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
GLOBAL PEACE YOUTH CORPS
Employer identification number
20-5717831
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.") ....
1,482,639
1,160,255
1,559,673
3,301,272
2,960,941
10,464,780
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
1,482,639
1,160,255
1,559,673
3,301,272
2,960,941
10,464,780
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)..
7,058,629
6
Public support. Subtract line 5 from line 4.
3,406,151
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..
1,482,639
1,160,255
1,559,673
3,301,272
2,960,941
10,464,780
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
352
352
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.)..
6,728
1,641
8,369
11
Total support (Add lines 7 through 10).
10,473,501
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,450
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
32.520 %
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
32.330 %
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.") .
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) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(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 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
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
THE FACTS AND CIRCUMSTANCES TEST FOR DETERMINING "PUBLICLY-SUPPORTED" STATUS THIS STATEMENT IS ATTACHED IN ACCORDANCE WITH THE INSTRUCTIONS FOR SCHEDULE A (FORM 990) REGARDING AN ORGANIZATION THAT BELIEVES IT IS PUBLICLY SUPPORTED ACCORDING TO APPLICABLE REGULATIONS TREAS REG SEC 1170A-9(F)(3) PROVIDES THAT AN ORGANIZATION WILL BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST EVEN IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OFTHESE SOURCES, AND MEETS CERTAIN OTHER REQUIREMENTS THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW I)TEN PERCENT-OF-SUPPORT LIMITATION THE FOUNDATION NORMALLY RECEIVES SUBSTANTIAL SUPPORT FROM CONTRIBUTIONS MADE DIRECTLY BY THE GENERAL PUBLIC WELL IN EXCESS OFTHE MINIMUM 10% THRESHHOLD II) ATTRACTION OF PUBLIC SUPPORT THE FOUNDATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, AND MEMBERSHIP GROUPS INVOLVED III) PERCENTAGE OF FINANCIAL SUPPORT UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES THE LESSER WILL BE THE BURDEN 0F ESTABLISHING TH E PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC. FOR THE YEAR ENDED DECEMBER 31, 2012 IS 32.52% PERCENT IV) SOURCES OF SUPPORT THE FOUNDATION WAS INCORPORATED IN 2006 WITH THE PURPOSE OF PROMOTING WORLD PEACE BY INSPIRING, EDUCATING, AND EMPOWERING YOUNG PEOPLE TO BE THE NEXT GENERATION OF WORLD LEADERS THE FOUNDATION'S ACTIVITIES ARE A SPECIAL FIELD WHICH CAN BE EXPECTED TO APPEAL TO A BROAD CROSS-SECTION OF PERSONS INTERESTED IN THE FUTURE OFTHE WORLD'S COMMUNITIES V) REPRESENTATIVE GOVERNING BODY THE FOUNDATION HAS A GOVERNING BODY REPRESENTATIVE OFTHE BROAD INTERESTS OFTHE PUBLIC, HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELD IN WHICH THE FOUNDATION OPERATES THE CURRENT (2012) BOARD OF DIRECTORS INCLUDES OF THE FOLLOWING INDIVIDUALS NAME AFFILIATION TONY DEVINE SERVICE FOR PEACE, INC YEQING LI GLOBAL PEACE FESTIVAL FOUNDATION DAVID YOO KOREA GLOBAL PEACE FESTIVAL FOUNDATION FOR IDENTIFICATION PURPOSES ONLY VI) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES THE GLOBAL PEACE YOUTH CORPS IS AN ONGOING PARTNER OFTHE GLOBAL PEACE FESTIVAL (GPF), WHICH HAS CONVENED IN MORE THAT THIRTY COUNTRIES AROUND THE WORLD SINCE 2007 THE GPF HAS BROUGHT TOGETHER MORE THAN A MILLION PEACEMINDED PEOPLE IN NATIONS ON EVERY CONTINENT THROUGH GRASSROOTS SUPPORT OF MANY LOCAL PARTNERING GROUPS THIS YEAR VII) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS THE SOLICITATION FOR DUES-PAYING MEMBERS IS DESIGNED TO ENROLL A SUBSTANTIAL NUMBER OF PERSONS IN THE FIELD OF SPECIAL INTEREST OF PROMOTING PEACE ALSO, THE ACTIVITIES OFTHE ORGANIZATION WILL BE LIKELY TO APPEAL TO PERSONS HAVING A BROAD COMMON INTEREST IN PROMOTING PEACE.
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
GLOBAL PEACE YOUTH CORPS
Employer identification number
20-5717831
Identifier
Return Reference
Explanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS AND REVIEWED BY THE DIRECTOR OF FINANCIAL OPERATIONS AND SENIOR MANAGEMENT PRIOR TO BEING FILED.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY AT BOARD MEETINGS AND ADDRESSES CONFLICTS AS THEY ARISE ON A CASE-BY-CASE BASIS.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE ORGANIZATION SUBMITS A BUDGET FOR THE COMPENSATION FOR THE CEO, EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. THE BUDGET IS THEN REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE FOR THE OTHER OFFICERS AND/OR KEY EMPLOYEES OF THE ORGANIZATION. THE EXECUTIVE OFFICERS DECIDE EACH EMPLOYEE'S COMPENSATION EACH YEAR. THIS BUDGET IS ALSO REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SEE 15A.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SENT TO THE ORGANIZATION'S OFFICES.
CHANGE IN FINANCIAL REVIEW PROCESS
FORM 990, PAGE 12, PART XII, LINE 2C
THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.