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
2011
Open to Public Inspection
Name of the organization
MARANYUNDO INITIATIVE INC THE
Employer identification number
26-1905452
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,011,252
85,431
194,980
461,452
3,753,115
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..
3,011,252
85,431
194,980
461,452
3,753,115
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)..
477,960
6
Public Support. Subtract line 5 from line 4.
3,275,155
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
3,011,252
85,431
194,980
461,452
3,753,115
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
147
147
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).
3,753,262
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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
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.
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.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
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.).
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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
THE MARANYUNDO INITIATIVE, INC., ("MI") IS A CORPORATION FOR CHARITABLE PURPOSES ORGANIZED AND EXISTING PURSUANT TO CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS, AND IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MI'S DETERMINATION LETTER INDICATES THAT IT IS NOT A PRIVATE FOUNDATION BY REASON OF ITS QUALIFICATION AS A SCHOOL WITHIN THE MEANING OF SECTION 170(B)(1)(A)(II). MI WAS ORGANIZED TO PROVIDE AN OPPORTUNITY FOR EDUCATIONAL EXCELLENCE TO GIRLS WHOSE ACCESS TO SUCH EDUCATION IS LIMITED BY FINANCIAL CONSTRAINTS AND TO PROVIDE TEACHERS WITH ON-GOING SUPPORT IN IMPLEMENTING INNOVATIVE, STUDENT-CENTERED TEACHING METHODS IN THE CLASSROOM. MORE SPECIFICALLY, AS STATED IN THE INITIATIVE'S ARTICLES OF ORGANIZATION, THE INITIATIVE'S CHARITABLE PURPOSE INCLUDES, BUT IS NOT LIMITED TO, "ESTABLISHING, OPERATING AND MAINTAINING A FULL-TIME EDUCATIONAL INSTITUTION WITH A REGULAR FACULTY AND CURRICULUM IN THE COUNTRY OF RWANDA." THE LAND ON WHICH THE SCHOOL FACILITIES SIT WAS PROVIDED BY THE RWANDAN GOVERNMENT PURSUANT TO A LONG-TERM LEASE. CONSTRUCTION OF THE SCHOOL'S TEN-BUILDING CAMPUS BEGAN IN 2004 AND WAS FUNDED BY MI. THE SCHOOL'S FACILITIES INCLUDE CLASSROOMS, A SCIENCE LABORATORY, A MEDIA CENTER AND LIBRARY, A DINING HALL AND KITCHEN, ADMINISTRATIVE OFFICES, DORMS FOR THE STUDENTS, AND RESIDENCES FOR FACULTY AND ADMINISTRATORS. THE SCHOOL OPENED FOR CLASSES IN FEBRUARY, 2008, AND NOW PROVIDES ACADEMIC PROGRAMS FOR SEVENTH, EIGHTH AND NINTH GRADE GIRLS IN 2010, MI ENTERED INTO A MEMORANDUM OF UNDERSTANDING (THE "MOU") WITH THE BENEBIKIRA CONGREGATION UNDER WHICH THE INITIATIVE TRANSFERRED ALL OF ITS PHYSICAL ASSETS LOCATED IN RWANDA, INCLUDING THE PHYSICAL ASSETS COMPRISING THE SCHOOL, TO THE BENEBIKIRA CONGREGATION. AFTER THE TRANSFERS OF ITS PHYSICAL ASSETS TO THE BENEBIKIRA CONGREGATION, MI INTENDS TO CONTINUE AN ONGOING RELATIONSHIP WITH THE BENEBIKIRA CONGREGATION WITH RESPECT TO THE OPERATION OF THE SCHOOL. SCHEDULE 4(H) OF THE MOU SETS FORTH DETAILED GUIDELINES FOR THE MANNER IN WHICH THE SCHOOL SHOULD BE OPERATED AND MAINTAINED, INCLUDING PARTICIPATION IN AN ADVISORY BOARD ON WHICH THE INITIATIVE WILL HAVE A REPRESENTATIVE, AND ALSO SETS FORTH EDUCATIONAL STANDARDS FOR THE SCHOOL'S OPERATION APPROVED BY THE MINISTRY OF EDUCATION. THE BOARD OF MI WILL CONTINUE TO MAINTAIN CONTROL OVER THE DISPOSITION OF MI'S FUNDS AND WILL MONITOR THE TERMS OF THE MOU TO ENSURE THAT ITS INTENT AND SPECIFIC TERMS ARE COMPLIED WITH. BENEBIKIRA CONGREGATION