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
LAS MANOS DE CHRISTINE INC
Employer identification number
26-2772075
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.") .
15,417
18,118
33,535
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......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
15,417
18,118
33,535
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
33,535
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...
15,417
18,118
33,535
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
15,417
18,118
33,535
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
100.000 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
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
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:
Software Version:
-
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
LAS MANOS DE CHRISTINE INC
Employer identification number
26-2772075
Identifier
Return Reference
Explanation
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
EXPENSES FUNDRAISING EXPENSES 128 BANK FEES 175 TEACH STIPENDS 3,513 SPECIAL CHILDERN'S ACTIVI 730 STATE FRANCHISE TAX 15 BOOKS & SUPPLIES 2,484 TOTAL 7,045
OTHER ASSETS
FORM 990-EZ, PART II, LINE 24
PREPAID EXPENSES AND DEFERRED CHARGES 0 1,500 TOTAL 0 1,500
PRIMARY EXEMPT PURPOSE
FORM 990-EZ, PART III
A FEW YEARS BACK, A GROUP OF WELL-MEANING EDUCATORS FORMED LAS MANOS DE CHRISTINE (THE HANDS OF CHRISTINE, FOR THE LINGUISTIC LAYPERSON), AN NGO (NON-GOVERNMENTAL ORGANIZATION)DEDICATED TO PROVIDING TOP-SHELF ENGLISH INSTRUCTION TO LESS FORTUNATE KIDS IN GUATEMALA. WE DECIDED THAT THE BEST WAY TO GO ABOUT OUR TASK WAS TO PROVIDE ENGLISH PROGRAMS, QUALITY RESOURCES, AND PROFESSIONAL TEACHERS TO NON-PROFITS ALREADY ENGAGED IN EDUCATIONAL COMBAT IN GUATEMALA. SO, TO BEGIN, WE JOINED FORCES WITH ANOTHER NGO, CAMINO SEGURO (SAFE PASSAGE),WHICH WAS FOUNDED BY HANELY DENNING IN 1999 TO PROVIDE EDUCATIONAL,NUTRITIONAL, AND MEDICAL ASSISTANCE TO THE CHILDREN LIVING IN AND AROUND THE GUATEMALA CITY LANDFILL. THE COLLABORATION TURNED OUT TO BE STELLAR,AND OVER THE LAST THREE YEARS, THE CHILDREN OF CAMINO SEGURO HAVE GROWN TO BEING COMPETITIVE ON THE ENGLISH SECTION OF THE NATIONAL EXAM. ADDITIONALLY, CAMINO SEGURO ENGLISH PROGRAM HAS GAINED GREAT SUPPORT, SO MUCH SO THAT THE ORGANIZATION NOW HAS THE WHEREWITHAL TO PROVIDE ITS OWN PROFESSIONAL ENGLISH STAFF. SEEING THAT CAMINO HAD OUTGROWN THE NEED FOR OUR IMMEDIATE PRESENCE, LAS MANOS'S FOUNDING GURU, BRYANT HAND, PLEDGED TO ACT AS A TRAINER AND ADVISER TO THE INCOMING CLASSES OF CAMINO ENGLISH TEACHERS, AND SUBSEQUENTLY, HE BEGAN A NOT-SO-EXTENSIVE SEARCH, HIGH AND LOW (BUT MOSTLY