TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201342279349302339 - Submission: 2013-08-15 TIN: 23-7069110

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

OXFAM-AMERICA INC

Employer identification number

23-7069110

Identifier	Return Reference	Explanation
ORGANIZATION MISSION STATEMENT	FORM 990:	PRIOR YEAR REFERS TO THE 5 MONTH PERIOD ENDED MARCH 31, 2012. THE FISCAL YEAR OF THE ORGANIZATION WAS CHANGED TO MARCH 31, EFFECTIVE MARCH 31, 2012 WHICH IS THE REASON FOR THE SHORT PRIOR YEAR.
	FORM 990, PART VI, SECTION B, LINE 11	THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY OA'S FINANCE DEPARTMENT UNDER DIRECTION OF THE CHIEF FINANCIAL OFFICER. THE COMPLETED RETURN IS REVIEWED BY OA'S CHIEF FINANCIAL OFFICER, AND SUBMITTED FOR REVIEW TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990 WAS PROVIDED TO THE FULL BOARD BEFORE FILING.
	FORM 990, PART VI, SECTION B, LINE 12C	ALL BOARD MEMBERS, OFFICER, AND KEY EMPLOYEES ARE EXPECTED TO REVEAL ANY POTENTIAL CONFLICT OF INTEREST. ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN A STATEMENT ANNUALLY, VERIFYING THAT THEY HAVE REVIEWED OA'S CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY ACTIVITY WHICH CONTRAVENES THE POLICY. DURING THE COURSE OF DELIBERATIONS, IF A DIRECTOR FINDS THAT HE HAS A CONFLICT OF INTEREST ON A MATTER AT HAND, HE/SHE MUST DECLARE IT AND EXCUSE THEMSELVES FROM THE DELIBERATIONS TO ALLOW THE OTHER DIRECTORS PRESENT TO DETERMINE THE BEST COURSE OF ACTION.
	FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE REGULARLY ENGAGES QUALIFIED INDEPENDENT CONSULTANTS TO ENSURE THAT TOTAL EXECUTIVE COMPENSATION IS BOTH COMPETITIVE AND REASONABLE AS COMPARED TO MARKET AND THAT IT CONFORMS TO IRS GUIDELINES. THE INDEPENDENT COMPENSATION CONSULTANTS THE COMMITTEE ENGAGED IN 2011 FOR THE EXECUTIVE COMPENSATION ANALYSES DETERMINED THAT COMPENSATION OF EXECUTIVES WAS REASONABLE AND COMPETITIVE AS COMPARED TO MARKET, AND WOULD NOT BE CONSIDERED EXCESSIVE UNDER INTERMEDIATE SANCTIONS PROVISIONS CONTAINED IN SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMMITTEE DECIDED TO TERMINATE THE EXECUTIVE BONUS PLAN AS OF NOVEMBER 1, 2010, AND THE INDEPENDENT CONSULTANTS SUGGESTED THE COMMITTEE CONSIDER A SUPPLEMENTAL BENEFIT IN ORDER TO BE MORE COMPETITIVE IN THE MARKET YET STILL WITHIN REASONABLENESS STANDARDS. ACCORDINGLY, IN 2012 THE COMPENSATION COMMITTEE ADDED A PROGRAM WHICH REQUIRES EXECUTIVES TO INVEST AFTER TAX INCOME INTO A LIMITED