2025-02-14T09:46:38-06:00 2024-03-31 991856619 GRANT THORNTON ADVISORS LLC 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2023-04-01 522158152 THE HALO TRUST (USA) INC HALO 2023311266 1730 RHODE ISLAND AVE NW 206 WASHINGTON DC 20036 CHRIS WHATLEY EXECUTIVE DIRECTOR 2023311266 2025-02-14 1 1 MARY TORRETTA P00847851 7038477500 2023 2025-03-06 01:10:19Z JAMES COWAN 1730 RHODE ISLAND AVE NW 206 WASHINGTON DC 20036 111955992 0 X WWW.HALOUSA.ORG X 1999 MD TO PROTECT LIVES AND RESTORE LIVELIHOODS OF PEOPLE AFFECTED BY CONFLICT. 9 9 16 0 0 0 56977714 111156890 0 0 103835 799102 0 0 57081549 111955992 55641761 85793274 0 0 1234355 1735342 0 0 902100 814129 804781 57690245 88333397 -608696 23622595 9572605 33389177 553654 564025 9018951 32825152 TO PROTECT LIVES AND RESTORE LIVELIHOODS OF PEOPLE AFFECTED BY CONFLICT: 1) TO PROTECT LIVES FROM THE EXPLOSIVE THREATS AND HAZARDS RESULTING FROM CONFLICT, 2) TO REDUCE HUMAN SUFFERING FROM ARMED VIOLENCE AND 3) TO BUILD RESILIENT AND PROSPEROUS COMMUNITIES. 0 0 85793274 85793274 THE ORGANIZATION PROVIDED GRANTS TO THE HALO TRUST (A CHARITY REGISTERED IN ENGLAND AND WALES) TO FUND HUMANITARIAN RESPONSE PROGRAMS, INCLUDING LANDMINE CLEARANCE, DESTROYING ARMS STOCKPILES TO DETER ARMED VIOLENCE, RESTORING FORESTS, AND PROVIDING OTHER ENVIRONMENTAL RECOVERY SERVICES IN CONFLICT IMPACTED COMMUNITIES. THESE PROGRAMS WERE CONDUCTED IN ABKHAZIA, AFGHANISTAN, ANGOLA, CAMBODIA, COLOMBIA, EL SALVADOR, GREAT LAKES REGION (KENYA), GUINEA BISSAU, GUATEMALA, IRAQ, KOSOVO, LAOS, LIBYA, MALAWI, MOZAMBIQUE, MYANMAR, NAGORNO KARABAKH, NIGERIA, SOLOMON ISLANDS, SOMALIA, SRI LANKA, SYRIA, UKRAINE, WEST BANK, YEMEN AND ZIMBABWE. IN ADDITION, HALO USA HOSTED EVENTS AND CONDUCTED PUBLIC OUTREACH IN THE UNITED STATES TO RAISE AWARENESS ON THE IMPACT OF LANDMINES ON CIVILIANS AROUND THE WORLD. 85793274 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA CO CT DC FL IL KS KY ME MD MA MI MN MS NH NJ NM NY ND OK OR PA UT VA WA X X MICHAEL DARBY 2023311266 1730 RHODE ISLAND AVENUE SUITE 206 WASHINGTON DC 20036 ANASTASIA STATEN CHAIR (THRU 12/23); BOARD MEMBER 5.00 0.00 X 0 0 0 SUSAN LYLIS BOARD MEMBER 5.00 0.00 X 0 0 0 ANDREW LYONS BOARD MEMBER 5.00 0.00 X 0 0 0 JAMIE MORIN BOARD MEMBER 5.00 0.00 X 0 0 0 NICK NOBBS BOARD MEMBER (THRU 12/31/23) 5.00 0.00 X 0 0 0 AMANDA PULLINGER BOARD MEMBER (THRU 12/31/23) 5.00 0.00 X 0 0 0 NIGEL ROBINSON BOARD MEMBER 5.00 0.00 X 0 0 0 REXON RYU CHAIR (AS OF 12/23); BOARD MEMBER 5.00 0.00 X 0 0 0 BRAD TIRPAK BOARD MEMBER 5.00 0.00 X 0 0 0 ZAID ZAID BOARD MEMBER 5.00 0.00 X 0 0 0 BASAK YAVUZ BOARD MEMBER (AS OF 1/1/2024) 5.00 0.00 X 0 0 0 GRETA LUNDEBERG BOARD MEMBER (AS OF 1/1/2024) 5.00 0.00 X 0 0 0 CHRIS WHATLEY EXECUTIVE DIRECTOR 40.00 0.00 X 208805 0 0 JAMES COWAN PRESIDENT 10.00 0.00 X 0 65411 0 MICHAEL DARBY TREASURER 5.00 0.00 X 0 19329 0 ANTHONY WIGAN SECRETARY (THRU 12/31/23) 5.00 0.00 X 0 24963 0 DIANA TATILI HEAD OF DEVELOPMENT & COMMUNICATIONS 40.00 0.00 X 168434 0 20246 KRISTEN STEVENS HEAD OF CONGRESSIONAL AFFAIRS 40.00 0.00 X 102717 0 10529 479956 109703 30775 3 0 1 1 GRANT THORNTON 3333 FINLEY ROAD STE 700 DOWNERS GROVE IL 60515 ACCOUNTING 152134 1 11870 62762307 48382713 64087 111156890 799102 799102 111955992 0 