2024-10-25T09:00:19-07:00 2024-06-30 731460911 HBC CPAs & Advisors 9905 N May Avenue Oklahoma City OK 73120 990 2023-07-01 730707328 WORLD NEIGHBORS INC WORL 4057529700 5600 NORTH MAY AVE SUITE 160 OKLAHOMA CITY OK 73112 ROBERT LACHANCE CPA CFO 2024-10-25 true true Christopher Heim CPA P01332237 4058487797 2023 2024-10-15 13:58:12Z KATE SCHECTER PHD 5600 NORTH MAY AVE SUITE 160 OKLAHOMA CITY OK 731124222 8363441 false X www.wn.org X 1951 OK OUR MISSION: WORLD NEIGHBORS INSPIRES PEOPLE AND STRENGTHENS COMMUNITIES TO FIND LASTING SOLUTIONS TO HUNGER, POVERTY AND DISEASE, AND TO PROMOTE A HEALTHY ENVIRONMENT.OUR PURPOSE: WORLD NEIGHBORS' PURPOSE IS TO STRENGTHEN THE CAPACITY OF MARGINALIZED COMMUNITIES TO MEET THEIR BASIC NEEDS AND TO DETERMINE AND SUSTAIN AN EQUITABLE AND INCLUSIVE DEVELOPMENT PROCESS. 13 13 4 2659 0 4147223 6858045 3447 3463 -404526 544204 150143 -79398 3896287 7326314 1823528 2597769 0 1631936 1603244 23093 0 282825 940991 998180 4419548 5199193 -523261 2127121 14188707 17177269 632313 569332 13556394 16607937 WORLD NEIGHBORS INSPIRES PEOPLE AND STRENGTHENS COMMUNITIES TO FIND LASTING SOLUTIONS TO HUNGER, POVERTY AND DISEASE, AND TO PROMOTE A HEALTHY ENVIRONMENT. false false 4603527 2597769 3463 PROGRAM SERVICE ACCOMPLISHMENTS INCLUDE INTERNATIONAL PROGRAMS, PUBLIC EDUCATION, OVERSEAS PROGRAM SERVICES AND PROGRAM FAMILIARIZATION.OUR RATIO OF PROGRAM/ADMINISTRATIVE EXPENSES IS APPROXIMATELY 89%/11%. THERE ARE A NUMBER OF REALITIES THAT LEAD WORLD NEIGHBORS TO THIS PROGRAM/ADMINISTRATIVE RATIO: 1)WE RELY ON NUMEROUS SMALL,INDIVIDUAL DONORS AND FOUNDATIONS FOR OUR FINANCIAL SUPPORT AND REQUIRE MORE TIME BY STAFF TO SUPPORT THESE RELATIONSHIPS. THIS HAS ALLOWED US TO DEVELOP OUR UNIQUE AND HIGHLY SUCCESSFUL PROGRAM METHODOLOGY THAT IS NOT DRIVEN BY ANY ONE PERSON'S OR ORGANIZATION'S AGENDA. 2) OUR PROGRAMS ARE UNDERTAKEN BY THOUSANDS OF COMMUNITY VOLUNTEERS WHO IMPLEMENT PROJECTS FOR THEMSELVES. THESE EFFORTS ARE NOT REFLECTED IN DOLLARS, THUS KEEPING OUR PROGRAM COSTS LOW. WE ALSO DO NOT CONSTRUCT BUILDINGS OR PROVIDE OTHER EQUIPMENT OR FACILITIES - COSTS THAT TYPICALLY BOOST PROGRAM COSTS TO HIGHER LEVELS. 4603527 true true false false false true false false false true true false false true true true true false false true true true false false false false false true false true false false false false false false false false false false false false false false false false false true 14 0 true 4 true false true OC false false false false false 0 false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY X X ROBERT LACHANCE CFO 4052860805 5600 N MAY AVE STE 160 OKLAHOMA CITY OK 731124222 KATE SCHECTER PHD President & CEO 50.00 0.00 X 232336 0 47470 ROBERT LACHANCE CPA CFO 50.00 0.00 X 146905 0 28289 BECKY COLLINS BOARD CHAIR 5.00 0.00 X X 0 0 0 ANITA KENDRICK VICE-CHAIR 5.00 0.00 X X 0 0 0 BETH MC LAUGHLIN Treasurer 5.00 0.00 X X 0 0 0 MARA TSHIBAKA CICHOCKI Secretary 5.00 0.00 X X 0 0 0 TOMMY BARROW Trustee 2.00 0.00 X 0 0 0 MARTHA BURGER Trustee 2.00 0.00 X 0 0 0 JIM FALK Trustee 2.00 0.00 X 0 0 0 MINDY GALOOB Trustee 2.00 0.00 X 0 0 0 HELEN LOWMAN PHD Trustee 2.00 