Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2014 • EIN 45-5008824
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
$137,414,222
No earlier filing loaded for comparison.
Net Assets
$81,057,942
No earlier filing loaded for comparison.
Liabilities
$56,356,280
No earlier filing loaded for comparison.
Revenue
$30,081,895
No earlier filing loaded for comparison.
Expenses
$20,373,981
No earlier filing loaded for comparison.
Net Income
$9,707,914
No earlier filing loaded for comparison.
Using an integrated approach and local partnerships, pact global microfinance fund works to create a world where those who are poor and marginalized exercise their voice, build their own solutions and take ownership of their future. By strengthening local capacity, forging effective governance systems and transforming markets into a force for development, pact global microfinance fund makes measurable, lasting change in three main areas: health, livelihoods and natural resource management.
Using an integrated approach and local partnerships, pact global microfinance fund works to create a world where those who are poor and marginalized exercise their voice, build their own solutions and take ownership of their future.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $24,229,434 | $16,033,479 | ▼ $8,195,955 |
| Land, Buildings, and Equipment, Net | $769,970 | $1,448,198 | ▲ $678,228 |
| Accounts Receivable | $59,149 | $858,038 | ▲ $798,889 |
| Prepaid Expenses and Deferred Charges | $167,691 | $439,258 | ▲ $271,567 |
| Cash and Non-Interest-Bearing Accounts | $7,994 | $11,175 | ▲ $3,181 |
| Total Assets | $106,529,176 | $137,414,222 | ▲ $30,885,046 |
| Other Assets Total | $81,294,938 | $118,624,074 | ▲ $37,329,136 |
| Liabilities | |||
| Other Liabilities | $102,365,429 | $55,128,378 | ▼ $47,237,051 |
| Accounts Payable and Accrued Expenses | $707,502 | $1,227,902 | ▲ $520,400 |
| Total Liabilities | $103,072,931 | $56,356,280 | ▼ $46,716,651 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,456,245 | $81,057,942 | ▲ $77,601,697 |
| Total Net Assets Fund Balance | $3,456,245 | $81,057,942 | ▲ $77,601,697 |
| Total Liabilities and Net Assets / Fund Balance | $106,529,176 | $137,414,222 | ▲ $30,885,046 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $887,185 | $496,477 | $1,383,662 |
| Equipment | $561,013 | $576,753 | $1,137,766 |
| Other Assets Org | $6,683,551 | - | - |
| Name | Title |
|---|---|
| Leonard Williams | Vice President/treasurer |
| Frank Sims | Director |
| John Kohler | Director |
| Lyndon Haviland | Director |
| Stephen H Oleskey | Director |
| Mark Viso | Director/CEO |
| Fahmin Karim Bhuiya | Chief Operating Officer |
| William Warshauer | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $9,553,040 |
| Salaries, Compensation, and Employee Benefits | $9,440,792 |
| Grants and Similar Amounts Paid | $1,380,149 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $8,557,732 | - | - | $8,557,732 |
| Interest | $5,067,726 | - | - | $5,067,726 |
| Foreign Grants | $1,380,149 | - | - | $1,380,149 |
| Fees for Services Other | $175,149 | $1,106,260 | - | $1,281,409 |
| Other Employee Benefits | $846,311 | - | - | $846,311 |
| Travel | $726,474 | - | - | $726,474 |
| Occupancy | $512,493 | - | - | $512,493 |
| Office Expenses | $411,045 | - | - | $411,045 |
| Depreciation Depletion | $248,243 | - | - | $248,243 |
| Conferences and Meetings | $221,180 | - | - | $221,180 |
| Information Technology | $103,455 | - | - | $103,455 |
| Fees for Services Accounting | $44,666 | - | - | $44,666 |
| Payroll Taxes | $36,749 | - | - | $36,749 |
| Advertising | $29,034 | - | - | $29,034 |
| Other Expenses | $5,914 | - | - | $5,914 |
| Fees for Services Legal | $86 | - | - | $86 |
| Total Functional Expenses | $19,267,721 | $1,106,260 | $0 | $20,373,981 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $20,382,766 |
| Expenses per Audited Statements | $20,373,981 |
| Total Expenses per Form 990 | $20,373,981 |
| Expenses Not Reported on Form 990 | $8,785 |
| Expenses Not Reported on Financial Statements | $0 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| East Asia and the Pacific | Program Service | Microfinance Lending | 146 | 3,344 | $17,215,307 |
| East Asia and the Pacific | Grantmaking | - | 0 | 0 | $1,380,149 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Beneficiary Savings and Reserved Funds | $36,964,488 |
| Client Loan Funds | $12,931,615 |
| Refundable Advances - Federal | $2,850,521 |
| Refundable Advances - Other | $850,045 |
| Net Returns on Loans, Reinvested Earnings | $771,086 |
| Due to Related Party | $760,623 |
“Members of governing body are selected by pact inc. Executive committee.”
