2021-06-15T12:00:31-05:00 2020-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2020-01-01 133433452 MEDECINS SANS FRONTIERES USA INC % GEORGE PILLEPICH MEDE 2126796800 40 Rector Street 16th floor NEW YORK NY 10006 George Pillepich dir. of finance 2126796800 2021-06-15 true George Pillepich 999009999 PAUL HAMMERSCHMIDT P01384178 2128858000 2 2020 2022-09-23 18:48:47Z DOCTORS WITHOUT BORDERS USA INC George Pillepich 40 Rector Street 16th floor NEW YORK NY 10006 622836951 false X WWW.DOCTORSWITHOUTBORDERS.ORG X 1987 NY TO ASSIST VICTIMS OF DISASTERS AND CONFLICTS WORLDWIDE. 13 12 603 62 0 0 416889485 540354869 14272902 14742176 3769790 3241810 -679724 1625 434252453 558340480 358966660 392569579 0 0 32567355 36011461 13466404 11912967 72088387 49282029 59093768 454282448 499587775 -20029995 58752705 269308565 391676625 46337527 108864270 222971038 282812355 X TO PROVIDE INDEPENDENT MEDICAL HUMANITARIAN EMERGENCY AID TO PEOPLE AFFECTED BY ARMED CONFLICT, EPIDEMICS, MALNUTRITION, NATURAL DISASTERS AND EXCLUSION FROM HEALTH CARE. false false 411799059 392569579 8065625 Emergency and Medical Programs - EVERY YEAR, DOCTORS WITHOUT BORDERS/MEDECINS SANS FRONTIERES (MSF) PROVIDES EMERGENCY MEDICAL CARE TO MILLIONS OF PEOPLE CAUGHT IN CRISES IN MORE THAN 70 COUNTRIES AROUND THE WORLD. MSF PROVIDES ASSISTANCE WHEN CATASTROPHIC EVENTS - SUCH AS ARMED CONFLICT, EPIDEMICS, MALNUTRITION, OR NATURAL DISASTERS - OVERWHELM LOCAL HEALTH SYSTEMS, AND OPERATES COMPREHENSIVE, AND IN SOME CASES LONG-STANDING, TREATMENT PROGRAMS FOR PEOPLE LIVING WITH A HOST OF NEGLECTED DISEASES. MSF ALSO ASSISTS PEOPLE WHO FACE DISCRIMINATION OR NEGLECT FROM THEIR LOCAL HEALTH SYSTEMS OR WHEN POPULATIONS ARE OTHERWISE EXCLUDED FROM HEALTH CARE. FOR A DETAILED DESCRIPTION OF MSF'S USA AND WORLDWIDE ACCOMPLISHMENTS, PLEASE VISIT OUR WEBSITE AT https://www.doctorswithoutborders.org/who-we-are/accountability-rep orting 6836113 0 6676551 MSF-USA FACILITATES THE RECRUITMENT OF VOLUNTEER MEDICAL AND OTHER PROFESSIONALS FROM THE UNITED STATES TO PARTICIPATE IN VARIOUS MEDICAL EMERGENCY RELIEF PROJECTS. 224 AID WORKERS WERE DISPATCHED BY MSF-USA ON A TOTAL OF 264 FIELD MISSIONS IN 47 COUNTRIES IN 2020. 4135499 0 0 COMMUNICATIONS - AS PART OF ITS FOUNDING PRINCIPLES, MSF STANDS EVER READY TO SPEAK OUT PUBLICLY ON A GIVEN ISSUE SHOULD THE SITUATION CALL FOR IT. THIS COULD MEAN THAT A CERTAIN GROUP IS BEING NEGLECTED, THAT MILITARY OR POLITICAL EFFORTS ARE CAUSING SEVERE MEDICAL CONSEQUENCES, OR THAT INTERNATIONAL ORGANIZATIONS ARE NOT DOING ENOUGH TO RESPOND TO AN EMERGENCY. ADDITIONALLY, MSF ADVOCATES IN CAPITALS AND BOARD ROOMS AROUND THE WORLD IN ORDER TO COMBAT POLICIES THAT MIGHT RESTRICT ACCESS TO ESSENTIAL MEDICINES AND HEALTH CARE. THESE EFFORTS COULD TAKE THE FORM OF A PUBLIC STATEMENT, AN OP-ED ARTICLE, POSTS ON MSF'S FACEBOOK, TWITTER, AND TUMBLR PAGES, OR MEDIA APPEARANCES USED TO SPREAD THE WORD ON A PARTICULAR ISSUE. MSF ALSO ENGAGES WITH THE PUBLIC AT LARGE THROUGH AWARENESS-RAISING ACTIVITIES FOCUSING ON HUMANITARIAN CRISES AND ISSUES, INCLUDING LECTURES, PANEL DISCUSSIONS, FILM SCREENINGS, AND EXHIBITS. 422770671 true false false false false false false false false true true false false false true true true false false true true true false true true false false true false true false false false false false false false false true false false false false false false false false true 104 0 true 603 true false false false false false true true false false false false false false X 13 12 false false false false true true true true true false false true true true true true true true true false AK AZ AR CA CO CT DC FL GA IL IN KS KY LA ME MD MA MI MN MS MO MT NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT WA WV WI X X GEORGE PILLEPICH 2126434512 40 RECTOR STREET NEW YORK NY 10006 X Avril Benoit Executive Director 35.0 0.0 X 237595 0 14964 Andreu