Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 04-01-2013 , 2013, and ending 03-31-2014
BCheck if applicable:
CName of organization
AMERICAN REFUGEE COMMITTEE
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
615 FIRST AVENUE NE NO 500
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MINNEAPOLIS, MN55413
D Employer identification number

36-3241033
E Telephone number

G Gross receipts $ 38,122,826
F Name and address of principal officer:
DANIEL WORDSWORTH
615 FIRST AVENUE NE NO 500
MINNEAPOLIS,MN55413
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.ARCRELIEF.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1978
M State of legal domicile: IL
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SEE PART III, LINE 1.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 19
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 19
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 87
6 Total number of volunteers (estimate if necessary) ............. 6 310
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 33,790,688 38,067,933
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,988 -26,284
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 212,092 -23,126
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 34,008,768 38,018,523
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 1,372,464 761,071
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 16,811,822 16,822,718
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet861,638    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 17,023,177 16,002,256
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 35,207,463 33,586,045
19 Revenue less expenses. Subtract line 18 from line 12....... -1,198,695 4,432,478
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 21,389,473 26,605,851
21 Total liabilities (Part X, line 26)............. 2,744,531 3,481,840
22 Net assets or fund balances. Subtract line 21 from line 20..... 18,644,942 23,124,011
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: THE AMERICAN REFUGEE COMMITTEE (ARC) WORKS WITH REFUGEES, DISPLACED PEOPLE, AND THOSE AT RISK TO HELP THEM SURVIVE CRISES AND REBUILD LIVES OF DIGNITY, HEALTH, SECURITY AND SELF-SUFFICIENCY.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 29,953,522 including grants of $ 761,071 ) (Revenue $   )
PEOPLE SUFFERING DURING THE MOST VULNERABLE TIMES OF THEIR LIVES KNOW BETTER THAN ANYONE WHAT THEY NEED. THAT'S WHY OUR PROGRAMS START WITH REFUGEES AND THEIR UNIQUE EXPERIENCES. THEY LET US KNOW WHAT NEEDS TO HAPPEN TO MAKE MEANINGFUL CHANGE IN THEIR COMMUNITIES, AND WE WORK TOGETHER TO MAKE IT SO. ARC BRINGS EXPERTISE AND NON-TRADITIONAL PARTNERS TO CO-CREATE SOLUTIONS THAT ADD NEW VALUE TO COMMUNITIES. BUT IT IS REFUGEES THEMSELVES WHO TELL US WHAT MAKES SENSE FOR THEM. ON THE FOLLOWING PAGES, YOU'LL SEE HOW THESE PEOPLE ARE WORKING THROUGH THE MOST CHALLENGING TIMES THEY'VE SEEN. YOU'LL GET A SNAPSHOT OF EACH OF THE DIFFERENT GROUPS OF PEOPLE WE'RE WORKING WITH AND HOW THEY'RE BUILDING A BETTER FUTURE. OUR PARTNERS ARE DIVERSE, AND SO IS THE WORK WE DO. BUT IT'S ALL FOR THE SAME GOAL - TO HELP PEOPLE TAKE BACK
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet29,953,522
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II...
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
21
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
87
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletSU , OD , SO , UG , RW , CG , PK , TH , OC , RP
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
19
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
19
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
AL , AK , AZ , AR , CA , CO , CT , DE , FL , GA , HI , ID , IL , IN , IA , KS , KY , LA , ME , MD , MA , MI , MN , MS , MO , MT , NE , NV , NH , NJ , NM , NY , NC , ND , OH , OK , OR , PA , RI , SC , SD , TN , TX , UT , VT , VA , WA , WV , WI , WY
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletMARK WHITE615 FIRST AVENUE NE SUITE 500MINNEAPOLISMN55413 (612) 872-7060
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) BEN BOYUM........................................................................
CHAIR
 1.00
.......................   		X   X       0 0 0
(2) SHEILA LEATHERMAN........................................................................
VICE CHAIR
 1.00
.......................   		X   X       0 0 0
(3) HOLLY ROBBINS........................................................................
SECRETARY
 1.00
.......................   		X   X       0 0 0
(4) PERRY WITKIN........................................................................
TREASURER
 1.00
.......................   		X   X       0 0 0
(5) NEAL BALL........................................................................
FOUNDER & HONORY CHAIR
 1.00
.......................   		X   X       0 0 0
(6) PETER BELL........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(7) WARD BREHM........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(8) JOHN GAPPA........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(9) ANNE GOLDFELD........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(10) CHRISTY HANSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(11) JIM HODGE........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(12) MARK LINDBERG........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(13) SVJETLANA MADZAR........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(14) MICHAEL MCCORMICK........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(15) MARK MORTENSON........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(16) MAUREEN K REED........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(17) M JAY SHAHIDI........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) GRACE STRANGIS........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(19) RICHARD VOELBEL........................................................................
DIRECTOR
 1.00
.......................   		X           0 0 0
(20) DANIEL WORDSWORTH........................................................................
PRESIDENT & CEO
 40.00
.......................   		    X       230,855 0 33,896
(21) MARK WHITE........................................................................
CFO
 40.00
.......................   		    X       125,655 0 30,620
(22) COLLEEN STRIEGEL........................................................................
DIRECTOR, H.R. & ADMINISTRATION
 40.00
.......................   		        X   117,998 0 33,859
(23) GARY DAHL........................................................................
COUNTRY DIRECTOR
 40.00
.......................   		        X   138,108 0 22,014
(24) SARAH HARTMAN........................................................................
DIRECTOR, DEV/PUBLIC AFFAIRS
 40.00
.......................   		        X   111,245 0 24,148
(25) ANDREW CHRIS SMOOT........................................................................
DIRECTOR, INT'L PROGRAMS
 40.00
.......................   		        X   111,240 0 28,351
(26) VINCENT SANFUENTES........................................................................
DIRECTOR, GOVERNMENT AFFAIRS
 40.00
.......................   		        X   112,670 0 8,083








