2017-11-13T12:15:53-06:00 2016-12-31 GRANT THORNTON LLP 171 N CLARK ST SUITE 200 CHICAGO IL 60601 990 2016-01-01 205080679 World Bicycle Relief NFP % JEFF BOSKEN WORL 3126643604 1000 West Fulton Market Chicago IL 60607 MICHAEL HERR TREASURER 3126643604 2017-11-13 true Bridget T Roche P00666837 3128560200 38.84.128.189 36941220173175000011 2017-11-13 P C45440DBB6D50AE79E0D8C7ACC4CA5B8C3F8FB23 8570B2D8046878F456576E706BB8FB99030C32C0 2016 2017-02-10 21:41:12Z Frederick KW Day 1000 West Fulton Market Chicago IL 60607 7906840 false X www.worldbicyclerelief.org X 2006 IL World Bicycle Relief mobilizes people through the Power of Bicycles. We envision a world where distance is no longer a barrier to independence and livelihood. 7 5 24 12 -36636 -36636 5409537 7599981 0 0 52819 222272 -36653 26348 5425703 7848601 3704795 2270486 0 0 1926724 2511936 0 0 1522752 1358665 1324416 6990184 6106838 -1564481 1741763 6157967 7803080 446969 327300 5710998 7475780 X WORLD BICYCLE RELIEF (THE CORPORATION) IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES IN ACCORD WITH SEC. 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (OR A CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW, REFERRED TO BELOW AS THE "CODE"). MORE SPECIFICALLY, WORLD BICYCLE RELIEF IS ORGANIZED TO HELP PEOPLE IN DISASTER-STRICKEN OR IMPOVERISHED AREAS OF THE WORLD TO ACHIEVE INDEPENDENCE AND A MEANS TO OBTAIN A LIVELIHOOD BY PROVIDING THEM WITH ACCESS TO LOW- OR NO-COST BICYCLES. false false 2849043 2270486 Education In many rural areas across the globe, children are denied a basic education because they live far from school and don't have reliable transportation. A bicycle can reduce a child's commute time by up to 75%. In the short term, bicycles help children arrive at school less exhausted and attend regularly. In the long term, bicycles help children complete their education, reducing the likelihood of extreme poverty. WBR's Bicycles for Educational Empowerment Program (BEEP), which launched in Zambia in 2009, helps improve access to basic education by providing Buffalo Bicycles to students, teachers and school volunteers in rural areas of developing countries. Bicycle recipients are selected based on distance traveled and vulnerability criteria established by community members who oversee the program. Students sign a study-to-own contract, agreeing to attend classes regularly. When they're not riding the Buffalo Bicycle to school, it's available to carry goods to market, visit the healthcare clinic and access water. This empowers the household with a tool for development, leading to increased economic opportunity in communities. To date, WBR has distributed over 105,000 bicycles for education, including more than 25,000 in 2016. A recent study shows that students in Zambia with Buffalo Bicycles increased their attendance by up to 28% and their academic performance by up to 59%. 1063117 Healthcare In the developing world, many healthcare workers walk long distances to care for the homebound because they do not have other transportation options. Shortly after World Bicycle Relief was founded in 2005, the RAPIDS (Reaching HIV/AIDS Affected People with Integrated Development and Support) program in Zambia, funded by USAID and led by World Vision International, purchased Buffalo Bicycles to mobilize volunteer healthcare workers so they could better serve HIV/AIDS clients. Currently, WBR works with governmental, NGOs, and other organizations to provide bicycles to healthcare workers in Zambia and Kenya. In 2015, the Malaria Control and Elimination Partnership in Africa, a program by PATH, returned to World Bicycle Relief to purchase an additional 680 Buffalo Bicycles to empower trained healthcare workers in rural Zambia. Community volunteers with bicycles travel from village to village to educate, test and treat every household. Research shows that healthcare providers reach 40% more patients more often with a bicycle. By visiting patients frequently and spending more time with them, care providers can better understand their patients' needs. Bicycles also contribute to greater retention