopia, Ghana, Guinea, Kenya, Mozambique, Nigeria, South Africa, Tanzania and Uganda among others. Pathfinder integrates RH/FP and HIV/AIDS service delivery programs and incorporates HIV prevention messages into its community-based FP and MCH projects. Pathfinder currently manages successful integrated prevention, PMTCT+, community home-based care, and treatment programs with women, men, youth, and the most vulnerable groups in 14 countries including Kenya, Ethiopia, and Tanzania. All of our programs work with local stakeholders. We strive to strengthen relationships between clinics and the communities they serve. We also build the capacity of local governmental and NGO partners to develop, plan, implement, and monitor quality interventions; this applies to all of our programs, including Mozambique, Nigeria, Uganda, and Botswana. 24320794 3691301 Asia/Near East: Pathfinder provides training for healthcare providers in Vietnam to address HIV/AIDS and to improve reproductive health instruction in the medical schools. In India, projects focus on AIDS prevention and services, and improving adolescent sexual and reproductive and maternal health. Additional work is done in bangladesh to improve maternal health. In Egypt, Pathfinder is working to strengthen reproductive health services with the aim to improve family health through renovating and equipping health facilities, training, community mobilization and capacity building. In Yemen, we support pre-service training for midwives; support community-based medical mobile teams; and are developing community education programs that include strong involvement of religious leaders. 720616 4056 Latin America: Pathfinder implements an integrated post-abortion care training model in Peru that has been expanded for use throughout the region. It also conducts field advocacy in Peru and Brazil around accessing safe abortion and post-abortion services. 90077014 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 65 0 1 133 1 0 1 1 AO BG BC BY ET EG GH GV IN KE MZ NI PP PE SF TZ UG VM YM PK 0 0 0 0 0 0 0 27 27 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X THOMAS DOWNING CFO 6179247200 9 galen street suite 217 watertown MA 02472 Dr Andrew A Arkutu 1.20 X 0 0 0 Ms Claudine Bacher 1.20 X 0 0 0 Dr Richard L Berkowitz 1.20 X 0 0 0 Mrs Arthur F Cook Jr 1.20 X 0 0 0 Ms Patricia J Cooper 1.20 X 0 0 0 Ms Cynthia A Fields 1.20 X 0 0 0 Mr Andrew L Frey 1.20 X 0 0 0 Dr Walter J Gamble 1.20 X 0 0 0 Dr Susan M George 1.20 X 0 0 0 Ms Jane L Havemeyer 1.20 X 0 0 0 Ms Anne Hale Johnson 1.20 X 0 0 0 Mr Benjamin R Kahrl 1.20 X 0 0 0 Mr Edward M Kaplan Es 1.20 X 0 0 0 Mr Rajen A Kilachand 1.20 X 0 0 0 Ms Elisabeth L Lyon 1.20 X 0 0 0 Dr Florence W Manguyu 1.20 X 0 0 0 Dr Deborah Prothrow-Sti 1.20 X 0 0 0 Mr James M Schwartz 1.20 X 0 0 0 Ms Valerie C Spencer 1.20 X 0 0 0 Ms Kathryn Ketcham Stro 1.20 X 0 0 0 Ms Ronda E Stryker 1.20 X 0 0 0 Mr John F Swift 1.20 X 0 0 0 Mr Alfred W Tate 1.20 X 0 0 0 Mr Ralph S Tate 1.20 X 0 0 0 Ms June L Tatelman 1.20 X 0 0 0 Dr Manuel Urbina 1.20 X 0 0 0 Ms Roslyn M Watson 1.20 X 0 0 0 Ms Sharon W Allison 1.20 X 0 0 0 Mr J Bayard Boyle Jr 1.20 X 0 0 0 Mr James R Epstein 1.20 X 0 0 0 Mrs Sarah G Epstein 1.20 X 0 0 0 Dr Henry W Foster Jr 1.20 X 0 0 0 Mrs Mary B Hewlett 1.20 X 0 0 0 Denise E Holmes JD MP 1.20 X 0 0 0 Dr Julia G Kahrl 1.20 X 0 0 0 Ms Susan C Kirk 1.20 X 0 0 0 Ms Kathryn H Lansing 1.20 X 0 0 0 Ms Mary D Lindsay 1.20 X 0 0 0 Dr Nafis Sadik 1.20 X 0 0 0 Mr Prakash Shah 1.20 X 0 0 0 Mr Norman F Smith III 1.20 X 0 0 0 Mr Joseph C Wheeler 1.20 X 0 0 0 Daniel E Pellegrom 48.00 X 358812 0 44614 Caroline Crosbie 50.00 X 236543 0 25544 Demet Gural 48.00 X 192278 0 23600 Erin Majernik 43.00 X 148275 0 21500 Thomas Downing 40.00 X 10943 0 0 Tilahun Giday 50.00 X 166356 0 25457 Hamouda Hanafi 40.00 X 325500 0 24785 David H Adriance 40.00 X 222368 0 25063 Uchendu O Ekenna 47.00 X 176329 0 3457 Milka Dinev Olivares 49.00 X 176290 0 5614 linda casey 51.00 X 162070 0 17559 2175764 0 217193 10 0 1 0 Accounting