0 799102 85793274 85793274 412910 231230 181680 1037970 577977 459993 45745 25617 20128 119713 67039 52674 119004 66642 52362 109498 78002 31496 150595 150595 56557 31672 24885 117926 117926 97877 35667 62210 28641 28641 120245 103573 16672 3577 3577 39851 39851 ACCOMODATION 80014 80014 88333397 85793274 1638023 902100 4734467 10740580 4020985 16443631 367562 5753778 6486 310 26658 8891 0 0 0 0 416447 441987 9572605 33389177 137207 122038 416447 441987 553654 564025 X 8614172 8632930 404779 24192222 9018951 32825152 9572605 33389177 23622595 183606 0 X 0 1 X 1 1 1 X 33443143 29599684 47609509 56977714 111156890 278786940 33443143 29599684 47609509 56977714 111156890 278786940 28451407 250335533 70999 24029 4085 103835 799102 1002050 279788990 0.89470 0.97690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 13991 0 0 13991 0 PART II-B, LINE 1: DURING THE YEAR THE ORGANIZATION ENGAGED IN DIRECT CONTACT WITH LEGISLATORS OR THEIR STAFF, IN MEETINGS AND BY EMAIL. 0 LEASE LIABILITY 441987 441987 X 114069264 183606 1929666 2113272 111955992 0 111955992 90263063 1929666 1929666 88333397 0 88333397 PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) HALO FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. HALO IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. HALO HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. HALO HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 EUROPE 1 GRANTMAKING LANDMINE CLEARANCE, ENVIRONMENTAL REMEDIATION AND OTHER HUMANITARIAN ASSISTANCE PROGRAMS. 85793274 1 0 0 0 1 0 85793274 0 85793274 EUROPE (INCLUDING ICELAND & GREENLAND) MINE ACTION 85793274 WIRE 0 1 0 0 0 0 0 0 PART I, LINE 2: THE MISSION OF THE HALO TRUST (USA) IS TO PROVIDE RIGOROUS GRANT MONITORING AND COMPLIANCE OVERSIGHT OF FUNDS PROVIDED TO ITS SOLE SUBRECIPIENT, THE HALO TRUST. THESE FUNDS SUPPORT PROGRAMS TO REMOVE LANDMINES AND OTHER EXPLOSIVES, COMBAT WEAPONS TRAFFICKING, AND SUPPORT OTHER HUMANITARIAN RESPONSE EFFORTS WORLDWIDE. ALL FUNDS SUBGRANTED BY THE HALO TRUST (USA) TO THE HALO TRUST ARE REVIEWED AND APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES OF THE HALO TRUST (USA) AND BOTH STAFF AND TRUSTEES OF THE ORGANIZATION CONDUCT QUARTERLY REVIEWS OF SUBGRANTEE PERFORMANCE AND REGULAR ASSESSMENT VISITS TO THE HEADQUARTERS AND FIELD OPERATIONS OF THE HALO TRUST. THE HALO TRUST (USA)' GRANT MONITORING AND COMPLIANCE EFFORTS ARE CARRIED OUT IN ACCORDANCE WITH PART III, OFFICE OF MANAGEMENT AND BUDGET, 2 CFR CHAPTER 1, CHAPTER 2, PART 200 ET AL. PART I, LINE 3: ACCOUNTING METHOD: THE EXPENDITURES, PER REGION, ARE PRESENTED ON THE ACCRUAL METHOD OF ACCOUNTING. X X 0 0 0 0 0 0 0 0 0 CHRIS WHATLEY EXECUTIVE DIRECTOR 208805 0 0 0 0 0 0 0 0 0 208805 0 0 0 DIANA TATILI HEAD OF DEVELOPMENT & COMMUNICATIONS 168434 0 0 0 0 0 0 0 20246 0 188680 0 0 0 JAMES COWAN PRESIDENT 0 65411 0 0 0 0 0 0 0 0 0 65411 0 0 ANTHONY WIGAN SECRETARY (THRU 12/31/23) 0 24963 0 0 0 0 0 0 0 0 0 24963 0 0 MICHAEL DARBY TREASURER 0 19329 0 0 0 0 0 0 0 0 0 19329 0 0 COMPENSATION THE ORGANIZATION DOES NOT COMPENSATE ITS BOARD MEMBERS OR THE FOLLOWING OFFICERS: JAMES COWAN (PRESIDENT), ANTHONY WIGAN (SECRETARY), AND MICHAEL DARBY (TREASURER). EACH RECEIVED COMPENSATION IN 2023 FROM AN