TY 2015 Form 990 Schedule O

efile Public Visual Render ObjectId: 201710739349300111 - Submission: 2017-03-14 TIN: 98-0404435

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

GLOBAL ALLIANCE FOR IMPROVED NUTRITION

Employer identification number

98-0404435

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 8B	GAIN DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	THE MANAGER FOR U.S. FINANCE & ADMINISTRATION COLLATED THE INFORMATION FROM FINANCE, HUMAN RESOURCES AND LEGAL FOR THE FORM 990. THE FORM WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND WAS REVIEWED BY THE HEAD OF FINANCE AND THE CHIEF FINANCIAL OFFICER. IF THERE WERE ANY ISSUES DEEMED SIGNIFICANT AS NOTED BY THE CFO, THEY WERE BROUGHT TO THE ATTENTION OF THE CHIEF EXECUTIVE OFFICER AND THE GOVERNING BODY. A FINAL COPY OF THE FORM 990 WAS PROVIDED TO THE FULL BOARD BEFORE IT WAS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	GAIN HAS A CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS. A QUESTIONNAIRE IS COMPLETED AT THE BEGINNING OF EACH MEMBER'S TERM AND AT EACH RENEWAL. MEMBERS ARE REQUESTED TO UPDATE SUCH QUESTIONNAIRE PRIOR TO EACH BOARD MEETING OR AT ANY OTHER TIME. ANY DISCLOSED CONFLICT IS REPORTED BACK BY THE EXECUTIVE DIRECTOR TO THE FULL BOARD AND, IF CONSIDERED A CONFLICT, THE BOARD MEMBER RECUSES HIMSELF FROM THE RELEVANT DISCUSSION/DECISION MATTER. GAIN GRANT AGREEMEENTS ALSO INCLUDE A CONFLICT OF INTEREST PROVISION FOR RECIPIENTS TO ABIDE BY. THE CONFLICT OF INTEREST POLICY IS ALSO ADDRESSED IN GAIN'S EMPLOYEE HANDBOOK AND FRAUD AND CORRUPTION PREVENTION POLICY, WHICH APPLIES TO ALL STAFF.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION AND BENEFIT PAYMENTS TO DIRECTORS AND EMPLOYEE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER ARE DECIDED BY THE GOVERNING BOARD. THE BOARD USED SALARY REPORTS FROM OUTSIDE COMPENSATION CONSULTANTS. THE REVIEW WAS DOCUMENTED AT AN IN-CAMERA SESSION WITH THE CEO. FOR TOP MANAGEMENT OFFICIALS, THE COMPENSATION COMMITTEE USES BENCHMARKING TO DECIDE THE PAY WHICH IS THEN APPROVED BY THE CEO. THE LAST SALARY REVIEW TOOK PLACE IN NOVEMBER 2015.
FORM 990, PART VI, SECTION C, LINE 19	STATUTES AND BYLAWS AND AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE ON THE WEBSITE. CURRENTLY, THE CONFLICT OF INTEREST DOCUMENTATION IS NOT AVAILABLE.
FORM 990, PART VII, SECTION A, FORMER:	JOHN FAIRHURST IS CONSIDERED A FORMER OFFICER BECAUSE HE RECEIVED COMPENSATION OVER $100,000 DURING THE CALENDAR YEAR FALLING WITHIN THE TAX YEAR. HOWEVER, HE DID NOT SERVE AS AN OFFICER AT ANY TIME DURING THE TAX YEAR. THESE TWO FACTS REQUIRE HIM TO BE DISCLOSED AS A FORMER OFFICER ON PART VII OF THE RETURN. HOWEVER, ALL COMPENSATION RELATES TO HIS SERVICE DURING THE CALENDAR YEAR IN WHICH HE WAS AN OFFICER OF THE ORGANIZATION. FORM 990, PART VII, SECTION A, EXECUTIVE DIRECTOR: GAIN'S EXECUTIVE DIRECTOR DEPARTED GAIN PRIOR TO THE END OF FY16. GAIN'S NEW EXECUTIVE DIRECTOR BEGAN ON 1 OCTOBER 2017. IN RECRUITING A NEW EXECUTIVE DIRECTOR, TOTAL COMPENSATION WAS REDUCED BY MORE THAN 30%.
FORM 990, PART IX, LINE 11G	ADMINISTRATIVE SUPPORT: PROGRAM SERVICE EXPENSES 341,992. MANAGEMENT AND GENERAL EXPENSES 29,832. FUNDRAISING EXPENSES 7,762. TOTAL EXPENSES 379,586. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 237,300. MANAGEMENT AND GENERAL EXPENSES 20,700. FUNDRAISING EXPENSES 5,386. TOTAL EXPENSES 263,386. HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 34,897. MANAGEMENT AND GENERAL EXPENSES 3,044. FUNDRAISING EXPENSES 792. TOTAL EXPENSES 38,733. LAB ASSESSMENTS: PROGRAM SERVICE EXPENSES 355,950. MANAGEMENT AND GENERAL EXPENSES 31,050. FUNDRAISING EXPENSES 8,079. TOTAL EXPENSES 395,079. MANAGEMENT CONSULTING: PROGRAM SERVICE EXPENSES 348,971. MANAGEMENT AND GENERAL EXPENSES 30,441. FUNDRAISING EXPENSES 7,921. TOTAL EXPENSES 387,333. PROGRAM MANAGEMENT: PROGRAM SERVICE EXPENSES 1,221,397. MANAGEMENT AND GENERAL EXPENSES 106,545. FUNDRAISING EXPENSES 27,723. TOTAL EXPENSES 1,355,665. RESEARCH/PUBLICATIONS: PROGRAM SERVICE EXPENSES 2,121,742. MANAGEMENT AND GENERAL EXPENSES 185,084. FUNDRAISING EXPENSES 48,158. TOTAL EXPENSES 2,354,984. TECHNICAL ASSISTANCE: PROGRAM SERVICE EXPENSES 1,556,409. MANAGEMENT AND GENERAL EXPENSES 135,769. FUNDRAISING EXPENSES 35,327. TOTAL EXPENSES 1,727,505.
FORM 990, SCHEDULE R:	GAIN CANADA IS ORGANIZED AS A SINGLE MEMBER NOT-FOR-PROFIT IN CANADA. HOWEVER, CANADA DOES NOT HAVE AN ENTITY STRUCTURE EQUIVALENT TO A SINGLE MEMBER LLC. GAIN TREATS GAIN CANADA THE SAME AS ITS OTHER DISREGARDED ENTITIES AND ITS ACTIVITIES ARE CONSOLIDATED IN GAIN'S AUDIT REPORT. BECAUSE GAIN IS THE SOLE MEMBER OF GAIN CANADA, FOR PURPOSES OF THIS FORM 990, GAIN CANADA HAS BEEN DISCLOSED AS A DISREGARDED ENTITY ON SCHEDULE R.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 8B

