Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 30,047,289 | 33,601,310 | 50,868,931 | 26,290,226 | 19,347,196 | 160,154,952 |
| 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 | 30,047,289 | 33,601,310 | 50,868,931 | 26,290,226 | 19,347,196 | 160,154,952 |
| 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).. | 20,431,306 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 139,723,646 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 30,047,289 | 33,601,310 | 50,868,931 | 26,290,226 | 19,347,196 | 160,154,952 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 627,399 | 594,374 | 754,194 | 979,089 | 387,691 | 3,342,747 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 7,136 | 38,287 | 68,548 | 86,858 | 2,456,118 | 2,656,947 |
| 11 | Total support. Add lines 7 through 10. | 166,154,646 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | other income - 2011 Amount: $ 7,136. 2012 Amount: $ 38,287. 2013 Amount: $ 68,548. 2014 Amount: $ 86,858. 2015 Amount: $ 20,804. shared services - 2015 Amount: $ 2,435,314. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| fORM 990, PART I, LINE 20: | Ashoka is a not-for-profit, publicly supported citizen sector organization incorporated on June 3, 1980 under the laws of the District of Columbia. Ashoka envisions a global community that responds quickly and effectively to social challenges, where everyone has the freedom, confidence and societal support to address any societal problem and make change. This global community spreads innovation and the desire to change, such that everyone finds within themselves the potential to be changemakers. Previously, Ashoka reported the financial activities of its global affiliates as part of its Form 990. These affiliated groups included organizations located in East Asia, Southeast Asia, South Asia, Africa, South America, Mexico/the Caribbean Basin/Central America, Europe, North America, and Middle East/North Africa. These related parties are being shown on Schedule R, Part II and their financial activity is not included in the Form 990. ASHOKA CONTINUES TO OPERATE AS A GLOBALLY INTEGRATED ORGANIZATION, SHARING RESOURCES BETWEEN THE GLOBAL OFFICE AND COUNTRY OFFICES, AND BETWEEN COUNTRY OFFICES. |
| Form 990, line b, Amended Return: | AN AMENDED RETURN IS BEING FILED DUE TO THE RESTATEMENT OF THE ORGANIZATION'S August 31, 2016 FINANCIAL STATEMENTS. In 2016, Ashoka restated its financial statements in order to properly reflect the assets, liabilities, endowment net asset classifications, net assets and change in net assets. A LISTING OF ALL OF THE CHANGES to the Form 990 IS AS FOLLOWS: 1. Page 1, Box 6: Gross receipts was restated to reflect the updated revenue reported in Part VIII. 2. Part I, Lines 8 - 22 (Current Year): These amounts were updated to reflect the changes reported in their respective parts of the return due to the restatement. 3. Part III, Line 4a - 4d: The total program expenses was updated to agree to the functional allocation in Part IX. This allocation changed as part of the financial restatement. In addition, the program revenue reported in Part VIII, Line 2 was allocated to Line 4d. 4. Part VIII, Lines 1f, 2, 3, and 11a: The cash contributions, program revenue, interest income, and management fee were updated to agree with the restatement of financials. 5. Part IX: The overall functional expense allocation was reviewed and modified in the restated financial statements. The revised allocation was incorporated into Part IX. In addition, various line items were adjusted due to the revised figures throughout the statement. 6. Part X, Lines 3, 9, 15, 16, 17: These amounts on the balance sheet were updated to agree to the restated financial statements. 7. Part X, Lines 27 - 29: The total net assets were updated due to the changes to the expenses and revenue recorded on the restated financial statements. 8. Part XI, Lines 1 - 4: These amounts were updated for the changes reported in Part VIII and Part IX, as discussed above. 9. Part XI, Line 8: The prior period adjustment was adjusted as part of the restated financials. 10. Part XI, Line 9: The other change in net assets was updated due to changes in the bad debt expense as part of the restated financials. In addition, due to changes in the foreign disregarded entities income and expenses the foreign translation loss was updated. 11. Schedule A, Part II, Column (e): The FY2016 amount was updated to agree with the changes in Part VIII. 12. Schedule D, Part V, Lines 2a and 2b: THE ALLOCATION OF THE BOARD DESIGNATED ENDOWMENT AND PERMANENT ENDOWMENT WAS UPDATED TO AGREE WITH THE RESTATED FINANCIALS, WHICH NOW AGREE WITH DONORS' INTENT. 13. Schedule D, Part IX: The detail to other assets was updated to agree with the restated financials. 14. Schedule D, Part XI and XII: The amounts reported in these sections were updated to agree with the restated revenue and expenses, per the audited financial statements. 15. Schedule O, Part IX, Line 11g, Other Fees: The detail to the "other fees" from Part IX, Line 11g was updated to agree with the restated financial statements. 16. Schedule R, Part I, Columns (d) and (e): The total income and assets for the disregarded entities disclosed in Part I were updated to agree to their revised trial balances. |
