| Form 990, Part III, Line 4d Description of other program services |
(Expenses $ 31,684,835 including grants of $ 17,639,563)(Revenue $ 253,307) Humanitarian assistance -- Recovery: After a crisis, Mercy Corps works to meet people's immediate needs while sparking recovery through tools that help them build a stronger future. We work to prevent the breakdown of markets in times of crisis, and we intervene early to help rebuild the agriculture sector, labor markets, and financial services so that livelihoods can resume. Our teams worked tirelessly to help communities to persevere through the long-lasting and still severe economic impact of COVID-19. |
| Form 990, Part III, Line 4d Description of other program services |
(Expenses $ 26,520,387 including grants of $ 14,764,414)(Revenue $ 212,017) Health: In communities around the world, conflict, the climate crisis, COVID-19 have threatened food security as well as access to clean water, which is necessary for health. Mercy Corps improves sustainable access to clean water and we work with water providers and users at multiple levels to identify sustainable rural and urban water solutions and strengthen water planning, governance, management. We use cash and voucher assistance to meet urgent food needs, while simultaneously layering market approaches that support more resilient food systems by improving access to affordable and nutritious food, promoting healthy and diverse diets, building diverse and climate-smart agriculture, offering health and nutrition services for mothers and children, and strengthening community health centers. |
| Form 990, Part VI, Line 5 Diversion of organization assets |
In August 2020, Mercy Corps was forced to suspend longstanding programs and operations in a single overseas country with little warning due to a rapidly deteriorating security situation which led to the loss of office equipment and assets by government authorities. Mercy Corps reported the seizure to relevant donors and regulators and made an insurance claim for the loss. Mercy Corps maintains a robust ethics and compliance program led by its Chief Ethics and Compliance Officer. In 2020, reports of fraud, theft, or abuse of its resources were promptly investigated and, where substantiated, resulted in appropriate corrective action, including donor notifications and restitution of funds. |
| Form 990, Part VI, Line 6 Classes of members or stockholders |
Mercy Corps is a member organization with Mercy Corps Europe and Mercy Corps Netherlands and seeks to operate as a single agency as much as possible, consistent with their respective governing laws, documents, and major donor requirements. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
As a member organization, new directors will be voted in by current members of the joint governing board during an annual member meeting. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders |
Under the Governance Agreement the members have a super majority vote requirement for removal of a director, merger or acquisition, or dissolution. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body |
The process for approving the form 990 is as follows: The Chief Financial Officer (CFO) will review the form 990 to be presented to the Audit Committee. The Audit Committee will vote on a resolution approving or disapproving the form 990. After the Audit Committee approves the 990, the 990 is emailed to all voting members of the Board of Directors. The approved form 990 will be signed by the CFO and submitted to the IRS. At the regularly scheduled Board of Directors meeting following the submission, the Audit Committee, the CEO or the CFO presents the highlights of the 990 to the board and the board votes on a resolution ratifying the Audit Committee's approval of the 990. if Issues are identified at any point, the 990 is sent back to the previous step to ensure the issues are resolved and appropriate changes are made. For example, if the Audit Committee finds an unresolved issue during its review, the Audit Committee will request that the CFO resolve the issue before the Audit Committee will vote on a resolution approving the 990. |
| Form 990, Part VI, Line 12c Conflict of interest policy |
Mercy Corps distributes a Conflict of Interest Questionnaire (COI) to all officers, directors, or trustees, and key employees of Mercy Corps on an annual basis and requires signatures that they abide by the terms of the conflict of interest policy. Returned COIs are reviewed by the legal department to identify any conflicts of interest. If a conflict of interest is identified, the Global Controller will be notified for reporting purposes and the board will vote on the conflict of interest. During the year, the board member(s) with a conflict will recuse themselves from discussion and voting on any matter with which they have a conflict. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official |
MERCY CORPS COMPENSATION PRACTICES ARE INTENDED TO BE EQUITABLE, FAIR, COMPETITIVE AND REASONABLE. OFFICER COMPENSATION IS DETERMINED BASED ON HUMAN RESOURCE ASSESSMENT GATHERED FROM OBJECTIVE COMPARISON OF COMPENSATION PAID FOR SIMILAR POSITIONS BY OTHER NON-PROFITS OF SIMILAR SIZE COMPILED ON AN ANNUAL BASIS WHICH IS REVIEWED BY THE COMPENSATION COMMITTEE AND RECOMMENDED FOR BOARD APPROVAL ANNUALLY IN JUNE. THE BOARD REVIEWS THE ASSESSMENT TO DETERMINE REASONABLENESS WITHIN THE MARKET AND APPROVES THE COMPENSATION FOR THE CEO. THE BOARD, PER THE RECOMMENDATION OF THE COMPENSATION COMMITTEE, ALSO PROVIDES A RANGE TO THE CEO FOR OTHER OFFICER AND KEY EMPLOYEE COMPENSATION ON AN ANNUAL BASIS. THE HUMAN RESOURCES TEAM PROVIDES BENCHMARKING INFORMATION AGAINST SIMILAR ORGANIZATIONS IN THE SECTOR. MERCY CORPS ENGAGES INDEPENDENT EXPERTS ON A REGULAR BASIS TO REVIEW THE SALARY BENCHMARKING TO THE INDUSTRY. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees |
See narrative for line 15a. |
| Form 990, Part VI, Line 19 Required documents available to the public |
Upon Request, Mercy Corps will provide a copy of its Governance Documents, conflict of Interest Policy, and Audited Financial Statements. Audited Financial Statements are available on our website. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances |
Eliminate net assets on consolidation of subsidiaries - 1400280; CGA Change in Value - -145298; Currency Remeasurment - -18642; |
Attach to Form 990 or 990-EZ.