of volunteers within the healthcare program. The result is higher quality care and healthier communities. Owning a bicycle comes with an extra benefit for healthcare providers. Bicycles can be used for personal errands, instead of walking, leaving more time for professional development. ECONOMIC DEVELOPMENT In areas of the developing world where walking is the primary mode of transportation, distance is a challenge to earning a livelihood. Approximately 22% of Buffalo Bicycles distributed in 2015 were social enterprise sales to entrepreneurs -- leading to increased market access and productivity, as well as improved livelihood for their families and communities. A highlight for 2015 was a research case study conducted on the Palabana Dairy Cooperative, which began purchasing Buffalo Bicycles in 2011 and has purchased 281 bicycles to date. Through the research, we found that farmers using the Buffalo Bicycle made up to 25% more deliveries per month, delivered 23% more milk, increased their monthly income by 23%, and reduced travel time to the cooperative by 45%. In addition, 95% of farmers surveyed cited using the Buffalo Bicycle to better their lives. Maintenance Even the most robust bicycle needs regular maintenance and occasional spare parts to keep it rolling over rugged terrain. It's important that bicycle owners have access to local, qualified repair service they can count on. To this end, WBR operates a Field Mechanic Training Program. Training consists of a three- to five-day session focusing on business skills and the proper assembly, maintenance and repair of the bike. Field mechanics enter into a service-to-own contract whereby they pledge to provide repair support to the Bicycles for Educational Empowerment Program (BEEP) or other initiatives for an agreed period of time. Each successfully trained mechanic receives a bicycle, a set of high quality bicycle tools, a uniform and marketing materials. To date, 1,148 bicycle mechanics have benefited from training and employment, while contributing to the economic infrastructure of their villages. 3912160 true true false false false false false false false false true false true false true true false true false true true true false true true false false false false true false false false false false false false true true false false false false true true true false false true 12 0 true 24 true false true ZA KE MP ZI false false false true true false false false false X 7 5 true false false false false false false true true false false true true false true true true true true false AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI X X X JEFF BOSKEN 3126643604 1000 WEST FULTON MARKET Chicago IL 60607 Michael Herr Treasurer 1.0 0.0 X X 0 0 0 Brian Benzer Board Chairman 1.0 0.0 X 0 0 0 Stanley Day Board Member 1.0 0.0 X 0 0 0 Robert Perkowitz Board Member 1.0 0.0 X 0 0 0 Peter O'Hagan Board Member 1.0 0.0 X 0 0 0 Paula Restrepo Board Member, as of 12/16 1.0 0.0 X 0 0 0 Byron Dailey Board Member, as of 10/16 1.0 0.0 X 0 0 0 Maria Santos Corporate Secretary 1.0 0.0 X 0 0 0 Frederick KW Day CEO, as of 04/16 36.0 0.0 X 192000 0 0 David Neiswander President as of 04/16 40.0 0.0 X 238370 0 6399 Charles Coustan Executive Director thru 04/16 40.0 0.0 X 180616 0 5033 Alisha Myers M&E Director 40.0 0.0 X 152212 0 6526 Ruth-Anne Renaud Dir Marketing & Outreach 40.0 0.0 X 149586 0 15323 Michael Veitenhans Director Global Partnerships 40.0 0.0 X 184186 0 14699 Eric Showell Program Director 40.0 0.0 X 204786 0 8178 1301756 0 56158 7 false true false GRANT THORNTON LLP 171 N CLARK STREET CHICAGO IL 60601 accounting and tax 155411 1 62450 7537531 57946 7599981 0 116805 -36636 153441 0 0 0 0 0 104752 -715 105467 105467 105467 57616 62450 57564 52 52 0 0 0 27686 1390 26296 26296 0 7848601 -36636 285256 0 0 2270486 2270486 0 436768 283899 87354 65515 0 1651893 809428 264302 578163 58053 23222 9288 25543 130317 83403 9122 37792 234905 147699 21006 66200 0 938 938 171866 15117 156749 0 0 0 150036 16504 18004 115528 136619 1729 173 134717 273325 62865 13665 196795 101430 6797 3010 91623 0 38818 28518 10087 213 314576 112829 