Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,347,507 | 2,507,083 | 1,600,184 | 990,418 | 1,336,636 | 8,781,828 |
| 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 | 2,347,507 | 2,507,083 | 1,600,184 | 990,418 | 1,336,636 | 8,781,828 |
| 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).. | 5,060,806 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,721,022 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,347,507 | 2,507,083 | 1,600,184 | 990,418 | 1,336,636 | 8,781,828 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,010 | 8,780 | 4,553 | 4,564 | 7,338 | 26,245 |
| 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.).. | 1,592 | 1,592 | ||||
| 11 | Total support. Add lines 7 through 10 | 8,809,665 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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): |
|||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2 | IN 2014, THE ORGANIZATION'S 2010 FORM 990 WAS EXAMINED BY THE IRS. THE IRS WAS SEEKING MORE INFORMATION REGARDING THE ORGANIZATION'S EMPLOYMENT POLICIES AND HIRING OF INDEPENDENT CONTRACTORS. THE IRS ISSUED A "NO CHANGE" LETTER BUT RECOMMENDED IMPROVING HIRING DOCUMENTATION OF FOREIGN NATIONALS. IN ADDITION, THE IRS RECOMMENDED THAT THE ORGANIZATION IMPROVE THE EXPLANATION PROVIDED ON FORM 990 REGARDING EMPLOYMENT AND INDEPENDENT CONTRACTORS. THE ORGANIZATION HAS IMPLEMENTED BOTH OF THESE RECOMMENDATIONS. GENERAL EXPLANATION MOST OF THE ORGANIZATION'S ACTIVITIES OCCUR OVERSEAS, WITH THE MAJORITY OF ACTIVITY TAKING PLACE IN SOUTHEAST ASIA (OFFICE IN THE PHILIPPINES) AND AFRICA (OFFICE IN KENYA). THE ORGANIZATION'S SOUTHEAST ASIA CENTER REIMBURSES INTERNATIONAL RICE RESEARCH INSTITUTE (IRRI), A HOST INSTITUTION, FOR THE WAGES AND FRINGE BENEFITS PAID TO MOST EMPLOYEES WORKING IN THE PHILIPPINES. AS A GENERAL RULE, THE SOUTHEAST ASIA CENTER MOSTLY HIRES FILIPINOS AND IN ALL CASES THE EMPLOYEES HIRED ARE FOREIGN NATIONALS, NOT U.S. CITIZENS OR U.S. RESIDENT ALIENS. THE ORGANIZATION'S AFRI-CENTER REIMBURSES INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE (ILRI), A HOST INSTITUTION FOR MOST OF THE EMPLOYEES WHO WORK IN AFRICA. LIKE THE SOUTHEAST ASIA CENTER, ILRI HIRES FOREIGN NATIONALS, NOT U.S. CITIZENS OR U.S. RESIDENT ALIENS, TO PERFORM SERVICES FOR THE ORGANIZATION'S AFRI-CENTER ACTIVITIES. WHY THERE ARE NO W-2S ISSUED IN THE UNITED STATES, THE ORGANIZATION REIMBURSED CORNELL UNIVERSITY, A HOST INSTITUTION, FOR THE WAGES AND FRINGE BENEFITS PAID TO ONE CORNELL EMPLOYEE. PURSUANT TO THE AGREEMENT BETWEEN CORNELL AND THE ORGANIZATION, CORNELL PROVIDES ASSISTANCE TO THE ORGANIZATION WITH CORPORATE AND ADMINISTRATIVE FUNCTIONS. CORNELL IS RESPONSIBLE FOR COMPLYING WITH FEDERAL WITHHOLDING AND REPORTING REQUIREMENTS, INCLUDING ISSUING W-2S. THE ORGANIZATION EMPLOYED 16 PERSONS DURING 2018. THE ORGANIZATION CONSIDERS THE EMPLOYEES HIRED BY IRRI AND ILRI ON THE ORGANIZATION'S BEHALF TO BE THE ORGANIZATION'S EMPLOYEES. THE ORGANIZATION ISSUED NO W-2S TO ITS EMPLOYEES BECAUSE ALL OF ITS EMPLOYEES WERE FOREIGN NATIONALS WHO WORKED OVERSEAS. NONE OF THE EMPLOYEES WORKED IN THE UNITED STATES