MGT Solutions 800 S St 195 Waltham MA 02543 Accounting Services 239254 GMMB Inc PO Box 415312 Boston MA 02241 Advocacy Campaign 216937 Convio Inc PO Box 671445 Dallas TX 75267 Web Application 118272 McGladrey & Pullen 7 New England Executive Park 320 Burlington MA 01803 Audit/Tax 109186 PWC Nigeria PO Box 2419 Lagos NI Audit 104000 5 79055916 20770879 3640079 99826795 275840 275840 87000 87000 0 0 4236370 4488742 -252372 -252372 -252372 other 900099 1588 1588 1588 99851851 1588 0 23468 8967445 8967445 1250547 360748 740936 148863 21195835 16224872 4358319 612644 1048603 266238 782365 4852229 4502849 99584 249796 741607 741607 140830 18275 114872 7683 271158 56194 214964 8143 8143 14065 14065 129808 22558 107250 3324840 2699064 404891 220885 537009 275294 225449 36266 3087485 2314876 771243 1366 6038046 5398017 566424 73605 217519 154341 51668 11510 116596 399 101701 14496 subcontracts 20957773 20957773 participant training 8483486 8479169 4317 In-Kind Expenses 6498037 6498037 eqiupment 4005741 3986431 18875 435 Other Miscellaneous 3627176 3498163 115464 13549 6784800 5388128 1308362 88310 102298778 90077014 10621041 1600723 5964657 5960456 12049212 15131871 11108018 9159293 5508942 2527552 100231 133609 2077674 1905783 249881 171891 7888831 9540776 2737249 3955578 45607021 46581026 4684964 6092785 4807010 5944172 861351 700927 10353325 12737884 X 13729217 15202022 16178524 13295165 5345955 5345955 35253696 33843142 45607021 46581026 X 0 1 1 X 1 1 X 90582704 107604961 90944952 100036753 99826795 488996165 90582704 107604961 90944952 100036753 99826795 488996165 29519311 459476854 363462 487697 723724 436760 275840 2287483 13237 2061 691 1446 1588 19023 491302671 0.93520 0.93160 X Schedule A, Part IV, Supplemental Information: Other Income, Part II, Line 10: Description: V-Day Proceeds 2009: 1101 Description: Curriculum Module Sale 2007: 71 2008: 10 2009: 25 Description: Brush Foundation - Reimburse D. Pellegrom 2005: 783 Description: Class Action Settlements 2005: 2 2008: 386 2009: 5 Description: Courageous Pioneers Book Sales 2005: 1061 2007: 368 2008: 515 Description: AMEX Credit Card Cash Back 2005: 50 2006: 202 2007: 188 2008: 127 2009: 286 Description: Stamps Returned to P.O. 2005: 727 2006: 501 2007: 64 2008: 408 Description: Wireless Rebate 2005: 25 Description: UNFPA Cash GH 2005: 4727 Description: May 9th Event Reimbursement 2005: 481 Description: Program Advance Adjustment 2005: 5381 2006: 1358 Description: Wire-in WA State 2009: 94 Description: Columbia Fair Fund 2009: 77 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75 8068 8143 100689912 100698055 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 2726 5848 1014 8143 17731 250000 250000 250000 250000 1000000 1500000 57 2428 153 75 2713 Part IV, Supplemental Information: Schedule C Part II-A Line 2c Total lobbying expenditures reported in prior years Our 2008 Form 990 for Pathfinder's Fiscal Year 2009, reported $2,669 in column (b) for 2006, $3,420 in column (c) for 2007 and $861 in column (d) for 2008. These amounts have been adjusted to $2,726 in column (a) for 2006, $5,848 in column (b) for 2007 and $1,014 in column (c) for 2008 to include both direct lobbying expense and grassroots lobbying expenditures. Pathfinder's FY09 audited financial statements are accurate and remain unchanged. 5345955 224738 116767 5453926 5693673 36970 -255601 129087 5345955 1.00000 0 0 266438 243510 22928 1729933 1603522 126411 81303 58751 22552 171891 other receivables, advances and deposits 3955578 3955578 Annuities payable 700927 700927 99851851 102298778 -2446927 1036373 1036373 -1410554 100888224 1036373 1036373 99851851 0 99851851 102298778 0 102298778 0 102298778 Part V, Line 4: Description of Intended Use of Endowment Funds: pathfinder intends to use endowment funds to support its mission. Part X: Description of Uncertain Tax Positions Under FIN 48: Pathfinder accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. Pathfinder has identified its tax status as a tax-exempt entity as a tax position; however, Pathfinder has determined that such tax position does not result in an uncertainty requiring recognition. Pathfinder is not currently under examination by any taxing jurisdictions. Pathfinder's federal and state tax returns are generally open for examination for three years following the date filed. 