47073 154674 0 66551 14040 4063 48448 7002 474 6528 0 23275 18275 5000 25395 1352 21502 2541 BICYCLE FREIGHT 14585 14585 6106838 3912160 671926 1522752 0 0 964262 483976 117715 1588173 0 0 0 0 0 0 0 0 334403 29570 270834 73957 200881 55762 53058 145119 0 0 111707 29276 4288948 5427052 0 0 17040 25957 6157967 7803080 234508 326832 0 0 0 0 0 0 0 0 0 0 0 0 0 0 212461 468 446969 327300 X 5635998 7382780 75000 93000 0 0 5710998 7475780 6157967 7803080 1741763 23019 X X false true X true false X 4644829 4909542 7077552 5409537 7599981 29641441 481316 468462 288891 1238669 0 0 0 5126145 5378004 7366443 5409537 7599981 30880110 1570985 1456303 1995090 1204936 1382600 7609914 0 1570985 1456303 1995090 1204936 1382600 7609914 23270196 66785 120818 79192 87712 153441 507948 0 66785 120818 79192 87712 153441 507948 0 136716 93599 99111 77994 85302 492722 5329646 5592421 7544746 5575243 7838724 31880780 0.72991 0.69657 0.01593 0.01328 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 155881 50762 105119 45000 5000 40000 145119 PRI LOAN - ZAMBIA 1612542 F PRI LOAN - ZIMBABWE 542944 F PRI LOAN - BBL MAURITIUS 2377329 F PRI LOAN - BBL KENYA 894237 F 5427052 0 SALES TAX LIABILITY 468 468 X 9238899 23019 1375691 1398710 7840189 8412 8412 7848601 7474117 1375691 -8412 1367279 6106838 6106838 Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 WBR NFP is a not-for-profit entity, as described in Section 501(c)(3) of the Internal Revenue Code (the IRC), and was organized and incorporated in Illinois as a Not-for-Profit Organization in 2006. WBR NFP has received a favorable determination letter from the Internal Revenue Service for its section 501(c)(3) status under the IRC of 1986 and is exempt from income taxes, except to the extent of any unrelated business income. WBR Zimbabwe, BB Kenya, BB Zambia and BBL are for-profit entities. WBR Zimbabwe and BB Kenya have a deferred tax asset for the year ended December 31, 2016, that covered any tax liability. BB Zambia and BBL did not have either a deferred tax asset or liability as of December 31, 2016. None of the for-profit entities were required to have a provision for income taxes accrued. The FASB issued guidance that requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. As of December 31, 2016 and 2015, management has determined that there are no material uncertain positions that require recognition in the consolidated financial statements. As of December 31, 2016 and 2015, management has concluded that it is more likely than not that the tax benefits of its deferred tax assets would be realized and accordingly has not recorded a valuation allowance. Schedule D, Part XI, Line 4b Other revenue amounts included on return but not on financials: Fundraising expenses $(57,564) Cost of goods sold $(1,390) Foreign Exchange gain/loss $67,366 ----------- TOTAL $8,412 Schedule D, Part XII, Line 2d Other expense amounts included on financials but not on return: Fundraising expenses $57,564 Cost of goods sold $1,390 Foreign exchange gain/loss $(67,366) ----------- TOTAL $(8,412) true Sub-Saharan Africa 4 30 Program Services BEEP Program 629493 Sub-Saharan Africa 4 30 Grantmaking BEEP Program 1903474 Sub-Saharan Africa 4 85 Program Services Social Enterprise 679681 Sub-Saharan Africa 4 85 Program Services Social Enterprise 270000 South America 0 0 Grantmaking BEEP Program 215574 East Asia and the Pacific 0 0 Grantmaking BEEP Program 151438 16 230 16 230 3849660 3849660 Sub-Saharan Africa BEEP Program 270826 Wire Sub-Saharan Africa BEEP Program 426478 Wire Sub-Saharan Africa BEEP Program 152323 Wire Sub-Saharan Africa BEEP Program 273605 Wire Sub-Saharan Africa BEEP Program 407417 Wire Sub-Saharan Africa BEEP Program 321889 WIRE Sub-Saharan Africa BEEP Program 215574 WIRE East Asia and the Pacific BEEP Program 151438 WIRE 8 0 true false true false false false Schedule F, Part I, Line 2 WBR provided grants to World Bicycle Relief - Zambia Limited, a related foreign corporation, World Bicycle Relief - Kenya, a branch of WBR, Qhubeka the Power Motive and World Bicycle Relief - Zimbabwe, an unrelated foreign corporation. WBR requires