Global Alliance for Improved Nutrition

“Gain does not have any committees with the authority to act on behalf of the governing body.”

“To prepare the form 990, the manager for u.s. Finance & administration collated the information from finance, human resources and legal. The form was prepared by the outside accountants and was reviewed by the head of finance and the chief financial officer. Any issues deemed significant as noted by the cfo were brought to the attention of the chief executive officer and the governing body. A final copy of the form 990 was provided to the full board before it was filed with the irs.”

“Gain has a conflict of interest policy for board members. A questionnaire is completed at the beginning of each member's term and at each renewal. Members are requested to update such questionnaire prior to each board meeting or at any other time. Any disclosed conflict is reported back by the executive director to the full board and, if considered a conflict, the board member recuses himself/herself from the relevant discussion/decision matter. Gain grant agreemeents also include a conflict of interest provision for recipients to abide by. The conflict of interest policy is also addressed in gain's employee handbook in the fraud and corruption prevention policy, which applies to all staff.”

“Compensation and benefit payments to directors and employee compensation for the chief executive officer are decided by the governing board. The board used salary reports from outside compensation consultants. The review was documented at an in-camera session with the ceo. For top management officials, the compensation committee uses benchmarking to decide the pay which is then approved by the ceo. The last salary review took place in october 2017.”

“Statutes and bylaws and audited financial statements are publicly available on the website. The conflict of interest policy is not available.”

“Administrative support: program service expenses 1,684,238. Management and general expenses 33,833. Fundraising expenses 12,262. Total expenses 1,730,333. Lab assessments: program service expenses 797,797. Management and general expenses 16,026. Fundraising expenses 5,808. Total expenses 819,631. Program management: program service expenses 2,038,814. Management and general expenses 40,956. Fundraising expenses 14,843. Total expenses 2,094,613. Research/publications: program service expenses 2,393,390. Management and general expenses 48,079. Fundraising expenses 17,425. Total expenses 2,458,894. Technical assistance: program service expenses 1,950,170. Management and general expenses 39,175. Fundraising expenses 14,198. Total expenses 2,003,543.”

“During the year, the management of gain carried out a review of some of the organisation's accounting policies and their implementation. This took account of changes to the swiss gaap fer that had recently come into effect, developments in good practice with regard to financial reporting within the swiss not-for-profit sector, and a recognition of changes in how some of gain's activities were implemented. As a result of the review, changes have been made in relation to these accounting policies. The changes are as follows: - income recognition - sub-awards expenditure - premix income and expenditure”