| Form 990, Part VI, Section A, Line 4 |
Mercy Corps made the following change to the Restated By-Laws since the prior Form 990 was filed. Mercy Corps amended its bylaws effective June 22, 2017 allowing for Co-Chairs to the Board of Directors. |
| Form 990, Part VI, Section A, Line 6 |
Mercy Corps is a member organization with Mercy Corps Europe to operate as a single agency as much as possible, consistent with their governing laws and major donor requirements. |
| Form 990, Part VI, Section A, Line 7a |
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, Section B, Line 11b |
The process for approving Form 990 (the form) is as follows: The Chief Financial Officer (CFO) reviews the form to be presented to the Audit Committee for review and approval. After reviewing the form, the Audit Committee votes on a resolution approving or disapproving the form. After the Audit Committee approves the form, it is emailed to all voting members of the Board of Directors (the board). The form is then signed by the CFO and filed with the IRS. At a regularly scheduled board meeting, the Audit Committee, the CEO or the CFO presents the highlights of the form to the board and the board votes on a resolution ratifying the Audit Committee's approval of the form. If issues are identified at any point in this approval process, the form is sent back to the previous step to ensure the issues are resolved and appropriate changes are made. |
| Form 990, Part VI, Section B, Line 12c |
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 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 the conflicted matters. |
| Form 990, Part VI, Section B, Line 15 |
Officer compensation at Mercy Corps 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 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. Compensation at Mercy Corps is considered mid-market and reasonable and increases to occur based on merit, market condition and promotion. |
| Form 990, Part VI, Section C, Line 19 |
Upon request, Mercy Corps will provide a copy of its Governance Documents, Conflict of Interest Policy, and Audited Financial Statements. |
| Form 990, Part XI, Line 9 |
Net asset adjustment to split interest agreement |
Attach to Form 990 or 990-EZ.