1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 947,771 0 180,971
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet7
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 444,947
d Related organizations...1d  
e Government grants (contributions)1e 29,623,184
f All other contributions, gifts, grants, and
similar amounts not included above1f 		7,999,802
g Noncash contributions included in lines
1a-1f:$ 		102,416
h Total. Add lines 1a-1f.......MediumBullet 38,067,933
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet  
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 1,874     1,874
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses   28,158
c Gain or (loss)   -28,158
d Net gain or (loss)..........MediumBullet -28,158     -28,158
8a Gross income from fundraising events (not including
$ 444,947
of contributions reported on line 1c). See Part IV, line 18 ..
a 24,407
b Less: direct expenses ...b 76,145
c Net income or (loss) from fundraising events..MediumBullet -51,738   -51,738
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a MISCELLANEOUS 900099 17,343     17,343
b CURRENCY EXCHANGE GAIN 900099 11,269     11,269
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 28,612
12 Total revenue. See Instructions......MediumBullet 38,018,523 0 0 -49,410
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 761,071 761,071
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 427,014 80,921 265,172 80,921
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 12,779,359 11,208,615 1,247,240 323,504
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 143,855 139,801 3,261 793
9 Other employee benefits ....... 2,818,470 2,430,638 312,391 75,441
10 Payroll taxes ........... 654,020 512,137 107,911 33,972
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 94,616 58,252 16,026 20,338
c Accounting ........... 181,350 152,651 28,699  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 1,170,975 839,708 178,041 153,226
12 Advertising and promotion .... 97,753 83,055 14,592 106
13 Office expenses ....... 1,187,502 1,034,682 77,381 75,439
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 1,693,355 1,474,971 170,029 48,355
17 Travel ............ 2,221,977 2,061,024 133,658 27,295
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 228,296 170,034 52,163 6,099
20 Interest ........... 17,981   17,981  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 80,476 21,184 53,392 5,900
23 Insurance .............. 173,907 156,122 14,691 3,094
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PROGRAM SUPPLIES 5,429,948 5,429,948    
b EQUIPMENT 1,543,384 1,503,217 33,605 6,562
c EDUCATION & TRAINING 1,033,749 1,033,749    
d CONSTRUCTION 731,025 731,025    
e All other expenses 115,962 70,717 44,652 593
25 Total functional expenses. Add lines 1 through 24e 33,586,045 29,953,522 2,770,885 861,638
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing .............   1  
2 Savings and temporary cash investments ......... 3,146,455 2 3,059,079
3 Pledges and grants receivable, net ........... 16,653,029 3 21,815,752
4 Accounts receivable, net ............. 93,574 4 336,805
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges .......... 726,177 9 605,992
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 699,261
b Less: accumulated depreciation ..... 10b 533,622 193,831 10c 165,639
11 Investments—publicly traded securities .......... 566,382 11 535,527
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 10,025 15 87,057
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 21,389,473 16 26,605,851
Liabilities 17 Accounts payable and accrued expenses ......... 2,393,962 17 2,947,611
18 Grants payable ................. 350,569 18 534,229
19 Deferred revenue ................   19  
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................   25  
26 Total liabilities. Add lines 17 through 25......... 2,744,531 26 3,481,840
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 1,460,018 27 505,323
28 Temporarily restricted net assets ........... 16,336,669 28 21,770,433
29 Permanently restricted net assets ........... 848,255 29 848,255
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 18,644,942 33 23,124,011
34 Total liabilities and net assets/fund balances ........ 21,389,473 34 26,605,851
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
38,018,523
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
33,586,045
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
4,432,478
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
18,644,942
5
Net unrealized gains (losses) on investments ...............
5
46,591
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
23,124,011
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow 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
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
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
f
g
(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) right arrow (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.") .... 43,181,668 38,807,478 11,021,789 33,790,688 38,067,933 164,869,556
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 43,181,668 38,807,478 11,021,789 33,790,688 38,067,933 164,869,556
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)..  
6 Public support. Subtract line 5 from line 4. 164,869,556
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 43,181,668 38,807,478 11,021,789 33,790,688 38,067,933 164,869,556
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 21,524 10,635 8,872 5,988 1,874 48,893
9 Net income from unrelated business activities, whether or not the business is regularly carried on..       85,791   85,791
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.).. 223,683 430,673 669 126,301 28,612 809,938
11 Total support (Add lines 7 through 10). 165,814,178
12
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.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
99.430 %
15
15
99.390 %
16a
b
17a
b
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 ..................................................... right arrow
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) right arrow (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) right arrow (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
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
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:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
AMERICAN REFUGEE COMMITTEE
  		Employer identification number

36-3241033
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
AMERICAN REFUGEE COMMITTEE
  		Employer identification number

36-3241033
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
AMERICAN REFUGEE COMMITTEE
  		Employer identification number

36-3241033
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 848,335 886,179 848,255 843,255 835,755
b Contributions ........     12,370 5,000 7,500
c Net investment earnings, gains, and losses 51,134 35,444 25,554 9,096 34,477
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		51,214 73,288   9,096 34,477
f Administrative expenses ....          
g End of year balance ...... 848,255 848,335 886,179 848,255 843,255
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet100.000 %
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............        
d Equipment ................   47,061 24,545 22,516
e Other .................   652,200 509,077 143,123
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 165,639
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 38,129,772
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 46,591
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 75,927
e Add lines 2a through 2d ..................... 2e 122,518
3 Subtract line 2e from line 1..................... 3 38,007,254
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 11,269
c Add lines 4a and 4b....................... 4c 11,269
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 38,018,523
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 33,674,221
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 99,445
e Add lines 2a through 2d...................... 2e 99,445
3 Subtract line 2e from line 1..................... 3 33,574,776
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 11,269
c Add lines 4a and 4b....................... 4c 11,269
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 33,586,045
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: WE HAVE 3 SEPARATE ENDOWMENTS WITH SIMILAR REQUIREMENTS. THE EARNINGS CAN BE USED WITH APPROVAL FOR CURRENT EMERGENCY OPERATIONS. CERTAIN AMOUNTS OF THE ORIGINAL ENDOWMENENT CAN BE USED FOR EMERGENCY RELIEF WITH THE REQUIREMENT TO MAKE THE ENDOWMENT WHOLE WHEN MONIES ARE RECEIVED.
PART X, LINE 2: FOR THE YEARS ENDED MARCH 31, 2014 AND 2013, ARC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTS: LIBERTY FINANCE REVENUE INCLUDED IN TOTAL REVENUE ON THE CONSOLIDATING FINANCIAL STATEMENTS, AND EXCLUDED FOR 990 REPORTING. 47,769. LOSS ON DISPOSAL REPORTED AS AN EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7C 28,158.
PART XI, LINE 4B - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAIN INCLUDED AS A NEGATIVE EXPENSE ON THE FINANCIAL STATEMENTS, AND REPORTED AS REVENUE ON THE FORM 990. 11,269.
PART XII, LINE 2D - OTHER ADJUSTMENTS: LIBERTY FINANCE EXPENSES INCLUDED IN TOTAL EXPENSES ON THE CONSOLIDATING FINANCIAL STATEMENTS, AND EXCLUDED FOR 990 REPORTING. 71,287. LOSS ON DISPOSAL REPORTED AS AN EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7C 28,158.
PART XII, LINE 4B - OTHER ADJUSTMENTS: CURRENCY EXCHANGE GAIN INCLUDED AS A NEGATIVE EXPENSE ON THE FINANCIAL STATEMENTS, AND REPORTED AS REVENUE ON THE FORM 990. 11,269.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ...............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
MIDDLE EAST AND NORTH AFRICA 1 1 PROGRAM SERVICE ACTIVITIES EMERGENCY RESPONSE, SHELTER, WASH, PROTECTION 251,618
EAST ASIA AND THE PACIFIC 3 392 PROGRAM SERVICE ACTIVITIES HEALTH CARE (PRIMARY AND REPRODUCTIVE, INFECTIOUS DISEASE CONTROL, CAPACITY BUILDING) 2,845,220
SOUTH ASIA 1 54 PROGRAM SERVICE ACTIVITIES HEALTH CARE (PRIMARY AND REPRODUCTIVE, CAPACITY BUILDING/TRAINING) 1,026,285
SUB-SAHARAN AFRICA 6 969 PROGRAM SERVICE ACTIVITIES HEALTH CARE (PRIMARY AND REPRODUCTIVE, WATER/SANITATION, NUTRITION, EMERGENCY RESPONSE, CAPACITY BUILDING/TRAINING) 23,253,328
MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS IN THE REGION   118,086
SOUTH ASIA 0 0 GRANTS TO RECIPIENTS IN THE REGION   402,464
SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS IN THE REGION   240,520
           
