Form 990 for tax year 2023

Totals

Total revenue

$2,317,954

Total expenses

$3,980,964

Contributions and grants received

$2,137,701

Grants paid

$0

Program service revenue

$84,236

Investment income

$82,789

Other revenue

$13,228

Total assets, end of year

$3,854,498

Total liabilities, end of year

$362,019

Net assets or fund balances, end of year

$3,492,479

Program services expenses (Part IX)

$3,457,799

Management and general expenses

$523,165

Fundraising expenses

$0

Program service expenses (Part III)

$3,457,799

Program services were 86.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2023

• NIGERIA PROGRAM Since August 2021, PfD has been implementing a three year, $3.5million project, Water Improvement and Sanitation Enhancement (WISE), funded by the U.S. Agency for International Development in 102 rural communities in Jigawa and Kano states in northern Nigeria. The goal of WISE is to provide potable water and improved sanitation and hygiene services to 123,000beneficiaries in these rural communities through the installation of improved water, sanitation, and hygiene (WASH) facilities and the provision of hygiene education.By the end of 2023, WISE had installed 96 improved water facilities, including 40 in schools and five in health facilities, that are providing safe drinking water to 71,665 residents in the 102 communities. Also, WISE has installed 54 gender-responsive improved sanitation facilities in 43 schools and 11 health facilities within the target communities. Using a community-led total sanitation (CLTS) plus model, WISE has supported 6,904 households (69,040 persons) to construct their own latrines. Through these activities, and in the target locations, WISE has increased access to basic water and sanitation by 16% and 15% over the baseline of 9.25% and 32.5% figures respectively to ensure sanitation by 16% and 15% over the baseline of 9.25% and 32.5% figures respectively. To ensure sustainability of these interventions, WISE has established and trained 10-15-member Water, Sanitation & Hygiene Committees (WASHCOMs) in each of the 102 communities to manage installed facilities and ensure WASH service delivery. In addition, WISE has strengthened the capacity of local government institutions involved in WASH and trained and equipped 62 residents as water facility caretakers and local area mechanics (LAMs) for basic maintenance and repairs of the improved WASH facilities. Also, by the end of 2023 WISE had issued a request for proposals for an independent Impact Assessment to take place in early 2024.In September 2022, PfD won a $4M, 49-month sub-award from the larger USAID-funded Watershed Protection for Safe and Sustainable Water Supply Project in northern Bauchi state and south-central Cross River state in Nigeria (the main award is held by the Wildlife Conservation Society. The goal of the sub-award is to improve water, sanitation, and hygiene services, to 52,000 residents of 75 rural communities and ecosystems that depend upon the Cross River Watershed in Cross River State (southeastern Nigeria) and the Pai Watershed in Bauchi State (north central Nigeria).As of December 2023, PfD has completed a detailed baseline assessment of 137 targeted rural communities including the non-functional water and sanitation facilities within them. In addition, PfD has installed 13 improved water facilities in eight communities -- five in Bauchi state and three in Cross River state. Four of the installed water facilities are in schools and one in health facilities, with all providing potable water to 7,223 persons. Having established WASHCOMs in the targeted communities, PfD has supported 374 households to construct their own improved latrines to reduce open defecation practices. Also, PfD has established environmental health clubs (EHC) in 65 schools in Bauchi and Cross River states for training students on basic hygiene and health education with the aim of the students sharing this important new information in their homes and their communities.