grantees to summarize how grants are utilized. In addition, the Africa Director monitors the use of funds and reports directly back to WBR. WBR also has employees performing program services in Zambia, Zimbabwe, and Kenya who monitor the use of the funds. X X X X false AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI Red-Bell 120066 62450 57616 57564 0 120066 62450 57616 57564 57564 52 X X X true true X X X X true false false false false false false false false Frederick KW Day CEO, as of 04/16 192000 0 0 0 0 0 0 0 0 0 192000 0 0 0 David Neiswander President as of 04/16 213805 0 0 0 24565 0 3003 0 3396 0 244769 0 0 0 Charles Coustan Executive Director thru 04/16 67248 0 13125 0 100243 0 3359 0 3598 0 187573 0 0 0 Alisha Myers M&E Director 139253 0 9375 0 3584 0 5939 0 587 0 158738 0 0 0 Ruth-Anne Renaud Dir Marketing & Outreach 139461 0 10125 0 0 0 5417 0 9906 0 164909 0 0 0 Michael Veitenhans Director Global Partnerships 174489 0 9697 0 0 0 5563 0 9136 0 198885 0 0 0 Eric Showell Program Director 134390 0 2959 0 67437 0 4698 0 3480 0 212964 0 0 0 Tax Gross-Up Payments Schedule J, Part I, Line 1A During the calendar year 2016, the following individuals were provided tax gross-up payments: David Neiswander $ 8,424 Alisha Myer $ 738 Eric Showell $10,535 Housing Allowance and Residence for Personal Use Schedule J, Part I, Line 1a During the calendar year 2016, David Neiswander, Eric Showel and Alisha Myers received the following taxable services: Housing $42,000 Tax Services $11,587 --------- Total $53,587 The housing allowance provided housing in Africa that allowed David and Eric to conduct business affairs and be available 24/7 to respond to emergent situations that may arise. It is in the job description for them to be on site working for World Bicycle Relief in Africa and the housing provided makes this possible. The housing allowance is based on a monthly rental fee of a house with gardening services. The residence is for personal use. The housing is treated as taxable income and is reportable as income on their Forms W-2. Severance Payment Schedule J, Part I, Line 4a Charles Coustan received a severance payment of $100,243 in 2016. This was included on his W-2 as taxable income. FK DAY Substanial Contributor 710184 Business Relationship false SRAM LLC TRUSTEES/OFFICERS 513295 REIMBURSEMENT OF WBR EXPENSES false STAN DAY Substanial Contributor 105880 Business Relationship false Michael Herr Substanial Contributor 8094 Business Relationship false BRIAN BENZER Substanial Contributor 5000 Business Relationship false BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV F.K. Day, Stan Day, Michael Herr, and Brian Benzer as board members and/or officers were all substantial contributors to World Bicycle Relief in 2016. They all also have a business relationship with SRAM LLC. SRAM LLC provides donated salaries and In-Kind rental space and utilities to World Bicycle Relief. This amount was paid at fair market value. X 12 57946 FMV false false false Part I, Column B World Bicycle Relief, NFP is reporting the number of contributions received. General Information Form 990, Part III, Line 1 World Bicycle Relief (WBR) provides specially-designed, locally assembled, rugged bicycles to address the vast need for reliable, affordable transportation in the developing world. In 2016, WBR improved access to independence and livelihood for people living in rural areas through three programs: - Education: 25,095 bicycles were provided to students, teachers and school volunteers to increase access to education and reduce travel time with a goal to improve educational outcomes. - Healthcare: 11,681 bicycles were provided to healthcare workers to reduce travel time, reach more patients and spend more time caring for each patient -- resulting in higher quality care and healthier communities. - Economic Development: 11,483 bicycles were sold to entrepreneurs, who used the bikes to increase their capacity, earn more income and improve the quality of life for their families. Over the last 11 years (through 2016), WBR has deployed 337,850 bicycles in 18 countries, changing 