SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
PACT INC
 
Employer identification number

13-2702768
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
CENTRAL AMERICA AND THE CARIBBEAN 1 14 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 533,704
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES HEALTH PROGRAMS 800,555
EAST ASIA AND THE PACIFIC 20 393 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 3,707,653
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES HEALTH PROGRAMS 2,408,029
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 3,468,261
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 858,255
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL RESOURCE MANAGEMENT PROGRAMS 1,073,503
EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 1,051,650
RUSSIA AND NEIGHBORING STATES 3 41 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 1,243,870
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 1,235,514
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 8,356
SOUTH AMERICA 2 48 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 848,548
SOUTH AMERICA 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 469,700
SOUTH AMERICA 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 304,655
SOUTH AMERICA 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 232,737
SOUTH AMERICA 0 0 PROGRAM SERVICES HEALTH PROGRAMS 137,769
SUB-SAHARAN AFRICA 36 715 PROGRAM SERVICES CAPACITY DEVELOPMENT PROGRAMS 14,721,061
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES HEALTH PROGRAMS 24,644,651
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES LIVELIHOODS PROGRAMS 4,034,133
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES GOVERNANCE PROGRAMS 4,633,068
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES NATURAL RESOURCE MANAGEMENT PROGRAMS 1,804,704
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES ENGAGING MARKETS PROGRAMS 720,548
CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT MAKING N/A 692,110
EAST ASIA AND THE PACIFIC 0 0 GRANT MAKING N/A 5,539,014
RUSSIA AND NEIGHBORING STATES 0 0 GRANT MAKING N/A 2,448,686
SOUTH AMERICA 0 0 GRANT MAKING N/A 709,078
SUB-SAHARAN AFRICA 0 0 GRANT MAKING N/A 41,229,301
3a Sub-total .... 21 407 13,901,610
b Total from continuation sheets to Part I ... 41 804 105,657,503
c Totals (add lines 3a and 3b) 62 1,211 119,559,113
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
CENTRAL AMERICA AND THE CARIBBEAN CAPACITY DEVELOPMENT PROGRAMS 276,844 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN HEALTH PROGRAMS 415,266 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC CAPACITY DEVELOPMENT PROGRAMS 1,910,712 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC ENGAGING MARKETS PROGRAMS 452,077 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC GOVERNANCE PROGRAMS 1,309,536 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC HEALTH PROGRAMS 1,259,075 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC LIVELIHOODS PROGRAMS 293,275 WIRE TRANSFER 0    
EAST ASIA AND THE PACIFIC NATURAL RESOURCE MANAGEMENT PROGRAMS 314,339 WIRE TRANSFER 0    
RUSSIA AND NEIGHBORING STATES CAPACITY DEVELOPMENT PROGRAMS 1,224,343 WIRE TRANSFER 0    
RUSSIA AND NEIGHBORING STATES ENGAGING MARKETS PROGRAMS 11,392 WIRE TRANSFER 0    
RUSSIA AND NEIGHBORING STATES GOVERNANCE PROGRAMS 1,212,950 WIRE TRANSFER 0    
SOUTH AMERICA CAPACITY DEVELOPMENT PROGRAMS 418,594 WIRE TRANSFER 0    
SOUTH AMERICA ENGAGING MARKETS PROGRAMS 36,718 WIRE TRANSFER 0    
SOUTH AMERICA GOVERNANCE PROGRAMS 166,900 WIRE TRANSFER 0    
SOUTH AMERICA HEALTH PROGRAMS 34,271 WIRE TRANSFER 0    
