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
2012
Open to Public Inspection
Name of the organization
BUILDING NEW HOPE
Employer identification number
25-1698704
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
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 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
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—2011.
If the organization did not check a 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—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
127,650
84,569
101,166
111,859
86,091
511,335
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......
119,456
121,597
126,081
113,117
88,606
568,857
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.
247,106
206,166
227,247
224,976
174,697
1,080,192
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.
114,456
116,597
231,053
c
Add lines 7a and 7b..
114,456
116,597
231,053
8
Public support (Subtract line 7c from line 6.)
849,139
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
247,106
206,166
227,247
224,976
174,697
1,080,192
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.
3,621
2,665
6,286
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.)..
247,106
206,166
227,247
228,597
177,362
1,086,478
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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
78.160 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
71.980 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
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—2011.
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) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2012
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
2012
Open to Public Inspection
Name of the organization
BUILDING NEW HOPE
Employer identification number
25-1698704
Identifier
Return Reference
Explanation
OTHER REVENUE
FORM 990-EZ, PART I, LINE 8
OTHER REVENUE 3,665 TOTAL 3,665
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
EXPENSES SUPPLIES 10,831 TRAVEL & TRANSPORTATION 5,076 INTEREST 380 INSURANCE 1,424 WORKERS COMP. 272 DEPRECIATION 13,164 BANK SERVICE CHARGES 564 COFFEE PROGRAM EXPENSES 55,147 DEVELOPMENT ASSISTANCE 1,598 EDUCATIONAL ACTIVITIES 6,104 ENROLLMENT SUPPORT 10,574 FUNDRAISING AND PROMOTION 5,400 GRANTS AND CONTRIBUTIONS 12,100 INTERNET 1,020 LIBRARY & MUSIC PROGRAM 11,437 MEDICAL/HEALTH PROG. EXP. 550 PERMITS/LICENSES/FEES 400 TELEPHONE 296 VOLUNTEER EXPENSES 870 WEBSITE EXPENSES 652 TOTAL 137,859
OTHER ASSETS
FORM 990-EZ, PART II, LINE 24
GRANTS RECEIVABLE 27,000 0 ACCOUNTS RECEIVABLE 3,278 2,765 INVENTORIES FOR SALE OR USE 15,107 15,190 PREPAID EXPENSES AND DEFERRED CHARGES 18,000 24,300 EQUIPMENT 9,439 9,439 LESS ACCUMULATED DEPRECIATION 7,247 7,662 UNDEPOSITED FUNDS 0 1,698 TOTAL 65,577 45,730
OTHER LIABILITIES
FORM 990-EZ, PART II, LINE 26
ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,346 9,493 LOANS FROM OFFICERS 11,592 8,592 MORTGAGE AND OTHER NOTES PAYABLE 8,179 8,250
PRIMARY EXEMPT PURPOSE
FORM 990-EZ, PART III
PARTNERSHIP AND SUPPORT FOR COMMUNITIES IN DEVELOPMENT IN CENTRAL AMERICA WHICH ARE ACCOMPLISHED THROUGH PROGRAMS IN DEVELOPMENT, EDUCATION, AND HEALTH.
FIRST ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 28