0.00 X 0 0 0 WAYNE MOYER PHD Trustee 2.00 0.00 X 0 0 0 UJJWAL PRADHAN Trustee 2.00 0.00 X 0 0 0 NANI PYBUS PHD CRA Trustee 2.00 0.00 X 0 0 0 JAY SHANKER JD Trustee Part Yr 2.00 0.00 X 0 0 0 CLAYTON TAYLOR Trustee 2.00 0.00 X 0 0 0 379241 75759 2 false true false 0 8727 2406138 4443180 6858045 SUBLEASE RENTAL INCOME 900099 3463 3463 3463 384260 384260 0 14151 14151 0 1197071 1037127 159944 159944 159944 0 0 0 MISCELLANEOUS 900099 38684 38684 PAYOUTS TO ANNUITANTS 900099 5683 5683 SPLIT-INTEREST AGREEMENTS 900099 -137916 -137916 -93549 7326314 42147 426122 1251337 1251337 0 1346432 1346432 0 455000 213535 131621 109844 0 902112 814436 33899 53777 6252 3601 1200 1451 168280 160804 1537 5939 71600 52572 9748 9280 0 2029 2029 83858 67544 14316 1998 0 0 40219 40219 0 14 14 29670 25532 1888 2250 40800 23677 8185 8938 0 149120 123233 18460 7427 193772 171382 5790 16600 0 46178 41467 1190 3521 0 0 109087 93835 14393 859 37664 21845 13182 2637 CONTRACT SERVICES 217328 160305 13035 43988 FINANCIAL EXPENSES 29569 25118 3150 1301 Printing and Publications 18872 4843 1028 13001 0 5199193 4603527 312841 282825 62948 66789 841617 593037 161293 241948 0 0 0 0 0 101173 191216 680828 462879 235072 217949 6606018 8995690 0 0 0 6180586 6870640 14188707 17177269 84042 89678 113777 37555 434494 442099 632313 569332 X 4503242 6616056 9053152 9991881 13556394 16607937 14188707 17177269 2127121 924422 X false true X true true true X 3058964 2874558 3666987 4132223 6858045 20590777 0 0 3058964 2874558 3666987 4132223 6858045 20590777 1998917 18591860 348676 302006 295883 323009 398411 1667985 0 6828 17775 3640 27090 38684 94017 22352779 6910 0.83170 0.80720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 24000 610170 true true 5672325 950835 788496 186000 7225656 5072482 281376 511967 193500 5672325 5888859 167176 -798553 185000 5072482 4849336 72670 1127853 161000 5888859 4605729 261740 149367 167500 4849336 0.66000 0.34000 true false false 25202 25042 160 220694 189153 31541 434932 248684 186248 217949 ASSETS HELD IN TRUSTS 800876 BENEFICIAL INTEREST ASSTS HELD BY OTHERS 3811147 BENEFICIAL INTEREST IN REMAINDER TRUSTS 1964253 OIL, GAS AND MINERAL INTERESTS 49801 OPERATING LEASE RIGHT-OF-USE ASSETS 244563 6870640 ACTUARIAL LIABILITY - GIFT ANNUITIES 38095 OBLIGATIONS - SPLIT-INTEREST TRUSTS 154917 OPERATING LEASE LIABILITIES 249087 442099 X 8213550 924422 3033 927455 7286095 40219 40219 7326314 5162007 3033 3033 5158974 40219 40219 5199193 Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENTS ARE HELD IN PERPETUITY. INVESTMENT INCOME IS EXPENDED BASED ON SPECIFIC DONOR REQUIREMENTS FOR THE PROGRAMS AND OPERATIONS OF WORLD NEIGHBORS. Part X : FIN48 Footnote WORLD NEIGHBORS IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. WORLD NEIGHBORS EVALUATES AND ACCOUNTS FOR ITS UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH CURRENT ACCOUNTING GUIDANCE, INCLUDING WORLD NEIGHBORS' TAX POSITION AS A TAX-EXEMPT, NOT-FOR-PROFIT ENTITY. THROUGH WORLD NEIGHBORS' EVALUATION OF ITS UNCERTAIN TAX POSITIONS, MANAGEMENT HAS DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF JUNE 30, 2024 AND 2023 