Civic Intelligence

Human Network International

990 • Fiscal year 2019 • EIN 56-2666977

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

1015 15th Street NW No 1000Washington, DC 20005

(413) 230-1750

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.39x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

1.20x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

10th percentile

-41%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$28,800

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

4th percentile

-85%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-77%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$314,367

Down $1,841,359 (-85%) from 2018

Net Assets

Down

-$124,117

Down $1,819,079 (-107%) from 2018

Liabilities

Down

$438,484

Down $22,280 (-4.8%) from 2018

Revenue

Down

$366,349

Down $1,243,865 (-77%) from 2018

Expenses

Down

$516,940

Down $1,350,465 (-72%) from 2018

Net Income

Up

-$150,591

Up $106,600 (+41%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $28,955Liabilities 2010: $1,288Net Assets 2010: $27,6672010Assets 2011: $101,114Liabilities 2011: $55,705Net Assets 2011: $45,4092011Assets 2012: $113,772Liabilities 2012: $96,885Net Assets 2012: $16,8872012Assets 2013: $85,672Liabilities 2013: $59,688Net Assets 2013: $25,9842013Assets 2014: $580,901Liabilities 2014: $240,518Net Assets 2014: $340,3832014Assets 2015: $582,070Liabilities 2015: $212,052Net Assets 2015: $370,0182015Assets 2016: $862,624Liabilities 2016: $430,849Net Assets 2016: $431,7752016Assets 2017: $1,623,780Liabilities 2017: $366,155Net Assets 2017: $1,257,6252017Assets 2018: $2,155,726Liabilities 2018: $460,764Net Assets 2018: $1,694,9622018Assets 2019: $314,367Liabilities 2019: $438,484Net Assets 2019: -$124,1172019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2019

Assets$314,367
Liabilities$438,484
Net Assets-$124,117

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $252,8522010Expenses 2011: $457,5232011Expenses 2012: $393,1662012Revenue 2013: $601,196Expenses 2013: $604,281Net Income 2013: -$3,0852013Revenue 2014: $1,700,613Expenses 2014: $1,401,468Net Income 2014: $299,1452014Revenue 2015: $1,921,890Expenses 2015: $1,916,865Net Income 2015: $5,0252015Revenue 2016: $2,774,991Expenses 2016: $2,713,234Net Income 2016: $61,7572016Revenue 2017: $3,325,602Expenses 2017: $2,499,752Net Income 2017: $825,8502017Revenue 2018: $1,610,214Expenses 2018: $1,867,405Net Income 2018: -$257,1912018Revenue 2019: $366,349Expenses 2019: $516,940Net Income 2019: -$150,5912019Revenue 2020: $0Expenses 2020: $49,049Net Income 2020: -$49,0492020

Highlighted filing

2019

Revenue$366,349
Expenses$516,940
Net Income-$150,591
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$366,349
Mission and Program Overview

Mission

Human network international (hni) brings the benefits of cellular technology to low income families in the developing world.

Hni brings the benefits of cellular technology to low income families in the developing world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,032,724$123,732▼ $1,908,992
Cash and Non-Interest-Bearing Accounts$85,345$99,974▲ $14,629
Land, Buildings, and Equipment, Net$29,526$80,656▲ $51,130
Prepaid Expenses and Deferred Charges$4,937$1,713▼ $3,224
Total Assets$2,155,726$314,367▼ $1,841,359
Other Assets Total$3,194$8,292▲ $5,098
Liabilities
Accounts Payable and Accrued Expenses$296,881$276,760▼ $20,121
Deferred Revenue$163,883$161,724▼ $2,159
Total Liabilities$460,764$438,484▼ $22,280
Net Assets / Fund Balance
Net Assets With Donor Restrictions$57,164$0▼ $57,164
Net Assets Without Donor Restrictions$1,637,798$-124,117▼ $1,761,915
Total Net Assets Fund Balance$1,694,962$-124,117▼ $1,819,079
Total Liabilities and Net Assets / Fund Balance$2,155,726$314,367▼ $1,841,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,656$170,748$251,404
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian DotsonPresident & CEOPT$28,800$28,800