           
           
           
           
           
           
           
           
           
3a Sub-total ..... 11 1,416 28,137,521
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 11 1,416 28,137,521
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
SOUTH ASIA IMPLEMENTATION OF HEALTH ACTIVITIES IN PAKISTAN 329,818 CHECK      
SOUTH ASIA IMPLEMENTATION OF HEALTH ACTIVITIES IN PAKISTAN 70,189 CHECK      
MIDDLE EAST AND NORTH AFRICA EMERGENCY RESPONSE ACTIVITIES SHELTER, WASH, PROTECTION 118,086 WIRE TRANSFER      
SUB-SAHARAN AFRICA MICROFINANCE ACTIVITIES 50,000 WIRE TRANSFER      
SUB-SAHARAN AFRICA DISBURSEMENT FOR IMPLEMENTATION OF GBV PREVENTION ACTIVITIES IN UGANDA 44,506 WIRE TRANSFER      
SUB-SAHARAN AFRICA DISBURSEMENT FOR IMPLEMENTATION OF GBV PREVENTION ACTIVITIES IN UGANDA 30,481 CHECK      
SUB-SAHARAN AFRICA DISBURSEMENT FOR IMPLEMENTATION OF GBV PREVENTION ACTIVITIES IN UGANDA 19,378 CHECK      
SUB-SAHARAN AFRICA SOCIAL ENTERPRISE ZONE ACTIVITIES IN DRC 72,029 WIRE TRANSFER      
SUB-SAHARAN AFRICA SOCIAL ENTERPRISE ZONE ACTIVITIES IN DRC 25,978 WIRE TRANSFER      
SUB-SAHARAN AFRICA ECONOMIC EMPOWERMENT OF ADOLESCENT GIRLS AND YOUNG WOMEN IN LIBERIA 8,487 WIRE TRANSFER      
SUB-SAHARAN AFRICA RETURN OF FUNDS FOR IMPLEMENTATION OF GBV PREVENTION ACTIVITIES IN UGANDA -13,286 WIRE OR CHECK      
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
10
3
Enter total number of other organizations or entities .......................MediumBullet
1
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
PART I, LINE 2: TO EFFECTIVELY MONITOR GRANT ACTIVITIES AND IDENTIFY POTENTIAL PROBLEMS IN A TIMELY MANNER, ARC USES A LAYERED APPROACH INVOLVING STAFF AND SYSTEMS AT ALL LEVELS OF THE ORGANIZATION. FOR PROGRAM MONITORING, ARC EMPLOYS VARIOUS MEANS OF ONGOING MONITORING AND EVALUATIONS SYSTEMS DEPENDING ON THE COUNTRY PROGRAM AND THE PROJECT. IN GENERAL HOWEVER, AT THE FIELD LEVEL, PROJECT STAFF KEEP DETAILED RECORDS OF ACTIVITIES AND SHARE THESE REGULARLY WITH OPERATIONAL, TECHNICAL AND MANAGEMENT STAFF AT BOTH THE COUNTRY PROGRAM HEAD OFFICE AND ARC HEADQUARTERS. COUNTRY PROGRAMS AND HEADQUARTERS COLLABORATE CLOSELY ON DEVELOPMENT OF INTERNAL AND DONOR REPORTS EACH MONTH FOR SUBMISSION AS REQUIRED. CURRENTLY THIS APPROACH GATHERS THE APPROPRIATE AMOUNT OF INFORMATION AT EACH LEVEL WHILE ENGAGING ALL STAFF AT ALL LEVELS TO MEET CLEAR TARGETS. MANAGEMENT AND TECHNICAL STAFF REVIEW QUARTERLY REPORTS TO ENSURE THAT ACTIVITIES ARE PROCEEDING ON SCHEDULE AND THAT TARGETS ARE MET. ARC HAS ESTABLISHED AND DOCUMENTED ACCOUNTING AND ADMINISTRATIVE PROCEDURES AND POLICIES TO ENSURE ADEQUATE SYSTEMS OF INTERNAL CONTROL, SAFEGUARD THE RESOURCES OF THE ORGANIZATION, ENABLE THE PREPARATION OF ACCURATE AND TIMELY REPORTS, ENSURE RETENTION AND MAINTENANCE OF RECORDS AND ENSURE ADHERENCE TO GENERALLY ACCEPTED ACCOUNTING STANDARDS AND REGULATIONS. ARC EMPLOYS THE USE OF AN ACCOUNTING SYSTEM WHICH ENABLES THE ARC FINANCIAL DEPARTMENTS LOCATED AT BOTH ITS HEADQUARTER AND FIELD OFFICES TO TRACK COSTS AS RELATED TO ALL ASPECTS OF PROGRAM OPERATIONS. EXPENDITURES ARE MONITORED ON A MONTHLY BASIS AGAINST BUDGETS TO ENSURE APPROPRIATE CONTROL. ARC IS AUDITED ANNUALLY BY A US GOVERNMENT-APPROVED INDEPENDENT AUDIT FIRM. ARC HEADQUARTERS IS RESPONSIBLE FOR FINANCIAL REPORT CONSOLIDATION. ARC HEADQUARTERS IS ALSO RESPONSIBLE FOR TRANSFER OF FUNDS TO LOCAL OFFICES. ALL BANK ACCOUNTS USED BY ARC OFFICES ARE OPERATED UNDER A JOINT SIGNATORY AUTHORIZATION AND THE CFO MUST APPROVE ALL NEW ACCOUNTS. ARC CURRENTLY OPERATES BANK ACCOUNTS IN ALL ITS AREAS OF OPERATION. ARC EMPLOYS THE USE OF DOCUMENTED PROCUREMENT AND ADMINISTRATIVE POLICIES AND PROCEDURES, WHICH OUTLINE SPECIFIC PROCUREMENT PROCEDURES AND AUTHORIZATION REQUIREMENTS, TRAVEL POLICIES AND OTHER GRANT COMPLIANCE REQUIREMENTS. IN AS MUCH AS POSSIBLE, PROCUREMENT IS COMPLETED IN THE FIELD, WITH FINAL APPROVAL FOR SIGNIFICANT TRANSACTIONS, AS OUTLINED IN A DELEGATION OF AUTHORITY POLICY, BY THE CFO, AND IF NECESSARY THE ARC PRESIDENT UPON THEIR EXAMINATION OF THE REQUEST FOR VALIDITY, SUFFICIENCY OF FUNDING AND COMPLIANCE TO REGULATIONS.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2013
Additional Data