Maldonado thru 1120 Director of operations 35.0 0.0 X 208953 0 30395 Northan Hurtado Heriera Medical Advisor 35.0 0.0 X 193255 0 43314 CARRIE TEICHER Director of Programs 35.0 0.0 X 185011 0 45916 David Epstein Director Of HR 35.0 0.0 X 197160 0 32145 Michael Goldfarb Director of Communications 35.0 0.0 X 172413 0 42282 Stephane Doyon Desk Manager 35.0 0.0 X 166741 0 44216 Africa Stewart President 25.0 0.0 X X 63828 0 0 Rebekah Varela from 1120 Director of Operations 35.0 0.0 X 19732 0 3030 Kassia Echavarri-Queen VP thru 5/20, Director 7.5 0.0 X X 0 0 0 Patricia Carrick Vice President, as of 5/20 7.5 0.0 X X 0 0 0 John Wetherington Treasurer 7.5 0.0 X X 0 0 0 Mego Terzian MD President, MSF France 7.5 0.0 X X 0 0 0 Sheronda Rochelle Secretary 7.5 0.0 X X 0 0 0 Jayne Coyne from 520 DIRECTOR 5.0 0.0 X 0 0 0 Andre Heller Director 5.0 0.0 X 0 0 0 Adrienne Hurst Director 5.0 0.0 X 0 0 0 Rasha Khoury DIRECTOR 5.0 0.0 X 0 0 0 John Lawrence Director 5.0 0.0 X 0 0 0 Brigg Reilly Director 5.0 0.0 X 0 0 0 Phillip Sacks Director 5.0 0.0 X 0 0 0 1444688 0 256262 75 false true false Anne Lewis Strategies 650 Massachusetts Avenue NW Suite WASHINGTON DC 20001 advertising/market. 3650370 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 advisors/implement. 340110 Community Counselling Service 527 Madison Avenue 5th floor NEW YORK NY 10022 consulting 162000 Atlantic Monthly Group 600 NEW HAMPSHIRE AVENUE WASHINGTON DC 20037 publishing 150000 REACT2MEDIA LLC 35 WEST 36TH STREET SUITE 4E NEW YORK NY 10018 marketing 146279 7 1557186 3390 2346730 536447563 38286487 540354869 MSF NETWORK GRANTS 900099 8065625 8065625 SECONDED FIELD STAFF GRANTS 900099 6676551 6676551 14742176 3143320 3143320 0 0 57500 57500 0 57500 57500 64330036 64231546 98490 98490 98490 0 2346730 264925 -264925 -264925 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 209050 209050 209050 558340480 14742176 3243435 1171487 1171487 0 391398092 391398092 0 578498 371967 43137 163394 0 25154006 16173701 1875665 7104640 1626022 1045511 121248 459263 6415992 4125400 478423 1812169 2236943 1438325 166803 631815 0 268362 46949 19279 202134 86209 15082 6193 64934 0 11912967 11912967 405038 405038 5602594 1154102 404184 4044308 0 30312298 781580 78721 29451997 259763 130109 24501 105153 0 1067162 521440 261850 283872 1000603 908027 38864 53712 0 19999 8576 1847 9576 180907 83422 41826 55659 0 2601465 1684752 378029 538684 956810 709664 101917 145229 CONSULTANCY AND PROJECT DEV 13803587 110614 16184 13676789 DUES & SUBSCRIPTIONS 1675316 485160 161164 1028992 RECRUITING & RELOCATION 853655 406711 103844 343100 499587775 422770671 4728717 72088387 21800 20815 70274380 110982340 49695136 55180574 4743374 9130819 0 0 0 0 0 22088420 0 0 1212344 7096590 66313425 11233700 56396497 55079725 86490034 132097342 0 0 0 0 0 0 475000 0 269308565 391676625 11631060 12670135 5538039 64492909 0 0 0 0 0 0 0 0 9038810 8356409 0 0 20129618 23344817 46337527 108864270 X 195752695 259515787 27218343 23296568 222971038 282812355 269308565 391676625 X 58752705 3766862 -2678250 X false true X true false X 357438744 372041946 394935663 416889485 540354869 2081660707 0 0 357438744 372041946 394935663 416889485 540354869 2081660707 0 2081660707 3269899 5885693 4227079 3686671 3200820 20270162 0 0 0 0 0 0 111690 270817 0 7302 209050 598859 2102529728 73527048 0.99007 0.98947 X 3257492 427721 21123 3664090 2819739 26267 442669 31183 3257492 2968499 252400 -145271 255889 2819739 2231182 470011 267306 2968499 2086376 24521 120285 2231182 0.54810 0.45190 false false 18878293 18878293 33740808 3298567 30442241 35245 7552 27693 6167560 3405841 2761719 7491519 4521740 2969779 55079725 0 CHARITABLE GIFT ANNUITIES PAYABLE 20056615 REVOCABLE ENDOWMENT 3250000 CAPITALIZED LEASE OBLIGATION 38202 23344817 X 561166314 3766862 1877335 -2413325 3230872 557935442 405038 405038 558340480 501324997 1877335 264925 2142260 499182737 405038 405038 499587775 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A STREAM OF RETURNS THAT WOULD BE UTILIZED TO FUND VARIOUS PROGRAMS. THE ENDOWMENT FUNDS ARE INVESTED IN VEHICLES SUCH AS MONEY MARKET FUNDS, EQUITIES, FIXED INCOME AND REAL ESTATE IN ACCORDANCE WITH THE ORGANIZATION'S INVESTMENT POLICY STATEMENT. PART X, LINE 2: UNDER ASC 740, INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON MEDECINS SANS FRONTIERES USA, INC.'