“Once pact global microfinance fund's form 990 is completed by the tax preparer, it is reviewed in detail by the controller. Once the controller is satisfied that the return is complete and accurate, it is reviewed by pgmf's cfo. Once the cfo is satisfied, the return is signed and prepared for filing. Pact global microfinance fund's 990 is provided to its board of directors prior to filing. The return is posted on a secure website for a period of time, and the board is notified of its location, as well as the password. Any comments received by board members are analyzed and considered, as appropriate, prior to submitting the return.”
“Each board member is required to read the conflict of interest policy and complete an acknowledgement form annually. All employees are required to sign a conflict of interest policy at hiring, and complete an annual update (review of the conflict of interest policy, and signing of a disclosure form).”
“Pgmf's governing documents, conflict of interest policy, and financial statements are made available to members of the public upon request for the same period of disclosure as set forth in section 6104(d).”
“Pact global microfinance fund does not compensate anyone shown in part vii of the form 990 or schedule j, part ii. The compensation shown in these sections is paid by pact, inc, the organization's related organization. Pact global microfinance fund relies on the compensation determination methodology of pact, inc., pgmf's related organization, under an administrative services agreement. The following is the compensation methodology used by pact, inc. Pact's bylaws state that the "salary of the president and chief executive officer and the terms of his or her employment shall be fixed by the board of directors. The salaries of all other staff and the terms of their employment shall be fixed by the president and chief executive officer." ceo: pact's current ceo was hired in april 2009. In connection with the search for the ceo, the board used an executive search firm. That firm, in assisting the board, conducted a compensation survey and benchmarking activities to determine an appropriate market-based compensation for pact's ceo, taking into account organization size, complexity, and other relevant factors. The executive committee of the board ultimately set the ceo's salary, which was informed by the information provided by the search firm. The board conducts an annual evaluation of the ceo and awards merit-based increases as deemed appropriate. Other officers or key employees: the ceo is responsible for the compensation of other employees, but is directly involved only in the hiring and salary negotiations of c-level positions. In these cases, where pact is utilizing a search firm, the firm has provided market information to assist in the determination of appropriate compensation levels. For key employees beyond the c-suite, pact's svp of human resources is responsible for salary determinations. In many cases, pact's employees are paid under a federal award and the compensation is included in a proposal and is approved by the awarding agency, subject to the agency's compensation standards. In other cases, pact uses a series of annual salary surveys of peer organizations, conducted by an industry trade association, to inform salary levels. Insidengo, the trade association of international ngo organizations, conducts three annual surveys: salary and benefits survey for hq staff, us expatriate/tcn salary and allowances survey, and local national salary and benefits information survey. Pact also consults the forms 990 of similar organizations for salary information. All pact employees are evaluated on an annual basis, and merit-based increases are determined and awarded from an approved pool, administered by pact's svp of human resources.”
“Asset transfer from donor ended projects 67,893,960.”
“The process for overseeing the audit of the financial statements and selection of an independent accountant to audited the financial statements has been consistent with prior years.”
“The board of directors is comprised of volunteers.”
“The number of employees noted in line 5 represents only employees who are us citizens. Pgmf has employees who are third country and local nationals working in its offices in burma, who are not subject to u.s. Wage and tax reporting requirements.”
“Pact global microfinance fund was organized to support the charitable and educational activities of pact, inc. And to contribute to the growth of civil society, strengthen the community-focused non profit sector worldwide, and implement innovative program initiatives. Pact global microfinance fund and pact, inc. Operate in a shared services environment. As such, pact global microfinance fund reimburses pact inc. For its share of employee costs based on percentage of time devoted to pact global microfinance fund projects at cost.”