HIGH--ABOUT 6000 FEET), FOR THE NEXT PLACE WHERE LAS MANOS COULD BE OF USE. IT TURNED OUT TO BE ALDEA EL HATO, A SMALL VILLAGE IN THE MOUNTAINS ABOVE ANTIGUA, LOCATED CONVENIENTLY NEXT TO ONE OF HIS FAVORITE HAUNTS, EARTH LODGE. IN TRUTH, BRYANT HAS GREAT RAPPORT WITH THE OWNERS/OPERATORS OF EARTH LODGE, "BRI" HAVEY AND "DREW" SHANKMAN, WHO HAVE SPENT THE PAST SEVERAL YEARS SPONSORING THE SCHOOL, ASSISTING THEM IN ACQUIRING EVERY THING FROM BREAKFAST FARE TO A COMPUTER LAB. AFTER SOME AMIABLE NEGOTIATIONS,BRYANT, BRI, AND DREW DECIDED THAT, WITH EARTH LODGE'S CONTINUED ASSISTANCE AND BLESSING, LAS MANOS WOULD NEXT HANG ITS BOWLER HAT (APOLOGIZE FOR THE TRITE ENGLISH REFERENCE) IN ALDEA EL HATO. SO, HERE WE STAND IN OUR FOURTH YEAR OF OPERATION AND AT THE DAWN OF THE NEXT PROJECT. INSTRUCTION IN ENGLISH MIGHT NOT SEEM THE MOST USEFUL THING YOU COULD GIVE TO A DISADVANTAGED CHILD, ESPECIALLY ONE IN A COUNTRY ALREADY JUGGLING OVER TWENTY INDIGENOUS LANGUAGES, BUT WE BELIEVE THAT THE BEST WAY TO FIGHT POVERTY IN THE LONG TERM IS THROUGH EDUCATION, PARTICULARLY EDUCATION IN A MARKETABLE SKILL SUCH AS ENGLISH. SPEAKING ENGLISH GIVES ACCESS TO HIGHER EDUCATION, SCHOLARSHIPS, BUSINESS OPPORTUNITIES, AND TO STABLE AND WELL- PAYING JOBS IN THE TOURISM AND SERVICE INDUSTRIES, THE LIKELY FUTURE OF GUATEMALA AS A NATION. LEARNING "THE UNIVERSAL LANGUAGE" WILL EVENTUALLY ALLOW THESE CHILDREN THE CHANCE TO SUPPORT THEMSELVES AND THEIR FAMILIES RATHER THAN TO SPEND THEIR LIVES RELYING ON CHARITY. SIMPLY PUT, WE GO FOR THE "TEACH A MAN TO FISH" OPTION. THAT SAID, WE TAKE PAINS TO AVOID BEING A CULTURAL WRECKING BALL. WE TAKE ON OUR MISSION BOTH RESPECTING AND RECOGNIZING THAT ALL CULTURES (INCLUDING OUR OWN MYRIAD OF "WESTERN" BACKGROUNDS) HAVE VALUE, WORTHWHILE CUSTOMS, AND STILL ROOM FOR CONSCIENCE EXPANSION. EACH STUDENT AND COMMUNITY IS TREATED AS INDIVIDUAL AND BEYOND STATISTICS AND STEREOTYPES, OWNERS OF DIFFERENT CIRCUMSTANCES, EXPECTATIONS, AND METHODOLOGIES, SO WE COOPERATE WITH AND VALUE LOCAL TEACHERS, PARENTS, AND THE GOVERNMENT TO PROVIDE AND DEVELOP THE PROGRAM, SALTING TO THEIR TASTE, SO TO SPEAK. ULTIMATELY, WE AIM TO HELP STUDENTS TO REALIZE THEIR ABILITY TO ACT AS THE DIFFERENCE THEY'D LIKE TO SEE IN THEIR COMMUNITY, COUNTRY, AND THE WORLD, WHICH IS WHY WE WORK TOWARDS OUR OWN OBSOLESCENCE IN HOPES OF LEAVING OUR HOST INSTITUTION WITH AN ESTABLISHED, SUSTAINABLE CURRICULUM AND STUDENT BODY. LAS MANOS DOES NOT WANT TO REPLACE ONE CULTURE OR SET OF VALUES WITH ANOTHER, BUT GIVE THESE CHILDREN A TOOL TO BE ABLE TO CELEBRATE AND SHARE THEIR CULTURE WITH THE REST OF THE WORLD.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.