GAIN DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.

FORM 990, PART VI, SECTION B, LINE 11

THE MANAGER FOR U.S. FINANCE & ADMINISTRATION COLLATED THE INFORMATION FROM FINANCE, HUMAN RESOURCES AND LEGAL FOR THE FORM 990. THE FORM WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND WAS REVIEWED BY THE HEAD OF FINANCE AND THE CHIEF FINANCIAL OFFICER. IF THERE WERE ANY ISSUES DEEMED SIGNIFICANT AS NOTED BY THE CFO, THEY WERE BROUGHT TO THE ATTENTION OF THE CHIEF EXECUTIVE OFFICER AND THE GOVERNING BODY. A FINAL COPY OF THE FORM 990 WAS PROVIDED TO THE FULL BOARD BEFORE IT WAS FILED WITH THE IRS.

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

GAIN HAS A CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS. A QUESTIONNAIRE IS COMPLETED AT THE BEGINNING OF EACH MEMBER'S TERM AND AT EACH RENEWAL. MEMBERS ARE REQUESTED TO UPDATE SUCH QUESTIONNAIRE PRIOR TO EACH BOARD MEETING OR AT ANY OTHER TIME. ANY DISCLOSED CONFLICT IS REPORTED BACK BY THE EXECUTIVE DIRECTOR TO THE FULL BOARD AND, IF CONSIDERED A CONFLICT, THE BOARD MEMBER RECUSES HIMSELF FROM THE RELEVANT DISCUSSION/DECISION MATTER. GAIN GRANT AGREEMEENTS ALSO INCLUDE A CONFLICT OF INTEREST PROVISION FOR RECIPIENTS TO ABIDE BY. THE CONFLICT OF INTEREST POLICY IS ALSO ADDRESSED IN GAIN'S EMPLOYEE HANDBOOK AND FRAUD AND CORRUPTION PREVENTION POLICY, WHICH APPLIES TO ALL STAFF.