“The organization is generally exempt from federal income taxes under the provisions of section 501(c) (3) of the internal revenue code. Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. The organization had no significant net unrelated business income for the year ended september 30, 2014. Management evaluated the organization's tax positions and concluded that it has taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of the accounting guidance for uncertainty in income taxes. Generally, the organization is no longer subject to income tax examinations by the u.s. Federal, state, or local tax authorities for years before 2011.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 707502 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1227902 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59149 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 858038 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | USING AN INTEGRATED APPROACH AND LOCAL PARTNERSHIPS, PACT GLOBAL MICROFINANCE FUND WORKS TO CREATE A WORLD WHERE THOSE WHO ARE POOR AND MARGINALIZED EXERCISE THEIR VOICE, BUILD THEIR OWN SOLUTIONS AND TAKE OWNERSHIP OF THEIR FUTURE. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 29034 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 29034 |
| IRS990/AllOtherContributionsAmt | 0 | 22865 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | ALIK HINCKSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2024665666 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1828 L STREET NW NO 300 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 20036 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7994 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 11175 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 221180 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 221180 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2480234 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1380149 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 9553040 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 27601661 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9707914 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 9440792 |
| IRS990/CYTotalExpensesAmt | 0 | 20373981 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 30081895 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 248243 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 248243 |
| IRS990/Desc | 0 | AN INTERNATIONAL NONPROFIT LENDER, PACT GLOBAL MICROFINANCE FUND IMPROVES THE LIVES OF POOR AND MARGINALIZED FAMILIES AROUND THE GLOBE BY PROVIDING LOANS AND TRAINING TO LAUNCH SMALL BUSINESSES, BUILD INCOME AND SAVE FOR THE FUTURE. MORE THAN 98 PERCENT OF RECIPIENTS ARE WOMEN. MOST LIVE IN RURAL AREAS WITH NO OTHER OPTIONS FOR OBTAINING CREDIT. AT THE END OF THE FISCAL YEAR, PGMF'S PORTFOLIO INCLUDED $111,938,262 IN LOANS TO 580,431 PEOPLE FOR FARMING AND OTHER INCOME-GENERATING ACTIVITIES, EDUCATION AND EMERGENCY NEEDS. LOAN RECIPIENTS ALSO RECEIVED TRAINING TO BUILD THEIR BUSINESS DEVELOPMENT SKILLS, FINANCIAL LITERACY AND RESILIENCE IN THE FACE OF ECONOMIC SHOCKS AND DISASTERS. TO ENSURE THAT PGMF IS MEETING ITS MISSION OF ALLEVIATING POVERTY AND BUILDING SUSTAINABLE LIVELIHOODS, IT SYSTEMATICALLY MONITORS AND EVALUATES ITS IMPACT THROUGHOUT THE YEAR. BY EMPOWERING WOMEN AND FAMILIES TO LIFT THEMSELVES OUT OF POVERTY, PGMF IS CREATING LASTING CHANGE AND PROMOTING SUSTAINABLE DEVELOPMENT IN THE POOREST PARTS OF THE WORLD. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 19267721 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 44666 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 44666 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 86 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 86 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1106260 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 175149 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1281409 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignCountryCd | 0 | BM |
| IRS990/ForeignFinancialAccountInd | 0 | 1 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 1380149 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 1380149 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 47139 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 43409 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 38128 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 31277 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEPHEN H OLESKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FRANK SIMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN KOHLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LYNDON HAVILAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK VISO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LEONARD WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILLIAM WARSHAUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FAHMIN KARIM BHUIYA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 329984 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 250275 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 265983 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 167421 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR/CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CHIEF OPERATING OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1864147 |
| IRS990/GrantAmt | 0 | 1380149 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 30081895 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 103455 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 103455 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5067726 |