UNRELATED ORGANIZATION, THE HALO TRUST (UK). THE FIGURES SHOWN ON PART VII AND SCHEDULE J REPRESENT THE MONEY HALO USA PAID THE HALO TRUST FOR THE TIME SPENT BY THE PERSONS LISTED. CHRIS WHATLEY (EXECUTIVE DIRECTOR) WAS AN EMPLOYEE OF HALO USA DURING 2023 AND RECEIVED COMPENSATION IN 2023 FROM HALO USA. THE TOP MANAGEMENT COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE BOARD CHAIR IN CONJUNCTION WITH INDEPENDENT DIRECTORS WHO OBTAIN AND RELY ON APPROPRIATE DATA AS TO COMPARABILITY. THE BASIS FOR DETERMINATION IS DOCUMENTED BY THE BOARD CHAIR. X 1 64087 SELLING PRICE 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY A THIRD-PARTY PREPARER, GRANT THORNTON, IN CONJUNCTION WITH MANAGEMENT. THE FORM 990, INCLUDING SCHEDULES, WAS DISTRIBUTED TO THE MEMBERS OF THE HALO TRUST (USA), INC BOARD OF DIRECTORS. THE BOARD MET WITH MANAGEMENT AND REVIEWED THE FORM 990. BOARD COMMENTS WERE UPDATED IN THE DRAFT AND RE-SHARED WITH THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY THIS COVERS ALL HALO EMPLOYEES AND THE BOARD OF TRUSTEES WHO HAVE A LEGAL OBLIGATION TO ACT IN THE BEST INTEREST OF THE CHARITY. CONFLICTS OF INTEREST MAY ARISE WHERE AN INDIVIDUAL'S PERSONAL OR FAMILY INTERESTS AND/OR LOYALTIES CONFLICT WITH THOSE OF THE CHARITY. WHENEVER A TRUSTEE OR A PERSON WITH WHOM THE TRUSTEE IS CLOSELY CONNECTED HAS A PERSONAL OR FINANCIAL INTEREST DIRECTLY OR INDIRECTLY, OR ANY INTEREST WHICH COULD BE PERCEIVED TO LEAD TO A CONFLICT OF INTEREST IS THE LEVEL AT WHICH THE CHARITY SHALL DETERMINE WHETHER A CONFLICT EXISTS. CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF TRUSTEES AND BY THE TREASURER FOR OTHER MEMBERS OF HALO. IN THE EVENT THAT THERE IS A MATERIAL CONFLICT OF INTEREST WHICH AFFECTS THE ABILITY OF A PARTICULAR TRUSTEE TO CARRY OUT HIS OR HER DUTIES THEN THE TRUSTEE CONCERNED SHOULD CONSIDER WHETHER IT IS IN THE BEST INTERESTS OF CHARITY THAT HE/SHE CONTINUES AS A TRUSTEE OF THE CHARITY. IN THE EVENT OF A CONFLICT CONSIDERED BY THE UNCONFLICTED TRUSTEES TO BE SO FUNDAMENTAL OR PERVASIVE THAT IS WOULD BE INAPPROPRIATE FOR THE INDIVIDUAL TO REMAIN A TRUSTEE, PROCEDURES MAY BE PUT IN MOTION WHICH MAY RESULT IN THE INDIVIDUAL BEING ASKED TO RESIGN FROM THE BOARD. IN SUCH A CASE THE TRUSTEE WILL HAVE AN OPPORTUNITY TO BE HEARD. HOWEVER, IN THE EVENT THAT A TRUSTEE IS ASKED TO RESIGN, THEY SHOULD RESPECT THE MAJORITY DECISION AND RESIGN AT THE EARLIEST OPPORTUNITY. ALL EMPLOYEES AT A SENIOR MANAGEMENT LEVEL ARE REQUIRED TO PRODUCE A DECLARATION OF RELEVANT INTERESTS, PARTICULARLY IN CIRCUMSTANCES WHERE THEY MAY BE INVOLVED IN THE PROCUREMENT OF GOODS OR SERVICES, OR DECISION MAKING, WHERE A CONFLICT OF INTEREST MAY IMPACT ON THE DECISION. FORM 990, PART VI, SECTION B, LINE 15A PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND DETERMINED YEARLY BY ANNUAL REVIEW BY BOARD CHAIR AND HALO USA PRESIDENT AND CONSIDERS BENCHMARK DATA RELEVANT TO THE SECTOR IN WHICH THE ORGANIZATION OPERATES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROMPTLY PROVIDES THE REQUESTED INFORMATION BY E-MAIL OR MAIL. THE FORMS 1023 AND 990, TOGETHER WITH THE SHORT FORM FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATIONS WEBSITE IMMEDIATELY FOLLOWING REGULATORY FILING.