2011-08-12T15:17:47-05:00 2010-09-30 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2009-10-01 208424918 FH Association FHAS 4806097710 1224 E Washington Street Phoenix AZ 850341102 Barry Gardner 4806097710 2011-08-12 1 Todd Ensign 3178852620 2009 2016-02-24 21:20:13Z Maurice Martin 1224 E Washington Street Phoenix AZ 850341102 74828620 0 X www.fhglobal.com X 2007 AZ To walk with churches, leaders and families in overcoming all forms of human poverty 11 11 27 77 0 0 142051025 74377707 29802 267790 254425 154650 584670 28473 142919922 74828620 266713 23936398 0 12362848 13568915 0 0 130049318 33730923 142678879 71236236 241043 3592384 11299121 14486010 7180000 6671118 4119121 7814892 FH Association is an organization of Christian motivation committed to helping the poor and needy throughout more than 26 counties in the world by doing disaster/emergency relief and development programs. 0 0 20569806 7976279 62600 HEALTH PROGRAMS- Malnutrition and illness prevention, trainings on proper sanitation practices, health assessments, training and educating of local health-care 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. 20099726 4710302 67918 CHILD DEVELOPMENT & 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. 16383811 6475573 62039 AGRICULTURE & ENVIRONMENT- Seed fairs, seed and tool distributions, technology enhancement to increase agricultural production, seed multiplication, forestry promotion, soil and water conservation. 12434599 4774244 75233 ECONOMIC DEVELOPMENT AND LIVELIHOODS- Micro-enterprise, small and medium-sized enterprise development, savings groups, income generating activities, natural resource management.CHURCH DEVELOPMENT: Pastor and leader discipleship, provision of training methods and materials, collaboration with churches to help them reach out to their communities.EMERGENCY RELIEF: Emergency food distributions, water and sanitation, health surveys, mosquito net distributions, construction of emergency shelters.WATER:Well drilling, water source capturing, borehole building, construction of dams, water pans, catchment systems, building of latrines and hand washing stations, education about proper hygiene. 12434599 4774244 75233 69487942 0 1 0 0 0 0 0 0 0 1 0 1 0 1 1 1 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 9 0 27 1 0 1 SZ 0 0 0 0 0 0 0 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X Barry Gardner- FH Association 4806097710 1224 E Washington Street Phoenix AZ 850341102 Ken Wathome 1.00 X 0 0 0 Maurice Martin 1.00 X 0 0 0 Peter Mogan 1.00 X 0 0 0 Shelle Ensio 1.00 X 0 0 0 Larry Jones 1.00 X 0 0 0 Francoise Andre 1.00 X 0 0 0 Ted Corwin 1.00 X 0 0 0 Lord Paul Boateng 1.00 X 0 0 0 Gary Edmonds 1.00 X 0 0 0 Jeanie Dassow 1.00 X X 0 0 0 John Rowell 1.00 X X 0 0 0 Barry Gardner 40.00 X 0 108658 16893 Gary St John 40.00 X 21412 21412 16188 Ben Homan 40.00 X 0 103952 20718 Dave Evans 40.00 X 0 134695 23307 Matt Panos 40.00 X 0 131559 22984 Marc Kyle 40.00 X 0 105400 20911 Keith Wright 40.00 X 136896 0 20174 Tina Bolding 40.00 X 103400 0 20634 Luis Noda 40.00 X 70688 0 10497 Peter Mawditt 40.00 X 0 0 0 332396 605676 172306 2 0 1 0 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 Accounting/Consulting 109580 1 28863211 32666905 12847591 25181105 74377707 Other program services 900099 254290 254290 Participation fees 900099 13500 13500 267790 8134 8134 146516 146516 146516 146516 Currency Gain 900099 28473 28473 28473 74828620 267790 0 183123 50070 50070 23886328 23886328 509661 268483 241178 10176146 9792220 383926 31771 16754 15017 2747859 2474819 273040 103478 77802 25676 85817 69030 16787 160636 49843 110793 669223 597913 71310 1358324 1283575 74749 1216124 1185030 31094 4059942 3817018 242924 289214 186266 102948 193681 147240 46441 71536 17168 54368 Program materials 13986743 13942658 44085 Transport expenses 10573977 10573977 Temporary labor 886910 873756 13154 178796 177992 804 71236236 69487942 1748294 0 6109000 8057393 1530398 278000 1400000 1122000 205572 459000 334732 2349916 1836684 528121 513232 2803000 2444683 11299121 14486010 3058000 1813665 3827000 4652517 295000 204936 7180000 6671118 X 1758121 4307940 2361000 3506952 4119121 7814892 11299121 14486010 X 0 1 1 X 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2173897 1703761 470136 176019 132923 43096 513232 Investment in Affiliate 2444683 F 2444683 Capital lease obligation 204936 204936 74828620 71236236 3592384 103387 103387 3695771 76185609 103387 1253602 1356989 74828620 0 74828620 72489838 1253602 1253602 71236236 0 71236236 Part X: Description of Uncertain Tax Positions Under FIN 48: On October 1, 2009, FH adopted the new provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2010, FH had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. 