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
AYNI PROJECTS
Employer identification number
68-0066262
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.") ....
397,424
5,445
55,338
24,813
17,496
500,516
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
397,424
5,445
55,338
24,813
17,496
500,516
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)..
418,118
6
Public support. Subtract line 5 from line 4.
82,398
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..
397,424
5,445
55,338
24,813
17,496
500,516
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
4,778
10,216
760
2
15,756
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.)..
41
41
11
Total support (Add lines 7 through 10).
516,313
12
Gross receipts from related activities, etc. (see instructions)
..................
12
79,262
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
15.960 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
25.650 %
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
THE FOLLOWING DISCUSSION CLEARLY DEMONSTRATES THAT AYNI PROJECTS SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATION 1.170A-9 (E) (3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509 (A)(1) AND 170 (B)(1)(A)(VI).1. 10 %- OF-SUPPORT-LIMITATION. AYNI PROJECTS' PUBLIC SUPPORT FOR THE ADVANCE RULING PERIOD IS APPROXIMATELY 15%, WELL IN EXCESS OF THE 10% REQUIREMENT. THIS PERCENTAGE IN 2013 WILL SATISFY THE TIPPING POINT LAW.2. ATTRACTION OF PUBLIC SUPPORT. THE REGULATIONS PROVIDE THAT:AN ORGANIZATION MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A PUBLIC COMMUNITY OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER ORGANIZATIONS DESCRIBED IN SECTION 170 (B) (1) (A) (I) THROUGH (VI). IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. CONSIDERATION WILL ALSO BE GIVEN TO THE FACT THAT AN ORGANIZATION MAY, IN ITS EARLY YEARS OF EXISTENCE, LIMIT THE SCOPE OF ITS SOLICITATION TO PERSONS DEEMED MOST LIKELY TO PROVIDE SEED MONEY IN AN AMOUNT SUFFICIENT TO ENABLE IT TO COMMENCE ITS CHARITABLE ACTIVITIES AND EXPAND ITS SOLICITATION PROGRAM.AYNI PROJECTS HAS ESTABLISHED PROGRAMS TO ACTIVELY SOLICIT AND ATTRACT PUBLIC SUPPORT.- AYNI PROJECTS HAS A SUBSTANTIAL DONOR LIST. AYNI PROJECTS IS AN ORGANIZATION THAT STARTED OUT BY RECEIVING A LARGE SEED MONEY LOAN AND BEGAN A SERIES OF PROGRAM SERVICES AIMED AT ATTRACTING DONORS OVER THE PAST 6 YEARS. ALTHOUGH MANY OF THE DONORS WERE NOT SIGNIFICANT IN THE AMOUNT WHICH THEY DONATED, THEY NEVER THE LESS, REPRESENT A LARGE PUBLIC FOLLOWING.- AYNI PROJECTS PRODUCES PROGRAMS TO INCREASE AWARENESS WHILE INCREASING DONOR BASE. AYNI PROJECTS PERIODICALLY ADVERTISES THROUGH EMAILS, EVENTS THAT SHOWCASE THE WORK THAT THEY ARE DOING IN PERU. THESE EVENTS ALWAYS HAVE DONATION CARDS AVAILABLE AT THE DOOR OR ON THE CHAIRS FOR EACH PARTICIPANT. THESE EMAILS AND THE EVENTS ATTRACT ATTENTION TO OUR PROJECTS AND GENERATE SMALL DONATIONS AS WELL AS MORE SIGNIFICANT DONATIONS AND CONNECTIONS WITH PEOPLE WHO WANT PARTICIPATE IN SOME WAY.3. PERCENTAGE OF FINANCIAL SUPPORT. THE REGULATIONS PROVIDE THAT "THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10 PERCENT REQUIREMENT OF SUBDIVISION (I) OF THIS SUBPARAGRAPH FROM PUBLIC OR GOVERNMENTAL SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS DESCRIBED IN THIS SUBPARAGRAPH." 15% IS WELL IN EXCESS OF THE 10% FLOOR AND IS CLEARLY INDICATIVE OF AN ORGANIZATION THAT IS PUBLICLY SUPPORTED. AYNI PROJECTS EXPECTS THAT PERCENTAGE TO INCREASE IN THE SUCCEEDING YEARS. THE FOLLOWING IS A LIST OFPUBLIC SUPPORT PERCENTAGE IN PREVIOUS YEARS:2007-52.6%2008-53.7%2009-27.8%2010-28.9%2011-26%2012-26%2013-15%4. SOURCES OF SUPPORT. THE REGULATIONS PROVIDE THAT "THE FACT THAT AN ORGANIZATION MEETS THE REQUIREMENT OF SUBDIVISION (I) OF THIS SUBPARAGRAPH THROUGH SUPPORT FROM GOVERNMENTAL UNITS OR DIRECTLY OR INDIRECTLY FROM THE REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, WILL BE TAKEN INTO CONSIDERATION IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED."AYNI PROJECTS IS A PUBLIC ORGANIZATION THAT HAS RECEIVED SUBSTANTIAL GRANTS FROM SOME LARGE DONORS LISTED ON OUR PREVIOUS TAX RETURNS AS WELL THE TIDES FOUNDATION, DAMIEN FOUNDATION, AND HUNDREDS OF PRIVATE DONORS OVER THE YEARS. ALTHOUGH OUR FIRST SEED MONEY LOAN WAS FROM ONE INDIVIDUAL, THE DONATIONS THAT HAVE COME IN OVER THE YEARS REPRESENT A STRONG AND CONSISTENT PUBLIC PARTICIPATION. 