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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Freedom from Hunger
Employer identification number
95-1647835
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
7,806,105
6,308,006
6,375,222
5,079,843
5,133,404
30,702,580
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
7,806,105
6,308,006
6,375,222
5,079,843
5,133,404
30,702,580
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)..
7,573,983
6
Public support. Subtract line 5 from line 4.
23,128,597
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
7,806,105
6,308,006
6,375,222
5,079,843
5,133,404
30,702,580
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
37,513
78,911
69,836
79,303
51,571
317,134
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
3,468
14,581
28,334
28,552
13,861
88,796
11
Total support (Add lines 7 through 10).
31,108,510
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
74.350 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
69.250 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v4.0
-
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Freedom from Hunger
Employer identification number
95-1647835
Return Reference
Explanation
Form 990, Part III, Line 4d: Other Program Services Description
OTHER PROGRAM SERVICES 4: Global Programs - Programs include the development and dissemination of education on topics such as health, nutrition, family planning, financial education for the poor, and better business. Other projects include research, hunger awareness activities, progress tracking, impact research and new program development. OTHER PROGRAM SERVICES 5: Freedom from Hungers programs provide women in chronically hungry communities the tools they need to help themselves and their families move toward futures of health, dignity and self-reliance. By working in partnership with other local organizations, typically microfinance institutions (MFIs) and non-governmental organizations (NGOs), Freedom from Hungers programs are reaching more than 5.69 million clients in 23 countries.Microfinance and Health Protection (MAHP) is offered through both MFIs and NGOs and offers a range of health-protection servicesincluding health education, health financing (health loans, health savings accounts and micro-insurance) and linkages to health-service providers and products. Together, these services help poor women and their families become more resilient in the face of health and financial shocks. By improving the health and financial stability of their clients, MAHP also helps support the sustainability of the institutions themselves.Current areas of focus include maternal and child health; non-communicable diseases; and water, sanitation and hygiene (WASH).In 2014, Freedom from Hunger expanded the MAHP initiative to serve 2.73 million people in ten countries. Scale: 2.73 million peopleCountries Served: Bnin, Bolivia, Burkina Faso, Cambodia, Ecuador, Ghana, India, the Philippines, Peru and VietnamSaving for Change is Freedom from Hungers program for self-managed saving and lending groups. Offered primarily through NGOs, this approach enables outreach into rural areas where women have little or no access to formal financial services.It combines group-based savings with simple, relevant, high-impact training in health, business and money management. Participants are trained, not only to manage the groups themselves, but to help start new groups in and around their communities. In 2014, more than 740,000 women living in very poor, rural areas in 13 countries are participating in Saving for Change. Scale: 740,236 peopleCountries Served: Bnin, Brazil, Burkina Faso, Cambodia, Colombia, El Salvador, Guatemala, Honduras, Mali, Mexico, Niger, Peru and SngalCredit with Education, Freedom from Hungers signature service-delivery innovation, is offered through MFIs. It combines access to financial services with dialogue-based adult education for groups of poor women in rural areas. Education topics include business, basic financial literacy, health and nutrition.In 2014, Credit with Education is reaching 17 countries and more than 1.56 million clients.Scale: 1.56 million peopleCountries Served: Bnin, Bolivia, Burkina Faso, Ecuador, Ghana, Guatemala, Haiti, Honduras, India, Madagascar, Mali, Mexico, Peru, the Philippines, South Africa, Togo and VietnamAdvancing Integrated Microfinance for Youth (AIM Youth) is Freedom from Hungers pilot initiative to design, test and document youth-focused microfinance and financial education services specifically designed to meet the financial needs of young people. Funded by The MasterCard Foundation, Freedom from Hunger is partnering with MFIs and NGOs in Ecuador and Mali.In 2014, more than 39,000 young people are participating in AIM Youth, with aggregate savings in excess of $730,000. Pilot Scale: 39,408 young peopleCountries Served: Ecuador and Mali
Form 990, Part VI, Line 11b: Form 990 Review Process
The Form 990 workpapers are prepared by the Director, Finance and Chief Financial Officer. The draft Form 990 is then prepared by an independent CPA firm. Subsequently, the draft Form 990 is presented to the Audit Committee for review and acceptance. Once accepted, an electronic version of the Form 990 is provided to the Board of Trustees. The Audit Committee presents the Form 990 at the annual board of trustee meeting. The Board of Trustees is given 7 days to provide comments or ask questions prior to filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
Freedom from Hunger maintains a Conflicts of Interest Policy for trustees, officers, employees and volunteers. Upon commencement of duties and annually thereafter, trustees, officers, employees and volunteers sign a conflict of interest statement. Any conflict of interest is disclosed to the Board of Trustees and included in the minutes to reflect that any interested person is not present during final discussion or vote and did not vote.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
A Compensation Committee meets annually to discuss and review officer and key employee compensation. The Compensation Committee reviews salaries based upon independent salary surveys for the industry and region. The Compensation Committee then reports directly, in private session, to the Chair.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
Freedom from Hunger makes its Form 990, audited financial statements and annual reports available on our website. Other governing documents, policies, Form 990 and audited financial statements are also available upon request.
Other Changes In Net Assets Or Fund Balances - Other Increases
Change in Surrender Value of Life Insur. = $45096
Other Changes In Net Assets Or Fund Balances - Other Increases
Change in value of split interest agreem = $19570
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.