1,689,250 lives. (Based on average family size in our program countries, one bicycle is changing the lives of five people.) How We Do It With the experience and expertise gained over the last 11 years designing and delivering Buffalo Bicycles, WBR has developed an efficient, innovative and scalable model to successfully address the great need for reliable, affordable transportation in rural areas of developing countries. We are results-driven, monitoring and evaluating our programs to ensure we meet the end-users needs. We combine philanthropic distributions with social enterprise sales to achieve greater impact. We are collaborative, working with partners who help us design and implement better programs. Our supply chain is built to be sustainable, scalable and nimble, while our Buffalo Bicycles are designed and manufactured to be strong, durable and affordable. And our local assembly and field mechanic training creates transportation infrastructure in the countries where we work. Through this model, we are helping individuals overcome transportation barriers to education, healthcare and economic development, and build better lives. Governing Body Committees Form 990, Part VI, Line 1a The Board of Directors shall have power to appoint committees for the purpose of conducting certain aspects of the corporate business not otherwise delegated. Committees may not act on behalf of the Corporation unless such authority is specifically delegated to the committee, and if such corporate authority is so delegated, it shall be valid only as to a single issue and not in general terms. The Board of Directors may from time to time appoint advisory boards or special councils for specific purposes that do not require corporate action. The composition of such advisory groups may include persons with professional skills or special experience necessary to advise and inform the Board of Directors. Such advisory groups shall not have the authority to commit the corporation to any legal contracts or agreements whether or not related to the business of the corporation. The Board of Directors shall not lend Apparent authority to such, advisory groups and all related corporate resolutions shall expressly limit the groups authority in this respect. Family Relationships FORM 990, PART VI, LINE 2 Board member Stanley Day and president Frederick K.W. day have a family relationship. Michael Herr, Brian Benzer, Stanley Day, and Frederick K.W. Day have a business relationship. Form 990 Review Process FORM 990, PART VI, LINE 11B The President, Executive Director, and Treasurer reviewed a draft of the Form 990 that was prepared by a third party tax preparer based upon information WBR provided the preparer. Subsequent to their review, Management and the full voting board received a copy of the draft return electronically. The board provided any questions or comments to the Executive Director and the Form 990 was revised, as necessary. The full voting board of directors received a copy of the Form 990 prior to filing with the IRS. Conflict of Interest Policy Monitoring & Enforcement FORM 990, PART VI, LINE 12C The responsibility for disclosing any known or reasonably foreseen actual or potential conflicts of interest shall be upon the interested party whose interests are or may appear to be in conflict. All interested parties are required to file a disclosure statement with WBR prior to such individual commencing his or her service with WBR and thereafter shall file with WBR an updated disclosure statement as may be required from time to time by the Board of Directors or its Committee designee, and in no event less often than annually. The minutes shall reflect that the conflict of interest was disclosed and the interested person was not present during any discussion of the matter and did not vote on the matter in person or by proxy. When any such conflict of interest is relevant to a matter requiring action by the Board of Directors or any committee of the Board, the interested person shall disclose such conflict to the Board of Directors or such committee; and shall not vote on the