NUMBER OF BENEFIT PLANS. THE PROGRAM WAS MADE RETROACTIVE TO NOVEMBER 1, 2010. THEREFORE, DURING CALENDAR 2012 OXFAM INVESTED, ON BEHALF OF THE EXECUTIVES PARTICIPATING IN THE PROGRAM, BOTH THE RETROACTIVE AMOUNTS EARNED FROM NOVEMBER 2010 TO DECEMBER 2011 PLUS THE AMOUNTS EARNED IN CALENDAR 2012. THESE COMBINED AMOUNTS, COVERING TWENTY-SIX MONTHS (26), WERE REPORTED AS W-2 COMPENSATION FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2012 AND ARE INCLUDED AS REPORTABLE COMPENSATION IN PART VII. THEY ALSO APPEAR IN SCHEDULE J COLUMN B (II) (BONUS AND INCENTIVE COMPENSATION). THE AMOUNTS EARNED IN THE PROGRAM FROM NOVEMBER 2010 THROUGH DECEMBER 2011 CAN BE FOUND IN COLUMN F OF SCHEDULE J.
	FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL STATEMENTS ARE AVAILABLE ON THE OXFAM AMERICA (OA) WEBSITE AT HTTP://WWW.OXFAMAMERICA.ORG IN THE "WHO WE ARE" SECTION OF THE SITE. FINANCIAL INFORMATION IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG AND WWW.CHARITYNAVIGATOR.ORG. OA WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST.
	FORM 990, SCHEDULE L, PART III:	THE PRESIDENT OF OXFAM AMERICA, INC. (OA) AND ONE OTHER MEMBER OF THE OA BOARD OF DIRECTORS ARE MEMBERS OF THE BOARD OF DIRECTORS OF OXFAM INTERNATIONAL. OXFAM INTERNATIONAL'S BOARD MEMBERS CONSISTED OF REPRESENTATIVES FROM THE VARIOUS OXFAM ORGANIZATIONS THROUGHOUT THE WORLD. THIS RELATIONSHIP ENSURES THAT THE MISSION OF OXFAM IS CLEAR AND CONSISTENT AMONG ITS MEMBER ORGANIZATIONS. IN THE 12 MONTHS ENDED MARCH 31, 2013, OA MADE PAYMENTS OF $9,039,000 TO OXFAM INTERNATIONAL ET ALL, AND RECEIVED $956,000 FROM OXFAM INTERNATIONAL ET ALL. IN AN AGREEMENT DATED JULY 21, 2006, OXFAM PROVIDED GUARANTEES OF $1,000,000 FOR A LOAN FROM A BANK TO MICRO CREDIT ENTERPRISES (HEREIN "MCE"), A 501(C)(3) IRS NON-PROFIT ORGANIZATION, AND $1,000,000 FOR LOANS MADE BY MCE TO MICROCREDIT ORGANIZATIONS IN DEVELOPING COUNTRIES. MCE'S PURPOSE IS TO LEVERAGE PRIVATE CAPITAL TO HELP FINANCE MICRO-BUSINESSES OF IMPOVERISHED ENTREPRENEURS IN THE DEVELOPING WORLD. IN THE EVENT OF A DEFAULT, THE ALLOCATION OF LOSSES IS CALCULATED ON A PRO RATA BASIS AMONG ALL GUARANTORS. IN 2008, OXFAM RECORDED $100,000 IN ACCRUED GRANT EXPENSE TO RECOGNIZE THE FAIR VALUE OF THE GUARANTY. A DRAW OF $7,600 WAS MADE IN THE FISCAL YEAR ENDED OCTOBER 31ST, 2010. OXFAM TERMINATED THE GUARANTEE EFFECTIVE APRIL 22, 2012 THE FORMER CHAIRPERSON OF THE OA BOARD AND ANOTHER MEMBER OF THE OA BOARD ARE GUARANTORS OF MCE.