1 East asia and pacific 2 50 program services RH/FP/HIV/AIDS 4137673 Middle east 3 136 program services mch/fp/rh 13389735 south america 1 15 program services pac/hiv/aids 730410 south asia 5 78 program services mch/hiv/aids/youth 4747144 sub-saharan africa 23 479 program services hiv/aids/fp/rh 58169432 34 758 81174394 east asia and pacific rh 116190 wire east asia and pacific rh/hiv/aids 211334 wire east asia and pacific rh/hiv/aids 206786 wire east asia and pacific rh/hiv/aids 203991 wire east asia and pacific rh/hiv/aids 202847 wire east asia and pacific rh/hiv/aids 195128 wire east asia and pacific rh/hiv/aids 187995 wire east asia and pacific rh/hiv/aids 186630 wire east asia and pacific rh/hiv/aids 59229 wire east asia and pacific rh/hiv/aids 33818 wire east asia and pacific rh/hiv/aids 31784 wire east asia and pacific rh/hiv/aids 31526 wire east asia and pacific rh/hiv/aids 28602 wire east asia and pacific rh/hiv/aids 27946 wire east asia and pacific rh/hiv/aids 27008 wire east asia and pacific rh/hiv/aids 14409 wire east asia and pacific rh/hiv/aids 13992 wire east asia and pacific rh/hiv/aids 13311 wire east asia and pacific rh/hiv/aids 5315 wire middle east rh/hiv/aids 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10070 wire middle east mch/fp 10022 wire middle east mch/fp 9981 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9968 wire middle east mch/fp 9955 wire middle east mch/fp 9955 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9951 wire middle east mch/fp 9914 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9845 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9784 wire middle east mch/fp 9719 wire south asia mch 50732 wire south asia HIV/AIDS/Youth 152941 wire south asia HIV/AIDS/Youth 104736 wire south asia HIV/AIDS/Youth 98050 wire south asia HIV/AIDS/Youth 82353 wire south asia HIV/AIDS/Youth 66855 wire south asia HIV/AIDS/Youth 56765 wire south asia HIV/AIDS/Youth 56396 wire south asia HIV/AIDS/Youth 55611 wire south asia HIV/AIDS/Youth 55607 wire south asia HIV/AIDS/Youth 52796 wire south asia HIV/AIDS/Youth 51489 wire south asia HIV/AIDS/Youth 48511 wire south asia HIV/AIDS/Youth 38412 wire south asia HIV/AIDS/Youth 38301 wire south asia HIV/AIDS/Youth 37008 wire south asia HIV/AIDS/Youth 34228 wire south asia HIV/AIDS/Youth 25297 wire south asia HIV/AIDS/Youth 22069 wire south asia HIV/AIDS/Youth 19603 wire south asia HIV/AIDS/Youth 16209 wire south asia HIV/AIDS/Youth 10944 wire south asia HIV/AIDS/Youth 9440 wire south asia HIV/AIDS/Youth 9440 wire south asia HIV/AIDS/Youth 9314 wire south asia MCH 94286 wire south asia MCH 31865 wire sub-saharan africa SRH 132661 wire sub-saharan africa SRH 126466 wire sub-saharan africa SRH 113012 wire sub-saharan africa FP/HIV/AIDS 202751 wire sub-saharan africa FP/HIV/AIDS 145343 wire sub-saharan africa FP/HIV/AIDS 143910 wire sub-saharan africa FP/HIV/AIDS 120894 wire sub-saharan africa FP/HIV/AIDS 115745 wire sub-saharan africa FP/HIV/AIDS 113276 wire sub-saharan africa FP/HIV/AIDS 108453 wire sub-saharan africa FP/HIV/AIDS 99000 wire sub-saharan africa FP/HIV/AIDS 98548 wire sub-saharan africa FP/HIV/AIDS 83471 wire sub-saharan africa FP/HIV/AIDS 73774 wire sub-saharan africa FP/HIV/AIDS 62549 wire sub-saharan africa FP/HIV/AIDS 62056 wire sub-saharan africa FP/HIV/AIDS 52764 wire sub-saharan africa FP/HIV/AIDS 49648 wire sub-saharan africa FP/HIV/AIDS 47906 wire sub-saharan africa FP/HIV/AIDS 47271 wire sub-saharan africa FP/HIV/AIDS 46955 wire sub-saharan africa FP/HIV/AIDS 46762 wire sub-saharan africa FP/HIV/AIDS 44677 wire sub-saharan africa FP/HIV/AIDS 35903 wire sub-saharan africa FP/HIV/AIDS 35874 wire sub-saharan africa FP/HIV/AIDS 23076 wire