Software ID:  
Software Version:  



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (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
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

ANNUAL GALA
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 469,354     469,354
2 Less: Contributions . . 444,947     444,947
3 Gross income (line 1
minus line 2) . . . 		24,407     24,407
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . . 5,008     5,008
7 Food and beverages . 26,519     26,519
8 Entertainment . . . 8,905     8,905
9 Other direct expenses . 35,713     35,713
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 76,145
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow -51,738
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)DANIEL WORDSWORTHPRESIDENT & CEO (i)
(ii)		 230,855
0 		0
0 		0
0 		13,787
0 		20,109
0 		264,751
0 		0
0
(2)MARK WHITECFO (i)
(ii)		 125,655
0 		0
0 		0
0 		7,660
0 		22,960
0 		156,275
0 		0
0
(3)COLLEEN STRIEGELDIRECTOR, H.R. & ADMINISTRATION (i)
(ii)		 117,998
0 		0
0 		0
0 		7,120
0 		26,739
0 		151,857
0 		0
0
(4)GARY DAHLCOUNTRY DIRECTOR (i)
(ii)		 138,108
0 		0
0 		0
0 		5,508
0 		16,506
0 		160,122
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 40 102,416 FMV
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
34
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, COLUMN (B): PART I, COLUMN (B): THIS FIELD REFLECTS THE NUMBER OF CONTRIBUTORS.
PART I, LINE 32B: NON-CASH CONTRIBUTIONS ARE ANY DONATIONS OF TANGIBLE PERSONAL PROPERTY, INCLUDING BUT NOT LIMITED TO: PIECES OF ART; FURNITURE; COIN AND STAMP COLLECTIONS; LIVESTOCK; JEWELRY; EQUIPMENT; VEHICLES, INCLUDING CARS OR BOATS; CLOTHES; OR ANY OTHER PERSONAL PROPERTY ITEM OWNED BY A DONOR. NON-CASH CONTRIBUTIONS THAT ARE SOLICITED OR OFFERED FOR DOMESTIC PROGRAMMING, INCLUDING A SPECIFIC PURPOSE OR EVENT, WILL BE EVALUATED AND ACCEPTED BY APPROPRIATE ARC STAFF. GIFTS OF EQUIPMENT, GOODS, OR SERVICES FOR OVERSEAS PROGRAMS WILL BE EVALUATED ON A CASE-BY-CASE BASIS. GIFTS WILL BE EVALUATED BASED ON THEIR RELEVANCE TO ARC PROGRAMS, THE EXISTENCE OR AVAILABILITY OF SIMILAR PURCHASABLE ITEMS WITHIN THE SPECIFIC COUNTRY, AND THE BURDEN PLACED ON THE COUNTRY PROGRAM TO ACCEPT THE GIFT, INCLUDING ISSUES RELATED TO SHIPPING, DISTRIBUTION, OR IMPLEMENTATION. IF IT IS DETERMINED THAT THE ORGANIZATION IS ABLE TO ACCEPT THE DONATION, ALL PERTINENT INFORMATION (E.G. VALUE, GENERAL DESCRIPTION, AND PURPOSES FOR WHICH IT WILL BE USED) WILL BE FORWARDED TO THE GIFT ACCEPTANCE COMMITTEE FOR ITS ACCEPTANCE. OBTAINING VALUATION IS THE RESPONSIBILITY OF THE DONOR. APPRAISAL COSTS CANNOT BE BORNE BY THE AMERICAN REFUGEE COMMITTEE.
Schedule M (Form 990) (2013)
Additional Data