Identifier

Return Reference

Explanation

ORGANIZATION MISSION STATEMENT

FORM 990:

PRIOR YEAR REFERS TO THE 5 MONTH PERIOD ENDED MARCH 31, 2012. THE FISCAL YEAR OF THE ORGANIZATION WAS CHANGED TO MARCH 31, EFFECTIVE MARCH 31, 2012 WHICH IS THE REASON FOR THE SHORT PRIOR YEAR.

FORM 990, PART VI, SECTION B, LINE 11

THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY OA'S FINANCE DEPARTMENT UNDER DIRECTION OF THE CHIEF FINANCIAL OFFICER. THE COMPLETED RETURN IS REVIEWED BY OA'S CHIEF FINANCIAL OFFICER, AND SUBMITTED FOR REVIEW TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990 WAS PROVIDED TO THE FULL BOARD BEFORE FILING.

FORM 990, PART VI, SECTION B, LINE 12C

ALL BOARD MEMBERS, OFFICER, AND KEY EMPLOYEES ARE EXPECTED TO REVEAL ANY POTENTIAL CONFLICT OF INTEREST. ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN A STATEMENT ANNUALLY, VERIFYING THAT THEY HAVE REVIEWED OA'S CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY ACTIVITY WHICH CONTRAVENES THE POLICY. DURING THE COURSE OF DELIBERATIONS, IF A DIRECTOR FINDS THAT HE HAS A CONFLICT OF INTEREST ON A MATTER AT HAND, HE/SHE MUST DECLARE IT AND EXCUSE THEMSELVES FROM THE DELIBERATIONS TO ALLOW THE OTHER DIRECTORS PRESENT TO DETERMINE THE BEST COURSE OF ACTION.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE REGULARLY ENGAGES QUALIFIED INDEPENDENT CONSULTANTS TO ENSURE THAT TOTAL EXECUTIVE COMPENSATION IS BOTH COMPETITIVE AND REASONABLE AS COMPARED TO MARKET AND THAT IT CONFORMS TO IRS GUIDELINES. THE INDEPENDENT COMPENSATION CONSULTANTS THE COMMITTEE ENGAGED IN 2011 FOR THE EXECUTIVE COMPENSATION ANALYSES DETERMINED THAT COMPENSATION OF EXECUTIVES WAS REASONABLE AND COMPETITIVE AS COMPARED TO MARKET, AND WOULD NOT BE CONSIDERED EXCESSIVE UNDER INTERMEDIATE SANCTIONS PROVISIONS CONTAINED IN SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMMITTEE DECIDED TO TERMINATE THE EXECUTIVE BONUS PLAN AS OF NOVEMBER 1, 2010, AND THE INDEPENDENT CONSULTANTS SUGGESTED THE COMMITTEE CONSIDER A SUPPLEMENTAL BENEFIT IN ORDER TO BE MORE COMPETITIVE IN THE MARKET YET STILL WITHIN REASONABLENESS STANDARDS. ACCORDINGLY, IN 2012 THE COMPENSATION COMMITTEE ADDED A PROGRAM WHICH REQUIRES EXECUTIVES TO INVEST AFTER TAX INCOME INTO A LIMITED NUMBER OF BENEFIT PLANS. THE PROGRAM WAS MADE RETROACTIVE TO NOVEMBER 1, 2010. THEREFORE, DURING CALENDAR 2012 OXFAM INVESTED, ON BEHALF OF THE EXECUTIVES PARTICIPATING IN THE PROGRAM, BOTH THE RETROACTIVE AMOUNTS EARNED FROM NOVEMBER 2010 TO DECEMBER 2011 PLUS THE AMOUNTS EARNED IN CALENDAR 2012. THESE COMBINED AMOUNTS, COVERING TWENTY-SIX MONTHS (26), WERE REPORTED AS W-2 COMPENSATION FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2012 AND ARE INCLUDED AS REPORTABLE COMPENSATION IN PART VII. THEY ALSO APPEAR IN SCHEDULE J COLUMN B (II) (BONUS AND INCENTIVE COMPENSATION). THE AMOUNTS EARNED IN THE PROGRAM FROM NOVEMBER 2010 THROUGH DECEMBER 2011 CAN BE FOUND IN COLUMN F OF SCHEDULE J.

FORM 990, PART VI, SECTION C, LINE 19

FINANCIAL STATEMENTS ARE AVAILABLE ON THE OXFAM AMERICA (OA) WEBSITE AT HTTP://WWW.OXFAMAMERICA.ORG IN THE "WHO WE ARE" SECTION OF THE SITE. FINANCIAL INFORMATION IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG AND WWW.CHARITYNAVIGATOR.ORG. OA WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST.

FORM 990, SCHEDULE L, PART III:

THE PRESIDENT OF OXFAM AMERICA, INC. (OA) AND ONE OTHER MEMBER OF THE OA BOARD OF DIRECTORS ARE MEMBERS OF THE BOARD OF DIRECTORS OF OXFAM INTERNATIONAL. OXFAM INTERNATIONAL'S BOARD MEMBERS CONSISTED OF REPRESENTATIVES FROM THE VARIOUS OXFAM ORGANIZATIONS THROUGHOUT THE WORLD. THIS RELATIONSHIP ENSURES THAT THE MISSION OF OXFAM IS CLEAR AND CONSISTENT AMONG ITS MEMBER ORGANIZATIONS. IN THE 12 MONTHS ENDED MARCH 31, 2013, OA MADE PAYMENTS OF $9,039,000 TO OXFAM INTERNATIONAL ET ALL, AND RECEIVED $956,000 FROM OXFAM INTERNATIONAL ET ALL. IN AN AGREEMENT DATED JULY 21, 2006, OXFAM PROVIDED GUARANTEES OF $1,000,000 FOR A LOAN FROM A BANK TO MICRO CREDIT ENTERPRISES (HEREIN "MCE"), A 501(C)(3) IRS NON-PROFIT ORGANIZATION, AND $1,000,000 FOR LOANS MADE BY MCE TO MICROCREDIT ORGANIZATIONS IN DEVELOPING COUNTRIES. MCE'S PURPOSE IS TO LEVERAGE PRIVATE CAPITAL TO HELP FINANCE MICRO-BUSINESSES OF IMPOVERISHED ENTREPRENEURS IN THE DEVELOPING WORLD. IN THE EVENT OF A DEFAULT, THE ALLOCATION OF LOSSES IS CALCULATED ON A PRO RATA BASIS AMONG ALL GUARANTORS. IN 2008, OXFAM RECORDED $100,000 IN ACCRUED GRANT EXPENSE TO RECOGNIZE THE FAIR VALUE OF THE GUARANTY. A DRAW OF $7,600 WAS MADE IN THE FISCAL YEAR ENDED OCTOBER 31ST, 2010. OXFAM TERMINATED THE GUARANTEE EFFECTIVE APRIL 22, 2012 THE FORMER CHAIRPERSON OF THE OA BOARD AND ANOTHER MEMBER OF THE OA BOARD ARE GUARANTORS OF MCE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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