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
THE LAMBI FUND OF HAITI
Employer identification number
52-1843357
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.") ....
1,047,453
2,741,318
986,175
774,343
483,140
6,032,429
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
1,047,453
2,741,318
986,175
774,343
483,140
6,032,429
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.
6,032,429
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..
1,047,453
2,741,318
986,175
774,343
483,140
6,032,429
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
12,115
9,882
8,083
6,963
13,770
50,813
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.)..
1,664
529
3,480
34,266
12,177
52,116
11
Total support (Add lines 7 through 10).
6,135,358
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
98.320 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
98.680 %
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.") .
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 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
THE LAMBI FUND OF HAITI
Employer identification number
52-1843357
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
FRANCE BUTEAU, BOARD MEMBER, AND MARIE MARCELLE RACINE, BOARD MEMBER, HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 4
CHANGES TO BY-LAWS 1) SECTION 3.2 - CHANGE IN MAXIMUM NUMBER OF DIRECTORS FROM 11 TO 15. 2) SECTION 3.3 - MINOR CHANGE IN TERMS LIMITS TO INDICATE THAT SECTION 3.3 SHALL NOT APPLY (INSTEAD OF SHALL APPLY) RETROACTIVELY TO INCUMBENT DIRECTORS CURRENTLY SERVING AS OF THE DATE OF THESE BYLAWS. 3) SECTION 3.7 - CHANGE IN % OF VOTES FOR REMOVAL OF DIRECTORS FROM 80% TO 67%. 4) SECTION 6.3 - ELIMINATION OF SPECIFIC PROVISIONS FOR ADVISORY BOARD IN HAITI
FORM 990, PART VI, SECTION B, LINE 11
A FULL REVIEW OF THE FORM 990 IS CONDUCTED BY THE BOARD, THE EXECUTIVE DIRECTOR AND THE FINANCE MANAGER BEFORE IT IS FILED WITH THE IRS. PRIOR TO THE BOARD MEETING, THE FORM 990 IS DISTRIBUTED BOTH ELECTRONICALLY AND IN PAPER FORM TO THE FULL BOARD OF DIRECTORS BY THE EXECUTIVE DIRECTOR FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE BOARD OF DIRECTORS AND ALL HIGHLY COMPENSATED EMPLOYEES OF THE ORGANIZATION. ANY DIRECTOR OR SENIOR EMPLOYEE WHO HAS A DIRECT OR INDIRECT FINANCIAL AND/OR PERSONAL INTEREST, AND HAS THE ABILITY TO INFLUENCE A TRANSACTION OR BUSINESS ARRANGEMENT, MUST DISCLOSE THEIR POTENTIAL CONFLICT OF INTEREST, AND ALL MATERIAL FACTS, TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT OF INTEREST AND AFTER DISCUSSION WITH THE INTERESTED PARTY, THE INDIVIDUAL WILL LEAVE THE BOARD MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED. THE CHAIR OF THE BOARD CAN, IF APPROPRIATE, APPOINT A DISINTERESTED PARTY OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS WILL DETERMINE IF THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT. IF A MORE ADVANTAGEOUS ALTERNATIVE IS NOT POSSIBLE, THE BOARD, BY MAJORITY VOTE, WILL DETERMINE IF THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF THE ORGANIZATION. THE MINUTES OF THE BOARD MEETING AND ALL RELATED COMMITTEES WITH BOARD DESIGNATED POWERS WILL CONTAIN THE NAMES OF PERSONS DISCLOSING AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE INTEREST, ANY ACTION TAKEN TO DETERMINE IF A CONFLICT OF INTEREST EXISTS, AND THE BOARD DECISION AS TO WHETHER A CONFLICT EXISTED. ADDITIONALLY, THE NAMES OF ALL PRESENT FOR DISCUSSIONS AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION AND A RECORD OF THE VOTES WITHIN THE PROCEEDINGS ARE ALSO DOCUMENTED IN THE BOARD MINUTES. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT A DIRECTOR OR EMPLOYEE HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INDIVIDUAL WILL BE INFORMED OF THE BELIEF, AND GIVEN AN OPPORTUNITY TO EXPLAIN THE FAILURE TO DISCLOSE. IF IT IS DETERMINED BY THE BOARD OF DIRECTORS THAT THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. EACH MEMBER OF THE BOARD OF DIRECTORS, MEMBER OF A BOARD COMMITTEE, AND SENIOR EMPLOYEES OF THE ORGANIZATION WILL ANNUALLY SIGN A STATEMENT THAT CONFIRMS THAT THE INDIVIDUAL HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THEY HAVE READ AND UNDERSTOOD THE POLICY, AND THAT THEY AGREE TO COMPLY WITH THE POLICY. THE DISCLOSURE FORMS ARE RETAINED WITHIN THE ORGANIZATION'S BOOKS AND RECORDS.
