Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
VIVA BOLIVIA
Employer identification number
36-4534746
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
48,390
56,290
34,963
27,821
10,748
178,212
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
15,707
12,533
10,105
3,794
532
42,671
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
0
0
0
0
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
0
0
0
0
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
6
Total. Add lines 1 through 5.
64,097
68,823
45,068
31,615
11,280
220,883
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
7,200
8,150
6,650
4,755
5,299
32,054
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
15
0
0
0
15
c
Add lines 7a and 7b..
7,200
8,165
6,650
4,755
5,299
32,069
8
Public Support (Subtract line 7c from line 6.)
188,814
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
64,097
68,823
45,068
31,615
11,280
220,883
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
0
0
0
0
0
0
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
0
0
0
0
0
c
Add lines 10a and 10b.
0
0
0
0
0
0
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
0
0
0
0
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
0
0
0
0
0
0
13
Total support (Add lines 9, 10c, 11 and 12.).
64,097
68,823
45,068
31,615
11,280
220,883
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
85.481 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
86.995 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000077
Software Version:
v1.00
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
VIVA BOLIVIA
Employer identification number
36-4534746
Identifier
Return Reference
Explanation
F99Z_P01_S00_L10
Form 990-EZ, Part I, Line 10
No one individual or oganization received grant(s) of $5000.00 or more during 2010.
Statement of Relationship between Viva Bolivia and Viva Bolivia Productos y Servicios S.R.L. (VBPS). VBPS is a Bolivia-based business that was started by and is now 30% owned by Jonathan (10%) and Karin (20%) Schoenhals. In 2010 Roxana Soliz returned her ownership (5%) as was agreed upon when she left VB to pursue her own career in 2009. In 2010 Juan was awarded additional ownership. Juan José Nuñez now holds 70% control of VBPS and is the general manager in charge of daily operations and staffing decisions. VBPS was started for the following reasons: (1)To facilitate the legal export of Bolivian products from small and mid-sized producers supported by Viva Bolivia. (2)To facilitate the legal sale of Cafe Yungas within Bolivia. (3)To establish a real-world model to help in the development and training of other economic development projects within Bolivia. (4)To lay a foundation for a sustainable (self-supporting) business that helps small producers export products from Bolivia. VBPS has a Web site that can be found at: www.vivaboliviaps.com. During 2010 VBPS provided full-time employment for two Bolivian staff (Juan and Maria Elena) and part-time work for Christian. VBPS facilitated the sale of more than 1600 bags of Cafe Yungas to local markets within Bolivia. In addition they provided (for a fee) more than 3000 hours of professional services to local charities, churches and small businesses. During 2010 Jonathan and Karin received no (zero) financial remuneration from VBPS. However, they did sell their personal phone line to VBPS (previously on loan to the business) for a price of $800 USD (one share of COMTECO). The face value of the certificate is $1500 USD (representing a discount for VBPS). The long-term goal of VBPS is to become a self-supporting business that aids in the export and local sales of Bolivian products and provides professional services (legal, accounting & administrative) to other organizations and businesses based in Bolivia. This may be achieved by: (1)The sale of exported products both from small producers and mid-sized producers; (2)The sale of products locally within Bolivia; (3)Fee-based services to local nonprofits, churches and/or businesses within Bolivia. The concept is that the more profitable sales would offset the cost of helping smaller, charitably-based efforts and allow for a sustainable model. The estimated time horizon for VBPS to be completely self-sustaining is January 2012. Viva Bolivia and VBPS share office space and Juan, Maria and Christian work for both entities. Costs to the charity (rent, equipment, electricity, grant distribution, etc.) are significantly reduced by sharing space and resources with the business. In addition, VBPS helps VB in fulfilling its mission of leadership and economic development by providing services (for a fee) to a number of the organizations and individuals that Viva Bolivia supports through grants and consulting services.
F99Z_P05_S00_L35
Form 990-EZ, Part V, Line 35
The sale of products reported on lines 7a-c is in keeping with the overall mission of Viva Bolivia and is directly related to the primary exempt purpose of Leadership and Economic Development within Bolivia. These sales are reported under Program Services as: Job preparation, training and creation for disadvantaged workers (IEAP). The sale of products and services helped (in part) to create more than 5600 hours of work, at an above average rate, during 2010 for underprivileged persons living in Bolivia.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.