sub-saharan africa FP/HIV/AIDS 21548 wire sub-saharan africa FP/HIV/AIDS 21377 wire sub-saharan africa FP/HIV/AIDS 18835 wire sub-saharan africa FP/HIV/AIDS 11682 wire sub-saharan africa FP/HIV/AIDS 5437 wire sub-saharan africa Safe Abortions/Y 6676 wire sub-saharan africa HIV/AIDS 348342 wire sub-saharan africa HIV/AIDS 243768 wire sub-saharan africa HIV/AIDS 195154 wire sub-saharan africa HIV/AIDS 158607 wire sub-saharan africa HIV/AIDS 136047 wire sub-saharan africa HIV/AIDS 136008 wire sub-saharan africa HIV/AIDS 126641 wire sub-saharan africa HIV/AIDS 120595 wire sub-saharan africa HIV/AIDS 120069 wire sub-saharan africa HIV/AIDS 101798 wire sub-saharan africa HIV/AIDS 91809 wire sub-saharan africa HIV/AIDS 70652 wire sub-saharan africa HIV/AIDS 70247 wire sub-saharan africa HIV/AIDS 70135 wire sub-saharan africa HIV/AIDS 63752 wire sub-saharan africa HIV/AIDS 56664 wire sub-saharan africa HIV/AIDS 56257 wire sub-saharan africa HIV/AIDS 55313 wire sub-saharan africa HIV/AIDS 50775 wire sub-saharan africa HIV/AIDS 48882 wire sub-saharan africa HIV/AIDS 48855 wire sub-saharan africa HIV/AIDS 44742 wire sub-saharan africa HIV/AIDS 44742 wire sub-saharan africa HIV/AIDS 40730 wire sub-saharan africa HIV/AIDS 31232 wire sub-saharan africa HIV/AIDS 27959 wire sub-saharan africa HIV/AIDS 18476 wire sub-saharan africa HIV/AIDS 17490 wire sub-saharan africa HIV/AIDS 11815 wire sub-saharan africa HIV/AIDS 5507 wire sub-saharan africa HIV/AIDS/SRH/RH 10000 wire sub-saharan africa RH/FP/MCH 11375 wire sub-saharan africa RH/FP/MCH 7825 wire sub-saharan africa RH/FP/MCH 5789 wire sub-saharan africa HIV/AIDS 5520 wire sub-saharan africa HIV/AIDS 205678 wire sub-saharan africa HIV/AIDS 59920 wire sub-saharan africa HIV/AIDS 10612 wire 82 275 scholarships Sub-Saharan Africa 51 15924 cash 0 n/a income generation grant Sub-Saharan Africa 51 6728 cash 956 training other scholarships Sub-Saharan Africa 52 23060 cash 3547 edu. materials other scholarships Sub-Saharan Africa 21 7095 cash 0 n/a scholarships Sub-Saharan Africa 85 30532 cash 0 n/a Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Pathfinder, as a prime recipient of donor's funds, is responsible for the actions or inactions of its subrecipients as stipulated under the agreement. The monitoring of subrecipients is an extremely important part of subproject management to ensure that the subgrantee is performing well. Both Pathfinder field offices and headquarters utilize a variety of tools to monitor subgrantees. These include: - Timely and thorough review of quarterly financial and programmatic subgrantee reports. - Periodical on-site visits - regular, ongoing communication with subgrantee - internal and/or external audits (as applicable) Field offices develop monitoring plans at the beginning of each project year. Depending upon risk assessment results conducted during pre-award assessments, other support documentation and information may be required during implementation. The field office will determine the appropriate frequency for financial monitoring visits. It is recommended that financial monitoring visits are done two to four times per year. A representative from Pathfinder headquarters internal audit department may also conduct financial monitoring visits as needed. Pt I line 3 col (F) & pt ii line 1 & pt III: Pathfinder's financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the united states of america. this is the method that forms the basis for reported expenditures by region, and for cash grants to organizations and individuals. part iii col (c): the number of recipients is estimated based on data collected for donor project reports. Schedule F, Part IV Other Information Part I & II: acronyms and abbreviations: aids - acquired immunodeficiency syndrome fp - family planning hiv - human immunodeficiency virus mch - maternal child health pac - post-abortion care rh - reproductive health Part II, Column (d) purpose of grant: all activities in the column (d) are service