2024-11-15T17:40:07-06:00 2023-12-31 881478669 CBIZ ADVISORS LLC 53 STATE STREET BOSTON MA 02109 990 2023-01-01 651217703 D-TREE INTERNATIONAL INC D-TR 9782389122 167 WASHINGTON STREET 5 NORWELL MA 02061 BARBARA MITCHELL TREASURER 6174326322 2024-11-15 1 1 KRISTEN CUMMINGS P01510495 6178075000 2024-11-15 2023 2024-10-15 13:58:12Z RICCARDO LAMPARIELLO 167 WASHINGTON STREET 5 NORWELL MA 02061 5582698 0 X WWW.D-TREE.ORG X 2004 MA TO IMPROVE LIVES BY STRENGTHENING HEALTH SYSTEMS THROUGH DIGITAL TECHNOLOGY 10 9 9 12 0 0 5695452 5253915 376492 242399 5437 87848 5440 -1464 6082821 5582698 0 69658 0 0 2905747 3102456 0 0 46440 2727572 2354544 5633319 5526658 449502 56040 2490956 3070994 1239936 1763934 1251020 1307060 TO IMPROVE LIVES BY STRENGTHENING HEALTH SYSTEMS THROUGH DIGITAL TECHNOLOGY. 0 0 4646698 69658 242399 D-TREE INTERNATIONAL, INC. IS A MISSION-DRIVEN DIGITAL GLOBAL HEALTH ORGANIZATION COMMITTED TO SOLVING THE COMPLEX HEALTH CHALLENGES OF THOSE IN NEED THROUGH CUTTING-EDGE DIGITAL SOLUTIONS. FOR NEARLY 20 YEARS, D-TREE HAS BEEN A PIONEER IN DIGITAL HEALTH AND HAS SUPPORTED HEALTH WORKERS SERVING OVER 5 MILLION FAMILIES IN AFRICA AND ASIA. D-TREE TAKES A SYSTEMS APPROACH, USING PUBLIC HEALTH AND TECHNOLOGY EXPERTISE TO CO-DESIGN, DEVELOP AND IMPLEMENT INNOVATIVE AND SCALABLE SOLUTIONS WHICH STRENGTHEN HEALTH SYSTEMS, IMPROVE PROGRAM EFFICIENCY, AND SAVE LIVES. 4646698 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 9 1 0 1 TZ MI ZA 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X CAROLINE GIANDOMENICO 5087333944 167 WASHINGTON STREET SUITE 5 NORWELL MA 02061 ASHTON PEERY CHAIR 1.00 X X 0 0 0 BARBARA BULC BOARD OF DIRECTORS 1.00 X 0 0 0 BARBARA MITCHELL TREASURER 1.00 X X 0 0 0 CAROLINE SHAKWEI MBINDYO BOARD OF DIRECTORS 1.00 X 0 0 0 MAGNUS MORDU CONTEH BOARD OF DIRECTORS 1.00 X 0 0 0 MILTON KOTELCHUCK BOARD OF DIRECTORS 1.00 X 0 0 0 NA'IM MERCHANT BOARD OF DIRECTORS (UNTIL 6/2023) 1.00 X 0 0 0 YLISABYTH BRADSHAW CLERK 1.00 X X 0 0 0 IZUKANJI SIKAZWE BOARD OF DIRECTORS (FROM 6/2023) 1.00 X 0 0 0 MARY-ANNE HARTLEY BOARD OF DIRECTORS 1.00 X 0 0 0 RICCARDO LAMPARIELLO PRESIDENT 40.00 X X 170800 0 24120 ALISON CLARK CFO/COO (UNTIL 12/2023) 40.00 X 150270 0 14874 DAVID HERSHBERG DIRECTOR OF PARTNERSHIPS 40.00 X 133900 0 17517 HEIKO HORNUNG DIRECTOR OF TECHNOLOGY, DATA & INNOVATION 40.00 X 118450 0 27169 573420 0 83680 4 0 1 0 ONA SYSTEMS 46 BREWER PARKWAY SOUTH BURLINGTON VT 06403 SOFTWARE DEVELOPMENT 158627 JARNE TECH ANALYTICS SL AMETLLER 13 LA AMERLLA DEL VALLES BARCELONA SP 08480 SOFTWARE ENGINEERING 110055 GRACE LUSIOLA MWALIM STREET PLOT 209 BLOCK 5 DAR ES SALAAM KIGAMBONI TZ TECHNICAL ADVISOR, LEADERSHIP 104549 3 1703293 3550622 5253915 CONTRACT REVENUE 624100 242399 242399 242399 87848 87848 EXCHANGE GAIN OR LOSS 624100 -1464 -1464 -1464 5582698 242399 0 86384 X 69658 69658 344026 96756 224324 22946 2180815 