FORM 990, PART VI, SECTION B, LINE 15A

COMPENSATION AND BENEFIT PAYMENTS TO DIRECTORS AND EMPLOYEE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER ARE DECIDED BY THE GOVERNING BOARD. THE BOARD USED SALARY REPORTS FROM OUTSIDE COMPENSATION CONSULTANTS. THE REVIEW WAS DOCUMENTED AT AN IN-CAMERA SESSION WITH THE CEO. FOR TOP MANAGEMENT OFFICIALS, THE COMPENSATION COMMITTEE USES BENCHMARKING TO DECIDE THE PAY WHICH IS THEN APPROVED BY THE CEO. THE LAST SALARY REVIEW TOOK PLACE IN NOVEMBER 2015.

FORM 990, PART VI, SECTION C, LINE 19

STATUTES AND BYLAWS AND AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE ON THE WEBSITE. CURRENTLY, THE CONFLICT OF INTEREST DOCUMENTATION IS NOT AVAILABLE.

FORM 990, PART VII, SECTION A, FORMER:

JOHN FAIRHURST IS CONSIDERED A FORMER OFFICER BECAUSE HE RECEIVED COMPENSATION OVER $100,000 DURING THE CALENDAR YEAR FALLING WITHIN THE TAX YEAR. HOWEVER, HE DID NOT SERVE AS AN OFFICER AT ANY TIME DURING THE TAX YEAR. THESE TWO FACTS REQUIRE HIM TO BE DISCLOSED AS A FORMER OFFICER ON PART VII OF THE RETURN. HOWEVER, ALL COMPENSATION RELATES TO HIS SERVICE DURING THE CALENDAR YEAR IN WHICH HE WAS AN OFFICER OF THE ORGANIZATION. FORM 990, PART VII, SECTION A, EXECUTIVE DIRECTOR: GAIN'S EXECUTIVE DIRECTOR DEPARTED GAIN PRIOR TO THE END OF FY16. GAIN'S NEW EXECUTIVE DIRECTOR BEGAN ON 1 OCTOBER 2017. IN RECRUITING A NEW EXECUTIVE DIRECTOR, TOTAL COMPENSATION WAS REDUCED BY MORE THAN 30%.

FORM 990, PART IX, LINE 11G

ADMINISTRATIVE SUPPORT: PROGRAM SERVICE EXPENSES 341,992. MANAGEMENT AND GENERAL EXPENSES 29,832. FUNDRAISING EXPENSES 7,762. TOTAL EXPENSES 379,586. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 237,300. MANAGEMENT AND GENERAL EXPENSES 20,700. FUNDRAISING EXPENSES 5,386. TOTAL EXPENSES 263,386. HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 34,897. MANAGEMENT AND GENERAL EXPENSES 3,044. FUNDRAISING EXPENSES 792. TOTAL EXPENSES 38,733. LAB ASSESSMENTS: PROGRAM SERVICE EXPENSES 355,950. MANAGEMENT AND GENERAL EXPENSES 31,050. FUNDRAISING EXPENSES 8,079. TOTAL EXPENSES 395,079. MANAGEMENT CONSULTING: PROGRAM SERVICE EXPENSES 348,971. MANAGEMENT AND GENERAL EXPENSES 30,441. FUNDRAISING EXPENSES 7,921. TOTAL EXPENSES 387,333. PROGRAM MANAGEMENT: PROGRAM SERVICE EXPENSES 1,221,397. MANAGEMENT AND GENERAL EXPENSES 106,545. FUNDRAISING EXPENSES 27,723. TOTAL EXPENSES 1,355,665. RESEARCH/PUBLICATIONS: PROGRAM SERVICE EXPENSES 2,121,742. MANAGEMENT AND GENERAL EXPENSES 185,084. FUNDRAISING EXPENSES 48,158. TOTAL EXPENSES 2,354,984. TECHNICAL ASSISTANCE: PROGRAM SERVICE EXPENSES 1,556,409. MANAGEMENT AND GENERAL EXPENSES 135,769. FUNDRAISING EXPENSES 35,327. TOTAL EXPENSES 1,727,505.

FORM 990, SCHEDULE R:

GAIN CANADA IS ORGANIZED AS A SINGLE MEMBER NOT-FOR-PROFIT IN CANADA. HOWEVER, CANADA DOES NOT HAVE AN ENTITY STRUCTURE EQUIVALENT TO A SINGLE MEMBER LLC. GAIN TREATS GAIN CANADA THE SAME AS ITS OTHER DISREGARDED ENTITIES AND ITS ACTIVITIES ARE CONSOLIDATED IN GAIN'S AUDIT REPORT. BECAUSE GAIN IS THE SOLE MEMBER OF GAIN CANADA, FOR PURPOSES OF THIS FORM 990, GAIN CANADA HAS BEEN DISCLOSED AS A DISREGARDED ENTITY ON SCHEDULE R.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

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