A. EDUCATION BUILDING NEW HOPE RUNS SEVERAL INNOVATIVE EDUCATIONAL PROGRAMS IN GRANADA, NICARAGUA, AND ALSO PROVIDES PUBLIC SCHOOL ENROLLMENT SUPPORT TO NEEDY STUDENTS, AND HIGH SCHOOL AND UNIVERSITY SCHOLARSHIPS. QUINTA LOS CHAVALOS (THE KIDS' PLACE) QUINTA IS A SCHOOL FOR 140 BARRIO CHILDREN THAT PROVIDES ADJUNCT EDUCATION. HERE THE STUDENTS ARE TUTORED IN THEIR SCHOOL SUBJECTS TO SUPPLEMENT THE MEAGER HALF-DAY PROGRAM IN THE PUBLIC SCHOOLS, AND PREPARE THEM FOR FUTURE EDUCATION IN HIGH SCHOOL AND UNIVERSITIES. COMPUTERS, PHYSICAL ACTIVITIES AND MUSIC ARE OFFERED AS WELL. QUINTA STUDENTS CONSISTENTLY PERFORM AT THE TOP OF THEIR PUBLIC SCHOOL CLASSES. ESCUELITA YO PUEDO (THE LITTLE "I CAN" SCHOOL) ESCUELITA IS A SCHOOL IN ONE OF GRANADA'S POOREST BARRIOS WHERE ABOUT 80 CHILDREN DISCOVER AN OPPORTUNITY THAT ELUDED THEIR PARENTS: TO LEARN TO READ, DO MATH, PLAY GAMES, SING, AND TO BE A CHILD. FOR MANY OF THE CHILDREN IT IS THE FIRST TIME THEY HAVE EVER HELD A BOOK OR A CRAYON. BOTH SCHOOLS ARE STAFFED BY ENTHUSIASTIC VOLUNTEERS FROM AROUND THE WORLD AND LOCAL TEACHERS. DURING 2012 A FULBRIGHT SCHOLAR CHOSE OUR SCHOOLS FOR A PROJECT INTRODUCING YOUNG PEOPLE TO THE ART OF POETRY WHERE THEY CREATED THEIR OWN POEMS, CULMINATING IN A PERFORMANCE IN THE 2013 INTERNATIONAL POETRY FESTIVAL IN GRANADA. THEY WERE THE ONLY SCHOOL CHILDREN INVITED TO PARTICIPATE AND READ THEIR OWN POEMS. HIGH SCHOOL SCHOLARSHIP PROGRAM IT BECAME CLEAR IN 2009 THAT THE GRADUATES OF OUR TWO ELEMENTARY SCHOOLS WERE STRUGGLING AFTER GRADUATION BECAUSE OF POOR QUALITY HIGH SCHOOL EDUCATION. SO A HIGH SCHOOL SCHOLARSHIP PROGRAM WAS BEGUN, ENABLING NEEDY STUDENTS TO ATTEND A QUALITY HIGH SCHOOL. DURING 2012 THERE WERE 37 STUDENTS SUPPORTED, UP FROM 22 IN 2011AND 14 IN 2010. PUEDO LEER (I CAN READ) PROGRAM & LIBRARY PUEDO LEER IS GRANADA'S FIRST AND ONLY LENDING LIBRARY, WITH MORE THAN 770 MEMBERS AND 6,000 BOOKS, AS WELL AS MULTIPLE ACTIVITIES TO ENCOURAGE A LOVE OF READING. IN ADDITION, PUEDO LEER HAS TWO READING ROOMS ELSEWHERE IN THE CITY WHERE CHILDREN AND PARENTS CAN READ AND BE READ TO. SEVERAL SMALL LIBRARIES HAVE BEEN ESTABLISHED IN SURROUNDING AREAS BY LOCAL RESIDENTS WITH OUR ONGOING ASSISTANCE AND SUPPORT. PUEDO LEER'S SCHOOL PROGRAM LENDS BOOKS TO MORE THAN 20 GRANADA URBAN AND RURAL SCHOOLS, PROVIDING TEACHERS QUALITY BOOKS TO READ TO THEIR CLASSES, AND PROVIDES TRAINING WORKSHOPS FOR TEACHERS AND PARENTS. MOBILE LIBRARIES HAVE BEEN PLACED IN SEVERAL SCHOOLS. THE "READING IN THE PARK" PROGRAM CONTINUED WHERE VOLUNTEERS AND PARENTS READ QUALITY CHILDREN'S BOOKS TO CHILDREN OF ALL AGES. THIS ACTIVITY REACHES CHILDREN WHO DO NOT ATTEND SCHOOL FOR VARIOUS REASONS, THOSE WHO HAVE NO ACCESS TO BOOKS IN THEIR HOMES, AND EVEN ADULTS WHO WANT TO LEARN TO READ OR EXPERIENCE LISTENING TO STORIES FOR THE FIRST TIME. BUILDING A LOVE OF READING IS OUR GOAL. GRANADA ARTS EDUCATION PROJECT - IS AN ARTIST AND TEACHER DRIVEN COLLABORATIVE. ITS GOAL IS TO HELP YOUNG PEOPLE LEARN ABOUT THEIR WORLD THROUGH ARTISTIC EXPRESSION AND EXCHANGE OF IDEAS BETWEEN SCHOOLS IN DIFFERENT COUNTRIES. SCHOOL ENROLLMENT SUPPORT - BUILDING NEW HOPE PROVIDES FINANCIAL AID FOR SUPPLIES AND TUITION, ENABLING POOR STUDENTS TO ATTEND PUBLIC SCHOOL IN NICARAGUA.