1 Central America and the Caribbean 5 186 Program Services Relief & Development 5683853 East Asia and the Pacific 6 136 Program Services Relief & Development 1650267 South America 2 142 Program Services Relief & Development 3223044 South Asia 3 205 Program Services Relief & Development 814639 Sub-Saharan Africa 9 1020 Program Services Relief & Development 35845456 Sub-Saharan Africa Grants to Recipients Located in Region 21740181 Central America and the Caribbean Grants to Recipients Located in Region 350310 South Asia Grants to Recipients Located in Region 29191 East Asia and the Pacific Grants to Recipients Located in Region 246435 South America Grants to Recipients Located in Region 1520211 25 1689 71103587 Sub-Saharan Africa General Support 74800 Wire Transfer Central America and the Caribbean General Support 19687 Wire Transfer South Asia General Support 28000 Wire Transfer East Asia and the Pacific Myanmar Cyclone Relief 20000 Wire Transfer 3 1 Relief and Development Sub-Saharan Africa 11768223 0 21665381 Various commodities including but not limited to food and medical supplies Market Value Relief and Development East Asia and the Pacific 1516700 0 226435 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South Asia 300 0 1191 Various commodities including but not limited to food and medical supplies Market Value Relief and Development South America 1005443 0 1520211 Various commodities including but not limited to food and medical supplies Market Value Relief and Development Central America and the Caribbean 360192 0 330623 Various commodities including but not limited to food and medical supplies Market Value Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: FH Association monitors program services through regional offices in Asia, Africa and Latin America and each field's headquarter offices. The fields and regional offices submit monthly financial report to International headquarter office and all financial records are stored its central server. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Expenses are accounted for using the accrual basis of accounting. 1 Discipling Nations Alliance 1110 E Missouri Avenue Phoenix AZ 85014 260833212 501(c)3 40008 General Support Samaritan's Purse PO Box 3000 Boone NC 28607 381437002 501(c)3 10000 Haiti Relief 2 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: FH Association does not grant to any individuals. It only grants funds to non-profit organizations whose vision and mission are in alignment with FH Association's vision and mission. FH Association monitors the activities in the programs for which funds are granted, both by visiting the program sites and performing on-site evaluations, and by requiring reports on program status and accomplishments. X X X X 0 0 0 0 0 0 0 0 0 Dave Evans 0 134695 0 0 0 0 0 5403 0 17904 0 158002 0 0 Matt Panos 0 131559 0 0 0 0 0 5271 0 17713 0 154543 0 0 Keith Wright 136896 0 0 0 0 0 1887 0 18287 0 157070 0 0 0 X 2 5493 Market Value X 10 16812828 Market Value X Govt Commod. 19 7227167 Market Value X Relief Commod. 2 489685 Market Value X School Supp. 13 645932 Market Value 0 0 1 0 Method for Determining Number of Contributors: Part I, Column (b): The number of contributions received represent the number of contributors. Form 990, Part VI, Section B, line 11 Form 990 is prepared by an independent CPA and reviewed by the Organization's top management. The reviewed Form 990 is then forwarded to the entire governing board for review prior to filing. Form 990, Part VI, Section B, line 12c The organization monitors all payments and business transactions to ensure there are no conflicts of interest implications affected in the transactions. Form 990, Part VI, Section B, line 15 A market review was conducted in February of 2010, based off of 990 reports filed on Guidestar (www.guidestar.org). These reports were primarily the 2008 reports and gave a general summary of like-minded organizations. Time and experience in current role or similar role were taken into consideration. In summary, six organizations were reviewed that reported total organizational revenues ranging from $19,000,000 to 404,000,000 with an average of $162,000,000. CEO/President salaries ranged from $110K to $242K with and average of $181K. Executive salaries (Executive VPs, COOs, SVPs) ranged from $92K to $181K with an average of $140K. The process was reviewed and approved by the Unified Board of Directors. The board approval of officer compensation is documented in the minutes during the budgeting process. Compensation is paid by a related organization, Food for the Hungry, Inc. Form 990, Part VI, Section C, line 18 The organization makes its Form 1023 and Form 990 available to the public upon request. The Form 990 is also available on another's website WWW.GUIDESTAR.ORG for public review. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 2c Explanation of Responsibility The organization's board of directors assumes responsibility for oversight of the audit of its financial statements and selection of its independent auditor. This process has not changed since the prior year. Form 990, Part V, Line 2a & Part I, Line 5 Explanation for Number of Employees 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 employees who work for filing organization but are compensated by a related organization. Form 990, Part VII, Line 1a Explanation for Zero Compensation Maurice Martin, CEO, replaced Ben Homan effective October 1, 2010. As a result, Mr. Martin's compensation is not reported on this schedule since the reportable compensation is driven by calendar year compensation. Food for the Hungry Inc 1224 E Washington Street Phoenix AZ 85034 952680390 Relief & Development AZ 501(c)(3) Line 7 N/A 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 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0