2022-01-19T13:36:44-06:00 2021-03-31 366055558 GRANT THORNTON LLP 1000 WILSON BOULEVARD SUITE 1400 ARLINGTON VA 22209 990 2020-04-01 522158152 THE HALO TRUST (USA) INC HALO 2023311266 1730 RHODE ISLAND AVENUE NW NO 2 WASHINGTON DC 20036 MICHAEL DARBY TREASURER 2023311266 2022-01-19 1 MICHAEL DARBY 999009999 MARY TORRETTA P00847851 7038477500 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z JAMES COWAN 1730 RHODE ISLAND AVENUE NW NO 206 WASHINGTON DC 20036 29623713 0 X WWW.HALOTRUST.ORG X 1999 MD THE HALO TRUST (USA), INC. CREATES SAFE AND SECURE ENVIRONMENTS IN WAR TORN (SEE SCHEDULE O) COUMMUNITIES BY CLEARING LANDMINES, MANAGING STOCKPILES OF WEAPONS AND DESTROYING UNEXPLODED ORDNANCE. 9 9 11 9 0 0 33443143 29599684 0 0 70999 24029 -5509 0 33508633 29623713 30447206 29970429 0 0 1980965 902941 0 0 314680 941131 381767 33369302 31255137 139331 -1631424 9458568 7781891 204574 157717 9253994 7624174 X SEE SCHEDULE OHALO USA IS A NOT FOR PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF REMOVAL OF THE DEBRIS OF WAR IN VARIOUS AREAS OF THE WORLD. HALO USA IS SUPPORTED PRIMARILY FROM GRANTS BY THE UNITED STATES DEPARTMENT OF STATE AND OTHER AGENCIES. HALO USA ALSO RECEIVES SUPPORT FROM FOUNDATIONS, INDIVIDUALS, AND OTHER ORGANIZED CHARITIES. 0 0 29988492 29970429 0 IN 2020, HALO USA CONTINUED TO PROVIDE GRANTS TO THE HALO TRUST (A CHARITY REGISTERED IN ENGLAND AND WALES) TO FUND OPERATIONS IN AFGHANISTAN, ANGOLA, IRAQ, KOSOVO, LAOS, LIBYA, NAGORNO KARABAKH, SOMALIA, SRI LANKA, UKRAINE, WEST BANK, YEMEN AND ZIMBABWE. 29988492 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 11 1 0 1 UK 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA X X MICHAEL DARBY 2023311266 1730 RHODE ISLAND AVENUE SUITE 206 WASHINGTON DC 20036 CHRIS WHATLEY EXECUTIVE DIRECTOR 40.00 0.00 X 188340 0 330 JAMES COWAN PRESIDENT 10.00 0.00 X 59329 0 0 MICHAEL DARBY TREASURER 5.00 0.00 X 16932 0 0 ANTHONY WIGAN SECRETARY 5.00 0.00 X 12099 0 0 ANASTASIA STATEN CHAIR 5.00 0.00 X 0 0 0 LAURA JUNOR BOARD MEMBER 5.00 0.00 X 0 0 0 ANDREW LYONS BOARD MEMBER 5.00 0.00 X 0 0 0 JAMIE MORIN BOARD MEMBER 5.00 0.00 X 0 0 0 NICK NOBBS BOARD MEMBER 5.00 0.00 X 0 0 0 AMANDA PULLINGER BOARD MEMBER 5.00 0.00 X 0 0 0 NIGEL ROBINSON BOARD MEMBER 5.00 0.00 X 0 0 0 REXON RYU BOARD MEMBER 5.00 0.00 X 0 0 0 BRAD TIRPAK BOARD MEMBER 5.00 0.00 X 0 0 0 276700 0 330 1 0 1 1 0 10573 27349361 2239750 30521 29599684 24029 24029 29623713 0 0 24029 29970429 29970429 199504 137445 62059 567002 388578 178424 25455 17537 7918 51092 35199 15893 59888 41259 18629 17820 17709 111 151961 151961 32388 22201 10187 59415 37956 21459 13021 13021 5494 5494 12972 12972 ACCOMODATION 70633 70633 OPERATING COSTS 18063 18063 31255137 29988492 951965 314680 5746426 6983514 2534899 1147415 681294 24623 112706 48914 44537 5205 4377 0 0 9458568 7781891 204574 157717 0 0 0 0 204574 157717 X 8155431 7449241 1098563 174933 9253994 7624174 9458568 7781891 X -1631424 1604 X 0 1 X 1 1 1 X 34834805 30381327 31620509 33443143 29599684 159879468 34834805 30381327 31620509 33443143 29599684 159879468 159879468 1239 8358 55873 70999 24029 160498 19015 19015 160058981 0.99890 0.99900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 19,015. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 0 1 8250 0 0 8250 0 PART II-B, LINE 1: LINE 1D: DURING THE YEAR, THE HALO TRUST (USA), INC. USED EMAIL TO CONTACT MEMBERS, LEGISLATORS AND THE PUBLIC REGARDING LEGISLATIVE ISSUES RELATED TO WEAPONS AND UNEXPLODED ORDNANCE REMOVAL. LINE 1G: DURING THE YEAR, THE HALO TRUST (USA), INC. ENGAGED IN DIRECT CONTACT WITH LEGISLATORS OR THEIR STAFF, IN MEETINGS AND BY EMAIL, IN RELATION TO THE FOLLOWING FEDERAL LEGISLATION: - FY20, FY21, FY22 APPROPRIATIONS - THE FY22 NATIONAL DEFENSE AUTHORIZATION ACT - THE LEGACIES OF WAR RECOGNITION AND UNEXPLODED ORDNANCE REMOVAL ACT - BLUE PACIFIC ACT - LIBYA STABILIZATION ACT 33512 30978 2534 15402 13559 1843 4377 X 29789031 163714 1604 165318 29623713 0 29623713 31418851 163714 163714 31255137 0 31255137 PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) HALO FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. HALO IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. HALO HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDED MARCH 31, 2021, 2020, 2019 AND 2018 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. HALO HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FOREIGN CURRENCY TRANSLATION ADJUSTMENT 1,604. 1 EUROPE 1 0 GRANTMAKING 29970429 1 0 0 0 1 0 29970429 0 29970429 EUROPE (INCLUDING ICELAND & GREENLAND) MINE ACTION 29970429 WIRE 1 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 1: GRANT MAKING AND GRANT MONITORING PROCEDURES DURING THE YEAR, THE HALO TRUST (USA), INC. ("HALO USA") CONTINUED TO ENTER INTO VARIOUS SUBGRANTING AGREEMENTS WITH THE HALO TRUST (UK) FOR THE LATTER TO PERFORM THE SERVICES DESCRIBED IN THE STATEMENT OF OBJECTIVES INCLUDED IN THE U.S. DEPARTMENT OF STATE FEDERAL ASSISTANCE AWARD, LARGELY BEING THE PROVISION OF LANDMINE CLEARANCE, STOCKPILE MANAGEMENT AND DESTRUCTION OF UNEXPLODED ORDNANCE. HALO USA, AS PRIME GRANT RECIPIENT CARRIES OUT RIGOROUS GRANT MONITORING IN ACCORDANCE WITH PART III, OFFICE OF MANAGEMENT AND BUDGET, 2 CFR CHAPTER 1, CHAPTER 2, PART 200 ET AL. PART I, LINE 3: ACCOUNTING METHOD THE EXPENDITURES, PER REGION, ARE PRESENTED ON THE ACCRUAL METHOD OF ACCOUNTING. X 0 0 0 0 0 0 0 0 0 CHRIS WHATLEY EXECUTIVE DIRECTOR 178840 0 0 0 9500 0 0 0 330 0 188670 0 0 0 JAMES COWAN PRESIDENT 59329 0 0 0 0 0 0 0 0 0 59329 0 0 0 MICHAEL DARBY TREASURER 16932 0 0 0 0 0 0 0 0 0 16932 0 0 0 ANTHONY WIGAN SECRETARY 12099 0 0 0 0 0 0 0 0 0 12099 0 0 0 COMPENSATION HALO USA DOES NOT COMPENSATE ITS BOARD MEMBERS OR THE FOLLOWING OFFICERS: JAMES COWAN (PRESIDENT), ANTHONY WIGAN (SECRETARY), AND MICHAEL DARBY (TREASURER). EACH RECEIVED COMPENSATION IN 2020 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK). THE FIGURES SHOWN ON PART VII AND SCHEDULE J REPRESENT THE MONEY HALO TRUST (UK) PAID HALO USA FOR THE TIME SPENT BY THE PERSONS LISTED. CHRIS WHATLEY (EXECUTIVE DIRECTOR) WAS AN EMPLOYEE OF HALO USA DURING 2020 AND RECEIVED COMPENSATION IN 2020 FROM HALO USA. X 4 30521 SELLING PRICE 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. STATEMENT REGARDING THE COVID-19 PANDEMIC: IN MARCH 2020, THE WORLD HEALTH ORGANIZATION DECLARED THE