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ObjectId: 202043219349300239 - Submission: 2020-11-16
TIN: 13-2535763
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
19
Open to Public Inspection
Name of the organization
Accion International
Employer identification number
13-2535763
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
ACCION FRONTIER INCLUSION FUND LP LLC
10 FAWCETT ST STE 204
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
8,327
17,364
ACCION INT
(2)
ACCION FRONTIER INCLUSION FUND GP LLC
10 FAWCETT ST STE 204
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
0
35,704,843
ACCION INT
(3)
ACCION GATEWAY FUND LLC
10 FAWCETT ST STE 204
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
16,625,311
194,335,251
ACCION INT
(4)
ACCION QUONA INCLUSION FUND GP LLC
10 FAWCETT ST STE 2014
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
6,971
8,936
ACCION INT
(5)
ACCION QUONA INCLUSION FUND LP LLC
10 FAWCETT ST STE 204
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
23,786
4,612,715
ACCION INT
(6)
ACCION VENTURE LAB GP LLC
10 FAWCETT STSTE204
CAMBRIDGE
,
MA
02138
SEE PART VII
DE
0
888
ACCION INT
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
FUNDACION CENTRO ACCION MICROEMPRESARIAL
CARRERA 7 146-65 7TH FLOOR
BOGOTA
,
D.C.
CO
See part VII
CO
FOUNDATION
ACCION INT
Yes
(2)
ACCION TECHNICAL ADVISORS INDIA
9/3 KAISER-E-HIND1 FLRICHMOND RD
BANGLORE
560025
IN
SEE PART VII
IN
SEC 8 CO
ACCION INT
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Page 2
Schedule R (Form 990) 2019
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
ACCION INVEST IN MICROFINANCE NIGERIA
INTERTRUST CORP SRV190 ELGIN AVE
GEORGE TOWN
,
GRAND CAYMAN
KY1-9005
CJ
SEE PART VII
CJ
SEE PART VII
277,251
6,276,078
100.000 %
No
(2)
ACCION AFRICA-ASIA INVESTMENT COMPANY
IFS COURT TWENTYEIGHT CYBERCITY
EBENE
MP
SEE PART VII
MP
SEE PART VII
14,102,600
7,709,935
100.000 %
No
(3)
ACCION CONSULTATION SVCS CO LTD
ROOM 606 BLD 3 WANDA PLAZANO93
BEIJING
,
CHAOYANG
CH
SEE PART VII
CH
SEE PART VII
116,777
87,379
99.000 %
No
Schedule R (Form 990) 2019
Page 3
Schedule R (Form 990) 2019
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
Yes
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
FUNDACION CENTRO ACCION MICROEMPRESARIAL
B
1,761,719
Cost
(2)
ACCION TECHNICAL ADVISORS INDIA
B
1,232,595
Cost
(3)
ACCION AFRICA ASIA INVESTMENT COMPANY
S
6,530,030
Cost
(4)
ACCION INVESTMENTS IN MICROFINANCE IN NIGERIA
B
2,862,770
Cost
(5)
FUNDACION CENTRO ACCION MICROEMPRESARIAL
E
8,000
Cost
(6)
ACCION (BEIJING)CONSULTATION SVCS COLTD
P
61,321
COST
Schedule R (Form 990) 2019
Page 4
Schedule R (Form 990) 2019
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2019
Page 5
Schedule R (Form 990) 2019
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. (see instructions).
Return Reference
Explanation
Schedule R, Part I, column (b):
PRIMARY ACTIVITY: 1. PROGRAM RELATED INVESTMENT 2. PROGRAM RELATED INVESTMENT 3. PROGRAM RELATED INVESTMENT 4. PROGRAM RELATED INVESTMENT 5. PROGRAM RELATED INVESTMENT 6. PROGRAM RELATED INVESTMENT
Schedule R, PART II, COLUMN (B):
PRIMARY ACTIVITY: 1. Technical Assistance & Education Related to Microfinance 2. Technical Assistance & Education Related to Microfinance
Schedule R, PART IV, COLUMN (A):
FULL NAME: 1. ACCION INVESTMENTS IN MICROFINANCE NIGERIA 3. ACCION (BEJING) CONSULTAtion SERVICES CO, LTD
Schedule R, PART IV, COLUMN (B):
PRIMARY ACTIVITY: 1. Program Related Investment 2. Program Related Investment 3. Technical assistance and education related to microfinance
Schedule R, PART IV, COLUMN (D):
Direct Controlling Entity: 1. ACCION GATEWAY FUND, LLC 2. ACCION GATEWAY FUND, LLC 3. Accion International
Schedule R (Form 990) 2019
Additional Data
Software ID:
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