Board Members and Trustees

NameTitle
Andrew McafeeChair
Brian J WilliamsVice Chair
Toby KasperBoard Member
Lisa SimutamiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Viamo INCProgram Mgmt & Support806 SPADINA CR, Saskatoon, SASKATCHEWAN, Ca$206,458
Revenue and Support

Revenue Composition

Contributions and Grants
$258,451
Program Service Revenue
$107,434
Investment Income
$0
Other Revenue
$464
All Other Contributions
$50,000
Change in Net Assets
$-150,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,415
Salaries, Compensation, and Employee Benefits$202,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$254,850$2,574-$257,424
Other Employee Benefits$64,339$48,537-$112,876
Other Salaries and Wages$48,309$4,676-$52,985
Office Expenses$9,082$23,352-$32,434
Current Officers, Directors, Trustees, and Key Employees$24,480$4,320-$28,800
Occupancy$6,942$4,254-$11,196
Payroll Taxes$6,842$1,022-$7,864
Fees for Services Accounting-$6,555-$6,555
Travel$2,639$293-$2,932
Fees for Services Legal$457$1,827-$2,284
Other Expenses$261$671-$932
Conferences and Meetings$150$385-$535
Information Technology$70$53-$123
Total Functional Expenses$418,421$98,519$0$516,940
International Activity

International Summary

Offices
6
Employees
32
Spending
$483,225

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesHni Pursued Its Mission to Help Organizations and Individuals to Use Technology in Innovative, Sustainable and Productive Ways.632$483,225
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Viamo IncOfficer of Viamo Is a Family Member of Andrew Macaffee, ChairViamo Inc. Was Contracted for Program Management and Implementation.No$206,458
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Andrew macafee, board chair, and david macafee, former hni officer and current officer of viamo have a family relationship.

Form 990, Part VI, Section B, Line 11B

Once the draft version of the federal form 990 is reviewed by the chairman and treasurer, comments and feedbacks are collected and incorporated into the revised draft form 990. The draft form 990 is distributed to the full board of directors for comments before filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Prior to each annual meeting, board members receive a copy of the conflict of interest policy and are asked to read the same. During the annual meeting, board members are asked whether to retain that portion of the policy regarding annual review by all the officers and the board members. The board or committee members decide if a conflict of interest exists. After exercising due diligence, the governing board or committee determine whether hni can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board of directors or committee shall determine by a majority vote of the disinterested board of directors whether the transaction or arrangement is in the hni's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. If the board of directors or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board of directors or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, Line 15A

The board chairman and the treasurer review a comparative analysis of not-for-profit senior management compensation. The board chairman and the treasurer discusses a range for the president & ceo's compensation in the event of hni's growth. Total compensation is significantly less than other non-profits, given the start-up nature of hni. Compensation review for the president & ceo is conducted annually.

Form 990, Part VI, Section C, Line 19

Hni makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Human Network International
EIN
56-2666977
Phone
4132301750
Address
1015 15TH STREET NW NO 1000, WASHINGTON, DC 20005

Signing Officer

Name
Brian J Williams
Title
Chair
Phone
4132301750
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian J Williams
Formed
2007
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
1
Volunteers
4

Preparer

Firm
Marcum Llp
Address
1899 L STREET NW SUITE 850, WASHINGTON, DC 20036
Preparer
Frank H Smith
Phone
2022274000
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A:

Part i, line 5 lists the total number of domestic employee and it does not include foreign employees. The total number of employees including the foreign employees is 32.

Form 990, Part IX, Line 11G

Professional voice/recording services: program service expenses 5,126. Management and general expenses 52. Fundraising expenses 0. Total expenses 5,178. Other professional services: program service expenses 249,724. Management and general expenses 2,522. Fundraising expenses 0. Total expenses 252,246.

Form 990, Part XI, Line 8

Part xi, line 8 represents adjustment to correct beginning balances to accurately reflect complete financial information and current year operations.