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE REQUIRED TO DO SO. FOR THE YEAR ENDED DECEMBER 31, 2020, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. THE ORGANIZATION IS SUBJECT TO A ROUTINE AUDIT BY A TAXING AUTHORITY. PART XI, LINE 2D: ACTUARIAL LOSS ON ANNUITY AND TRUST OBLIGATIONS.......$(2,808,685.) FUNDRAISING EXPENSES..................................$ 264,925. Gain on foreign Exchange..............................$ 130,435. ------------------------------------------------------------------- Total $(2,413,325.) PART XII, LINE 2D: FUNDRAISING EXPENSES.....................................$264,925. true Central America and the Caribbean 17 Program Services Medical Assistance 379111 East Asia and the Pacific 12 Program Services Medical Assistance 410917 Europe (Including Iceland and Greenland) 8 Program Services Medical Assistance 266286 Middle East and North Africa 15 Program Services Medical Assistance 410361 North America 1 Program Services Medical Assistance 7706 Russia and the Newly Independent States 11 Program Services Medical Assistance 356830 South America 9 Program Services Medical Assistance 161579 South Asia 23 Program Services Medical Assistance 706211 Sub-Saharan Africa 150 Program Services Medical Assistance 4012845 Europe (Including Iceland and Greenland) Grantmaking SEE PART V FOR DETAILS 391398092 246 246 398109938 398109938 Europe (Including Iceland and Greenland) MEDICAL 176178321 wire Europe (Including Iceland and Greenland) MEDICAL 72849401 wire Europe (Including Iceland and Greenland) MEDICAL 52866778 wire Europe (Including Iceland and Greenland) MEDICAL 40561651 wire Europe (Including Iceland and Greenland) MEDICAL 39758595 wire Europe (Including Iceland and Greenland) MEDICAL 9113246 wire Europe (Including Iceland and Greenland) MEDICAL 40100 wire Europe (Including Iceland and Greenland) MEDICAL 15000 wire Europe (Including Iceland and Greenland) medical 15000 wire 9 true false false false false true PART I, LINE 3: MSF-USA AWARDED GRANTS FOR EMERGENCY AND MEDICAL RELIEF PROJECTS TO MEDECINS SANS FRONTIERES INTERNATIONAL MEMBERS FOR OVERSEAS OPERATIONS IN 61 COUNTRIES. IN 2020 THESE GRANT FUNDS WERE ALLOCATED TO THE FOLLOWING REGIONS: CENTRAL AMERICA AND THE CARIBBEAN.................$ 19,967,739. EAST ASIA AND THE PACIFIC.........................$ 4,276,933. EUROPE............................................$ 21,439,435. MIDDLE EAST AND NORTH AFRICA......................$ 77,294,635. NORTH AMERICA.....................................$ 1,847,966. RUSSIA AND THE NEWLY INDEPENDENT STATES...........$ 5,362,565. South America.....................................$ 6,045,582. SOUTH ASIA........................................$ 31,304,081. SUB-SAHARAN AFRICA................................$223,859,156. ================ TOTAL.............................................