Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
INTERNATIONAL PLANNED PARENTHOOD FEDERATION - WESTERN HEMISPHERE REGION
Employer identification number
13-1845455
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
29,225,195
16,447,749
28,764,815
22,052,714
27,905,088
124,395,561
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
29,225,195
16,447,749
28,764,815
22,052,714
27,905,088
124,395,561
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
29,533,400
6
Public Support. Subtract line 5 from line 4.
94,862,161
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
29,225,195
16,447,749
28,764,815
22,052,714
27,905,088
124,395,561
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,225,779
808,200
239,649
147,195
98,563
2,519,386
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
161,180
14,163
9,075
10,958
730
196,106
11
Total support (Add lines 7 through 10).
127,111,053
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
74.629 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
80.054 %
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
INTERNATIONAL PLANNED PARENTHOOD FEDERATION - WESTERN HEMISPHERE REGION
Employer identification number
13-1845455
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990, PART I, LINE 1 AND PART III, LINE 1
INTERNATIONAL PLANNED PARENTHOOD FEDERATION - WESTERN HEMISPHERE REGION, INC. (IPPF/WHR) AIMS TO IMPROVE THE QUALITY OF LIFE OF INDIVIDUALS BY CAMPAIGNING FOR SEXUAL AND REPRODUCTIVE HEALTH AND RIGHTS THROUGH ADVOCACY AND SERVICES, ESPECIALLY FOR POOR AND VULNERABLE PEOPLE. IPPF/WHR DEFENDS THE RIGHT OF YOUNG PEOPLE TO ENJOY THEIR SEXUAL LIVES FREE FROM ILL HEALTH, UNWANTED PREGNANCY, VIOLENCE AND DISCRIMINATION. IPPF/WHR SUPPORTS A WOMAN'S RIGHT TO CHOOSE TO TERMINATE HER PREGNANCY LEGALLY AND SAFELY. IPPF/WHR STRIVES TO ELIMINATE SEXUALLY TRANSMITTED INFECTIONS (STIS) AND REDUCE THE SPREAD AND IMPACT OF HIV/AIDS.
OTHER PROGRAM SERVICES
FORM 990, PART III, LINE 4D
OTHER PROGRAM SERVICE EXPENSES OF $6,799,634, INCLUDING GRANTS OF $2,980,425, ARE ATTRIBUTABLE TO THE FOLLOWING PROGRAMS: ADOLESCENTS: PROGRAM AND SERVICES TO ENSURE THAT ALL ADOLESCENTS AND YOUNG PEOPLE ARE AWARE OF THEIR SEXUAL AND REPRODUCTIVE RIGHTS, ARE EMPOWERED TO MAKE INFORMED CHOICES REGARDING THEIR SEXUAL AND REPRODUCTIVE HEALTH, AND ARE ABLE TO ACT ON THESE CHOICES. HIV/AIDS/STIS: PROGRAM AND SERVICES TO ENSURE THE FULL PROTECTION OF THE RIGHTS OF PEOPLE INFECTED AND AFFECTED BY HIV/AIDS/STIS AND THE REDUCTION IN THE GLOBAL INCIDENCE OF HIV/AIDS/STIS. ABORTION-RELATED ACTIVITIES: ADVOCATE FOR THE UNIVERSAL RECOGNITION OF A WOMAN'S RIGHT TO CHOOSE AND ACCESS TO SAFE ABORTION. INSTITUTIONAL DEVELOPMENT: EFFORTS TO ENSURE THAT MEMBER ASSOCIATIONS (MA'S) ACHIEVE A MAXIMUM LEVEL OF INSTITUTIONAL CAPACITY IN ORDER TO FULFILL THEIR SOCIAL MISSION TO INCREASE ACCESS TO COMPREHENSIVE SEXUAL AND REPRODUCTIVE HEALTH INFORMATION, EDUCATION, AND SERVICES FOR ALL PEOPLE. ACCREDITATION AND GOVERNANCE: EFFORTS DESIGNED TO STRENGTHEN GOVERNANCE STRUCTURES AND PROCESSES AT MA'S. EVALUATION: EFFORTS DESIGNED TO STRENGTHEN THE CAPACITY OF MA'S TO CONDUCT EVALUATION STRATEGICALLY AND TO DISSEMINATE THE RESULTS EFFECTIVELY.