Raw XML AppendixShowing 400 of 443 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0DATA COLLECTION (DATAWINNERS): DATAWINNERS IS AN ONLINE, MOBILE DATA COLLECTION SERVICE FOR ORGANIZATIONS IN THE DEVELOPING WORLD, DESIGNED BY HNI. HNI LAUNCHED DATAWINNERS IN JANUARY 2012. AN INTERNATIONAL PARTNERSHIP OF PRIVATE SECTOR COMPANIES, ACADEMIC INSTITUTIONS AND NON-GOVERNMENTAL ORGANIZATIONS ARE WORKING COLLABORATIVELY TO CREATE AND MANAGE DATAWINNERS.COM AS AN OPEN-SOURCE PROJECT. HNI AND THOUGHTWORKS, INC. LED THE EFFORT TO MAKE THIS MOBILE DATA COLLECTION SERVICE RESPONSIVE TO THE NEEDS OF DEVELOPMENT ORGANIZATIONS WORLDWIDE. MORE THAN 1,500 HUMANITARIAN, DEVELOPMENT AND RELIEF ORGANIZATIONS IN OVER 110 COUNTRIES USE DATAWINNERS TO SHORTEN THE TIME BETWEEN DATA COLLECTION AND DECISION MAKING. SECTORS INCLUDE PUBLIC HEALTH, EDUCATION, WATER AND SANITATION, EARLY WARNING SYSTEMS, FOOD SECURITY, CONSERVATION AND AGRICULTURE. HNI HAS A DEDICATED TEAM OF DESIGN ARTISTS, QUALITY ASSURANCE EXPERTS AND PROFESSIONAL DEVELOPERS WHO WORK CONSTANTLY TO IMPROVE DATAWINNERS. THE TEAM PUBLISHES UPDATES TO THE SOFTWARE EVERY 4-6 WEEKS TO ADD NEW FEATURES AND FIX BUGS BASED ON PARTNER FEEDBACK. OUR GOAL IS TO CREATE A GLOBAL COMMUNITY, WORKING TOGETHER TO MAKE MOBILE DATA COLLECTION BETTER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05736
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt049340
IRS990/ProgSrvcAccomActy3Grp/Desc0321 SERVICE: HNI CREATED THE 3-2-1 SERVICE, AN INNOVATIVE MOBILE PHONE INFORMATION SERVICE TO PREPARE RESOURCE-POOR INDIVIDUALS TO TAKE ACTION TO IMPROVE THEIR HEALTH AND WELL-BEING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03750
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt031910
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0796601
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01385430
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0813613
IRS990/PYRevenuesLessExpensesAmt0-257191
IRS990/PYSalariesCompEmpBnftPaidAmt0481975
IRS990/PYTotalExpensesAmt01867405
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01610214
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-150591
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt026184
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER - 2015 AMOUNT: $ 405. 2016 AMOUNT: $ 1,733. 2017 AMOUNT: $ 1,239. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 464.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0258451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0796601
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01803155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0853834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0427378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04139419
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05846714
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0464
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01239
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01733
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0405
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03841
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99200
IRS990ScheduleA/PublicSupportPY170Pct00.99550
IRS990ScheduleA/PublicSupportTotal170Amt04110049
IRS990ScheduleA/SubstantialContributorsTotAmt029370
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0258451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0796601
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01803155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0853834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0427378
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04139419
IRS990ScheduleA/TotalSupportAmt04143260
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt080656
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0170748
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0251404
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080656
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt032
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt06
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0483225
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0HNI PURSUED ITS MISSION TO HELP ORGANIZATIONS AND INDIVIDUALS TO USE TECHNOLOGY IN INNOVATIVE, SUSTAINABLE AND PRODUCTIVE WAYS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt032
IRS990ScheduleF/SubtotalOfficesCnt06
IRS990ScheduleF/SubtotalSpentAmt0483225