| IRS990/InterestGrp/TotalAmt | 0 | 5067726 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1073230 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 769970 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1448198 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2521428 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | USING AN INTEGRATED APPROACH AND LOCAL PARTNERSHIPS, PACT GLOBAL MICROFINANCE FUND WORKS TO CREATE A WORLD WHERE THOSE WHO ARE POOR AND MARGINALIZED EXERCISE THEIR VOICE, BUILD THEIR OWN SOLUTIONS AND TAKE OWNERSHIP OF THEIR FUTURE. BY STRENGTHENING LOCAL CAPACITY, FORGING EFFECTIVE GOVERNANCE SYSTEMS AND TRANSFORMING MARKETS INTO A FORCE FOR DEVELOPMENT, PACT GLOBAL MICROFINANCE FUND MAKES MEASURABLE, LASTING CHANGE IN THREE MAIN AREAS: HEALTH, LIVELIHOODS AND NATURAL RESOURCE MANAGEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3456245 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 81057942 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 512493 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 512493 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 411045 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 411045 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 81294938 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 118624074 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 67893960 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 846311 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 846311 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 497344 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 403971 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5914 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 497344 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 403971 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5914 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 102365429 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 55128378 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 8557732 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8557732 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 36749 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36749 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 167691 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 439258 |
| IRS990/PrincipalOfficerNm | 0 | ALIK HINCKSON |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -177 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 522100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MICROFINANCE LOAN ACTI |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEE INCOME ON LOAN ACT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27478576 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 123085 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 27478576 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 123085 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3513664 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1174240 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 7129169 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 21473198 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 8483985 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 8199468 |
| IRS990/PYTotalExpensesAmt | 0 | 16502877 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 24986862 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9707914 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 593222 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 27601661 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 24229434 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 16033479 |
| IRS990ScheduleA/CertificationInd | 0 | X |
| IRS990ScheduleA/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 132702768 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1 | 0 | PACT |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd | 0 | 1 |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 8785 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 8785 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 561013 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 576753 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1137766 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 8785 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 20373981 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 111938262 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 2261 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 6683551 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LOAN PORTFOLIO |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DUE TO RELATED PARTY |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 887185 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 496477 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1383662 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 36964488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2850521 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 850045 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 760623 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 771086 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 12931615 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFICIARY SAVINGS AND RESERVED FUNDS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REFUNDABLE ADVANCES - FEDERAL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | REFUNDABLE ADVANCES - OTHER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DUE TO RELATED PARTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | NET RETURNS ON LOANS, REINVESTED EARNINGS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | CLIENT LOAN FUNDS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 8785 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 30081895 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ORGANIZATION HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2014. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1448198 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 118624074 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 20373981 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 55128378 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 30081895 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 30090680 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 20382766 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 0 | 3344 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 1 | 0 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 0 | 146 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 1 | 0 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 0 | 17215307 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 1 | 1380149 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | EAST ASIA AND THE PACIFIC |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 1 | EAST ASIA AND THE PACIFIC |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | MICROFINANCE LENDING |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | PROGRAM SERVICE |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 1 | GRANTMAKING |
| IRS990ScheduleF/BoycottCountriesInd | 0 | 0 |
| IRS990ScheduleF/ContinuationSpentAmt | 0 | 0 |
| IRS990ScheduleF/ContinutationTotalEmployeeCnt | 0 | 0 |
| IRS990ScheduleF/ContinutationTotalOfficeCnt | 0 | 0 |
| IRS990ScheduleF/ForeignCorpOwnershipInd | 0 | 0 |
| IRS990ScheduleF/ForeignPartnershipInd | 0 | 0 |
| IRS990ScheduleF/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt | 0 | 1380149 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 0 | PROGRAM SUPPORT |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt | 0 | EAST ASIA AND THE PACIFIC |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc | 0 | WIRE |
| IRS990ScheduleF/InterestInForeignTrustInd | 0 | 0 |
| IRS990ScheduleF/PassiveForeignInvestmestCoInd | 0 | 0 |
| IRS990ScheduleF/SubtotalEmployeesCnt | 0 | 3344 |
| IRS990ScheduleF/SubtotalOfficesCnt | 0 | 146 |
| IRS990ScheduleF/SubtotalSpentAmt | 0 | 18595456 |
| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | I. PURPOSE: TO SYNTHESIZE THE COMPLIANCE REQUIREMENTS FOR SUBRECIPIENT MONITORING. PROPER MONITORING SHOULD MEASURE PROGRESS TOWARD TARGETED RESULTS AND ENSURE THAT RESOURCES ARE USED ONLY FOR THE INTENDED PURPOSE. THIS POLICY IS APPLICABLE TO ALL SUBRECIPIENTS, DOMESTIC OR FOREIGN, RECEIVING FUNDS FROM PGMF. II. POLICY: PGMF, AS A PRIME RECIPIENT, IS RESPONSIBLE FOR MANAGING AND MONITORING SUBRECIPIENTS. III. PROCEDURE: THERE IS NOT A SINGLE METHOD FOR MONITORING SUBRECIPIENTS OR ONE TEMPLATE BECAUSE PROJECTS VARY BY THEIR NATURE AND REQUIREMENTS. MONITORING PLANS HAVE TO BE DEVELOPED SPECIFIC TO A GRANTS PROGRAM. A SOUND MONITORING PLAN SHOULD CAPTURE THE PROGRESS MADE TO ACCOMPLISH THE OBJECTIVES FOR WHICH THE AWARD WAS MADE. HOWEVER, THERE ARE CERTAIN COMMON ELEMENTS THAT COMPRISE GOOD MONITORING PLANS. THESE ARE: 1. PERFORMANCE REPORTS - THE TERMS AND CONDITIONS OF THE AWARD TO THE SUBRECIPIENT WILL PRESCRIBE THE FREQUENCY WITH WHICH PERFORMANCE REPORTS SHALL BE SUBMITTED. THEY WILL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY OR, LESS FREQUENTLY THAN ANNUALLY. THEY SHOULD GENERALLY CONTAIN: (A) A COMPARISON OF ACTUAL ACCOMPLISHMENTS WITH THE GOALS AND OBJECTIVES ESTABLISHED FOR THE PERIOD AND (B) REASONS WHY ESTABLISHED GOALS WERE NOT MET, IF THEY WERE NOT MET. REPORTS SHOULD ALSO DESCRIBE PROBLEMS, DELAYS, OR ADVERSE CONDITIONS WHICH MATERIALLY IMPAIR THE ABILITY TO MEET THE OBJECTIVES OF THE AWARD AND INCLUDE A STATEMENT OF THE ACTION TAKEN OR CONTEMPLATED, AND ANY ASSISTANCE NEEDED TO RESOLVE THE SITUATION. 2. FINANCIAL REPORTS - THE TYPE AND FREQUENCY OF REPORTING REQUIRED WILL BE ESTABLISHED IN THE AWARD. NORMALLY, THE FINANCIAL REPORT SHALL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY BUT SUBRECIPIENTS THAT HAVE BEEN DETERMINED TO BE "AT RISK" MAY BE REQUIRED TO SUBMIT MONTHLY FINANCIAL REPORTS. 3. SITE VISITS - TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND OBSERVE OPERATIONS. NEW SUBRECIPIENTS AND THOSE OTHERWISE CONSIDERED HIGHER-RISK MAY REQUIRE CLOSER MONITORING. 4. AGREED-UPON PROCEDURES ENGAGEMENTS - THESE MAY BE ARRANGED FOR CERTAIN ASPECTS OF SUBRECIPIENT ACTIVITIES AND/OR COMPLIANCE AREAS TO BE TESTED SUCH AS INTERNAL CONTROLS, USE OF USAID FUNDS FOR AUTHORIZED PURPOSES (ACTIVITIES ALLOWED OR UNALLOWED), ALLOWABLE COSTS/COST PRINCIPLES, COST SHARING, AND SPECIAL AWARD CONDITIONS. V. AUDIT OF SUBRECIPIENTS 1) U.S. NONPROFIT SUBRECIPIENTS EXPENDING $500,000 OR MORE IN FEDERAL AWARDS DURING THEIR FISCAL YEAR ARE SUBJECT TO AUDIT REQUIREMENTS IN OMB CIRCULAR A-133. 2) NON-U.S. SUBRECIPIENTS ARE SUBJECT ONLY TO MONITORING BY PACT GLOBAL MICROFINANCE FUND FOLLOWING APPLICABLE US GOVERNMENT AUDIT COMPLIANCE REQUIREMENTS, WHERE APPROPRIATE. |
| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION USES GAAP TO REPORT EXPENDITURES IN A FOREIGN REGION. |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 3: |
| IRS990ScheduleF/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleF/TotalEmployeeCnt | 0 | 3344 |
| IRS990ScheduleF/TotalOfficeCnt | 0 | 146 |
| IRS990ScheduleF/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleF/TotalSpentAmt | 0 | 18595456 |
| IRS990ScheduleF/TransferToForeignCorpInd | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 32500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 15000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 34100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 4872 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 293353 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 233497 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 227492 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 123304 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.