delivery. X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 Daniel E Pellegrom 358812 0 0 0 0 0 38500 0 6114 0 403426 0 0 0 Caroline Crosbie 236543 0 0 0 0 0 22000 0 3544 0 262087 0 0 0 Demet Gural 192278 0 0 0 0 0 22000 0 1600 0 215878 0 0 0 Erin Majernik 148275 0 0 0 0 0 16500 0 5000 0 169775 0 0 0 Tilahun Giday 166356 0 0 0 0 0 22000 0 3457 0 191813 0 0 0 Hamouda Hanafi 325500 0 0 0 0 0 22000 0 2785 0 350285 0 0 0 David H Adriance 222368 0 0 0 0 0 21606 0 3457 0 247431 0 0 0 Uchendu O Ekenna 176329 0 0 0 0 0 0 0 3457 0 179786 0 0 0 Milka Dinev Olivares 176290 0 0 0 0 0 0 0 5614 0 181904 0 0 0 linda casey 162070 0 0 0 0 0 16500 0 1059 0 179629 0 0 0 Supplemental Information Part III Part II: Column (c): deferred compensation includes 403B and CN 457 retirement plans. Part II: Column (d): nontaxable benefits includes cafe 125 benefits such as dental, medical and life insurance, t-pass and medical/dependent care fsa. part III: Related to the staff that receive allowance: As allowed under federal regulations concerning Expatriate and Third Country National Professional staff assigned to a foreign post, Pathfinder International provides foreign post allowances to assist these eligible staff with the hardship of living in a country other than their country of origin, and as an incentive in accepting a foreign post assignment. These allowances are not intended to cover 100% of living expenses. The employee is entitled to only those allowances which are specified in their employment letter of agreement. Allowances are based on the personnel polices of Pathfinder International which, in most cases, use the U.S. Department of State Standardized Regulations as a guideline. These allowances are subject to approval by Pathfinder's Human Resources and Finance Departments. The housing allowance noted as compensation provided during the reported year are foreign post allowances provided to such eligible employees. X 29 123432 fair market value X contraceptive 1 3516647 book 0 1 0 Form 990, Part VI, Section A, line 2 Benjamin r. karhl family relationship julia g. karhl family relationship susan m. george family relationship walter j. gamble, md family relationship alfred w. tate family relationship ralph s. tate family relationship Form 990, Part VI, Section B, line 11 Pathfinder's Board of Directors voted to authorize the Audit Committee of the Board to review and approve the organization's Form 990. The Audit Committee delegated the preparation of the Form to the staff along with tax advice consultation from an independent accounting firm. The Controller, CFO, and the independent accounting firm reviewed and approved the Form. The Audit Committee held a meeting to review the Form and approved it for submission. The Audit Committee provided the form to all members of the Board prior to submission. Form 990, Part VI, Section B, line 12c Yes, Pathfinder International does monitor and enforce compliance with our Conflict of Interest Policy. Pathfinder International is committed to the highest levels of integrity. Directors, officers and employees are expected to conduct their relationships with each other, Pathfinder International, outside organizations, contractors, vendors and grantees with objectivity and honesty. Pathfinder International directors, officers and employees are obligated to avoid and disclose ethical, legal, financial or other conflicts of interest involving Pathfinder, and remove themselves from a decision-making authority with respect to any conflict situation that involves Pathfinder. The individual must disclose all such relationships on their annual Conflict of Interest Statement of Disclosure. Should the appearance of impropriety or actual conflict of interest exist, appropriate actions must be taken. The individual involved in the conflict situation must work cooperatively with the designated office at Pathfinder to achieve a resolution of the conflict issue in the best interests of Pathfinder International. This may include the individual being removed from a position