WHICH WOULD REQUIRE WORLD NEIGHBORS TO RECORD A LIABILITY FOR THE UNCERTAIN TAX POSITIONS IN ITS FINANCIAL STATEMENTS. WORLD NEIGHBORS' FORM 990, "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX", FOR THE YEARS ENDED JUNE 30, 2021 AND THEREAFTER ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER FILING. true SOUTH AMERICA 2 10 PROGRAM SERVICES SEE ATTACHMENT 164190 SUB-SAHARAN AFRICA 2 7 PROGRAM SERVICES SEE ATTACHMENT 222034 SOUTH ASIA 1 4 PROGRAM SERVICES SEE ATTACHMENT 140903 EAST ASIA AND PACIFIC 2 21 PROGRAM SERVICES SEE ATTACHMENT 684577 CENTRAL AMERICA AND THE CARIBB 2 8 PROGRAM SERVICES SEE ATTACHMENT 38640 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING SEE SCHEDULE I 1251337 SUB-SAHARAN AFRICA 0 0 GRANTMAKING SEE PART II 96088 9 50 9 50 2597769 2597769 SUB-SAHARA AFRI FARMER CONFER. 96088 CASH DISBURS 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US TRANSFERS ARE EXPEDITED TO EACH FIELD COUNTRY OFFICE EITHER FROM HEADQUARTERS OR BY DIRECT TRANSFER FROM THE DONOR. ALL AMOUNTS RECEIVED BY THE COUNTRY OFFICES ARE DEPOSITED INTO A LOCAL BANK ACCOUNT AND EXPENSES AND/OR PAYMENTS TO PROGRAM PARTNERS ARE EFFECTED THROUGH THIS BANK ACCOUNT. ACTUAL EXPENSES FOR EACH OFFICE ARE COMPARED TO THE APPROVED BUDGETED EXPENSES AND VARIATIONS ARE EXTRACTED. THE REASONS FOR THESE VARIATIONS ARE DOCUMENTED IN A NARRATIVE REPORT WHICH IS SHARED AND REVIEWED BY THE MANAGEMENT TEAM ON A MONTHLY BASIS, AND BY THE BOARD ON A QUARTERLY BASIS. MID-FISCAL YEAR, THE APPROVED BUDGET IS REFORECASTED AND ADJUSTED TO TAKE INTO CONSIDERATION ACTUAL YEAR TO DATE PERFORMANCE AS WELL AS CHANGING CIRCUMSTANCES, CHALLENGES AND/OR OPPORTUNITIES IN THE RESPECTIVE COUNTRY.FOR SEVERAL COUNTRY OFFICES, INDEPENDENT STATUTORY AUDITS ARE CONDUCTED ANNUALLY. IN ADDITION, WORLD NEIGHBORS HAS DEVELOPED AN INTERNAL AUDIT PROGRAM DESIGNED TO ENSURE THAT ON AN ONGOING BASIS, ALL FIELD OFFICE TRANSACTIONS ARE REVIEWED FOR COMPLIANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES AND ACCEPTABLE FINANCIAL AND ACCOUNTING REQUIREMENTS. THIS IS COMPLEMENTARY TO THE ANNUAL EXTERNAL AUDIT CONDUCTED BY AN INDEPENDENT AUDITOR AT WORLD NEIGHBORS' OKLAHOMA CITY HEADQUARTERS. PROGRAM RESULTS ARE REVIEWED MONTHLY TO ENSURE THAT EXPECTATIONS ARE MET AND THAT RESOURCES ARE BEING CHANNELED TO THE PROGRAMS AND PROJECTS AS PER WORLD NEIGHBORS' MANDATE AND/OR THE SPECIFIC DIRECTION OF THE DONOR. Part I, Line 3f - Investments and Expenditures WORLD NEIGHBORS IS AN INTERNATIONAL DEVELOPMENT ORGANIZATION STRIVING TO ELIMINATE HUNGER, POVERTY AND DISEASE IN THE MOST DEPRIVED RURAL VILLAGES IN LATIN AMERICA AND THE CARIBBEAN, AFRICA, SOUTH ASIA AND SOUTHEAST ASIA. WORLD NEIGHBORS INVESTS IN PEOPLE AND THEIR COMMUNITIES BY TRAINING AND INSPIRING THEM TO CREATE THEIR OWN LIFE-CHANGING SOLUTIONS THROUGH PROGRAMS IN AGRICULTURE, LITERACY, WATER, HEALTH, ENVIRONMENTAL PROTECTION, AND SAVINGS & CREDIT.SINCE 1951, MORE THAN 29 MILLION PEOPLE IN 45 COUNTRIES HAVE TRANSFORMED THEIR LIVES WITH THE SUPPORT OF WORLD NEIGHBORS. WORLD NEIGHBORS DOES NOT GIVE AWAY FOOD OR MATERIAL AID. INSTEAD, WE TAKE A BIG PICTURE INTEGRATED