Software ID:  
Software Version:  
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.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet 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
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Return Reference Explanation
FORM 990, PART III, LINE 4A CONTROL OF THEIR LIVES. RWANDA - MAXIMIZING OPPORTUNITIES FOR CONGOLESE REFUGEES AND RWANDAN NEIGHBORS REGARDLESS OF WHEN THEY FLED, WE ARE HELPING REFUGEES LOOK AHEAD TO THE FUTURE. WE'RE HELPING CHILDREN PARTICIPATE IN RWANDAN SOCIETY IN A POSITIVE AND PRODUCTIVE WAY, AND HELPING REFUGEE COMMUNITIES, AS A WHOLE, INTEGRATE PEACEFULLY IN THEIR SURROUNDINGS AND DEVELOP A MUTUALLY BENEFICIAL EXCHANGE WITH THEIR RWANDAN NEIGHBORS. JUST AS A SMALL TOWN NEEDS POTHOLES FILLED OR NEW STOP SIGNS POSTED, REFUGEE CAMPS - HOME TO THOUSANDS OF FAMILIES - REQUIRE INVESTMENT IN INFRASTRUCTURE, TOO. ALONGSIDE RESIDENTS, WE'RE TRANSFORMING THE WAY CAMPS LOOK AND FUNCTION - STARTING WITH SHELTER, WATER AND SANITATION. WE'RE ALSO CONTINUING OUR WORK PROVIDING HEALTH CARE SERVICES TO ALL CAMP RESIDENTS. ARC IS ALSO WORKING TO UNLOCK THE POTENTIAL OF CONGOLESE REFUGEES AND THEIR RWANDAN NEIGHBORS BY ACTIVELY DEVELOPING CO-CREATIVE APPROACHES TO PROVIDE TRANSFORMATIONAL NEW VALUE TO CAMP RESIDENTS AND THE LOCAL COMMUNITY. WE'RE EXPLORING THE POSSIBILITY OF CREATING I.T. CODING SCHOOLS FOR YOUNG PEOPLE FROM THE CAMPS AND THEIR RWANDAN COUNTERPARTS. THE SCHOOLS WOULD GENERATE EXCITING LIVELIHOOD OPPORTUNITIES FOR ALL YOUTH AND FOSTER UNDERSTANDING BETWEEN THE TWO COMMUNITIES. SYRIA & JORDAN - CREATING SAFE ENVIRONMENTS AND NEW OPPORTUNITIES DUE TO THE ONGOING CONFLICT, NEARLY 10 MILLION PEOPLE HAVE FLED THEIR HOMES AND BEEN FORCED TO FIND SOMEPLACE ELSE TO LIVE INSIDE SYRIA OR IN NEIGHBORING COUNTRIES. HUMANITARIAN CONDITIONS ARE DIRE. IN ORDER TO EXPAND OUR REACH AND MAXIMIZE OUR IMPACT FOR SURVIVORS, WE'VE BEEN WORKING CLOSELY WITH QUESTSCOPE - A SEASONED ORGANIZATION WITH DECADES OF EXPERIENCE IN THE REGION. OUR JOINT EFFORTS ARE MAKING A DIFFERENCE. FOR MANY FAMILIES DISPLACED IN SYRIA, THEIR ONLY OPTION IS TO SEEK SHELTER TOGETHER IN PUBLIC BUILDINGS NOT INTENDED FOR FAMILY LIVING. OUR QUESTSCOPE TEAMS ARE RETROFITTING THESE COLLECTIVE SHELTERS WITH WOODEN WALL PARTITIONS, DOORS THAT LOCK, AND ELECTRICAL MODIFICATIONS TO ENSURE THEY ARE SAFE FOR MULTIPLE FAMILY LIVING. THEY'RE ALSO INSTALLING AND REPAIRING WATER SYSTEMS, CONDUCTING REGULAR WATER SAFETY TESTS AND MODIFYING SANITATION SYSTEMS. AND THEY ARE TRAINING FAMILIES HOW TO MAINTAIN THESE FACILITIES ON AN ONGOING BASIS. SAFE WATER AND HYGIENIC CONDITIONS ARE CRUCIAL. WE'RE ALSO CREATING SAFE, RECREATIONAL SPACES FOR CHILDREN AND WOMEN INSIDE OF THE SHELTERS AND SHARING TECHNIQUES FOR AVOIDING POTENTIALLY DANGEROUS SITUATIONS. A REFERRAL NETWORK HELPS SURVIVORS OF ABUSE GET THE ASSISTANCE THEY NEED. THOUSANDS OF YOUTH HAVE HAD THEIR EDUCATIONS INTERRUPTED. BUILDING ON QUESTSCOPE'S DEPTH OF KNOWLEDGE AND PRACTICAL EXPERIENCE, THEY'VE DEVELOPED EDUCATIONAL PROGRAMS SPECIALLY-DESIGNED FOR THESE CHILDREN. LAST YEAR, IN PARTNERSHIP WITH JORDAN'S MINISTRY OF EDUCATION, 1,500 YOUTH WERE ENROLLED IN A 2-YEAR ALTERNATIVE DIPLOMA PROGRAM, BOTH INSIDE THE COUNTRY'S ZA'ATARI SYRIAN REFUGEE CAMP AND THROUGHOUT JORDAN. AND 1,100 OTHER CHILDREN WERE CONNECTED WITH A YOUNG ADULT MENTOR - MENTORING PROGRAMS EMPOWER YOUTH AND ENCOURAGE STRENGTH, STABILITY AND HOPE. DEMOCRATIC REPUBLIC OF CONGO - A DISRUPTIVE BUSINESS STARTUP AIMED AT REDUCING CHILDHOOD MORTALITY WE'RE TAKING DOWN THE BARRIERS TO KEEPING KIDS HEALTHY. WE'VE COLLABORATED DIRECTLY WITH LOCAL COMMUNITIES TO DEVELOP A SOCIAL ENTERPRISE THAT MAKES ACCESSING CLEAN WATER, HEALTH CARE, MEDICINES, AND NUTRITIOUS FOODS AS CLEAR AND EASY AS POSSIBLE. SIMPLE INTERVENTIONS ARE DELIVERED VIA A SINGLE PLATFORM - CALLED ASILI - OF INTEGRATED SERVICES THAT TOGETHER WILL IMMEDIATELY IMPACT FAMILIES' HEALTH AND IMPROVE OPPORTUNITIES. SOMALIA - CREATING AN ENVIRONMENT FOR SOMALI YOUTH TO BECOME LEADERS OF A NEW AND PEACEFUL SOMALIA ARC CONTINUES RESPONDING TO THE EMERGENCY NEEDS OF FAMILIES WHO'VE BEEN DISPLACED FROM THEIR HOMES BY DISASTER OR VIOLENCE. ARC STAFF HAVE A DIRECT PRESENCE ON THE GROUND THROUGHOUT SOMALIA PROVIDING MEDICAL CARE, MEDICINES, CLEAN WATER AND SANITATION TO PEOPLE IN NEED. THROUGH A CLOSE PARTNERSHIP WITH THE SOMALI DIASPORA, WE'RE ALSO SHAPING TWO NEW MAJOR ARC INITIATIVES: GENERATING 50,000 NEW JOBS - YOUTH UNEMPLOYMENT STANDS AT 66%, AND THERE ARE VERY FEW OPPORTUNITIES FOR YOUNG PEOPLE TO DEVELOP LIVELIHOODS AND CREATE STABILITY FOR THEMSELVES. WE PARTNERED DIRECTLY WITH EXISTING SOMALI COMPANIES TO DETERMINE THE KINDS OF SKILLS THEY NEED TO GROW. THEN WE CREATED TRAINING AND INTERNSHIP PROGRAMS