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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SUSTAINABLE DEVELOPMENT STRATEGIES GROUP
Employer identification number
26-1176011
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
1,000
150,222
9,000
35,595
30,800
226,617
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......
53,089
172,637
1,552,119
454,467
2,232,312
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.
1,000
203,311
181,637
1,587,714
485,267
2,458,929
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.)
2,458,929
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
1,000
203,311
181,637
1,587,714
485,267
2,458,929
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
26
6
32
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
26
6
32
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.)
..
42,903
42,903
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,000
203,337
181,637
1,587,720
528,170
2,501,864
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SUSTAINABLE DEVELOPMENT STRATEGIES GROUP
Employer identification number
26-1176011
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4D
COMPANIES AND COMMUNITIES: TOWARDS IMPROVED ENGAGEMENT SDSG, TOGETHER WITH THE FAIR MINING COLLABORATE (FMC), ORGANIZED AND FACILITATED A SESSION AT THE GLOBAL EXPLORATION, MINING AND MINERALS (GEMM) 2013 DIALOGUE, HOSTED BY THE SIMON FRASER UNIVERSITY BEEDIE SCHOOL OF BUSINESS RESPONSIBLE MINERAL SECTOR INITIATIVE. THE SESSION WAS AN OPPORTUNITY FOR COMMUNITY LEADERS FROM PERU, THE PHILIPPINES, BRITISH COLUMBIA AND BEYOND TO DISCUSS WITH INDUSTRY LEADERS THE IMPACTS OF MINING ON THEIR COMMUNITIES, AND METHODS FOR IMPROVED COMPANY-COMMUNITY ENGAGEMENT. LEGAL ACTION WORLDWIDE REPORT ON DEVELOPMENT AND DISPLACED PEOPLE IN 2013, SDSG DEVELOPED A BRIEF REPORT ON THE IMPACTS OF MINE DEVELOPMENT ON DISPLACEMENT OF PEOPLES FOR LEGAL ACTION WORLDWIDE'S CONSIDERATION IN NEW PROJECT DEVELOPMENT. SDSG INTERNSHIP AND FELLOWSHIP PROGRAM SDSG REGULARLY MENTORS LAW SCHOOL STUDENTS, AS WELL AS STUDENTS AND LAWYERS INTERESTED IN NATURAL RESOURCES, EXTRACTIVE INDUSTRIES, AND SUSTAINABLE DEVELOPMENT. WE OFFER VOLUNTEER INTERNSHIPS, FOR-CREDIT EXTERNSHIPS, AND LAW FELLOWSHIPS EVERY SEMESTER AND SUMMER TERM. SDSG INTERNS HAVE BEEN STUDENTS AT OR GRADUATES OF THE UNIVERSITY OF DENVER STURM COLLEGE OF LAW (DU), THE UNIVERSITY OF COLORADO LAW SCHOOL (CU), WESTERN STATE COLORADO UNIVERSITY, THE UNIVERSITY OF ARIZONA, THE UNIVERSITY OF DUNDEE IN SCOTLAND AND OTHER ACADEMIC INSTITUTIONS. SUSTAINABLE DEVELOPMENT OF NATURAL RESOURCES EDUCATION SDSG HAS DEVELOPED A SERIES OF CURRICULUM FOR THE UNIVERSITY OF DENVER STURM COLLEGE OF LAW, INCLUDING THREE COURSES: EMERGING INTERNATIONAL FRAMEWORK FOR SUSTAINABLE DEVELOPMENT OF NATURAL RESOURCES; NATIONAL LEGISLATION AND POLICY FOR SUSTAINABLE DEVELOPMENT OF NATURAL RESOURCES; AND COMMUNITY EXPECTATIONS FOR SUSTAINABLE DEVELOPMENT IN NATURAL RESOURCE PROJECTS. SDSG TEACHES EACH COURSE IN THE SERIES ANNUALLY, CONNECTING STUDENTS TO LEADING PRACTITIONERS IN THE FIELD, INCLUDING LEADERS FROM GOVERNMENT, CIVIL SOCIETY, AND INDUSTRY. UPPER GUNNISON NATURAL RESOURCE LIBRARY THIS OBJECTIVE OF THIS PROJECT IS TO MAKE DATA PERTAINING TO NATURAL RESOURCES AND SUSTAINABILITY IN THE GUNNISON BASIN AVAILABLE ONLINE FOR RESEARCH AND EDUCATIONAL PURPOSES. THE LIBRARY CAN BE VIEWED AT HTTP://LIBRARY.SDSG.ORG. IN 2013, SDSG WORK-STUDY STUDENTS FROM WESTERN STATE COLORADO UNIVERSITY IN GUNNISON, COLORADO TOGETHER WITH INTERNS FROM THE GUNNISON VALLEY COMPLETED SCANNING AND UPLOADING A ROOM FULL OF DOCUMENTS AND REPORTS FROM THE UPPER GUNNISON WATER CONSERVANCY DISTRICT. THESE REPORTS MAY NOW BE MADE AVAILABLE TO RESEARCHERS IN A SEARCHABLE ELECTRONIC FORMAT. WORLD BANK TRAINING PROGRAM ON THE NEGOTIATION OF MINE DEVELOPMENT AGREEMENTS SDSG IS COLLABORATING WITH THE INTERNATIONAL INSTITUTE FOR SUSTAINABLE DEVELOPMENT (IISD) TO DEVELOP AND UTILIZE CURRICULA FOR TRAINING GOVERNMENT OFFICIALS TO NEGOTIATE MORE BENEFICIAL AND SUSTAINABLE MINE DEVELOPMENT AGREEMENTS. THIS WORK, FUNDED BY THE WORLD BANK AND IISD, WILL RESULT IN PROJECT MATERIALS THAT WILL BE MADE AVAILABLE IN ENGLISH AND FRENCH THROUGH REGIONAL TRAINING PROGRAMS AND PARTNERSHIPS IN AFRICA.
FORM 990, PAGE 6, PART VI, LINE 2
CECILIA DALUPAN JAMES CRESS OFFICER OFFICES MARRIED
FORM 990, PAGE 6, PART VI, LINE 11B
REVIEWED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19
NO DOCUMENTS AVAILABLE TO THE PUBLIC
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.