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
HOPE FOR HAITI INC
Employer identification number
59-3564329
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.") .
58,328,182
10,972,599
11,206,353
10,966,788
12,497,546
103,971,468
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......
488,688
1,040,930
1,068,073
1,557,929
1,558,961
5,714,581
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.
58,816,870
12,013,529
12,274,426
12,524,717
14,056,507
109,686,049
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
18,424,442
7,714,241
9,274,728
921,085
3,292,996
39,627,492
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.
0
c
Add lines 7a and 7b..
18,424,442
7,714,241
9,274,728
921,085
3,292,996
39,627,492
8
Public support (Subtract line 7c from line 6.)
70,058,557
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...
58,816,870
12,013,529
12,274,426
12,524,717
14,056,507
109,686,049
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
37,632
187,844
81,546
199,435
343,012
849,469
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
37,632
187,844
81,546
199,435
343,012
849,469
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.)..
58,854,502
12,201,373
12,355,972
12,724,152
14,399,519
110,535,518
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
63.380 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
55.380 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.770 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.440 %
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
HOPE FOR HAITI INC
Employer identification number
59-3564329
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
TIFFANY KUEHNER, PRESIDENT/CEO, GRANDDAUGHTER JOANNE KUEHNER, FOUNDER AND CHAIR, GRANDMOTHER
FORM 990, PART VI, SECTION B, LINE 11
A DRAFT OF THE FORM 990 IS ELECTRONICALLY PRESENTED TO ALL BOARD MEMBERS FOR THEIR REVIEW. THE RETURN IS FINALIZED AND FILED AFTER CONSIDERATION OF THEIR INPUTS.
FORM 990, PART VI, SECTION B, LINE 12C
COMPLIANCE AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT QUARTERLY DIRECTORS MEETINGS. THE DIRECTORS ALSO REVIEW AND AMEND THE POLICY, IF NECESSARY AT THE QUARTERLY DIRECTORS' MEETINGS. A SIGNED COPY OF THE CONFLICT OF INTEREST POLICY FROM EACH DIRECTOR ON THE BOARD, KEY STAFF MEMBER OR VOLUNTEERS IS ON FILE AT THE ORGANIZATION'S HEADQUARTERS.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION AND ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT AND CEO IS REVIEWED ANNUALLY BY THE GOVERNANCE AND NOMINATING COMMITTEE MADE UP OF INDEPENDENT DIRECTORS AND THEN APPROVED BY THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
PART XII, LINE 2C
THE ORGANIZATION HAS A FINANCE AND INVESTMENT COMMITTEE, WHICH OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANT AND THE AUDIT OF THE FINANCIAL STATEMENTS.
FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:
HOPE FOR HAITI IS AN INNOVATIVE AND CREATIVE INTERNATIONAL DEVELOPMENT ORGANIZATION THAT FOCUSES ON COMMUNITY-BASED SOLUTIONS TO POVERTY ALLEVIATION WITH A GRASSROOTS AND STRATEGIC HOLISTIC APPROACH. HOPE FOR HAITI BELIEVES IN A FUTURE FOR HAITI THAT IS PROSPEROUS, WHERE ALL CHILDREN HAVE ACCESS TO QUALITY EDUCATION, NUTRITION, AND HEALTHCARE. THROUGH THIS VISION, HOPE FOR HAITI WORKS WITH LOCAL PARTNERS TO BUILD SUSTAINABLE COMMUNITIES AND INCORPORATES SOCIAL BUSINESS INTO A LONG-TERM PLAN FOR DEVELOPMENT. BELOW ARE JUST A FEW HIGHLIGHTED PROGRAM ACCOMPLISHMENTS FROM 2013-2014. EDUCATION: ONLY 67% OF SCHOOL- AGED CHILDREN IN HAITI ARE IN PRIMARY SCHOOL AND ONLY 30% OF THOSE STUDENTS WILL REACH THE 6TH GRADE. "EDUCATION IS THE MOST POWERFUL WEAPON WE CAN USE TO CHANGE THE WORLD," SAYS NELSON MANDELA. HOPE FOR HAITI UNDERSTANDS THIS, AND BELIEVES THAT THE BEST AND ONLY WAY TO HELP HAITI MOVE OUT OF POVERTY AND ONTO A PATH OF SUSTAINABLE DEVELOPMENT IS TO EDUCATE ITS PEOPLE. THAT'S WHY OVER THE PAST 25 YEARS, HOPE FOR HAITI HAS SUPPORTED HAITI THROUGH A WIDE RANGE OF PROGRAMS, BUT ALWAYS WITH A FOCUS ON EDUCATION. THANKS TO OUR EDUCATION PROGRAM, CHILDREN WHO MIGHT NOT HAVE THE OPPORTUNITY TO GO TO SCHOOL CAN RECEIVE THE EDUCATION TO WHICH ALL CHILDREN SHOULD HAVE ACCESS. -SUBSIDIZED TEACHER SALARIES AT 40 PARTNER SCHOOLS FOR OVER 450 TEACHERS, IMPACTING 10,000 STUDENTS. -RECONSTRUCTED AND FULLY EQUIPPED TWO MAJOR PRIMARY AND SECONDARY SCHOOLS THAT WERE COMPLETELY DEVASTATED BY THE 2010 EARTHQUAKE IN PORT-AU-PRINCE, MEANING THAT 2,000 STUDENTS NOW HAVE A SAFE AND BEAUTIFUL PLACE TO LEARN FOR GENERATIONS TO COME. -PROVIDED BACK-TO-SCHOOL FUNDS TO 40 SCHOOLS TO PURCHASE SCHOOL SUPPLIES, MAKE REPAIRS, AND PROVIDE TEACHER TRAININGS. -SUPPORTED ART & RECREATIONAL PROGRAMS INCLUDING STARTING TWO GIRLS SOCCER TEAMS - THE FIRST IN THEIR REGION. -INVESTED IN LOCAL SCHOOL GARDENS THAT PROVIDED NUTRITIOUS FRUITS AND VEGETABLES FOR THE SCHOOLS' DAILY LUNCH PROGRAM.
FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:
HAITI'S CURRENT HEALTHCARE SYSTEM IS INSUFFICIENT TO MEET EVEN THE MINIMUM MEDICAL NEEDS OF HER PEOPLE. THE PAN AMERICAN HEALTH ORGANIZATION (PAHO) STATES THAT ONLY 60% OF HAITI'S POPULATION HAS SOME FORM OF ACCESS TO HEALTHCARE, WHEREAS THE OTHER 40% RELY ON TRADITIONAL MEDICINE IN THE RURAL AREAS. HAITI'S POPULATION IS OVER 9 MILLION, LEAVING MORE THAN 3,600,000 PEOPLE WITHOUT ANY MEDICAL CARE EACH YEAR. HAITIAN MEN, WOMEN, AND CHILDREN DEPEND ON OUTSIDE ORGANIZATIONS AND PRIVATE DONORS TO FILL IN THE GAPS OF EVEN THE MOST BASIC HEALTHCARE NEEDS AND SERVICES. LIMITED ACCESS AND POOR QUALITY IN THE HAITIAN HEALTHCARE SECTOR CAUSE SIGNIFICANT DELAYS IN THE COUNTRY'S DEVELOPMENT. A LACK OF MEDICAL TREATMENT OR MEDICATIONS CAN KEEP MEN AND WOMEN FROM WORKING AND CHILDREN FROM GOING TO SCHOOL. KEEPING THE HAITIAN PEOPLE HEALTHY IS CRITICAL TO THE OVERALL DEVELOPMENT OF THE COUNTRY. -DISTRIBUTED NEEDED MEDICATIONS AND MEDICAL SUPPLIES TO OVER 45 PARTNERS IN SOUTHERN HAITI VALUED AT OVER $11,000,000 USD, REACHING AN ESTIMATED 500,000 MEN, WOMEN AND CHILDREN. -1,500,000 ALBENDAZOLE DISTRIBUTED TO KEEP CHILDREN WORM-FREE COURTESY OF VITAMIN ANGELS. -106,000 DOSES OF VITAMIN A SUPPLEMENTATION TO AID IN HEALTHY EARLY CHILDHOOD DEVELOPMENT. -1,837,080 TABS OF PRENATAL MULTI-VITAMINS DISTRIBUTED. -1,152,000 TABS OF CHILDREN'S MULTI-VITAMINS DISTRIBUTED. -PROVIDED PRIMARY, LABORATORY, AND DENTAL CARE TO OVER 15,000 PATIENTS THROUGH HOPE FOR HAITI'S INFIRMARY. -HOPE FOR HAITI'S INFIRMARY IS ESTABLISHED AS THE BEST CARE CENTER FOR DIABETIC, HYPERTENSION, AND ASTHMA PATIENTS IN LES CAYES. -CELEBRATED THE 5TH ANNIVERSARY OF HOPE FOR HAITI'S INFIRMARY, WHICH HAS SERVED OVER 100,000 PATIENTS SINCE ITS OPENING IN 2009. -HOPE FOR HAITI'S INFIRMARY DIRECTOR RECOGNIZED BY SAVE THE CHILDREN AS A REAL AWARD HONOREE FOR HER ACHIEVEMENTS AS A GLOBAL HEALTH WORKER. THE REAL AWARD IS MADE POSSIBLE BY THE SUPPORT OF SPONSORS LIKE THE BILL AND MELINDA GATES FOUNDATION AND MASIMO FOUNDATION FOR ETHICS, INNOVATION, AND COMPETITION IN HEALTHCARE. -INSTALLED AN INTEGRATED ELECTRONIC MEDICAL RECORD SYSTEM IN HOPE FOR HAITI'S INFIRMARY WITH ALL MEDICAL AND ADMINISTRATIVE STAFF RECEIVING OVER 40 HOURS OF TECHNICAL TRAINING. -TRAINED 22 COMMUNITY HEALTH WORKERS TO PROMOTE PUBLIC HEALTH AND PROVIDE FIRST AID CARE AND SUPPLIES TO 12 SCHOOLS AND RURAL COMMUNITIES, IMPACTING THE WELL-BEING OF OVER 2,250 STUDENTS AND THEIR FAMILIES. -RESUPPLIED ALL SCHOOL FIRST- AID KITS WITH CRITICAL SUPPLIES, SUCH AS MEDICAL GLOVES, HYDROGEN PEROXIDE, BETADINE, ORAL REHYDRATION SALTS, ANTIBACTERIAL OINTMENT, BANDAGES, PAIN RELIEVER, SANITARY PADS, ANTIFUNGAL CREAM, AND HAND SANITIZER. -TRAINED HOPE FOR HAITI STAFF AND PARTNERS IN CPR/FIRST- AID AND THE USE OF AN AED, ALONG WITH EMERGENCY PREPAREDNESS AND RESPONSE. OVER 24 HOURS OF TRAINING PROVIDED. -SUPPLIED HOPE FOR HAITI AND PARTNERS WITH 6 AEDS AND PROVIDE ONGOING TRAINING AND TRACKING ON USE.
FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:
HOPE FOR HAITI'S COMMUNITY DEVELOPMENT INITIATIVES FOCUSES ON THE HOLISTIC LONG-TERM NEEDS OF A COMMUNITY TO INCLUDE PRIMARILY CLEAN WATER, INFRASTRUCTURE AND ECONOMY. THESE ESSENTIAL COMPONENTS, ADDED WITH HOPE FOR HAITI'S EDUCATION AND HEALTHCARE PROGRAMS, PROVIDES FIVE KEY BUILDING BLOCKS FOR CREATING SUSTAINABLE COMMUNITIES. THIS APPROACH TO SUSTAINABLE COMMUNITIES IS WHAT HOPE FOR HAITI HAS SEEN MAKE THE GREATEST PROGRESS ON POVERTY ALLEVIATION. -PROVIDED ONGOING MONTHLY MAINTENANCE TO HOPE FOR HAITI'S CLEAN WATER LOCATIONS. -DRILLED TWO NEW WELLS (EACH 140FT DEEP) AND INSTALLED A NEW WATER FILTRATION SYSTEM TO PROVIDE PURIFIED DRINKING WATER TO MORE THAN 1,000 STUDENTS PER DAY. -WORKED WITH VOLUNTEER ENGINEERS TO REROUTE A RIVER THAT WAS ON THE VERGE OF WASHING AWAY ONE OF HOPE FOR HAITI'S PARTNER SCHOOLS, SAVING THE SCHOOL WHILE ALSO PROTECTING THE COMMUNITY FROM FUTURE FLOODING. -PRODUCED, DISTRIBUTED OR PLANTED OVER 3,000 MANGO, AVOCADO, CHERRY, CEDAR, ORANGE, LIME, PAPAYA AND OAK SEEDLINGS IN TWO RURAL SCHOOL COMMUNITIES. -IDENTIFIED 255 WOMEN PREVIOUSLY UNABLE TO BORROW MONEY DUE TO THEIR LEVEL OF POVERTY AND PROVIDED FINANCIAL LITERACY, SMALL LOANS, AND SOCIAL EMPOWERMENT BY COLLABORATING WITH A LOCAL MICROFINANCE INSTITUTION, FONKOZE. ALL 255 GRADUATED FROM THE MICRO-FINANCE PROGRAM AND ARE NOW CONSIDERED QUALIFIED TO OPEN THEIR FIRST CHECKING AND SAVINGS ACCOUNT, BORROW MONEY TO INVEST IN THEIR OWN BUSINESSES AND GAIN FINANCIAL INDEPENDENCE. -INVESTED IN THE START-UP OF TWO SOCIAL BUSINESS PROJECTS INCLUDING A FREEZER AND CELL PHONE CHARGING STATION AND UPCYLED JEWELRY BUSINESS, PROVIDING JOBS TO 11 HAITIAN MEN AND WOMEN. -SUPPORTED LOCAL COMMUNITY BEEKEEPER WITH TRAINING AND EQUIPMENT TO IMPROVE HONEY PRODUCTION AND SALES. -RESPONDED TO COMMUNITY EMERGENCIES INCLUDING FLOODING AND FIRE THROUGH THE DISTRIBUTION OF EMERGENCY BUCKETS FILLED WITH ESSENTIAL LIFE SAVING SUPPLIES TO HELP A FAMILY RECOVER IN THE WAKE OF A DISASTER. -FOUND A 5-10% DECREASE OVER ONE -YEAR IN HOUSEHOLDS LIVING UNDER $1USD PER DAY IN COMMUNITIES WHERE HOPE FOR HAITI HAD THE DONOR RESOURCES TO PROVIDE THE FULL SUSTAINABLE COMMUNITY APPROACH. DATA COLLECTED THROUGH THE PROGRESS OUT OF POVERTY (PPI) SURVEY TOOL.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.