FOR SOMALI YOUTH TO GAIN THOSE SKILLS AND BECOME THE TYPE OF EMPLOYEES SOMALI COMPANIES ARE DESPERATE FOR. WITH OUR PARTNERS, WE'RE ALSO WORKING TO PILOT A MICROFINANCE SERVICE THAT COULD EVENTUALLY HELP YOUNG PEOPLE THROUGHOUT SOMALIA START NEW SMALL BUSINESSES TO SUPPORT THEMSELVES. AND, FINALLY, WE'RE WORKING TO REBOOT SOMALIA'S DORMANT FISHING INDUSTRY, RETRAINING FISHERMAN AND PROVIDING NEW EQUIPMENT. PROTECTING WOMEN - WE'VE ALSO BEEN WORKING CLOSELY WITH SOMALI IMAMS TO PROTECT WOMEN AND GIRLS. MOVED TO ACTION AFTER WITNESSING THE VULNERABILITY OF WOMEN LIVING IN DISPLACED PERSON CAMPS, IMAMS HAVE USED THEIR VOICES TO PREVENT VIOLENCE AGAINST WOMEN. TOGETHER, WE'RE PLANNING A NATIONWIDE ADVOCACY AND OUTREACH CAMPAIGN TO START A NATIONAL DIALOG ABOUT VIOLENCE AGAINST WOMEN. SOUTH SUDAN - SUPPORTING THE WORLD'S NEWEST STATE SOUTH SUDAN HAS BEEN AN INDEPENDENT STATE FOR BARELY THREE YEARS. NOW, AS THIS NEWEST COUNTRY ENCOUNTERS THE FIRST CHALLENGES TO UNITY AND WELL-BEING, IT'S ARC'S RESPONSIBILITY TO HELP THE PEOPLE THROUGH THIS DIFFICULT PERIOD IN WHATEVER WAY WE CAN. WE'RE CONTINUING OUR WORK WITH THE MINISTRY OF HEALTH TO ENSURE THAT HEALTH CARE AND MEDICINES ARE AVAILABLE IN REMOTE AREAS OF SOUTH SUDAN, WHILE TRAINING SOUTH SUDANESE TO EVENTUALLY TAKE ON THESE RESPONSIBILITIES. WE EQUIP CLINICS AND TRAIN GOVERNMENT DOCTORS, NURSES AND HEALTH WORKERS IN PRIMARY CARE, REPRODUCTIVE CARE, HIV PREVENTION AND TREATMENT, AND MORE ACROSS A LARGE PORTION OF THE COUNTRY. IN ADDITION TO ENSURING PEOPLE CAN ACCESS QUALITY HEALTH CARE, OUR TEAMS WORK TO PREVENT VIOLENCE AGAINST WOMEN. THAT INCLUDES A NEW INITIATIVE IN NORTHERN BAHR EL GHAZAL AND MAGWI COUNTIES TO OPEN A DIALOG WITH COMMUNITIES ABOUT VIOLENCE, HOW TO PREVENT IT, AND HOW TO END IT. SUDAN - FOSTERING RESILIENCE IN DARFUR COMMUNITIES CONFLICT REIGNITED IN DARFUR IN 2013 AND STILL SIMMERS, CAUSING HUNDREDS OF THOUSANDS OF FAMILIES TO FLEE THEIR HOMES FOR SAFETY. OUR TEAMS HAVE RESPONDED, PROVIDING HEALTH CARE AND MEDICINES TO TENS OF THOUSANDS OF NEW ARRIVALS IN DISPLACED PERSON CAMPS. IN ORDER TO MEET THE INCREASED DEMAND FOR WATER, WE PARTNERED WITH UNICEF TO TRUCK WATER IN ON A DAILY BASIS. AND WE'RE WORKING TO BORE NEW WELLS SO THAT CAMP RESIDENTS CAN ACCESS WATER NEARBY THEIR SHELTERS. ARC IS ONE OF THE ONLY AID AGENCIES IN DARFUR THAT ALSO WORKS OUT IN RURAL AREAS, PROVIDING AGRICULTURAL SUPPORT, CLEAN WATER AND HEALTH CARE IN VILLAGES. WHEN THE FAMILIES WE WORK WITH IN LARGE DISPLACED PERSON CAMPS DECIDE TO RETURN HOME, WE CAN USE OUR PRESENCE IN DARFUR'S RURAL AREAS TO EASE THEIR RETURN. THE HEALTH CLINICS AND WATER SYSTEMS WE'VE ESTABLISHED WILL GIVE FAMILIES SOMETHING TO RETURN TO. THIS YEAR, WE ALSO EXPANDED OUR OPERATIONS FROM SOUTH DARFUR INTO EAST DARFUR, AT THE REQUEST OF THE GOVERNMENT OF SUDAN. WE NOW SUPPORT 17 PRIMARY HEALTH CLINICS AND THREE MOBILE CLINICS THROUGHOUT THE ENTIRE REGION. AND WE'RE PROVIDING NUTRITION, REPRODUCTIVE HEALTH CARE, CLEAN WATER, SANITATION AND HYGIENE SERVICES IN BOTH SOUTH AND EAST DARFUR. PAKISTAN - FORMING ALLIANCES TO TACKLE PAKISTAN'S BIGGEST HUMANITARIAN CHALLENGES SINCE 2002, ARC HAS WORKED WITH AFGHAN REFUGEES IN WESTERN PAKISTAN. CURRENTLY, WE PROVIDE PRIMARY HEALTH SERVICES, REPRODUCTIVE HEALTH AND HIV SERVICES FOR REFUGEE COMMUNITIES IN BALOCHISTAN PROVINCE. WE'RE ALSO WORKING WITH LOCAL AUTHORITIES TO INCREASE THEIR CAPACITY TO OPERATE HEALTH FACILITIES AND EFFECTIVELY ADDRESS AND PREVENT VIOLENCE AGAINST WOMEN. NEARLY 50% OF PAKISTANI CHILDREN FROM POOR HOUSEHOLDS DO NOT ATTEND SCHOOL. THE RATE IS EVEN HIGHER FOR GIRLS. TO ADDRESS THIS TRAGEDY, WE'RE REPLICATING THE SUCCESSFUL I AM A STAR FOR SOMALIA CAMPAIGN TO CO-CREATE A BREAKTHROUGH SOLUTION FOR EDUCATION IN PAKISTAN. WE'RE ALLYING WITH GROUPS LIKE THE PAGE CONSORTIUM AND REACHING OUT WITH INNOVATIVE, SPECIALLY TAILORED PROGRAMS TO HELP POOR CHILDREN GET THE CHANCE AT A BETTER FUTURE. WE'VE DEVELOPED A LOW-COST MODEL WITH VILLAGE 'HOME SCHOOLS' AND LOCAL FEMALE TEACHERS AT THE CENTERS. HOME SCHOOLS OFFER THE SAME CURRICULUM AS TRADITIONAL SCHOOLS BUT IN A FLEXIBLE MODEL THAT WORKS FOR FAMILIES. UNIFORMS ARE NOT REQUIRED AND STATIONERY IS PROVIDED FOR STUDENTS. CLASSES ARE OFFERED IN THE EVENING IN A LOCAL HOME, AND THERE ARE NO SCHOOL FEES FOR FAMILIES TO WORRY ABOUT. IT'S A SOLUTION THAT UTILIZES ALREADY EXISTING CAPACITY, AND IT'S VERY LITTLE COST TO THE COMMUNITY AND TO ARC.