5. REPRESENTATIVE GOVERNING BODY. THE REGULATIONS PROVIDE THAT THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS STANDING IN A RELATIONSHIP TO SUCH DONORS WHICH IS DESCRIBED IN SECTION 4946(A)(1)(C) THROUGH (G)) WILL BE TAKEN INTO ACCOUNT IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED.AYNI PROJECTS IS CURRENTLY GOVERNED BY THE MINIMUM OF 3 BOARD MEMBERS.6. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, PUBLIC PARTICIPATION IN PROGRAMS AND POLICIES. REGULATIONS PROVIDE THAT: (A) THE FACT THAT AN ORGANIZATION IS OF THE TYPE WHICH PROVIDES FACILITIES AND SERVICES THAT DIRECTLY BENEFIT THE GENERAL PUBLIC ON A CONTINUING BASIS WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." (B) THE FACT THAT THE ORGANIZATION IS AN EDUCATIONAL OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES THAT ARE WIDELY USED BY COLLEGES AND UNIVERSITIES OR BY MEMBERS OF THE GENERAL PUBLIC WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." (C) SIMILARLY, THE FOLLOWING FACTORS WILL ALSO BE CONSIDERED EVIDENCE THAT THE ORGANIZATION IS PUBLICLY SUPPORTED: (1) THE PARTICIPATION IN, OR SPONSORSHIP OF, THE PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS;(2) THE MAINTENANCE OF A DEFINITIVE PROGRAM BY AN ORGANIZATION TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY;(3) THE RECEIPT OF A SIGNIFICANT PART OF ITS FUNDS FROM THE PUBLIC CHARITY OF GOVERNMENTAL AGENCY TO WHICH IT IS IN THE SOME WAY HELD ACCOUNTABLE AS A CONDITION OF THE GRANT, CONTRACT, OR CONTRIBUTION.AYNI PROJECTS' WORK IN PERU IS HIGHLY VISIBLE, HIGHLY REGARDED AND EXTREMELY BENEFICIAL TO THE COMMUNITY IN WHICH IT OPERATES IN THE FOLLOWING WAYS;AYNI PROJECTS IS DEDICATED TO PARTICIPATING IN THE DEVELOPMENT OF HEALTHY COMMUNITIES BY WORKING WITH LOCAL LEADERS (IN THE AMERICAS) TO CO-CREATE AND IMPLEMENT INITIATIVES THAT INCLUDE ALL MEMBERS OF THE COMMUNITY IN A RECIPROCAL WAY WHEREBY PEOPLE GIVE WHAT THEY HAVE TO OFFER, AND RECEIVE WHAT THEY NEED IN RETURN. IT IS THE BELIEF OF AYNI PROJECTS THAT IN THIS WAY EVERYONE BECOMES INVESTED IN THE WELL-BEING OF THE WHOLE COMMUNITY AS THE ACT OF SOCIAL RECIPROCITY IS SYNONYMOUS WITH THIS WELL-BEING. [AYNI IS A QUECHUA WORD MEANING SACRED RECIPROCITY.]THE WORK THAT IS BEING ACCOMPLISHED IN PERU HAS AS ITS AIM TO BENEFIT THE LOCAL QUECHUA COMMUNITY OF CARHUAZ IN THE CENTRAL ANDES. NUMEROUS PROGRAMS HAVE BEEN IMPLEMENTED OVER THE YEARS OF WHICH THE MAIN PROGRAMS WILL BE HIGHLIGHTED BELOW.
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
AYNI PROJECTS
Employer identification number
68-0066262
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
DESCRIPTION: MISCELLANEOUS RECEIPTS. AMOUNT: 41.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
DESCRIPTION: FILING FEE AND PENALTY. AMOUNT: 85. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 807. DESCRIPTION: SUPPLIES. AMOUNT: 1,200. DESCRIPTION: TELEPHONE. AMOUNT: 30. DESCRIPTION: TRAVEL. AMOUNT: 4,600. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 170. DESCRIPTION: DEPRECIATION. AMOUNT: 6,620. DESCRIPTION: MARKETING. AMOUNT: 126. DESCRIPTION: SCHOOL BREAKFASTS. AMOUNT: 600. DESCRIPTION: GARDEN PROJECT. AMOUNT: 8,708. TOTAL TO FORM 990-EZ, LINE 16: 22,946.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 14,802. END OF YEAR AMOUNT: 8,182.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
DESCRIPTION: LOAN FROM OFFICER. BEG. OF YEAR AMOUNT: 23,085. END OF YEAR AMOUNT: 24,421.
FORM 990-EZ, PART V, LINE 33
IN 2013 AYNI PROJECTS' THE RESEARCHER DISCONTINUED THE COMPILATION OF GERIATRIC RESEARCH INFORMATION FOR SHARING WITH THE BENEFICENCIA'S ELDER CONFERENCES WAS FINISHED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2013 TransferPrsnlBnftContractsDecl
Name:
AYNI PROJECTS
EIN: 68-0066262
Declaration:
THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.