APPROACH, FOCUSING ON THE ENTIRE COMMUNITY, RATHER THAN ON ONE ISSUE. WORLD NEIGHBORS HAS FOUND THAT PROBLEMS AND ISSUES WITHIN A COMMUNITY ARE ALL INTERRELATED AND THAT YOU CANNOT SOLVE ONE PROBLEM IN ISOLATION. WORLD NEIGHBORS LISTENS TO PEOPLE WITHOUT PREDETERMINED IDEAS, TO IDENTIFY AND ADDRESS THEIR NEEDS, RESULTING IN GREATER COMMUNITY INVOLVEMENT AND LONG-LASTING IMPACT. WORLD NEIGHBORS PROVIDES KNOWLEDGE AND TRAINING SO PEOPLE GAIN SKILLS AND CONFIDENCE, THEN LOCAL LEADERS AND ORGANIZATIONS EMERGE AND WORK TOGETHER TO CARRY ON THE WORK. THIS MAKES WORLD NEIGHBORS' PROGRAMS VERY EFFICIENT AND CREATES LASTING CHANGE RATHER THAN A SHORT-TERM FIX. LISTED BELOW IS A SUMMARY OF ACTIVITIES, BY REGION, THAT WORLD NEIGHBORS IS CURRENTLY INVOLVED IN WITH LOCAL COMMUNITIES:CARIBBEAN (HAITI)- SUSTAINABLE AGRICULTURE, COMMUNITY AND REPRODUCTIVE HEALTH, SAVINGS & CREDIT, HOUSEHOLD INCOME ENHANCEMENT, REDUCTION OF ENVIRONMENTAL DEGRADATION, NATURAL RESOURCE MANAGEMENT, CHILD NUTRITION, GENDER EQUITY, WOMEN'S EMPOWERMENT AND WATER, SANITATION AND HYGIENE (WASH).CENTRAL AMERICA (GUATEMALA)- FOOD SECURITY ENHANCEMENT, SUSTAINABLE AGRICULTURAL PRACTICES, FAMILY HEALTH AND PLANNING, SAVINGS & CREDIT, HOUSEHOLD INCOME ENHANCEMENT, COMMUNITY CAPACITY BUILDING, GENDER EQUITY, WOMEN'S EMPOWERMENT AND WASH.SOUTH AMERICA (BOLIVIA & PERU)- SAVINGS & CREDIT, HOUSEHOLD INCOME ENHANCEMENT, SUSTAINABLE AGRICULTURE, NATURAL RESOURCE MANAGEMENT, WATER HARVESTING AND IRRIGATION, NUTRITION AND FOOD SECURITY, GENDER EQUITY, WOMEN'S EMPOWERMENT AND COMMUNITY CAPACITY BUILDING. IN ADDITION, RESEARCH ON SOIL, FORAGE, FALLOWS, LANDSCAPES AND RURAL LIVELIHOODS, AND ADAPTATION AND MITIGATION TO CLIMATE CHANGE.WEST AFRICA (BURKINA FASO & MALI)- SUSTAINABLE AGRICULTURE, INDIGENOUS SOIL AND WATER CONSERVATION, RURAL LIVELIHOODS, SAVINGS & CREDIT AND RURAL MICROENTERPRISES, COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT, TREE NURSERIES AND REFORESTATION, COMMUNITY AND REPRODUCTIVE HEALTH, HYGIENE AND SANITATION, ORGANIZATIONAL CAPACITY BUILDING/STRENGTHENING, LITERACY AND GENDER EQUITY.EAST AFRICA (KENYA, MALAWI, TANZANIA & UGANDA)- SUSTAINABLE AGRICULTURE (CROPS AND LIVESTOCK), CLIMATE CHANGE ADAPTATION AND MITIGATION, COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT, COMMUNITY AND REPRODUCTIVE HEALTH, SUSTAINABLE LIVELIHOODS (SAVINGS & CREDIT AND ENTREPRENEURSHIP), ACCESS TO SAFE AND CLEAN DRINKING WATER, HIV/AIDS PREVENTION AND MANAGEMENT, ORGANIZATIONAL CAPACITY BUILDING/STRENGTHENING AND GENDER EQUITY.SOUTH ASIA (INDIA & NEPAL)- SUSTAINABLE AGRICULTURE AND RURAL LIVELIHOOD, COMMUNITY-BASED NATURAL RESOURCE MANAGEMENT, COMMUNITY AND REPRODUCTIVE HEALTH, GENDER EQUITY, LOCAL CAPACITY BUILDING, WASH, FAMILY NUTRITION, SYSTEM OF RICE INTENSIFICATION, LOCAL SEED PROMOTION, SOIL ENRICHMENT, LEADERSHIP DEVELOPMENT OF RURAL WOMEN, SAVINGS & CREDIT, LIVESTOCK MANAGEMENT AND BREED IMPROVEMENT, AND TREE PLANTATIONS.SOUTHEAST ASIA (INDONESIA & TIMOR-LESTE)- DISASTER RISK REDUCTION, COMMUNITY-BASED NATURAL RESOURCE MANAGMENT, CLIMATE CHANGE ADAPTATION, SUSTAINABLE AGRICULTURE, GOVERNMENT AND COMMUNITY