FORM 990, PART III, LINE 4A THAILAND - BUILDING A BRIDGE ARC HAS LONG WORKED IN REFUGEE CAMPS ON THE THAILAND SIDE OF THE BORDER WITH MYANMAR, PROVIDING SUPPORT FOR MOSTLY KAREN REFUGEES SINCE 1992. THE RUNNING OF THE CAMPS IS LED BY REFUGEES THEMSELVES. WE'VE TRAINED THEM TO PROVIDE MUCH OF THE SERVICES PEOPLE REQUIRE. REFUGEES MAINTAIN AND IMPROVE THE WATER SYSTEMS AS WELL AS TRAIN EACH OTHER IN VOCATIONAL AND BUSINESS SKILLS THAT WILL HELP THEM ONE DAY START SMALL BUSINESSES. THEY WORK AS MEDICS TO PROVIDE MEDICAL CARE IN THE CAMP CLINICS, AND REFUGEE MIDWIVES ATTEND CHILDBIRTHS AND CARE FOR INFANTS AND MOTHERS. THE PROFESSIONAL, LIFESAVING SKILLS THEY'VE DEVELOPED WILL HELP PROVIDE INDIVIDUALS WITH A LIVELIHOOD AND BE A VALUABLE ASSET TO THEIR COMMUNITY, WHETHER THEY CHOOSE TO RETURN HOME TO MYANMAR OR SETTLE SOMEPLACE ELSE. MOST REFUGEES AREN'T READY TO RETURN HOME, BUT WHEN THEY ARE OUR STAFF CAN HELP THEM UNDERSTAND WHAT TO EXPECT. MANY PEOPLE LEFT THEIR HOMES YEARS AGO. WITH STAFF ON THE GROUND IN MYANMAR, WE CAN SHARE DETAILED UPDATES FROM SPECIFIC VILLAGES AND REGIONS WITH REFUGEES IN THAILAND. WE MAY EVEN BE ABLE TO PLAN COME-AND-SEE TRIPS ACROSS THE BORDER, SO FAMILIES CAN VISIT THEIR HOME VILLAGES BEFORE ACTUALLY PACKING UP AND MOVING BACK. IN METROPOLITAN BANGKOK AND SOUTHERN THAILAND, WE ALSO WORK TO FIGHT MALARIA AND TUBERCULOSIS. WE'RE EXPANDING ACCESS TO AND IMPROVING THE QUALITY OF TREATMENT AND EDUCATING AND EMPOWERING COMMUNITIES WITH THE TOOLS TO PREVENT THE SPREAD OF DISEASE. MYANMAR - FIGHTING MALARIA CURRENTLY, ARC'S PROGRAM IN MYANMAR IS FOCUSED ON FIGHTING MALARIA. IT'S PART OF ARC'S EFFORT ON BOTH SIDES OF THE BORDER WITH THAILAND TO CONTAIN STRAINS OF THE DISEASE THAT HAVE BECOME RESISTANT TO DRUGS FREQUENTLY USED TO TREAT MALARIA. WERE THESE STRAINS TO SPREAD IT COULD CAUSE A REGIONAL HEALTH CATASTROPHE. OUR POSITION ON BOTH SIDES OF THE BORDER IS CRITICAL IN THIS FIGHT. WE'RE WORKING WITH THE MYANMAR GOVERNMENT AND LOCAL ETHNIC ORGANIZATIONS TO TREAT PEOPLE WITH MALARIA AND HALT THE SPREAD OF THIS STRAIN. THAT INCLUDES DISTRIBUTING MOSQUITO NETS, PROVIDING MALARIA TESTING IN VILLAGES AND AT BORDER CROSSINGS, TREATING POSITIVE INDIVIDUALS WITH ALTERNATE TREATMENT, AND TRAINING LOCAL HEALTH VOLUNTEERS TO COMMUNICATE KEY PUBLIC HEALTH MESSAGES ABOUT MALARIA. ARC TEAMS HAVE BEEN WORKING TO ELIMINATE DRUG RESISTANT MALARIA IN THAILAND FOR SEVERAL YEARS NOW, AND WE'VE BEEN ABLE TO APPLY LESSONS WE'VE LEARNED FROM THAILAND DIRECTLY TO THE NEW PROGRAM IN MYANMAR. UGANDA - HOSTING REFUGEES FROM ALL AROUND THE WORLD ARC PROVIDES SUPPORT AND SERVICES TO REFUGEES LIVING IN NAKIVALE AND KYANGWALI REFUGEE CAMPS IN UGANDA. ARC IS RESPONSIBLE FOR DELIVERING CLEAN WATER TO MORE THAN 56,000 PEOPLE THROUGHOUT NAKIVALE REFUGEE SETTLEMENT, AND WE WORK CLOSELY WITH CAMP RESIDENTS TO MAKE IT HAPPEN. WE TRAIN REFUGEES IN EVERYTHING FROM HYGIENE PROMOTION AND PROPER LATRINE USAGE TO MAINTENANCE AND REPAIRS OF THE WATER SYSTEM AND TAP POINTS. THE SUPPLY IS TESTED REGULARLY TO ENSURE THAT WATER IS ALWAYS CLEAN AND SAFE FOR ALL RESIDENTS. FOR SEVERAL YEARS, ARC HAS BEEN A LEADER IN PREVENTING AND RESPONDING TO VIOLENCE AGAINST WOMEN IN UGANDA. TODAY, WE LEAD ALL VIOLENCE AND PREVENTION ACTIVITIES IN BOTH KYANGWALI AND NAKIVALE CAMPS. WE PROVIDE COUNSELING, MEDICINES, LEGAL AID AND RELIEF ITEMS TO SURVIVORS OF VIOLENCE, AND WE HELP THEM ACCESS HEALTH CARE AND ANY OTHER SUPPORT THEY MAY NEED AFTER THE TRAUMA THEY SUFFERED. WE'RE WORKING CLOSELY WITH COMMUNITY ORGANIZATIONS TO MAKE THE SETTLEMENTS VIOLENCE-FREE BY TRAINING COMMUNITY ACTIVISTS, DISTRIBUTING VIOLENCE HOTLINE MATERIALS AND HOLDING COMMUNITY MEETINGS TO DISCUSS STRATEGIES FOR PREVENTING VIOLENCE. AS IS TRUE IN ANY CITY OR SMALL TOWN, PROVIDING COMMUNITY SERVICES CAN IMPROVE THE QUALITY OF LIFE AND ENSURE THAT THINGS RUN SMOOTHLY. ARC TEAMS WITH REFUGEE COMMITTEES TO PROVIDE A VARIETY OF COMMUNITY SERVICES. PERHAPS THE MOST IMPORTANT, IS ENSURING THE SAFETY, HEALTH AND HAPPINESS OF UNACCOMPANIED MINORS - CHILDREN WHO CAME TO THE SETTLEMENTS WITHOUT FAMILY MEMBERS. WE IDENTIFY APPROPRIATE FOSTER FAMILIES, TRAIN THEM IN THE BASICS OF FOSTER CARE AND THEN FOLLOW UP REGULARLY AFTER PLACING CHILDREN IN THEIR CARE. AND WE SUPPORT FOSTER FAMILIES BY PROVIDE CLOTHING AND OTHER ESSENTIAL ITEMS FOR THE CHILDREN THEY TAKE IN. PHILIPPINES - TYPHOON HAIYAN RESPONSE ARC'S EMERGENCY RESPONSE TEAM WAS ON THE GROUND IN THE DEVASTATED REGIONS OF THE PHILIPPINES SHORTLY AFTER THE TYPHOON HIT ON NOVEMBER 8, 2013. OUR IMMEDIATE EFFORTS WERE FOCUSED IN TACLOBAN AND THE NEARBY TOWN OF DULAG, DISTRIBUTING HUNDREDS OF EMERGENCY SHELTER KITS, HYGIENE KITS, FOOD RATIONS, MOSQUITO NETS AND OTHER RELIEF ITEMS. WE ALSO PARTNERED WITH A GROUP OF DOCTORS TO BRING ESSENTIAL MEDICINES AND MEDICAL CARE TO SURVIVORS. IN THE WEEKS AND MONTHS FOLLOWING THE DISASTER, WE GOT INDIVIDUALS FROM THE COMMUNITY BACK TO WORK GATHERING RUBBLE AND EVEN BUILDING A TEMPORARY BRIDGE TO CLEAR TRADE ROUTES THROUGH VILLAGES FOR FARMERS AND MERCHANTS. 33 MILLION COCONUT TREES WERE DOWNED OR DAMAGED IN THE STORM, BLANKETING FARMLANDS AND PREVENTING FARMERS FROM PLANTING THEIR CROPS. OUR TEAM TRAINED AN ARMY OF 500 CHAINSAW OPERATORS - IN SAFETY PROTOCOLS AND EQUIPMENT MAINTENANCE - SO THEY COULD BEGIN SAWING AND PROCESSING THE TREES. WE CONCLUDED OUR EFFORTS IN THE PHILIPPINES IN JULY WITH A FINAL PROJECT REHABILITATING TWO ELEMENTARY SCHOOLS AND A HIGH SCHOOL IN TACLOBAN CITY. WE REPAIRED CEILINGS, ROOFS, WINDOWS, DOORS AND WALLS SO THAT TEACHERS COULD BACK IN THEIR CLASSROOMS AND STUDENTS COULD FINALLY GET BACK TO THEIR EDUCATIONS.
FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED AND APPROVED BY MANAGEMENT. THE FINANCE/AUDIT COMMITTEE REVIEWED AND APPROVED THE 990 PRIOR TO SENDING A FINAL ELECTRONIC COPY OF THE RETURN TO ALL BOARD MEMBERS PRIOR TO BEING FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C ANY PERSON ENGAGED IN A CLOSE PERSONAL RELATION AS DEFINED BY THE ARC CONFLICT OF INTEREST POLICY IS REQUIRED TO DISCLOSE SUCH RELATION AS IT ARISES, IF IT HAS THE POTENTIAL TO INFLUENCE DECISIONS AROUND HIRING, PROMOTIONS, EDUCATION, ACCESS TO MATERIAL, MEDICINE, HEALTHCARE, MONEY OR OTHER FINANCIAL RESOURCES OR ANY OTHER GOODS OR SERVICES PROVIDED BY ARC. EMPLOYEES ARE PROHIBITED FROM PROVIDING ANY ASSISTANCE OR SERVICE THROUGH ANY ARC PROGRAM, SUCH AS ACCESS TO MATERIALS, MEDICINE, HEALTHCARE, MONEY OR OTHER FINANCIAL RESOURCES OR ANY OTHER GOODS OR SERVICES PROVIDED BY ARC, TO ANYONE WITH WHOM THEY HAVE A CLOSE PERSONAL RELATIONSHIP. EMPLOYEES ARE ALSO PROHIBITED FROM SUPERVISING AND PARTICIPATING IN ANY HIRING, PROMOTION, AND EVALUATION DECISIONS, EITHER DIRECTLY OR INDIRECTLY THAT MAY AFFECT AN INDIVIDUAL WITH WHOM THEY HAVE A CLOSE PERSONAL RELATIONSHIP. EMPLOYEES WHO BELIEVE THIS POLICY IS BEING VIOLATED ARE REQUIRED TO REPORT THE CONCERN. PERSONAL GAIN MAY RESULT NOT ONLY IN CASES WHERE AN EMPLOYEE OR RELATIVE HAS A SIGNIFICANT OWNERSHIP IN A FIRM WITH WHICH THE AMERICAN REFUGEE COMMITTEE DOES BUSINESS BUT ALSO WHEN AN EMPLOYEE OR RELATIVE RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT, OR SPECIAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING THE ARC. THE ACTIVITIES ARE STRICTLY PROHIBITED BY ARC. VIOLATIONS WILL BE CAUSE FOR IMMEDIATE TERMINATION AND, IF WARRANTED, LEGAL ACTION. THE ORGANIZATION PERFORMS ANNUAL EXTERNAL AUDITS AND REGULAR INTERNAL AUDITS TO EVALUATE ITS INTERNAL CONTROLS AND DETECT ANY CONFLICT OF INTEREST. ARC ALSO HAS A CONFIDENTIAL REPORTING MECHANISM FOR REPORTING VIOLATIONS OF ITS POLICIES AND A WHISTLEBLOWER PROTECTION POLICY.
FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING THE PRESIDENT/CEO'S SALARY, THE COMPENSATION COMMITTEE OF THE BOARD CONSIDERS MARKET SURVEY DATA OF COMPARABLE POSITIONS AND THE PRESIDENT'S PERFORMANCE. THE MARKET SURVEY DATA INCLUDES INFORMATION ON SALARIES OF CEOS OF COMPARABLE INSTITUTIONS, AS REPORTED ON CHARITY NAVIGATOR AND REPORTED IN THE ANNUAL INSIDE NGO SURVEY WHICH INCLUDES DATA ON SALARIES OF POSITIONS IN INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS IN THE HUMANITARIAN RELIEF AND DEVELOPMENT SECTOR. A FORMAL PERFORMANCE EVALUATION IS ALSO CONDUCTED ANNUALLY. ALL DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. THE LAST COMPENSATION REVIEW TOOK PLACE IN MARCH 2014. A SALARY REVIEW OF KEY POSITIONS IS CONDUCTED ANNUALLY TO DETERMINE MARKET COMPETIVENESS AND INTERNAL EQUITY CONCERNS. MARKET SURVEY DATA IS GATHERED FROM VARIOUS SOURCES, DEPENDING UPON THE POSITION, BUT THE PRIMARY SURVEY COMPARISON DATA USED IS FROM THE ANNUAL INSIDE NGO SURVEY OF POSITIONS IN INTERNATIONAL NON-GOVERNMENTAL ORGANIZATIONS IN THE HUMANITARIAN RELIEF AND DEVELOPMENT SECTOR. THE POSITIONS ARE ALSO REVIEWED BY HUMAN RESOURCES TO DETERMINE IF ANY INTERNAL INEQUITIES EXIST AMONG POSITIONS. THE MARKET AND INTERNAL EQUITY DATA IS PRESENTED TO THE INDEPENDENT BOARD WHO MAKES THE FINAL DECISION ON COMPENSATION BASED ON THIS DATA PRESENTED TO HIM AND THE INDIVIDUAL PERFORMANCE OF THE EMPLOYEE. PERFORMANCE EVALUATIONS ARE CONDUCTED ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE PUBLISHED ONLINE AS PART OF OUR ANNUAL REPORT AND ARE AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN REFUGEE COMMITTEE
 
Employer identification number

36-3241033
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) HUMAN CAP LLC
160 GREENTREE DR 101
DOVER,DE19904
 MICRO FINANCE DE 47,769 0 ARC
 
(2) WIKIRELIEF
2711 CENTERVILLE ROAD SUITE 400
WILMINGTON,DE19808
 SERVICE SOFTWARE DEVELOPMENT DE 0 3,339 ARC
 








Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) LIBERTY FINANCE

BMC BUILDING CAPITAL BYPASS
MONROVIA    
LI
99-9999999 		MICRO FINANCE LI HUMAN CAP LLC
  		C 47,769   100.000 % Yes  












Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


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