matter. Further, the interested person having a conflict shall retire from the room in which the Board or the committee is meeting and shall not participate in any deliberation or decision regarding the matter under consideration. When there is a doubt as to whether a conflict of interest exists, the matter shall be resolved by a vote of the Board of Directors or the committee, as the case may be, excluding the interested person concerning whom the doubt has arisen. The Board of Directors, from time to time, shall report on its implementation of these guidelines and the status of any policy developments regarding compensation and conflicts of interest. Further, the Board of Directors shall report after having been alerted to specific instances when these guidelines have not been followed or any other issue regarding compensation or conflict of interest is determined to exist. Compensation Review Form 990, Part VI, Line 15a WBR establishes a rebuttable presumption that the compensation paid to the CEO and other executives is reasonable. WBR establishes a position by comparing the compensation of its CEO and other executives against 10 similar size nonprofits in WBRs peer group. The data used for the comparison is taken from the 990, annual report and audited financial statements from the 10 nonprofits. The final analysis is presented to the Board of Directors of WBR and salaries are approved yearly at the January board meeting. Process for Determining Compensation FORM 990, PART VI, LINE 15B Compensation is established for the Executive Director by the President after a thorough salary/market review. This salary/market review process was completed during the hiring process carried out in mid 2013. Each year the board evaluates the Chief Operating Officer's performance through an assessment process. The board uses this data to determine compensation. The senior staff has a comprehensive performance evaluation and compensation review done at the end of each calendar year. Salary is benchmarked every year vis-a-vis other similar organizations using Form 990 data. Documentation of the compensation review is contemporaneously documented in the Human Resources files. Governing Documents, Conflict of Interest & Financial Statements Form 990, Part VI, Line 19 The following documents are posted on the organization's website and available upon request: Articles of Incorporation, Bylaws, Conflict of Interest Policy, and Audited Financial Statements. World Bicycle Relief - Zambia PO Box 38991 Lusaka ZA Bike Relief ZA 501(c ) (3) WBR true Qhubeka The Motive Power Movement 30A Dias Crescent Douglasdale SF Bike Relief SF 501(c ) (3) WBR true World Bicycle Relief UK 1 St Georges Road Wimbeldon UK SW194DR Bike Relief UK 501(c ) (3) WBR true World Bicycle Relief Deutschland GmbH Romstrasse 1 Schweinfurt GM D-97424 Bike Relief GM 501(c ) (3) WBR true World Bicycle Relief - Australia 6 Macro Court Rowville AS VIC 3178 Bike Relief AS 501(c ) (3) WBR true WOLRD BICYCLE PRIVATE LIMITED 540 RORO CLOSE RUWA ZI SOCIAL ENTERP ZI WBR NFP C 604804 1006081 1.00000 true BUFFALO BICYCLE LLC SUITE 405 4TH FLOOR BARKLY WARF E PORT LOUIS MP BICYCLE SALES MP WBR NFP C 1432034 2722951 1.00000 true BUFFALO BICYCLE KENYA LIMITED LUTHER PLZ 1 FL NO 209/5447 MOI AVE Nairobi KE BICYCLE SALES KE WBR NFP C 458919 1014206 1.00000 true BUFFALO BICYCLE ZAMBIA LIMITED Plot No 2405 Kabelenga Road Lusaka ZA BICYCLE SALES ZA WBR NFP C 1133578 1426938 1.00000 true BUFFALO BICYCLE SOUTH AFRICA (PTY) LTD 1 SURREY PL 2 OCEANS HOUSE 104 MOUILLE PT SF 8005 BICYCLE SALES SF WBR NFP C 23416 1.00000 true false true false true true false false false false false false true true false true true true true true Qhubeka b 273605 FMV WBR Zimbabwe b 407417 FMV WBR Zambia d 1612542 FMV WBR Zimbabwe d 542944 FMV BBL Mauritius d 2377329 FMV BB Kenya d 894237 FMV WBR DE e 196380 FMV BBL Mauritius M 351878 FMV Qhubeka b 226326 FMV Qhubeka l 156252 FMV BBL Mauritius l 1864415 FMV BB Kenya l 138259 FMV BB Kenya Q 74956 FMV WBR DE s 197635 FMV WBR UK s 189146 FMV WBR Zambia b 270806 FMV BBL Mauritius b 426478 FMV WBR Kenya b 152323 FMV