CAPACITY BUILDING, ACCESS TO WATER, SAVINGS & CREDIT. true CATHOLIC RELIEF SERVICES 228 WEST LEXINGTON ST BALTIMORE MD 21201 135563422 1251337 0 CASH DISTRIBUTION SUPPORT CLIMATE CHANGE ADAPTATION 1 0 Additional Supplemental Information The United States Agency for International Development awarded World Neighbors a Cooperative Agreement for program work in Indonesia for the period May 2, 2022 to August 31, 2024. World Neighbors subsequently awarded a sub-grant to Catholic Relief Services United States Conference of Catholic Bishops (CRS).CRS will provide World Neighbors with an annual implementation plan. World Neighbors will ensure that the proposed implementation plans include all agreed-upon activities within the approved timeframes. In addition, CRS will provide quarterly, bi-annual and annual program narrative reports. World Neighbors will review these reports to ensure that all agreed-upon activities are underway/completed within the timeframes. World Neighbors will discuss any delays/challenges with CRS, resulting in World Neighbors and CRS agreeing to an appropriate remediation plan. In parallel with the program plan submissions, CRS will provide World Neighbors with quarterly financial reports. World Neighbors will review actual expenditures against the approved budget and request explanations for any significant variances. X X X X false false false false false false false false false KATE SCHECTER PHD President & CEO 232336 24523 22947 279806 ROBERT LACHANCE CPA CFO 146905 15490 12799 175194 Form 990, Part VI, Section A, Line 2 TWO TRUSTEES ARE MARRIED TO EACH OTHER. Form 990, Part VI, Section B, Line 11b THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE BOARD REVIEWS THE 990 AND PROVIDES FEEDBACK TO THE CEO AND CFO. ANY RECOMMENDED CHANGES ARE MADE PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c ANNUALLY, THE BOARD IS REQUIRED TO READ THE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER IS REQUIRED TO SIGN A STATEMENT REPORTING THAT THEY HAVE READ THE POLICY AND AFFIRMS THAT NO CONFLICTS EXIST. ON A SEMI-ANUUAL BASIS, THE CHAIR OF THE AUDIT COMMITTEE INFORMS THE BOARD OF ANY CONFLICTS REPORTED DURING THE PRIOR SIX MONTHS. Form 990, Part VI, Section B, Line 15b THE BOARD IS RESPONSIBLE FOR HIRING THE CEO. DURING THE HIRING PROCESS THE BOARD REVIEWS SALARIES FOR SIMILIAR POSITIONS WITHIN PEER ORGANIZATIONS AS A MEANS OF SETTING SALARIES FOR WORLD NEIGHBORS. THE CEO IS RESPONSIBLE FOR HIRING THE OFFICERS THROUGH A SIMILAR PROCESS. Form 990, Part VI, Section C, Line 19 UPON REQUEST, THESE DOCUMENTS ARE MADE AVAILABLE FOR INSPECTION AT WORLD NEIGHBORS' HEADQUARTERS IN OKLAHOMA CITY, OKLAHOMA. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON WORLD NEIGHBORS' WEBSITE - WN.ORG. Activity Or Mission Description World Neighbors purpose is to strengthen the capacity of marginalized communities to meet their basic needs and to determine and sustain an equitable and inclusive development process. Name of Foreign Countries Where World Neighbors Currently Works BoliviaBurkina FasoGuatemalaHaitiIndiaIndonesiaKenyaMalawiMaliNepalPeruTanzaniaTimor-LesteUganda