International Service for The

“The form 990 is reviewed by the executive finance protocol committee.”

“The organization monitors and ensures compliance with the conflict of interest policy.”

“The organization relies on comparability data based on regulations of the consultative group on international agricultural research, international potato center, and international rice research institute to make their decisions on compensation.”

“The organization makes its governing documents and financial statements available to the public upon request.”

“The officer/employees listed on part vii, lines 1, 3, 11 and 12 paid by the organization are foreign nationals who worked overseas. Therefore, the organization issued no w-2s to these employees because they were not subject to u.s. Payroll reporting and withholding requirements. Since columns b - d relate to w-2 wages, their compensation does not appear in those columns but in column f and any employee benefits received are recorded on columns c-e of schedule j.”

“In 2014, the organization's 2010 form 990 was examined by the irs. The irs was seeking more information regarding the organization's employment policies and hiring of independent contractors. The irs issued a "no change" letter but recommended improving hiring documentation of foreign nationals. In addition, the irs recommended that the organization improve the explanation provided on form 990 regarding employment and independent contractors. The organization has implemented both of these recommendations. General explanation most of the organization's activities occur overseas, with the majority of activity taking place in southeast asia (office in the philippines) and africa (office in kenya). The organization's southeast asia center reimburses international rice research institute (irri), a host institution, for the wages and fringe benefits paid to most employees working in the philippines. As a general rule, the southeast asia center mostly hires filipinos and in all cases the employees hired are foreign nationals, not u.s. Citizens or u.s. Resident aliens. The organization's afri-center reimburses international livestock research institute (ilri), a host institution for most of the employees who work in africa. Like the southeast asia center, ilri hires foreign nationals, not u.s. Citizens or u.s. Resident aliens, to perform services for the organization's afri-center activities. Why there are no w-2s issued in the united states, the organization reimbursed cornell university, a host institution, for the wages and fringe benefits paid to one cornell employee. Pursuant to the agreement between cornell and the organization, cornell provides assistance to the organization with corporate and administrative functions. Cornell is responsible for complying with federal withholding and reporting requirements, including issuing w-2s. The organization employed 17 persons during 2017. The organization considers the employees hired by irri and ilri on the organization's behalf to be the organization's employees. The organization issued no w-2s to its employees because all of its employees were foreign nationals who worked overseas. None of the employees worked in the united states on a temporary or permanent basis and were not subject to u.s. Payroll reporting and withholding requirements. To ensure compliance with u.s. Tax laws, the organization documents the citizenship and status of its employees. Upon hire, the organization confirms and documents the citizenship of each employee by completing the relevant parts of w8-ben (although not legally required to use this form) and, to the extent available, obtains a copy of the his/her citizenship papers from the employee. In its policies and each employment contract, the organization requires that during the period of employment the employee inform the organization of all changes in his/her address, citizenship and legal status with regard to the united states.”

“Why 1099s have been issued the organization only issues 1099s to its u.s. Independent contractors as required by u.s. Tax laws. Some of the organization's contractors for 2016 were foreign nationals who worked overseas. As such, these contractors were not subject to u.s. Tax reporting and withholding requirements. Two 1099s have been issued for 2017. To ensure compliance with u.s. Tax laws, the organization documents the citizenship and status of its contractors. Upon hire, the organization confirms and documents the citizenship of each contractor by completing the relevant parts of w8-ben (although not legally required to use this form) and, to the extent available, obtains a copy of his/her citizenship papers from the contractor. In its policies and each independent contractor agreement, the organization requires that during the period of the contract the contractor inform the organization of all changes in address, citizenship and legal status with regard to the united states.”

“Isaaa contract labor costs: program service expenses 172,786. Management and general expenses 0. Fundraising expenses 0. Total expenses 172,786. Consulting fees: program service expenses 76,368. Management and general expenses 19,962. Fundraising expenses 0. Total expenses 96,330.”

“ROUNDING ADJUSTMENT -1.”

“The organization has not changed its oversight process.”