  Expenses $1,797,228

• BENIN PROGRAMPfD's main work in Benin continues to be the multi-year $15M Pineapple Processing for Export project or PINEX which is core-funded by the by the U.S. Department of Agriculture (USDA). PINEX's foundational strategy involves collaborating with local entities within the pineapple industry for product market analysis, followed by enhancing or establishing the capabilities of farmers and manufacturers to fulfill this market need. This demand-led production approach was also applied in PfD's initiative, Growing Resources for Enhanced Agricultural Enterprises and Nutrition (GREEN), which in 2019, was recognized by the USDA as one of its top three most enduring projects. PfD employs a similar strategy focused on market-driven agricultural enterprise development in the PINEX initiative. This begins with the exploration of Benin's potential for local, regional, and global pineapple markets, followed by the development of the capabilities of private sector firms, academic institutions, and government bodies to cater to the demand for fresh and processed pineapple products in both African and European marketsSelect PINEX impacts in 2023: Fresh pineapple production and export increased. In 2023, the quantity of fresh pineapple sold on European and regional markets, and to processors, increased by 5.9% to 710,050 MT valued at $82 million. Processed pineapple outputs and exports increased. Processed pineapple sales to European and regional markets increased from $42.7M in 2022 to $55.3M in 2023 (+29.6%). In 2023, annual pineapple juice sales increased by 32.7%, totaling 49,554 MT valued over $54 million. Dried pineapple sales reached 168 MT worth around $1.3 million.Employment opportunities in the pineapple sector increased. In 2023, 7,262 new jobs were created, benefiting 4,830 women (66%) and 1,780 youths (24%).GlobalG.A.P. certification is a requirement for agriculture products imported into the European Union (EU). In 2023, 163 hectares of pineapple were certified, with 803 hectares certified in total since starting the project.Processing and hygiene standards in processing facilities have improved. In 2023, 124 pineapple processing companies were applying modern processing techniques and good hygiene practices. Eight companies were certified Hazard Analysis and Critical Control Point (HACCP), a requirement for most major export markets.PINEX has improved pineapple production techniques. In 2023, 5,844 pineapple producers, including 211 new producers added during the year, applied improved pineapple cultivation techniques and good farm management practices, leading to productivity gains, decreased loss and faster turn-around times.Partners for Development (PfD) piloted a new pineapple variety, Queen Victoria, to help the Benin government meet crop diversification objectives to satisfy growing demand from the EU. To date, 22,910 Queen Victoria seedlings have been produced, including 9,200 seedlings in 2023.Increased agricultural production In 2023, 4,958 growers (812 women and 777 new farmers) improved pineapple cultivation techniques. PINEX reinforced the capacity of 63 MoA/ATDA7 field agents in 2023. By project-end, these agents will train farmers on improved pineapple production practices such as soil preparation, planting, fertilization, maintenance, disease control, floral induction treatment, harvesting and packing for the European market. PINEX provided technical support to the Association of Pineapple Exporters of Benin (AEAB). In 2022, PINEX helped seven AEAB member companies obtain GlobalG.A.P. certification. In 2023, all seven passed their pre-audit inspections, attaining sales of 1,180 MT worth $640,368. Compliance with GlobalG.A.P. has increased Benins Sugarloaf pineapple presence in Europe. Increased sales should sustain AEABs GlobalG.A.P compliance workstream by project-end.The Beninese Pineapple Producers Association Network (RePAB) contracted ECOCERT, an international certification firm with an office in Ouagadougou, Burkina Faso, to conduct an organic certification audit of 145 RePAB members. In 2023, PINEX helped RePAB provide technical support to address non-compliance issues raised in the audit. RePAB will sustain future technical support with price premiums earned from organic certification.Improved agricultural processing PINEX helped the Beninese Pineapple Processors Association (CETRAB) strengthen capacity to provide member services. In 2023, PINEX coached CETRABs technical staff during refresher training on improved hygiene and processing techniques provided to 205 processing workers. CETRAB will develop a fee-per-training system to sustain ongoing hygiene and processing training, with trained workers becoming a mandatory requirement for future CETRAB membership renewal.To expand access to export markets, 37 processing company managers attended a workshop on HACCP certification requirements. PINEX helped CETRAB develop a workplan to launch the HACCP implementation process. Two CETRAB members (Alachac Production and Etrapa Industrie) passed their HACCP audits, extending certification through December 2023. Five CETRAB member companies received detailed information on ISO 22000 certification requirements for food safety and quality management. PINEX is assisting CETRAB by conducting an ISO 22000 preaudit of these companies and will provide them with individualized work plans to meet ISO 22000 standards. Fees paid for HACCP and ISO 22000 certification services will help sustain CETRAB operations and will expand CETRAB member companies' access to export markets.Expanded agricultural trade PINEX supported 59 pineapple processors and exporters participation at national, regional, and international trade events in 2023, increasing the visibility of Beninese pineapple products and generating new customers.Increased access to financeIn 2023, 2,222 loans were issued to pineapple growers totaling $1,976,000. Around 30% of these loans were used to procure fertilizers, 30% for flower induction treatment materials and plot weeding, 30% for new pineapple planting materials, and 10% to cover land rental costs. Overall, PINEX has facilitated 7,043 loans, reaching 97% of the project target with a cumulative value of $5,969,302. In 2023, PINEX facilitated nine loans to pineapple processing companies worth $82,000. Recipients used these loans to increase juice production capacity to supply expanding regional markets. PINEX-partner default rates have averaged 3.8%, whereas nationally, defaults are around 9%, indicating likelihood of continued access to finance by borrowers from the pineapple sector after project closure.Innovation grants In 2023, PINEX awarded three innovation grants to women-owned micro processing companies (Ets Ruth Sognigbe, Agri Nutri Consulting and Vision Agricole). These companies acquired new production equipment, increasing their daily juice production capacity cumulatively by 190%. By end-2023, PINEX had provided 25 innovation grants worth $205,500 to 16 processors and nine growers. Innovations have included pineapple vinegar production and organic fertilizers derived from pineapple byproducts. After grant issuance, PINEX provides follow-up technical assistance to assist recipients with production systems, marketing, record-keeping, trade fair attendance and other measures needed to promote innovations.

  Expenses $1,643,998

• CAMBODIA PROGRAM During the period 1992-2021, PfD has won approximately $24.5 million in 46 grants and contracts from public and private donors for project activities in Cambodia. These activities have positively impacted several hundred thousand Cambodians in 16 of Cambodias 25 provinces. As of 2023, we continue in Cambodia, mainly working in improved access to credit for poorer households.

  Expenses $16,573

As filed on the 2023 return.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type

form_990

Tax year

2023

Filed

14 November 2024

IRS schema version

2023v5.1

Source object

202433199349303588

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