$391,398,092. A DETAILED ACCOUNTING OF GRANT ALLOCATIONS BY COUNTRY AND DESCRIPTIONS OF THE MEDICAL HUMANITARIAN ACTIVITIES SUPPORTED BY MSF-USA GRANTS CAN BE FOUND IN THE 2020 MSF-USA ANNUAL REPORT AT: https://www.doctorswithoutborders.org/who-we-are/accountability-reporting/ msf-usa-annual-reports PART I, LINE 1: In MSF USA, the Program Committee (PC) of the Board of Directors is the body that has the primary responsibility of overseeing the distribution of private grants. The PC reviews funding requests and all funding issues, and makes recommendations on the distribution of private grants to the full Board of Directors (BOD). The full BOD, taking these recommendations into consideration, has the final vote on the distribution of all private grants. The PC works closely with the Program and Finance Departments of MSF USA. The PC has delegated to Program and Finance staff the authority to appraise and review grant proposals, reports and funding requests, and in some cases to respond to requests for funding, to maintain communication with the OCs funded by MSF USA, and to attend relevant OC operational meetings on the PC's behalf. The Grants Manager manages the administration involved in the distribution of private grants and keeps the PC informed of all necessary issues related to private grants and the entities MSF USA is funding. The Grants Manager, Program Officers, Finance Director, Director of Internal Operations and Executive Director meet periodically to follow the grants process. In this capacity, Program Department staff and the Grants Manager make recommendations to the PC on the distribution of private grants and on other related funding issues, which the PC takes into consideration when making its recommendations to the full BOD. At the beginning of each fiscal year, the PC sets its Grant Making Strategic Orientations and Priorities outlining the PCs funding criteria for the fiscal year. The PC appraises grants and funding requests based on the standing Grant Making Strategic Orientations and Priorities. At the beginning of each fiscal year, the PC, in conjunction with the Grants Manager and Program and Finance Staff, also reviews and revises as necessary the present document, to ensure all procedures and processes are up to date and in line with current strategic orientations and priorities, and with current US legal requirements. This document includes procedures for two distinct funding processes: the multipurpose grant and individual project grants. Grants based on the MSF Resource Sharing Agreement are generally administered through the multipurpose grant process. At the beginning of each fiscal year MSF USA informs each of the OCs of the amount of their annual multipurpose grant envelope. Other funding processes may be applied in conjunction with, or in lieu of, the multipurpose grant process, depending on needs and Board prerogative. Funding for MSF international entities/projects (e.g. MSF International Office) and funds coordinated through an Emergency Funding Mechanism are administered through the individual grant process. MULTIPURPOSE GRANT PROCESS -At the beginning of the year, each OC requesting a multipurpose grant for the year give a presentation to the PC/BOD on its Operational Plan for the year. Each OC also submits its written Annual Plan and/or Operational Plan as reference. -The OC submits a list of allocations and projects for which they will use their multipurpose grant to MSF USA. - The Grants Manager prepares a multipurpose grant appraisal, including key details of the OCs annual and strategic plans and the proposed list of allocations and project details. The PC and BOD review and vote on this list, taking into consideration the OC's Operational Plan presentation. The PC and BOD may dictate that the multipurpose grant not be used for certain countries or contexts, e.g. countries subject to U.S. government sanctions, etc. -Mid-year the OC joins a PC meeting by phone and gives an update on its operations. If, at any point, the PC or BOD is of the view that the OC is deviating from the Operational Plan as it was presented, MSF USA can revert from the multipurpose grant process to an individual project grant approval process. -Throughout the year MSF USA and the OC maintain ongoing discussions on funding issues. The list of countries and allocations are subject to change according to budget revisions, the needs of the field, unforeseen