of decision-making authority with respect to the conflict situation or more serious actions, depending upon the nature of the conflict. Disclosure of Conflict of Interest should be made to designated offices. Upon commencement of employment, or, in the case of directors, upon election to the Board of Directors, and annually thereafter, all individuals must complete and sign a Conflict of Interest Statement of Disclosure. Form 990, Part VI, Section B, line 15 Compensation Process for the President: 1. All elements of compensation will be provided to the Compensation Committee including (but not limited to) base salary and the value of all employee benefits including employer paid retirement contributions and all elements that would qualify as income under IRS tax code regulations. 2. The president will provide the Committee with a document summarizing the accomplishments and important issues that have been addressed over the course of the year. 3. The Committee will request on an annual basis from the Human Resources Director market data on executive pay in comparable organizations for comparable services. 4. At the annual meeting of the Board held in November the Committee will make a recommendation on the President's compensation in executive session. All members of the Board who are in attendance at the annual Board meeting will vote on the recommendation. Votes will be recorded by signing the report of the Committee. Any salary changes will then be implemented. During the November 2009 meeting of the Board of Directors, the Board approved an addition to the compensation process for the President. This addition is as follows: At least once every three years, the Committee will charge the Human Resources Director to engage an independent outside executive Compensation consultant to collect market competitive compensation packages for chief executive officers from international organizations of similar size, complexity, purpose and scope. Compensation Process for the Executive Leadership Team: The compensation structure for the Team is linked to Pathfinders annual performance management system. Based on the annual merit range approved by the Board, direct supervisors recommend and award annual merit increases. The Human Resources Department reviews all merit increases for internal continuity and equity. The increases for the Team will be reviewed and approved by the President upon completion and assessment of individual performance. During the November 2009 meeting of the Board of Directors, the Board approved additions to the compensation process for the Executive Leadership Team. These additions are as follows: 1. The Committee will request on an annual basis from the Human Resources Director market data on executive pay in comparable organizations for comparable services. 2. The Committee will review each member of the Team's compensation as a percentage as they compare to market (i.e. the salary of the VP of Resource Development is in the 50th percentile as compared with market.) The Committee will additionally review the amount of base salary and the value of all employee benefits including employer paid retirement contributions, medical and dental benefits, and time away from work accruals. 3. The President, if asked, may provide the Committee with a report of individual performance, summarizing accomplishments and challenges that have been addressed over the course of the year. 4. At least once every three years, the Committee may charge the Human Resources Director to engage an independent outside executive compensation consultant to collect market competitive compensation packages for executive officers from international organizations of similar size, complexity, purpose and scope. 