FORM 990, PART VI, SECTION B, LINE 15A
THE PROCESS USED BY THE LAMBI FUND OF HAITI FOR DOCUMENTING COMPENSATION OF THE EXECUTIVE DIRECTOR IS: 1. THE LAMBI FUND OF HAITI STAFF COMPILES A SURVEY ON COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR COMPARABLE POSITIONS AND PROVIDE THE DATA TO THE EXECUTIVE COMMITTEE OF LAMBI FUND OF HAITI. THE ORGANIZATION USES THE CHARITY NAVIGATOR WEBSITE TO OBTAIN COMPARABLE EXECUTIVE COMPENSATION DATA. 2. THE EXECUTIVE COMMITTEE REVIEWS THE COMPARABILITY DATA 3. THE EXECUTIVE COMMITTEE COMPARES THE PROPOSED SALARIES FOR THE EMPLOYEES WITH THE COMPARABLE DATA, DETERMINES THE REASONABLENESS OF THE PROPOSED COMPENSATION PACKAGE. IF THE COMMITTEE DETERMINED THE REASONABLE COMPENSATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABLE DATA OBTAINED, THEY ARTICULATE THE BASIS FOR THE DETERMINATION 4. THE EXECUTIVE COMMITTEE TAKES THE ITEM TO THE BOARD FOR APPROVAL DOCUMENTATION INCLUDES: A. LIST OF THE DISQUALIFIED EMPLOYEES WITH THEIR RESPECTIVE COMPENSATION PACKAGE REVIEWED BY THE EXECUTIVE COMMITTEE B. THE NAMES OF MEMBERS PRESENT DURING THE DISCUSSION ON THE ISSUE AND WHO VOTED ON IT C. COMPARABILITY DATA RELIED UPON BY THE EXECUTIVE COMMITTEE AND HOW THE DATA WAS OBTAINED D. BASIS FOR THE DETERMINATION OF REASONABLENESS THIS PROCESS WAS LAST UNDERTAKEN IN 2013.
FORM 990, PART VI, SECTION C, LINE 19
THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE AS IT IS POSTED IN GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION AT 1050 CONNECTICUT AVENUE, 10TH FL, WASHINGTON, D.C. 20036, OR BY CALLING THE ORGANIZATION AT 202-833-3713.
FORM 990, PART VII, SECTION A, LINE 10, COLUMN (D)
BOARD MEMBER, MARGUERITE JOSEPH, RECEIVED COMPENSATION FOR HER SERVICES AS A CONSULTANT TO THE PROGRAM IN HAITI AND NOT AS COMPENSATION FOR HER DUTIES AS A BOARD MEMBER. MS. JOSEPH RESIDES IN HAITI AND RECEIVED HER FEES AT THE HAITI LOCATION.
FORM 990, PART XII, LINE 2C
THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE OUTSIDE ACCOUNTANT AND FOR THE OVERSIGHT OF THE AUDIT AND COMPILATION OF THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED IN THE PAST YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.