1900139 280676 197570 173348 24222 296167 243945 50005 2217 83878 67801 15465 612 2360 2360 42647 42647 711991 605395 91379 15217 82876 61514 21362 205863 180686 19899 5278 110910 101030 9880 269690 225343 44347 19625 17126 2389 110 7566 5423 2143 PARTICIPANT COSTS 810836 810836 SUPPLIES 79598 78464 1134 PROFESSIONAL DEVELOPMEN 10582 9234 1288 60 5526658 4646698 833520 46440 386356 619722 1532445 2151466 528411 235518 1800 445 41944 63843 11720 11720 0 0 2490956 3070994 306826 298119 933110 1465815 1239936 1763934 X 789334 950855 461686 356205 1251020 1307060 2490956 3070994 56040 0 X X 0 1 X 1 1 1 X 2924232 4232699 3838166 5695452 5253915 21944464 2924232 4232699 3838166 5695452 5253915 21944464 14279706 7664758 39391 27457 6729 5437 87848 166862 -8774 14367 -922 5440 -1464 8647 22119973 1241325 0.34650 0.37620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CURRENCY EXCHANGE - 2019 AMOUNT: $ -8,774. 2020 AMOUNT: $ 4,350. 2021 AMOUNT: $ -922. 2022 AMOUNT: $ 5,440. 2023 AMOUNT: $ -1,464. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,017. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11720 11720 0 0 X 5641398 58700 58700 5582698 0 5582698 5585358 58700 58700 5526658 0 5526658 PART X, LINE 2: THE FOLLOWING IS AN EXCERPT FROM NOTE 1 OF THE FINANCIAL STATEMENTS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO INTERNALLY MONITOR TAX POSITIONS TO DETERMINE WHETHER ANY ARE UNCERTAIN. A TAX POSITION IS TAKEN IF IT IS DETERMINED THAT THE POSITION WILL "MORE-LIKELY-THAN-NOT" BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN TANZANIA, THE ORGANIZATION DID NOT INCUR INCOME TAX EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, PRIMARILY BECAUSE IT IS A CHARITABLE ORGANIZATION RECOGNIZED BY THE TANZANIA REVENUE AUTHORITY. THE TAX AFFAIRS OF THE ORGANIZATION, HOWEVER, ARE SUBJECT TO REVIEW BY AND AGREEMENT WITH THE AUTHORITY. THE ORGANIZATION IS SUBJECT TO ROUTINE REVIEWS BY TAXING JURISDICTIONS. AT DECEMBER 31, 2021 THE ORGANIZATION UNDERWENT SUCH A REVIEW BY THE TANZANIA REVENUE AUTHORITY FOR THE PERIOD OF 2016-2020 WHICH WAS CONCLUDED IN MAY 2022 AND NO TAX OBLIGATIONS WERE DUE. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2014. 1 AFRICA 4 61 PROGRAM SERVICES HEALTH IMPROVEMENT 3101163 AFRICA GRANTMAKING 69658 4 61 0 0 4 61 3170821 0 3170821 SUB-SAHARAN AFRICA TO SUPPORT IMPROVEMENT OF HEALTHCARE IN TANZANIA 29665 WIRE TRANSFER 0 SUB-SAHARAN AFRICA TO SUPPORT SOCIO-ECONOMIC SURVEY IMPROVEMENT 39993 WIRE TRANSFER 0 0 2 0 0 0 0 0 0 PART I, LINE 2: D-TREE MONITORS THE TRANSACTIONS ON A MONTHLY BASIS FROM THE US. IN ADDITION, WE TRAVEL TO THE FIELD TO CONDUCT IN-PERSON INTERNAL AUDITS ONCE PER YEAR. FURTHER, WE SUPPORT THE TRAINING OF FINANCE AND SUPERVISORS ON COMPLIANCE WITH GRANT TERMS AND GENERAL USG REGULATIONS. WE KEEP ONE PAGE SUMMARIES FOR EACH GRANT FOR EASY REFERENCE TO ENSURE THE