Action Against Hunger - USA

“The 990 was prepared by the outside accountants, reviewed by senior management and provided to the entire board of directors for review and approval. However, in the event that approval is needed between meetings, the board of directors has authorized the finance committee of the board to conduct a thorough review of the 990 with management (to include informing any board member of their being referenced in any section other than the list of members of the board) and, acting between board meetings, to authorize release of the 990. In this event, a copy of the form 990 would be e-mailed to all members prior to filing with the irs.”

“Procedures for addressing a conflict of interest: - each board member annually signs a conflict of interest policy. - where a matter has been brought up before the board of directors and the board of directors has concluded that a conflict of interest exists, the chairman or president of the board or committee of the board, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction, contract, or arrangement. - after exercising due diligence, the board or committee determines whether the organization can obtain a more advantageous transaction, contract, or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. - if a more advantageous transaction, contract, or other arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee determines by a majority vote of the disinterested directors whether the transaction, contract, or arrangement is in the organization's best interest and for its own benefit and whether it is fair and reasonable to the organization, and makes its decision as to whether to enter into the transaction, contract, or arrangement in conformity with such determination. - employees are asked to annually disclose any possible conflict of interest. If a conflict occurs, the executive director reviews the issue and appropriate corrective and disciplinary action is taken, where appropriate.”

“The compensation committee's role is to review and set the compensation for the executive director/ceo (utilizing independent benchmarks and related information). The executive director completes performance reviews of the senior staff and discloses them to the compensation committee. The committee also reviews the salaries of key staff and consult on salary questions regarding the senior staff team should they arise. The process is documented and recorded in the organization board notes. The last compensation review for the executive director's compensation was january 2017.”

“In keeping with one of the core principles (transparency) of its founding charter, action against hunger acf-usa provides the public with access to its governing documents, conflict of interest policy, and financial statements via the organization's website, www.actionagainsthunger.org.”

“The 2018 form 990 was originally filed using draft financial statements. The amended form 990 is based on the final financial statements. Changes were as follows: - part i, line 6 - part iii, line 4d & 4e - part v, line 1a - part vi, line 20 - part viii, line 1 & 12 - part ix, line 11e, 24a, b, d, e, & 25 - part x, line 15, 16, 17, 25, 26, 27, 28, 33, & 34 - part xi - schedule a, part ii - schedule d, part ix, x, xi, xii, & xiii - schedule o, part xi, line 9; part vi, section b, line 15”

“During the year the organization ceased conducting the democratic republic of the congo programs.”

“Vehicles: program service expenses 5,016,691. Management and general expenses 22,101. Fundraising expenses 0. Total expenses 5,038,792. Training: program service expenses 5,012,483. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,012,483. Watsan: program service expenses 4,396,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,396,057. Prov. For unantic. Losses: program service expenses 0. Management and general expenses 3,499,900. Fundraising expenses 0. Total expenses 3,499,900. Exchange loss: program service expenses 0. Management and general expenses 2,388,465. Fundraising expenses 0. Total expenses 2,388,465. Provision for uncollectable grants: program service expenses 0. Management and general expenses 1,825,390. Fundraising expenses 0. Total expenses 1,825,390. Freight: program service expenses 1,652,186. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,652,186. Financial field charges: program service expenses 957,824. Management and general expenses 235,890. Fundraising expenses 32,917. Total expenses 1,226,631. Exceptional expenses: program service expenses 988,718. Management and general expenses 5,630. Fundraising expenses 0. Total expenses 994,348. Health: program service expenses 803,326. Management and general expenses 0. Fundraising expenses 0. Total expenses 803,326. Electrical systems: program service expenses 527,855. Management and general expenses 22. Fundraising expenses 0. Total expenses 527,877. Nutrition: program service expenses 493,570. Management and general expenses 0. Fundraising expenses 0. Total expenses 493,570. Other expenses: program service expenses 387,352. Management and general expenses 0. Fundraising expenses 0. Total expenses 387,352. Warehouse: program service expenses 233,265. Management and general expenses 0. Fundraising expenses 0. Total expenses 233,265. Registration & admin. Fees: program service expenses 254,622. Management and general expenses -65,128. Fundraising expenses -2,086. Total expenses 187,408. Fundraising expenses: program service expenses 1,905. Management and general expenses 75,476. Fundraising expenses 53,126. Total expenses 130,507. Pub. Info. & member. Dues: program service expenses 0. Management and general expenses 12,157. Fundraising expenses 88,905. Total expenses 101,062. Radios: program service expenses 71,167. Management and general expenses 0. Fundraising expenses 0. Total expenses 71,167. C.c. Processing fees: program service expenses 36,020. Management and general expenses 8,871. Fundraising expenses 1,238. Total expenses 46,129. Equipment and maintenance: program service expenses 43,636. Management and general expenses 1,497. Fundraising expenses 0. Total expenses 45,133. Payroll processing fees: program service expenses 13,439. Management and general expenses 3,310. Fundraising expenses 462. Total expenses 17,211. Human resources: program service expenses 10,516. Management and general expenses 14. Fundraising expenses 0. Total expenses 10,530. Security: program service expenses 4,352. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,352.”

“Prior year de-obligated funds returned to donors (see note below) -501,422. Change in net assets attributable to strategic country exchange/regionalization (see note below) -5,733,908.”

“In some years, aah-usa receives multi-year awards for which the organization does not use all of the funds awarded. The remaining funds are subsequently returned to the donor. The total amount of the awards de-obligated in 2018 was $546,650. The amount of de-obligated awards that related only to 2018 grants was $45,228. The amount reported on part xi, line 9 - other changes in net assets - for prior year de-obligated awards was $501,422.”

“During 2017, action against hunger - usa and the french network member, action contre la faim (acf - france) implemented a process by which the two organizations exchanged the management and administration, oversight, and financial reporting responsibilities for several field locations in the various countries throughout the world where action against hunger implements programs. These exchanges were a part of the action against hunger network's global strategy designed to align global operations based on regions. The net effect of the transfer was $5,733,908.”