TY 2020 Form 990 Schedule F

Instrumentl eFile RenderObject ID: 202221739349301222 - Rendered 2024-12-21 TIN: 13-2702768

SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

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

2020

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.

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? . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

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	16	PROGRAM SERVICES	CAPACITY DEVELOPMENT PROGRAMS	582,467
	CENTRAL AMERICA AND THE CARIBBEAN	0	0	PROGRAM SERVICES	EXTRACTIVES PROGRAMS	2,610
	CENTRAL AMERICA AND THE CARIBBEAN	0	0	PROGRAM SERVICES	HEALTH PROGRAMS	945,025
	CENTRAL AMERICA AND THE CARIBBEAN	0	0	PROGRAM SERVICES	NATURAL RESOURCE MANAGEMENT PROGRAMS	870
	EAST ASIA AND THE PACIFIC	19	76	PROGRAM SERVICES	CAPACITY DEVELOPMENT PROGRAMS	3,651,232
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	ENERGY PROGRAMS	1,953
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	ENGAGING MARKETS PROGRAMS	1,335,371
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	GOVERNANCE PROGRAMS	3,805,130
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	HEALTH PROGRAMS	2,099,326
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	LIVELIHOODS PROGRAMS	1,938,430
	EAST ASIA AND THE PACIFIC	0	0	PROGRAM SERVICES	NATURAL RESOURCE MANAGEMENT PROGRAMS	1,105,063
	RUSSIA AND NEIGHBORING STATES	3	49	PROGRAM SERVICES	CAPACITY DEVELOPMENT PROGRAMS	1,690,868
	RUSSIA AND NEIGHBORING STATES	0	0	PROGRAM SERVICES	ENGAGING MARKETS PROGRAMS	8,806
	RUSSIA AND NEIGHBORING STATES	0	0	PROGRAM SERVICES	GOVERNANCE PROGRAMS	1,527,217
	RUSSIA AND NEIGHBORING STATES	0	0	PROGRAM SERVICES	HEALTH PROGRAMS	96,712
	SOUTH AMERICA	2	45	PROGRAM SERVICES	CAPACITY DEVELOPMENT PROGRAMS	1,306,451
	SOUTH AMERICA	0	0	PROGRAM SERVICES	ENGAGING MARKETS PROGRAMS	167,816
	SOUTH AMERICA	0	0	PROGRAM SERVICES	GOVERNANCE PROGRAMS	604,470
	SOUTH AMERICA	0	0	PROGRAM SERVICES	HEALTH PROGRAMS	49,044
	SOUTH AMERICA	0	0	PROGRAM SERVICES	LIVELIHOODS PROGRAMS	536,150
	SUB-SAHARAN AFRICA	40	986	PROGRAM SERVICES	CAPACITY DEVELOPMENT PROGRAMS	30,783,287
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	ENGAGING MARKETS PROGRAMS	3,677,933
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	EXTRACTIVES PROGRAMS	15,769
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	GOVERNANCE PROGRAMS	4,627,680
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	HEALTH PROGRAMS	29,183,406
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	LIVELIHOODS PROGRAMS	5,846,571
	SUB-SAHARAN AFRICA	0	0	PROGRAM SERVICES	NATURAL RESOURCE MANAGEMENT PROGRAMS	1,398,843
	CENTRAL AMERICA AND THE CARIBBEAN	0	0	GRANT MAKING	N/A	1,681,427
	EAST ASIA AND THE PACIFIC	0	0	GRANT MAKING	N/A	8,545,002
	RUSSIA AND NEIGHBORING STATES	0	0	GRANT MAKING	N/A	1,943,254
	SOUTH AMERICA	0	0	GRANT MAKING	N/A	2,558,087
	SUB-SAHARAN AFRICA	0	0	GRANT MAKING	N/A	47,812,677
3a	Sub-total ....	20	92			10,324,658
b	Total from continuation sheets to Part I ...	45	1,080			149,204,289
c	Totals (add lines 3a and 3b)	65	1,172			159,528,947