SOUTH AMERICA LIVELIHOODS PROGRAMS 52,595 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA CAPACITY DEVELOPMENT PROGRAMS 7,829,228 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA ENGAGING MARKETS PROGRAMS 537,292 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA GOVERNANCE PROGRAMS 3,054,053 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA HEALTH PROGRAMS 21,686,829 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA LIVELIHOODS PROGRAMS 7,001,832 WIRE TRANSFER 0    
SUB-SAHARAN AFRICA NATURAL RESOURCE MANAGEMENT PROGRAMS 1,120,028 WIRE TRANSFER 0    
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
22
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
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Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: I. PURPOSE: TO SYNTHESIZE THE COMPLIANCE REQUIREMENTS FOR SUBRECIPIENT MONITORING. PROPER MONITORING SHOULD MEASURE PROGRESS TOWARD TARGETED RESULTS AND ENSURE THAT RESOURCES ARE USED ONLY FOR THE INTENDED PURPOSE. THIS POLICY IS APPLICABLE TO ALL SUBRECIPIENTS, DOMESTIC OR FOREIGN, RECEIVING FUNDS FROM PACT. II. POLICY: PACT, AS A PRIME RECIPIENT, IS RESPONSIBLE FOR MANAGING AND MONITORING SUBRECIPIENTS. III. PROCEDURE: THERE IS NOT A SINGLE METHOD FOR MONITORING SUBRECIPIENTS OR ONE TEMPLATE BECAUSE PROJECTS VARY BY THEIR NATURE AND REQUIREMENTS. MONITORING PLANS HAVE TO BE DEVELOPED SPECIFIC TO A GRANTS PROGRAM. A SOUND MONITORING PLAN SHOULD CAPTURE THE PROGRESS MADE TO ACCOMPLISH THE OBJECTIVES FOR WHICH THE AWARD WAS MADE. HOWEVER, THERE ARE CERTAIN COMMON ELEMENTS THAT COMPRISE GOOD MONITORING PLANS. THESE ARE: 1. PERFORMANCE REPORTS - THE TERMS AND CONDITIONS OF THE AWARD TO THE SUBRECIPIENT WILL PRESCRIBE THE FREQUENCY WITH WHICH PERFORMANCE REPORTS SHALL BE SUBMITTED. THEY WILL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY OR LESS FREQUENTLY THAN ANNUALLY. THEY SHOULD GENERALLY CONTAIN: (A) A COMPARISON OF ACTUAL ACCOMPLISHMENTS WITH THE GOALS AND OBJECTIVES ESTABLISHED FOR THE PERIOD AND (B) REASONS WHY ESTABLISHED GOALS WERE NOT MET, IF THEY WERE NOT MET. REPORTS SHOULD ALSO DESCRIBE PROBLEMS, DELAYS, OR ADVERSE CONDITIONS WHICH MATERIALLY IMPAIR THE ABILITY TO MEET THE OBJECTIVES OF THE AWARD AND INCLUDE A STATEMENT OF THE ACTION TAKEN OR CONTEMPLATED, AND ANY ASSISTANCE NEEDED TO RESOLVE THE SITUATION. 2. FINANCIAL REPORTS - THE TYPE AND FREQUENCY OF REPORTING REQUIRED WILL BE ESTABLISHED IN THE AWARD. NORMALLY, THE FINANCIAL REPORT SHALL NOT BE REQUIRED MORE FREQUENTLY THAN QUARTERLY BUT SUBRECIPIENTS THAT HAVE BEEN DETERMINED TO BE "AT RISK" MAY BE REQUIRED TO SUBMIT MONTHLY FINANCIAL REPORTS. 3. SITE VISITS - TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND OBSERVE OPERATIONS. NEW SUBRECIPIENTS AND THOSE OTHERWISE CONSIDERED HIGHER-RISK MAY REQUIRE CLOSER MONITORING. 4. AGREED-UPON PROCEDURES ENGAGEMENTS - THESE MAY BE ARRANGED FOR CERTAIN ASPECTS OF SUBRECIPIENT ACTIVITIES AND/OR COMPLIANCE AREAS TO BE TESTED SUCH AS INTERNAL CONTROLS, USE OF USAID FUNDS FOR AUTHORIZED PURPOSES (ACTIVITIES ALLOWED OR UNALLOWED), ALLOWABLE COSTS/COST PRINCIPLES, COST SHARING, AND SPECIAL AWARD CONDITIONS. V. AUDIT OF SUBRECIPIENTS NON-U.S. SUBRECIPIENTS ARE SUBJECT TO MONITORING BY PACT FOLLOWING APPLICABLE US GOVERNMENT AUDIT COMPLIANCE REQUIREMENTS, WHERE APPROPRIATE.
PART I, LINE 3: THE ORGANIZATION USES GAAP TO REPORT EXPENDITURES IN A FOREIGN REGION.
PART III ACCOUNTING METHOD:  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2019
Additional Data


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