ALLOWABILITY OF ALL COSTS. PART I, LINE 3: THE AMOUNTS ARE CALCULATED USING THE ACCRUAL METHOD OF ACCOUNTING. X X 0 0 0 0 0 0 0 1 0 RICCARDO LAMPARIELLO PRESIDENT 160800 0 10000 0 0 0 24120 0 0 0 194920 0 0 0 ALISON CLARK CFO/COO (UNTIL 12/2023) 150270 0 0 0 0 0 7140 0 7734 0 165144 0 0 0 DAVID HERSHBERG DIRECTOR OF PARTNERSHIPS 133900 0 0 0 0 0 6695 0 10822 0 151417 0 0 0 PART I, LINE 7 THE PRESIDENT WAS PAID A DISCRETIONARY BONUS FOR THE PERIOD ENDING DECEMBER 31, 2023, WHICH WAS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S 990 IS DISTRIBUTED TO THE BOARD TREASURER FOR REVIEW, AND A COPY OF THE DOCUMENT AS INTENDED TO BE FILED IS ELECTRONICALLY MAILED TO EACH BOARD MEMBER. BEFORE FILING, THE PREPARED 990 IS REVIEWED FIRST BY THE CHIEF OPERATING OFFICER AND THEN THE FINANCE AND AUDIT COMMITTEE (INCLUDING THE TREASURER) BEFORE BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS SENT ANNUALLY TO THE BOARD AND IS REQUIRED TO BE READ, SIGNED AND RETURNED TO D-TREE INTERNATIONAL, INC. EACH CONFLICT IS EVALUATED BY THE BOARD. A CONFLICT OF INTEREST EVALUATOR COMMITTEE IS FORMED TO MEET AND DISCUSS A DECISION ON THE MATTER AT HAND. THE CONFLICTED PERSON SHALL NOT BE PRESENT DURING THE DISCUSSION OR VOTE ON THE MATTER AND MUST NOT ATTEMPT TO INFLUENCE THE DELIBERATION OR VOTE. THE BOARD / COI EVALUATORS DOCUMENTS IN WRITING THE BASIS FOR ITS DELIBERATION, ANY DECISIONS MADE AND CONSIDERS WHAT MEASURES CAN BE PUT IN PLACE TO MITIGATE POTENTIAL RISK IN A TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE CEO/PRESIDENT AND COO IS SET ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD MEETS ONCE PER YEAR INDEPENDENT OF THE CEO/PRESIDENT AND COO AND REVIEWS THE ANNUAL COMPENSATION FOR COMPETITIVENESS, FAIRNESS AND FOR PARITY WITH SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT OTHER ORGANIZATIONS. PRIOR PERFORMANCE AS WELL AS RELATED SALARIES FOR SIMILAR POSITIONS AND OTHER WORK PERFORMED BY THE CEO/PRESIDENT AND COO OUTSIDE OF D-TREE ARE CONSIDERED IN DETERMINING THE CEO/PRESIDENT AND COO'S D-TREE SALARY. ONCE A CONSENSUS IS REACHED REGARDING SALARY, THE DETERMINED AMOUNT IS RECORDED IN THE BOARD MEETING MINUTES AND COMMUNICATED TO THE CEO/PRESIDENT AND COO FOR ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CONTACT INFORMATION IS LISTED ON THE ORGANIZATION'S WEBSITE, WWW.D-TREE.ORG. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 520,972. MANAGEMENT AND GENERAL EXPENSES 57,372. FUNDRAISING EXPENSES 15,217. TOTAL EXPENSES 593,561. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 192. MANAGEMENT AND GENERAL EXPENSES 732. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 924. OUTSIDE PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 84,231. MANAGEMENT AND GENERAL EXPENSES 33,275. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,506. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.