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2020

Schedule F (Form 990) 2020

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.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement
CENTRAL AMERICA AND THE CARIBBEAN	CAPACITY DEVELOPMENT PROGRAMS	672,571	WIRE TRANSFER
CENTRAL AMERICA AND THE CARIBBEAN	HEALTH PROGRAMS	1,008,856	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	CAPACITY DEVELOPMENT PROGRAMS	2,950,502	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	ENGAGING MARKETS PROGRAMS	738,162	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	GOVERNANCE PROGRAMS	2,239,749	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	HEALTH PROGRAMS	1,894,681	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	LIVELIHOODS PROGRAMS	432,625	WIRE TRANSFER
EAST ASIA AND THE PACIFIC	NATURAL RESOURCE MANAGEMENT PROGRAMS	289,283	WIRE TRANSFER
RUSSIA AND NEIGHBORING STATES	CAPACITY DEVELOPMENT PROGRAMS	1,050,801	WIRE TRANSFER
RUSSIA AND NEIGHBORING STATES	ENGAGING MARKETS PROGRAMS	11,596	WIRE TRANSFER
RUSSIA AND NEIGHBORING STATES	GOVERNANCE PROGRAMS	854,116	WIRE TRANSFER
RUSSIA AND NEIGHBORING STATES	HEALTH PROGRAMS	26,741	WIRE TRANSFER
SOUTH AMERICA	CAPACITY DEVELOPMENT PROGRAMS	1,315,280	WIRE TRANSFER
SOUTH AMERICA	ENGAGING MARKETS PROGRAMS	24,564	WIRE TRANSFER
SOUTH AMERICA	GOVERNANCE PROGRAMS	1,159,907	WIRE TRANSFER
SOUTH AMERICA	HEALTH PROGRAMS	11,016	WIRE TRANSFER
SOUTH AMERICA	LIVELIHOODS PROGRAMS	47,321	WIRE TRANSFER
SUB-SAHARAN AFRICA	CAPACITY DEVELOPMENT PROGRAMS	9,245,802	WIRE TRANSFER
SUB-SAHARAN AFRICA	ENGAGING MARKETS PROGRAMS	2,662,394	WIRE TRANSFER
SUB-SAHARAN AFRICA	GOVERNANCE PROGRAMS	2,031,320	WIRE TRANSFER
SUB-SAHARAN AFRICA	HEALTH PROGRAMS	26,331,233	WIRE TRANSFER
SUB-SAHARAN AFRICA	LIVELIHOODS PROGRAMS	7,094,335	WIRE TRANSFER
SUB-SAHARAN AFRICA	NATURAL RESOURCE MANAGEMENT PROGRAMS	447,593	WIRE TRANSFER

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 .......	23
3	Enter total number of other organizations or entities .......................	0

Schedule F (Form 990) 2020

Schedule F (Form 990) 2020Page 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) 2020

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2020

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 MUST 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 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 THAT 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 FREQUENCY OF FINANCIAL REPORTS IS BASED ON THE PROJECT NEEDS FOR EFFECTIVE MONITORING AND MANAGEMENT OF OUTCOMES AND SUBRECIPIENT RISK LEVEL. 3. SITE VISITS - TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND OBSERVE OPERATIONS, PERIODIC SITE VISITS MAY BE CONDUCTED. NEW SUBRECIPIENTS AND THOSE OTHERWISE CONSIDERED HIGHER-RISK MAY REQUIRE CLOSER MONITORING. IV. AUDIT OF SUBRECIPIENTS: NON-U.S. SUBRECIPIENTS ARE SUBJECT TO MONITORING BY PACT FOLLOWING APPLICABLE US GOVERNMENT AUDIT COMPLIANCE REQUIREMENTS, WHERE APPROPRIATE.
PART III ACCOUNTING METHOD:
PART I, LINE 3:	THE ORGANIZATION USES GAAP TO REPORT EXPENDITURES IN A FOREIGN REGION.

Schedule F (Form 990) 2020

Additional Data

Software ID:
Software Version:

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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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) .	Yes	No
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No
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).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No