MEMBERS
FORM 990, PART VI, LINE 6 AND 7A
IPPF/WHR FUNCTIONS AS A REGIONAL COMPONENT OF INTERNATIONAL PLANNED PARENTHOOD FEDERATION, A NON-PROFIT CHARITABLE ORGANIZATION HEADQUARTERED IN LONDON, ENGLAND (IPPF/LONDON). IPPF/WHR SUPPORTS AND COORDINATES SEXUAL AND REPRODUCTIVE HEALTH, INCLUDING FAMILY PLANNING, ACTIVITIES CARRIED OUT BY 40 AUTONOMOUS NATIONAL MEMBER ASSOCIATION (MA'S) IN THE WESTERN HEMISPHERE AND A NUMBER OF OTHER NONPROFIT ORGANIZATIONS, AND ALSO PROVIDES FINANCIAL AND TECHNICAL ASSISTANCE AND ADVISORY SERVICES TO THESE ORGANIZATIONS. THE MA'S SEND DELEGATES TO THE REGIONAL COUNCIL MEETING EACH YEAR. EVERY THREE YEARS, THEY ELECT THE IPPF/WHR REGIONAL BOARD OF DIRECTORS. ALL BOARD MEMBERS COME FROM THE BOARDS OF THE MEMBER ASSOCIATIONS. DECISIONS MADE BY THE BOARD ARE NOT SUBJECT TO APPROVAL BY INDIVIDUAL MA'S.
FORM 990 REVIEW PROCESS
FORM 990, PART VI, LINE 11B
THE ORGANIZATION'S FORM 990 IS INITIALLY PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION'S FINANCE DEPARTMENT IN CONSULTATION WITH THE ORGANIZATION'S STAFF. THE FINANCE DEPARTMENT AND THE ORGANIZATION'S REGIONAL DIRECTOR AND CEO THEN REVIEW AND APPROVE THE DRAFT RETURN. THE DRAFT RETURN IS THEN REVIEWED AND APPROVED BY THE TREASURER AND CHAIR OF THE AUDIT COMMITTEE, AND PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING.
CONFLICT OF INTEREST POLICY
FORM 990, PART VI, LINE 12C
THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE. DIRECTORS ARE REQUIRED TO CONFIRM THEIR COMPLIANCE PERIODICALLY. ALL NEW EMPLOYEES ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE, AT THE TIME OF HIRING, TO HUMAN RESOURCES DISCLOSING ANY OUTSIDE AFFILIATIONS. IN ADDITION, DIRECTORS AND EMPLOYEES ARE REQUIRED TO DISCLOSE TO HUMAN RESOURCES ANY OUTSIDE AFFILIATIONS OR POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE THROUGHOUT THE YEAR. HUMAN RESOURCES AND THE BOARD OF DIRECTORS REVIEWS THE OUTSIDE AFFILIATIONS TO DETERMINE IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST OR VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. IF SO, APPROPRIATE ACTION IS TAKEN TO RESOLVE ANY SUCH CONFLICTS OR VIOLATIONS, INCLUDING CAUSING A DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND VOTING ON THE ISSUE, AND CAUSING AN EMPLOYEE TO TERMINATE HIS/HER OUTSIDE AFFILIATION OR TAKING APPROPRIATE DISCIPLINARY ACTION.
COMPENSATION REVIEW PROCESS
FORM 990, PART VI, LINES 15A AND 15B
THE INDEPENDENT BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL - THE REGIONAL DIRECTOR. THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE, AND NO DIRECTOR WHO HAS A CONFLICT OF INTEREST IS PERMITTED TO PARTICIPATE IN THE DISCUSSION OR VOTE ON THE REGIONAL DIRECTOR'S COMPENSATION. THE COMPENSATION DETERMINATION IS DOCUMENTED CONTEMPORANEOUSLY IN THE ORGANIZATION'S RECORDS. COMPENSATION FOR ALL OTHER EMPLOYEES IS SET BY THE REGIONAL DIRECTOR WITH THE ASSISTANCE OF THE HUMAN RESOURCES DEPARTMENT, AND IS GENERALLY SUBJECT TO BOARD APPROVAL. VARIOUS SOURCES OF COMPARABILITY DATA ARE TAKEN INTO ACCOUNT IN DETERMINING COMPENSATION, TO ENSURE THAT EMPLOYEES ARE GENERALLY PAID WITHIN THE RANGE OF THE GOING MARKET RATE FOR COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
AVAILABLE TO THE PUBLIC
FORM 990, PART VI, LINE 19
THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
RECONCILIATION OF NET ASSETS
FORM 990, PART XI, LINE 5
UNREALIZED GAIN : $ 140,688 CHANGE IN INTEREST IN THE NET ASSETS OF THE IPPF WHR FUND : $ (429,193) CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY : $ 352,677 ------------ TOTAL LINE 5 OTHER : $ 64,172
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.