SECOND ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 29
B. DEVELOPMENT THE COFFEE PROJECT - IN 2002, WHEN A PRECIPITOUS DROP IN THE WORLD PRICE OF COFFEE BROUGHT DEVASTATION AND STARVATION DEATHS TO REGIONS IN NICARAGUA, BUILDING NEW HOPE FORMED A RELATIONSHIP WITH THE 50 FAMILIES OF THE WORKER-OWNED COOPERATIVE OF EL PORVENIR TO ASSIST THEM IN MARKETING THEIR PRODUCT AND TO AVOID FORECLOSURE AND LOSS OF LAND. BY WORKING VIRTUALLY ENTIRELY WITH VOLUNTEERS, BNH HAS BEEN ABLE TO PAY THEM MORE THAN THE FAIR TRADE PRICE FOR THEIR PRODUCT AND ALSO PROVIDE ADDITIONAL ASSISTANCE, ENABLING THEM TO SECURE THEIR LAND AND EXPAND THEIR SCHOOL. DURING 2012, BNH PROVIDED ADDITIONAL FUNDS TO SUPPORT THE LONGTERM EDUCATIONAL INVESTMENT OF THE COMMUNITY IN ITS YOUTH WHO ARE PURSUING SECONDARY AND POST-SECONDARY EDUCATION. MEDICAL SUPPLIES AND CHILDREN'S BOOKS WERE ALSO PROVIDED TO THIS REMOTE COMMUNITY. CASA LUPITA VETERINARY CLINIC - IN ADDITION TO ITS CRITICAL PUBLIC HEALTH FUNCTIONS DESCRIBED BELOW, THE CASA LUPITA CLINIC SERVES IMPORTANT DEVELOPMENT FUNCTIONS AS WELL, THROUGH ITS WORK WITH NICARAGUA'S WORK HORSES. DURING 2012 VOLUNTEER INTERNATIONAL VETERINARIANS CONTINUED TO PROVIDE MEDICAL AND DENTAL TREATMENT TO WORK HORSES, IMPROVING THEIR PRODUCTIVITY AND EXTENDING THEIR LIVES-AND SIGNIFICANTLY ENHANCING THE CONDITION OF THE MANY NICARAGUANS' WHOSE LIVELIHOOD DEPENDS ON THEM. TO DATE, MORE THAN ONE THOUSAND HORSES HAVE RECEIVED VETERINARY CARE THROUGH CASA LUPITA.
THIRD ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 30
C. HEALTH HEALTH WORK IN 2012 WAS IN THREE AREAS. (1) OUR CASA LUPITA VETERINARY CLINIC MEETS A VITAL PUBLIC HEALTH NEED RELATED TO THE CONTROL AND TREATMENT OF GRANADA'S LARGE STRAY ANIMAL POPULATION, REDUCING INCIDENCES OF DOG BITES, RABIES, PARASITES, FLEA AND TIC INFESTATIONS AMONG AREA CHILDREN. CASA LUPITA ALSO PROVIDES VETERINARY CARE FOR GRANADA'S MANY WORK HORSES (SEE DEVELOPMENT ABOVE). (2) LOGISTICAL SUPPORT FOR VISITING VOLUNTEER HEALTH BRIGADES, BOTH IN NICARAGUA AND NEIGHBORING EL SALVADOR. ALSO MEDICAL SUPPLIES WERE PROVIDED FOR THE EL PORVENIR RURAL COMMUNITY. (3) SUPPORT FOR SPECIAL HEALTH NEEDS OF OUR STUDENTS AND, AT TIMES, THEIR FAMILIES AND OUR NEIGHBORS-IN-NEED, SUCH AS RIDES TO THE HOSPITAL, EMERGENCY DENTAL CARE, OR NEEDED MEDICATIONS.
ALL OTHER ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 31
BUILDING NEW HOPE ALSO SUPPORTS THREE OTHER PROJECTS IN NICARAGUA CONSISTENT WITH OUR MISSION: L'ARMONIA IS A SCHOOL FOR THE HANDICAPPED IN GRANADA. THE SCHOOL FOR COMEDY & MIME OF GRANADA TEACHES THIRTY AT-RISK YOUTH THE ARTS OF COMEDY, MIME, JUGGLING, ACROBATICS, ALONG WITH A TRADITIONAL CURRICULUM. STUDENTS HAVE PERFORMED IN EUROPE AND CENTRAL AMERICA, AND CONDUCTED TRAINING WORKSHOPS WITH CHILDREN FROM OTHER CENTRAL AMERICAN COMMUNITIES. RHYTHM IN THE BARRIOS - PROVIDES MUSIC EDUCATION, INSTRUMENTS, AND THE OPPORTUNITY TO PERFORM TO STUDENTS IN GRANADA AND SURROUNDING RURAL AREAS. WITH INTERNATIONAL VOLUNTEER MUSIC TEACHERS AND SEVERAL NICARAGUAN TEACHERS, IT REACHED MORE THAN A DOZEN SCHOOLS. DURING 2012 THIS PROJECT, WHICH WAS STARTED BY BUILDING NEW HOPE, BECAME ITS OWN CHARITABLE ORGANIZATION. SACHANJOCHE INTERNATIONAL SCHOOL OF GRANADA WAS FOUNDED DURING 2012 TO PROVIDE THE OPPORTUNITY FOR BILINGUAL EDUCATION IN THE CITY.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.