IS AN ORDER OF ROMAN CATHOLIC NUNS BASED IN RWANDA. IN 2009, THE VATICAN RECOGNIZED THE BENEBIKIRA CONGREGATION AS AN INTERNATIONAL ORDER.. BENEBIKIRA CONGREGATION HAS AS ITS CHARITABLE PURPOSE THE EDUCATION OF ECONOMICALLY VULNERABLE GIRLS IN RWANDA WITH THE GOAL OF REBUILDING RWANDA AFTER THE GENOCIDE AND ESTABLISHING A SOCIETY BASED ON TRUTH AND JUSTICE. THE TRANSFER OF MI'S PHYSICAL ASSETS LOCATED IN RWANDA TO THE BENEBIKIRA CONGREGATION WILL NOT RESULT IN A MATERIAL CHANGE IN EITHER ITS CORPORATE PURPOSE OR THE ACTIVITIES WHICH ITS FUNDING WILL SUPPORT. THE INITIATIVE'S CORPORATE PURPOSE INCLUDES, BUT IS NOT LIMITED TO "ESTABLISHING, OPERATING AND MAINTAINING" THE SCHOOL BUT ALSO INCLUDES "PROVIDING AN OPPORTUNITY FOR EDUCATIONAL EXCELLENCE TO GIRLS WHOSE ACCESS TO SUCH EDUCATION IS LIMITED BY FINANCIAL CONSTRAINTS ANDPROVIDING TEACHERS WITH ON-GOING SUPPORT IN IMPLEMENTING INNOVATIVE, STUDENT-CENTERED TEACHING METHODS IN THE CLASSROOM." THE SCHOOL ALREADY HAVING BEEN ESTABLISHED, MI'S REMAINING PURPOSE IS THE SUPPORT OF GIRLS' EDUCATION IN RWANDA, INCLUDING, FOR SO LONG AS THE BOARD DEEMS APPROPRIATE, THE OPERATION AND MAINTENANCE OF THE SCHOOL. AFTER THE TRANSFER OF ITS ASSETS TO THE BENEBIKIRA CONGREGATION, MI WILL NO LONGER QUALIFY AS AN ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI), HOWEVER, ANALYSIS OF MI'S DONORS AND CONTRIBUTIONS IN THE YEARS SINCE ITS FORMATION INDICATE THAT IT WILL ALTERNATIVELY QUALIFY AS A "PUBLICLY SUPPORTED ORGANIZATION" WITHIN THE MEANING OF SECTION 170(B)(1)(A)(VI). SEE SCHEDULE A TO FORM 990 WHICH SETS FORTH AN ANALYSIS OF MI'S PUBLIC SUPPORT SINCE ITS FORMATION.
Schedule A (Form 990 or 990-EZ) 2011
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
2011
Open to Public Inspection
Name of the organization
MARANYUNDO INITIATIVE INC THE
Employer identification number
26-1905452
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE MARANYUNDO INITIATIVE IS A COLLABORATIVE EFFORT BETWEEN RWANDAN AND AMERICAN EDUCATORS, GOVERNMENT LEADERS, PHILANTHROPISTS AND VISIONARIES WORKING TOGETHER TO IMPROVE THE QUALITY OF EDUCATION IN RWANDA. THE MARANYUNDO INITIATIVE IS DEDICATED TO THE CONTINUED IMPROVEMENT OF THE QUALITY OF EDUCATION IN RWANDA. WITH A DUAL FOCUS OF EDUCATING THE CHILDREN AND TEACHERS OF RWANDA, THE MARANYUNDO INITIATIVE PLANS TO IMPLEMENT A SYSTEM OF LEARNING AND TEACHING THAT EMBRACES INNOVATION, KNOWLEDGE, CRITICAL THINKING, AND LEADERSHIP SKILLS.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
VOLUNTEERS PROVIDE ASSISTANCE IN SET UP AND OPERATION OF SCHOOL IN RWANDA AND THE DEVELOPMENT AND CONSTRUCTION OF THE FACILITY.
FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES
FORM 990, PART V, LINE 4B
RWANDA
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM IS REVIEWED BY THEIR FINANCIAL CONSULTANT, EXECUTVE DIRECTOR, AND FINANCE COMMITTEE. IT IS THEN PREPSENTED TO THE FULL BOARD FOR APPROVAL.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
BOARD MEMBER AND EMPLOYEE MUST SIGN THE CONFLICTS OF INTERSETS POLICY ANNUALLY. ALL REAL OR APPARENT CONFLICT OF INTEREST MUST BE DISCLOSED TO THE FINANCE COMMITTEE AND EXECUTIVE DIRECTOR. THE BOARD WILL THEN VOTE ON THE ISSUES.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE BOARD CAHIR AND COMMITTEE.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
ALL KEY EMPLOYEES COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE BOARD OF DIRECTORS DURING THE ANNUAL BUDGET PROCESS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
IRS FORM 990 PROVIDED UPON REQUEST OR REFERRED TO MA ATTORNEY GENERAL WEBSITE FOR IMMEDIATE REVIEW.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.