| Form 990, Part VI, Section B, line 11 | ASHOKA HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE CONTROLLER AND CFO REVIEWS THE FORM 990 AFTER THE DRAFT IS PREPARED. ONCE APPROVED BY THE CONTROLLER AND CFO, THE CFO FORWARDS THE 990 TO CEO AND PRESIDENT FOR REVIEW. ANY COMMENTS OR UPDATES GIVEN TO CFO BY THE CEO AND PRESIDENT ARE PASSED ALONG TO THE ACCOUNTING FIRM. THE ACCOUNT FIRM REVIEWS THE COMMENTS AND MAKES CHANGES AS NEEDED. THE UPDATED 990 IS GIVEN TO BOARD SECRETARY WHO DISTRIBUTES THE DRAFT 990 ELECTRONICALLY TO FULL BOARD OF DIRECTORS FOR REVIEW BEFORE FILING WITH THE IRS. |
| Form 990, Part VI, Section B, line 12c | Ashoka currently has in place a conflict of interest policy that applies to board members, officers, and key employees, which it annually monitors and enforces. The board currently mandates that all members of management and the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. If a potential or actual conflict of interest exists, the interest party shall leave the Board or Board Committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or Board Committee members shall decide if a conflict of interest exists. The minutes of the Board and all Board Committees shall contain: (a) the names of the persons who disclosed or otherwise were found to have a Financial Interest in connection with an actual or possible conflict of interest, the nature of the Financial Interest, any action taken to determine whether a conflict of interest was present, and the Board's or Board Committee's decision as to whether a conflict of interest in fact existed; and (b) the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings. |
| Form 990, Part VI, Section B, line 15a | At Ashoka salaries are set by using a salary framework for that country, which is developed by an external consultant that uses market/industry information to determine the salary ranges for each of our levels. This salary framework is applied to all employees' salaries, including the ones of the Leadership Team (including CEO) and senior leaders. Any compensation changes for the CEO have to be approved by the Executive Committee of Board (with the CEO recused), and any compensation changes for the two other members of the Leadership Team (President & Latin America Diamond Leader) have to be approved by the CEO. Any compensation changes for senior leaders are to be reviewed and approved by the Leadership Team member who is their Accountability Partner (manager). Once the performance review decisions are finalized, we communicate this to all senior leaders and the Leadership Team in writing (letter format). This process was last undertaken in FY16. |
| Form 990, Part VI, Section C, line 19 | Ashoka makes its governing documents, conflict of interest policy, financial statements and Form 990 available for public inspection as required under section 6104 of the Internal Revenue Code. the information is available upon written request at 1700 North Moore Street, Arlington, VA 22209. The Form 990 is also available to the public on www.Guidestar.org and on Ashoka's website. |
| Form 990, Part IX, line 11g | Consulting Fees: Program service expenses 1,226,863. Management and general expenses 118,722. Fundraising expenses 109,534. Total expenses 1,455,119. Professional Fees: Program service expenses 566,391. Management and general expenses 0. Fundraising expenses 0. Total expenses 566,391. Purchased Services: Program service expenses 113,277. Management and general expenses 238,039. Fundraising expenses 18,672. Total expenses 369,988. Training Fee: Program service expenses 21,404. Management and general expenses 944. Fundraising expenses 211. Total expenses 22,559. Temporary Help: Program service expenses 104,480. Management and general expenses 0. Fundraising expenses 0. Total expenses 104,480. |
| Form 990, Part XI, line 9: | Foreign Translation Loss -450,392. Write-off of Bad Debts -1,157,600. |
| Form 990, Part XII, Line 2c: | ASHOKA HAS A BOARD COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Form 990, Part XI, Line 8, Prior period adjustment | Ashoka is a non-profit, publicly supported foundation incorporated on June 3, 1980 under the laws of the District of Columbia. Ashoka envisions a global community that responds quickly and effectively to social challenges, where everyone has the freedom, confidence and societal support to address any societal problem and make change. This global community spreads innovation and the desire to change, such that everyone finds within themselves the potential to be changemakers. Previously, Ashoka reported the financial activities of its global affiliates as part of its Form 990. These affiliated groups included organizations located in East Asia, Southeast Asia, South Asia, Africa, South America, Mexico/the Caribbean Basin/Central America, Europe, North America, and Middle East/North Africa. These related parties are now being shown on Schedule R, Part II and their financial activity has been removed from the Form 990. In addition, in fiscal year 2016, Ashoka restated its financial statements as of and for the year ended August 31, 2015, in order to properly reflect pledges receivable, due from related parties, stipend payable, and endowment net asset classifications. Due to the removal of its affiliates from the Form 990 as well as the financial statement restatement, a prior period adjustment of $28,531,133 was recorded on Part XI, Line 8. |
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