events, emergencies, fundraising needs and receipt of earmarked funds. These changes must be mutually agreed upon by the OC and MSF USA's Program and Finance departments, pursuant to authority delegated to those departments by the PC. -At or after the end of the fiscal year (within 60 days), the OC submits the final list of the countries and allocations, along with the list of specific projects within each of these countries for which the MSF USA multipurpose grant will be used, for PC and BOD approval. The PC and BOD can request modifications to this list, before giving their approval. -The OC must submit all external audits conducted on field projects or country missions funded by MSF USA, and any internal audits/evaluations which disclose adverse financial or programmatic findings. - Within 90 days of the end of the fiscal year, the OC submits a final narrative and financial report, which includes information on all projects which MSF USA funded. The Grants Manager reviews the final report and ensures that the narrative content and final financials conform to the final country list and allocations previously approved by the PC/BOD. The PC is informed of the receipt and review of the report. In the event that the final report deviates from the contract agreement or from MSF USAs audited financials or that the programmatic activities or descriptions deviate from those agreed upon by MSF USA, MSF USA may consider the deviation an overpayment of funds and will adjust the OCs grant in the subsequent year, or require a refund. INDIVIDUAL PROJECT GRANT PROCESS - MSF USA informs the grantee of the amount available for individual projects and the grantee submits a tentative list of projects for which they will request funding. -For each project, the grantee submits a narrative proposal and a budget proposal. The Grants Manager of MSF USA reviews these and writes an appraisal of the project, in consultation with Program or Medical staff as necessary. The appraisal includes a description of the basis for the grant request: for example, the MSF Resource Sharing Agreement. -Each appraisal is presented to the PC. The PC votes to recommend or not recommend that the BOD fund the project. The BOD then votes to approve or reject funding of the project. -Additional allocations to the same project or revisions of the allocation amount to a particular project must go through the PC and BOD approval process. -The grantee must submit all external audits conducted on field projects or country missions funded by MSF USA, and any internal audits/evaluations that disclose adverse financial or programmatic findings. -At the end of the year the grantee submits a final narrative and financial report for each individual project grant funded with MSF USA funds. The Grants Manager reviews these and the PC is informed of the receipt and review of each final report. 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X X X false false false false false false false false false Avril Benoit Executive Director 237595 0 0 0 0 0 1400 0 13564 0 252559 0 0 0 Andreu Maldonado thru 1120 Director of operations 208953 0 0 0 0 0 1400 0 28995 0 239348 0 0 0 David Epstein Director Of HR 197160 0 0 0 0 0 1400 0 30745 0 229305 0 0 0 Northan Hurtado Heriera Medical Advisor 193255 0 0 0 0 0 1400 0 41914 0 236569 0 0 0 CARRIE TEICHER Director of Programs 185011 0 0 0 0 0 1400 0 44516 0 230927 0 0 0 Michael Goldfarb Director of Communications 172413 0 0 0 0 0 1400 0 40882 0 214695 0 0 0 Stephane Doyon Desk Manager 166741 0 0 0 0 0 1400 0 42816 0 210957 0 0 0 X 2132 38286487 market quotation false true false PART I, COLUMN (B): THE FILING ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 6: IN ACCORDANCE WITH THE PROVISIONS OF SECTION 601(A) OF THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, THE ORGANIZATION SHALL HAVE TWO CLASSES OF MEMBERSHIP: CLASS A AND CLASS B. CLASS