5. The Committee will share their findings with the Board when they complete the annual monitoring. Should any concerns arise or action steps be required, the Board Chair will address the concerns and findings with Pathfinder International's President. Form 990, Part VI, Section C, line 19 the form 990 is available on our own website, upon request, and also available through guidestar and the massachusetts attorney general's website. the policies are posted on pathfinder's extranet. the financial statements are available upon request. FORM 990, PAGE 12, PART XI -FINANCIAL STMTS & REPORTING LINE 2C-DOES ORGANIZATION HAVE A COMMITTEE THAT ASSUMES OVERSIGHT OF AUDIT? THERE HAVE BEEN NO CHANGES IN THE COMMITTEE'S RESPONSIBILTY FOR THE OVERSIGHT OF THE AUDIT. FORM 990, PAGE 6, PART VI, SECTION A, LINE 5 DID THE ORGANIZATION BECOME AWARE DURING THE YEAR OF A MATERIAL DIVERSION? Pathfinder International did not become aware of any material diversion of the organization's assets during the year. It is important to indicate, however, that we did experience a significant control lapse as noted in the following finding in our Fiscal Year 2010 A-133 audit report; 2010-3 Finding - Procurement, Suspension and Debarment, USAID Foreign Assistance for Programs Overseas, CFDA Number 98.001, Nigeria Social Sector Service Program, Award Number 620-A-00-04-00125-00, June 30, 2010 Award Year, USAID Criteria or Specific Requirement: Procurement records and files for purchases in excess of the small purchase threshold shall include the following at a minimum: a) basis for contractor selection; b) justification for lack of competition when competitive bids or offers are not obtained; and c) basis for award cost or price (2 CFR 215.46). A system for contract administration shall be maintained to ensure contractor performance with the terms, conditions and specifications of the contract and to ensure adequate and timely follow-up of all purchases. Recipients shall evaluate contractor performance and document, as appropriate, whether contractors have met the terms, conditions and specifications of the contract (22 CFR 226.47). Condition Found: Prior to the start of the audit, Pathfinder brought to the auditor's attention that procurements for the Nigeria Social Sector Service Program, award number 620-A-00-04-00125-00, had instances where procurement practices were not followed and certain expenses were paid on a sole source basis and to vendors who presented themselves as competitors, when they were owned by the same persons. In addition, two vendors for which payments were made could not be located. Also, certain procurements were not supported by documentary proof of delivery of goods or services. Pathfinder has vigorously investigated this matter and has engaged external auditors and attorneys and performed extensive testing of transactions and costs charged to this program. Through further investigations and testing by external auditors it has been determined that in some instances the amounts paid to the vendors were within range of amounts that would have been paid to other vendors had established procurement policies and procedures been followed. Cause: It appears that one or more members of the Nigeria office staff (all of them since departed Pathfinder) may have colluded with unscrupulous vendors to evade the Organization's procurement policies and controls. The field office employees were managing these procurements themselves. The Finance staff at headquarters did not strictly enforce the Organization's procurement policies requiring headquarters approval of most of these procurements. Effect: The condition described above could render the expenses charged to the program as unallowable. Questioned Costs: During the investigation surrounding these procurements, delivery tickets for approximately $850,000 of goods could not be located. This may not indicate that goods were in fact not delivered as there is some evidence that the Organization received these goods and the same record keeping matters noted in finding 2010-2 existed for this matter as well. Pathfinder is continuing to investigate and deposing prior employees to get further information on these procurements and expects that this amount will be reduced. Recommendation: We recommend that Pathfinder discuss this situation with the funding agency and determine what course of action is appropriate for handling the treatment of costs charged to the program from these vendors. We also recommend that Pathfinder more rigorously enforce existing controls such as headquarters being involved with major procurements and also inspection of field transactions supporting documentation on a consistent basis. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the auditor's observations and recommendations. We have thoroughly examined the procurement activities in this project, having commissioned internal audits, reviews by an independent accounting firm, and reviews by law firms. ... We have established appropriate reserves. We've taken the following steps to prevent recurrence: - Tightening enforcement of existing policies and controls... - Supplementing the existing policy manual with easy to use checklists. - Conducting training of all field finance staff on procurement. Form 990, Part I, Line 19: Related to Part I, Line 19 deficit of -$2,446,927: Generally accepted accounting principles in the United States of America require that contributions, including unconditional promises to give (pledges), are recognized as revenue in the year all substantial conditions are met regardless of when the intended expenses for these funds are incurred. Unconditional promises to give are recorded as temporarily restricted revenue until such time as the scheduled payments are received. Funds collected against pledges result in the release of temporarily restricted revenue to unrestricted revenue due to the expiration of time. However, expenditures related to these funds are recorded as unrestricted expenses in the year they are incurred. This accounting treatment is the principal cause of the total operating deficit for the year ending June 30, 2010 as the full contribution revenue from pledges to support current year program activity expenditures has been recognized in prior years. After a year of global economic challenges, our total net assets of $46.5 million positions Pathfinder for future growth and sustainability. Form 990, Part VI, Line 1a: Number of voting members of the governing body: Pathfinder's Executive Committee: There shall be and Executive Committee of the Board of Directors which shall have no more than ten (10) members nor fewer than four (4) members (all of whom should be Directors and which shall include the Chairperson of the Board of Directors, who shall also serve as Chairperson of the Executive Committee; the Treasurer; and the Secretary) and shall have such powers and duties as are hereinafter set forth. The members of the Executive Committee shall be elected by the Board of Directors at the annual meeting for a one (1) year term. The Executive Committee shall meet at the call of the Chairperson of the Board or any two members of the Executive Committee. A majority of the members of the Executive Committee constitutes a quorum. The Executive Committee may exercise all the functions of the Board of Directors in the routine management of affairs of the corporation during the intervals between meetings of the Board. All actions of the Executive Committee shall be reported to the Board of Directors at the next Directors' meeting which follows the Executive Committee action. Executive Committee Members during Fiscal Year 2010 (all are members of the governing body) Susan Swift, Chair Cynthia A. Fields, Vice Chair Manuel Urbina, Secretary James M. Schwartz, Treasurer Henry W. Foster, emeritus Benjamin R. Kahrl Julia G. Kahrl, emeritus Edward M. Kaplan Kathryn H. Lansing, emeritus Kathryn Ketcham Strong Form 990, Part VII, Section A, Column (B): Average hours per week of Board of Directors: Each board member is on at least one committee (one call per quarter at 2 hours a piece with 2 hours for preparation/follow up) for a total of 16 hours and attends both the two day board meetings per year at 24 hours each which includes travel time.