Finca International Inc.

“The chairman of the board, robert w. Hatch, is the brother of the founder, john hatch, who is also a director and a retired employee. Robert hatch, given significant management experience, assisted in founding the organization and in providing leadership as board chairman throughout finca's history. John hatch, richard williamson, harold jastram, and rupert scofield are all members of the board of directors and minor shareholders of cereal ingredients, inc. Which is owned by robert hatch, the chairman of finca international's board of directors. Richard williamson has a financial transaction with cereal ingredients, inc. Richard williamson and robert hatch are also both directors of the healthy back store.”

“Under finca international's constituent documents, members are the functional equivalent of shareholders but hold no economic interest. They function as stewards of the charitable mission and serve as the ultimate governance authority for the organization. Finca has 4 (four) members, each of whom have equal voting rights and devote considerable time and attention to its activities. Memberships in finca are not sold as fundraising mechanisms.”

“The members, as described in line 6, elect the governing body of finca, which is finca international's board of directors.”

“Certain key decisions of the governing body, finca international's board of directors, are subject to the approval by the members of the organization.”

“The form 990 is presented to the 990 review team which comprises the audit committee, and representatives from management team, legal, and finance. The team reviews the document and a meeting is scheduled to discuss pending questions with the chief financial officer. This process includes reviewing and giving final approval of all sections, schedules, checklists, and all disclosures on the return.”

“Officers, directors, and key employees are required to disclose any conflicts of interests on an ongoing basis. Conflicts of interests are prohibited by the finca code of conduct and personnel manual, subject to any exceptions based on a standard of fairness and best interests of the company by an independent audit committee. Conflicts, including related party transactions, are strongly discouraged and approved, if at all, on an exceptional basis. The process is monitored through acknowledgment of the policy prohibiting and requiring reporting of any conflicts, along with internal audits and other controls (including the contract review process). The finca code of conduct, applicable to all finca persons globally, provides a confidential reporting mechanism ("hotline") for reporting violations of the code, including conflicts of interests.”

“The process for determining the ceo and other officers' compensation is performed by the president & ceo and reviewed and approved by the board of directors' governance committee. The president & ceo is excluded from the governance committee during the review and approval of the president & ceo's compensation. The review is performed annually. Form 990, part vi, line 15b: the process for determining all officers' compensation is performed by the human resources department and reviewed and approved by the the board of directors' executive committee. The process includes a review of other form 990s and compensation surveys, and there is contemporaneous substantiation of the deliberation and decision. The review is performed annually.”

“The organization makes its governing documents, conflicts of interest policy, and financial statements available to the general public upon request and on its own website.”

“Unamortized pension prior service costs -31,581. Fv adjustment -26,574. Currency translation adjustments 3,961,138. Donated equity -1,116,000.”

“Finca international, inc. ("fii") has amended its 2017 form 990 to update the methodology used to report revenues from its interest in finca microfinance holding company, llc consistent with the equity method used for financial statement purposes. Due to changes in tax law resulting from the enactment of the tax cuts and jobs act, the company believes that this presentation is a more accurate reflection of fii's operations. The following schedules have been adjusted as a result: form 990, part i form 990, part iii form 990, part viii form 990, part ix form 990, part x form 990, part xi schedule a, part ii schedule d, part viii part vi, section c, line 20 has been updated to reflect the current name, address, and phone number for the person who possesses the organization's books and records.”