A MEMBERSHIP SHALL BE AVAILABLE TO (I) ANY PERSON WHO IS GRANTED CLASS A MEMBERSHIP (EITHER VOTING OR NON-VOTING STATUS) BY A VOTE OF THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF PURSUANT TO WRITTEN GUIDELINES AND A SCHEDULE OF DUES ADOPTED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. AND (II) TO ALL ELECTED AND APPOINTED MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION THEN IN OFFICE REGARDLESS OF THEIR STATUS AS CLASS A OR CLASS B DIRECTORS. CLASS B MEMBERSHIP SHALL BE AVAILABLE TO ALL ELECTED AND APPOINTED MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION THEN IN OFFICE, REGARDLESS OF THEIR STATUS AS CLASS A OR CLASS B DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B: The disposition clause of organization's Certificate of Incorporation (or subsequent amendments) provides that upon DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS, MERGER OR CONSOLIDATION OF THE ORGANIZATION AND DISSOLUTION OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S Finance department and the Administrative Committee of the Board of Directors and was subject to proposed and reviewed adjustments. A final draft via electronic mail was PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: UPON JOINING THE ORGANIZATION ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT AFTER REVIEWING THE CONFLICT OF INTEREST POLICY. ADDITIONALLY, ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED ANNUALLY TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY MATTERS REQUIRED TO BE DISCLOSED BY THE POLICY. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: THE ORGANIZATION MAINTAINS A SALARY SCHEDULE COVERING ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. THE SALARY SCHEDULE CONTAINS NINE GRADES OF SALARY LEVEL WITH SIX SALARY STEPS WITHIN EACH GRADE. THE POLICY OF THE ORGANIZATION, AS APPROVED BY THE BOARD OF DIRECTORS, IS TO ENSURE THAT THE SALARY OF THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT POSITIONS ARE WITHIN THE LOWER QUARTILE OF SALARIES FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. COMPARABILITY SALARY DATA IS OBTAINED ON A REGULAR BASIS AND PRESENTED TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD. THE PRESIDENT AND VICE PRESIDENT OF THE BOARD REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND MAKE A RECOMMENDATION TO THE ADMINISTRATIVE COMMITTEE REGARDING WHAT STEP IN THE HIGHEST GRADE LEVEL OF THE SALARY CHART SHOULD THE EXECUTIVE DIRECTOR FALL. THE ADMINISTRATIVE COMMITTEE VOTES ON THE GRADE/SALARY STEP FOR THE EXECUTIVE DIRECTOR AND THE DECISION IS DOCUMENTED IN THE MINUTES OF THE MEETING OF THE COMMITTEE AND THE SALARY IS DOCUMENTED BY THE DIRECTOR OF HUMAN RESOURCES AND PROVIDED TO PAYROLL. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY OF OTHER MANAGEMENT TEAM POSITIONS BASED ON A PERFORMANCE EVALUATION AND RECOMMENDATION OF THE DIRECTOR OF HUMAN RESOURCES WITHIN THE APPROPRIATE GRADE AND STEP OF THE SALARY CHART. THE COMPENSATION OF THE PRESIDENT OF THE BOARD IS BASED ON THE HIGHEST GRADE LEVEL (EXECUTIVE DIRECTOR'S GRADE) AND TIME COMMITMENT AS APPROVED BY THE FULL BOARD AND DOCUMENTED. IN THE MINUTES OF THE BOARD MEETING. MSF-USA RETAINED KORN FERRY/HAY GROUP TO CONDUCT A COMPENSATION REVIEW IN 2016-2017. THEIR ANALYSIS DETERMINED THAT THE EXISTING COMPENSATION MODEL HAS STRONG INTERNAL EQUITY AND MEETS THE ORGANIZATION'S COMPENSATION OBJECTIVES WHICH ARE THAT MSF-USA PAYS ITS MANAGEMENT TEAM IN THE 10TH TO 15TH PERCENTILE OF SIMILAR POSITIONS IN THE SECTOR AS A REFLECTION OF MODESTY, INCLUDING THE EXECUTIVE. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ACTUARIAL LOSS ON ANNUITY & TRUST OBLIGATIONS ......$(2,808,685.) Gain on Foreign Exchange............................$ 130,435. ----------------------------------------------------------------- Total Other Changes in Net Assets...................$(2,678,250.)