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
BRAHMANANDA SARASWATI FOUNDATION
Employer identification number
26-2986750
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.") ....
1,107,990
2,027,650
3,714,902
6,850,542
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3..
1,107,990
2,027,650
3,714,902
6,850,542
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)..
0
6
Public Support. Subtract line 5 from line 4.
6,850,542
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..
1,107,990
2,027,650
3,714,902
6,850,542
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
776
1,129
9,576
11,481
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
0
11
Total support (Add lines 7 through 10).
6,862,023
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
184,030
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
0 %
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
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000144
Software Version:
2011v1.2
-
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
BRAHMANANDA SARASWATI FOUNDATION
Employer identification number
26-2986750
Identifier
Return Reference
Explanation
FORM 990, SCHEDULE I, PART II, LINE 2 COLUMN (H)
Grants to Maharishi Vedic Foundation in Antrim, N.H. relate to a group of funds that U.S. donors provide under an appeal that allows 100% of the donated funds to Support the Vedic Pandits in India, to also qualify to be used for a National Yagya for their country. National Yagyas are traditional procedures of performance by the Vedic Pandits in India designed to bring greater affluence, aversion of calamities and increased harmony of a nation's populace, by creating an influence of greater integrated national consciousness. Since Maharishi Vedic Foundation is the U.S. organization that organizes such National Yagyas in India, we make all such grants to that organization and they make all arrangements for said performances and send on the same amounts granted to MVVVVP in Indiathe primary non-profit organization in India which Brahmananda Saraswati Foundation supports.
FORM 990, SCHEDULE I, PART II, LINE 1 COLUMN (H)
Maharishi Foundation, USA is the U.S. non-profit 501(c)3) that organizes teaching of the Transcendental Meditation (TM) Program and of its advanced programs in the U.S. Therefore it has the means of communicating with the one-million-plus people already practicing TM. The Board of Maharishi Foundation USA studied the program of BSF and decided to inform its participants of the opportunity to donate to BSF and participate in the U.S. National Yagya program. Towards this end Maharishi Foundation USA created a website about the national yagya program and directs its participants to that website. The website is linked to the BSF donation page and donations are received directly by BSF. BSF has made grants to Maharishi Foundation,USA to help defray their costs for doing this. The grants are far less than the funds Maharishi Foundation has expended and continues to expend in this effort. Our Organizations share common goals.
FORM 990, SCHEDULE F, PART 1 LINE 2 COLUMN (E)
OPERATING EXPENSES TO ESTABLISH FOUNDATION.
FORM 990, SCHEDULE F, PART 1 LINE 2 COLUMN (D)
GRANTS TO CHARITABLE ORGANIZATION WITH SIMILAR MISSION.
FORM 990, SCHEDULE F, PART 1 LINE 1 COLUMN (E)
HOUSING AND SUPPORT OF THE VEDIC PANDITS AND CONSTRUCTION OF EDUCATIONAL FACILTIES.
FORM 990, SCHEDULE F, PART 1 LINE 1 COLUMN (D)
GRANTS TO CHARITABLE ORGANIZATIONS WITH SIMILAR MISSION.
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
THE EXEMPT APPLICATION (FORM 1023), GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CONTACT INFORMATION IS AVAILABLE ON THE ORGANIZATION'S WEB SITE. FORM 990 IS AVAILABLE ON GUIDESTAR.COM AND ON THE ORGANIZATION'S WEBSITE.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
The Board of Directors Executive Committee meets with employees to discuss compensation and then after reviewing comparable compensation for employees in light of our staffing needs sets compensation. Such compensation is submitted to the Board as part of the annual budget. Compensation for employees is modest.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
The Directors and Officers are required to sign a Conflict of Interest statement each year, disclosing any such conflict.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
The 990 is reviewed by the CEO, the CFO and the Chief Development Officer and then provided to the entire Board for their approval.
Form 990, Part VI, Line 2
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
Bob Wynne, Corporate Director and Maureen Wynne, Chief Development Officer, are married.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: Grants to assist three North American non-profit organizations with similar goals to inspire expanded, broad based support for Brahmananda Saraswati Foundations mission to promote the educational, charitable, and world peace producing influence of the Vedic Pandits of India.. This practice by the Pandits brings an influence of peace, coherence and affluence in the collective consciousness for the whole world population, thus promoting the peaceful integration of all universal goals. OTHER PROGRAM SERVICES 5: In-residence courses held at the Brahmasthan of India, provided nearly 400 participants from 50 different countries, the opportunity to experience the tangible influence of the Vedic Pandits. These courses also included knowledge lectures of Vedic Science and opportunities to visit ancient sites of cultural, educational and spiritual value -as well as presentations on the scientific research done on the individual and group practice of Transcendental Meditation. As a result of these courses, Brahmananda Saraswati Foundation expects expanded awareness of the unique value of its mission and hopes for added support.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.