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0HNI REPORTED THE EXPENDITURES BASED ON THE ACCOUNTING METHOD USED IN ITS UNAUDITED FINANCIAL STATEMENTS WHICH IS ON AN ACCRUAL BASIS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt032
IRS990ScheduleF/TotalOfficeCnt06
IRS990ScheduleF/TotalSpentAmt0483225
IRS990ScheduleF/TransferToForeignCorpInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0VIAMO INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER OF VIAMO IS A FAMILY MEMBER OF ANDREW MACAFFEE, CHAIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0206458
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0VIAMO INC. WAS CONTRACTED FOR PROGRAM MANAGEMENT AND IMPLEMENTATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 5 LISTS THE TOTAL NUMBER OF DOMESTIC EMPLOYEE AND IT DOES NOT INCLUDE FOREIGN EMPLOYEES. THE TOTAL NUMBER OF EMPLOYEES INCLUDING THE FOREIGN EMPLOYEES IS 32.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANDREW MACAFEE, BOARD CHAIR, AND DAVID MACAFEE, FORMER HNI OFFICER AND CURRENT OFFICER OF VIAMO HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONCE THE DRAFT VERSION OF THE FEDERAL FORM 990 IS REVIEWED BY THE CHAIRMAN AND TREASURER, COMMENTS AND FEEDBACKS ARE COLLECTED AND INCORPORATED INTO THE REVISED DRAFT FORM 990. THE DRAFT FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR COMMENTS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO EACH ANNUAL MEETING, BOARD MEMBERS RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO READ THE SAME. DURING THE ANNUAL MEETING, BOARD MEMBERS ARE ASKED WHETHER TO RETAIN THAT PORTION OF THE POLICY REGARDING ANNUAL REVIEW BY ALL THE OFFICERS AND THE BOARD MEMBERS. THE BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE DETERMINE WHETHER HNI CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OF DIRECTORS OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED BOARD OF DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE HNI'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OF DIRECTORS OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF DIRECTORS OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD CHAIRMAN AND THE TREASURER REVIEW A COMPARATIVE ANALYSIS OF NOT-FOR-PROFIT SENIOR MANAGEMENT COMPENSATION. THE BOARD CHAIRMAN AND THE TREASURER DISCUSSES A RANGE FOR THE PRESIDENT & CEO'S COMPENSATION IN THE EVENT OF HNI'S GROWTH. TOTAL COMPENSATION IS SIGNIFICANTLY LESS THAN OTHER NON-PROFITS, GIVEN THE START-UP NATURE OF HNI. COMPENSATION REVIEW FOR THE PRESIDENT & CEO IS CONDUCTED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HNI MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL VOICE/RECORDING SERVICES: PROGRAM SERVICE EXPENSES 5,126. MANAGEMENT AND GENERAL EXPENSES 52. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,178. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 249,724. MANAGEMENT AND GENERAL EXPENSES 2,522. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 252,246.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART XI, LINE 8 REPRESENTS ADJUSTMENT TO CORRECT BEGINNING BALANCES TO ACCURATELY REFLECT COMPLETE FINANCIAL INFORMATION AND CURRENT YEAR OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 8
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02155726
IRS990/TotalAssetsEOYAmt0314367
IRS990/TotalAssetsGrp/BOYAmt02155726
IRS990/TotalAssetsGrp/EOYAmt0314367
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0258451
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098519
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0418421
IRS990/TotalFunctionalExpensesGrp/TotalAmt0516940
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0460764
IRS990/TotalLiabilitiesEOYAmt0438484
IRS990/TotalLiabilitiesGrp/BOYAmt0460764
IRS990/TotalLiabilitiesGrp/EOYAmt0438484
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01694962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-124117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0418421
IRS990/TotalProgramServiceRevenueAmt0107434
IRS990/TotalReportableCompFromOrgAmt028800
IRS990/TotalRevenueGrp/ExclusionAmt0464
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107434
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0366349
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02155726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0314367
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0293
IRS990/TravelGrp/ProgramServicesAmt02639
IRS990/TravelGrp/TotalAmt02932
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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