ON A TEMPORARY OR PERMANENT BASIS AND WERE NOT SUBJECT TO U.S. PAYROLL REPORTING AND WITHHOLDING REQUIREMENTS. TO ENSURE COMPLIANCE WITH U.S. TAX LAWS, THE ORGANIZATION DOCUMENTS THE CITIZENSHIP AND STATUS OF ITS EMPLOYEES. UPON HIRE, THE ORGANIZATION CONFIRMS AND DOCUMENTS THE CITIZENSHIP OF EACH EMPLOYEE BY COMPLETING THE RELEVANT PARTS OF W8-BEN (ALTHOUGH NOT LEGALLY REQUIRED TO USE THIS FORM) AND, TO THE EXTENT AVAILABLE, OBTAINS A COPY OF THE HIS/HER CITIZENSHIP PAPERS FROM THE EMPLOYEE. IN ITS POLICIES AND EACH EMPLOYMENT CONTRACT, THE ORGANIZATION REQUIRES THAT DURING THE PERIOD OF EMPLOYMENT THE EMPLOYEE INFORM THE ORGANIZATION OF ALL CHANGES IN HIS/HER ADDRESS, CITIZENSHIP AND LEGAL STATUS WITH REGARD TO THE UNITED STATES. |
| FORM 990, PART V LINE 1 | WHY 1099S HAVE BEEN ISSUED THE ORGANIZATION ONLY ISSUES 1099S TO ITS U.S. INDEPENDENT CONTRACTORS AS REQUIRED BY U.S. TAX LAWS. SOME OF THE ORGANIZATION'S CONTRACTORS FOR 2018 WERE FOREIGN NATIONALS WHO WORKED OVERSEAS. AS SUCH, THESE CONTRACTORS WERE NOT SUBJECT TO U.S. TAX REPORTING AND WITHHOLDING REQUIREMENTS. ONE 1099 HAS BEEN ISSUED FOR 2018. TO ENSURE COMPLIANCE WITH U.S. TAX LAWS, THE ORGANIZATION DOCUMENTS THE CITIZENSHIP AND STATUS OF ITS CONTRACTORS. UPON HIRE, THE ORGANIZATION CONFIRMS AND DOCUMENTS THE CITIZENSHIP OF EACH CONTRACTOR BY COMPLETING THE RELEVANT PARTS OF W8-BEN (ALTHOUGH NOT LEGALLY REQUIRED TO USE THIS FORM) AND, TO THE EXTENT AVAILABLE, OBTAINS A COPY OF HIS/HER CITIZENSHIP PAPERS FROM THE CONTRACTOR. IN ITS POLICIES AND EACH INDEPENDENT CONTRACTOR AGREEMENT, THE ORGANIZATION REQUIRES THAT DURING THE PERIOD OF THE CONTRACT THE CONTRACTOR INFORM THE ORGANIZATION OF ALL CHANGES IN ADDRESS, CITIZENSHIP AND LEGAL STATUS WITH REGARD TO THE UNITED STATES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE EXECUTIVE FINANCE PROTOCOL COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MONITORS AND ENSURES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION RELIES ON COMPARABILITY DATA BASED ON REGULATIONS OF THE CONSULTATIVE GROUP ON INTERNATIONAL AGRICULTURAL RESEARCH, INTERNATIONAL POTATO CENTER, AND INTERNATIONAL RICE RESEARCH INSTITUTE TO MAKE THEIR DECISIONS ON COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII | THE OFFICER/EMPLOYEES LISTED ON PART VII, LINES 1, 3, 11 AND 12 PAID BY THE ORGANIZATION ARE FOREIGN NATIONALS WHO WORKED OVERSEAS. THEREFORE, THE ORGANIZATION ISSUED NO W-2S TO THESE EMPLOYEES BECAUSE THEY WERE NOT SUBJECT TO U.S. PAYROLL REPORTING AND WITHHOLDING REQUIREMENTS. SINCE COLUMNS B - D RELATE TO W-2 WAGES, THEIR COMPENSATION DOES NOT APPEAR IN THOSE COLUMNS BUT IN COLUMN F AND ANY EMPLOYEE BENEFITS RECEIVED ARE RECORDED ON COLUMNS C-E OF SCHEDULE J. |
| FORM 990, PART IX, LINE 11G | ISAAA CONTRACT LABOR COSTS: PROGRAM SERVICE EXPENSES 127,962. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 127,962. CONSULTING FEES: PROGRAM SERVICE EXPENSES 56,832. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,832. |
| FORM 990, PART XI, LINE 9: | ROUNDING ADJUSTMENT 1. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS. |
| Software ID: | |
| Software Version: |