OUTBREAK OF CORONAVIRUS ("COVID-19") AS A PANDEMIC, WHICH CONTINUES TO SPREAD THROUGHOUT THE UNITED STATES AND INTERNATIONALLY. THE SPREAD OF COVID-19 HAS CAUSED SIGNIFICANT VOLATILITY IN U.S. AND INTERNATIONAL MARKETS. THERE IS SIGNIFICANT UNCERTAINTY AROUND THE BREADTH AND DURATION OF BUSINESS DISRUPTIONS RELATED TO COVID-19, AS WELL AS ITS IMPACT ON THE U.S. AND INTERNATIONAL ECONOMIES. TO DATE, THE IMPACT OF THE VIRUS HAS BEEN MINIMAL ON HALO'S OPERATIONS, HOWEVER, THE SITUATION IS MONITORED ON A DAILY BASIS, WITH PLANS ADJUSTED ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE TREASURER PREPARES AND PROVIDES THE FORM 990, ALONG WITH SUPPLEMENTARY DATA AND RECONCILIATION, TO THE INDEPENDENT ACCOUNTING FIRM GRANT THORNTON FOR REVIEW. THE FINAL FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY THE CONFLICTS OF INTERESTS POLICY COVERS ALL HALO EMPLOYEES AND THE BOARD OF TRUSTEES WHO HAVE A LEGAL OBLIGATION TO ACT IN THE BEST INTERESTS OF THE CHARITY. CONFLICTS OF INTERESTS MAY ARISE WHERE AN INDIVIDUAL'S PERSONAL OR FAMILY INTERESTS AND/OR LOYALTIES CONFLICT WITH THOSE OF THE CHARITY. WHENEVER A TRUSTEE OR A PERSON WITH WHOM THE TRUSTEE IS CLOSELY CONNECTED HAS A PERSONAL OR FINANCIAL INTEREST DIRECTLY OR INDIRECTLY, OR ANY INTEREST WHICH COULD BE PERCEIVED TO LEAD TO A CONFLICT OF INTEREST IS THE LEVEL AT WHICH THE CHARITY SHALL DETERMINE WHETHER A CONFLICT EXISTS. CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD FOR TRUSTEES AND BY THE TREASURER FOR OTHER MEMBERS OF HALO. IN THE EVENT THAT THERE IS A PERSISTENT MATERIAL CONFLICT OF INTEREST WHICH AFFECTS THE ABILITY OF A PARTICULAR TRUSTEE TO CARRY OUT HIS OR HER DUTIES THEN THE TRUSTEE CONCERNED SHOULD CONSIDER WHETHER IT IS IN THE BEST INTERESTS OF THE CHARITY THAT HE/ SHE CONTINUES AS A TRUSTEE OF THE CHARITY. IN THE EVENT OF A CONFLICT CONSIDERED BY THE UNCONFLICTED TRUSTEES TO BE SO FUNDAMENTAL OR PERVASIVE THAT IT WOULD BE INAPPROPRIATE FOR THE INDIVIDUAL TO REMAIN A TRUSTEE, PROCEDURES MAY BE PUT IN MOTION WHICH MAY RESULT IN THE INDIVIDUAL BEING ASKED TO RESIGN FROM THE BOARD. IN SUCH A CASE THE TRUSTEE WILL HAVE AN OPPORTUNITY TO BE HEARD. HOWEVER, IN THE EVENT THAT A TRUSTEE IS ASKED TO RESIGN, THEY SHOULD RESPECT THE MAJORITY DECISION AND RESIGN AT THE EARLIEST OPPORTUNITY. ALL EMPLOYEES AT A SENIOR MANAGEMENT LEVEL (INTERNATIONAL OR NATIONAL) ARE REQUIRED TO PRODUCE A DECLARATION OF RELEVANT INTERESTS, PARTICULAR IN CIRCUMSTANCES WHERE THEY MAY BE INVOLVED IN THE PROCUREMENT OF GOODS OR SERVICES, OR DECISION MAKING, WHERE A CONFLICT OF INTEREST MAY IMPACT ON THE DECISION. FORM 990, PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED INDEPENDENT OF MANAGEMENT BY THE TRUSTEES AND BOARD OF HALO USA. FOR THE EXECUTIVE DIRECTOR HELD IN POST FOR THE YEAR THIS PROCESS WAS DONE AT HIS RECRUITMENT POINT AND REVIEWED DURING HIS ANNUAL APPRAISAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT DISCLOSURE THE ORGANIZATION PROMPTLY PROVIDES THE REQUESTED INFORMATION BY E-MAIL OR MAIL. THE FORMS 1023 AND 990 AND THE SHORT LENGTH FINANCIAL STATEMENTS ARE MADE AVAILABLE ON HALO'S WEBSITE. FORM 990, PART XI, LINE 9: FOREIGN EXCHANGE ADJUSTMENT 1,604.