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
Earth Sangha
Employer identification number
54-1868546
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.") ....
186,811
151,255
139,519
219,969
200,930
898,484
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
186,811
151,255
139,519
219,969
200,930
898,484
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)..
144,115
6
Public support. Subtract line 5 from line 4.
754,369
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..
186,811
151,255
139,519
219,969
200,930
898,484
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
2,128
1,229
472
306
407
4,542
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
190
174
20
140
42
566
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
0
11
Total support (Add lines 7 through 10).
903,592
12
Gross receipts from related activities, etc. (see instructions)
..................
12
221,503
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
83.490 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
84.060 %
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:
13000170
Software Version:
2013v3.1
-
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
Earth Sangha
Employer identification number
54-1868546
Return Reference
Explanation
Form 990, Part III, Line 4d: Other Program Services Description
OTHER PROGRAM SERVICES 4: DC-Area Meadow Restoration:Collaboration with the Bureau of Land Management, the Fish and Wildlife Service, the National Park Service, and Fairfax County, Virginia, on native-meadow restoration. At the BLMs Meadowood Recreation Area, we replanted 4.25 acres of a 17-acre field mostly dominated by exotic fescue grass. We put in about 20 species of native, local-ecotype meadow species. We also developed a scythe-based hand-mowing technique for managing Chinese lespedeza (Lespedeza cuneata), a serious pest plant on this site. At the FWSs Occoquan Bay National Wildlife Refuge, we subjected one acre of our 12.5-acre restoration site to an experimental hand-mowing regimen, and demonstrated an increase in native forb abundance, at the expense of the eastern gamagrass (Trypsacum dactyloides) monoculture that covers most of the site. At the Park Services Fort Dupont Park in DC, we supplied plants and volunteers for a small meadow planting at the Historic Earthworks. We also installed small meadow plantings in three Fairfax County parks: Rutherford, Waples Mill, and the Marie Butler Leven Preserve. OTHER PROGRAM SERVICES 5: Tropical Agroforestry: Operation of a community tree nursery and associated forest-conservation programs on the Dominican side of a portion of the Dominican Republic Haiti border, to slow deforestation and help impoverished farmers increase their incomes. By the end of 2013 about 40 farms were participating. The nursery produced about 30,000 tree seedlings of 11 local-ecotype native species and various exotic (non-invasive) orchard species, including coffee, avocado, cacao, and citrus. Our Forest Credit program, in which our local independent partner organization makes low-cost credit available to small-holder farmers in exchange for forest conservation easements, made 27 loans, amounting to approximately $13,970, in exchange for easements over about 92 acres. We established the regions first community-owned nature reserve, a 44.3-acre property that protects an important local water supply. We installed our second Parcela Agro-Ecolgica, a sophisticated, polyculture system that increases soil fertility on about one acre, in exchange for additional conservation easements. This system is designed to help our poorest farmers. Our Rising Forests Coffee program, which buys small-holder native-shade coffee, is protecting about 20 acres of forest; in 2013, Rising Forests paid our farmers about twice the usual Fair Trade rate. OTHER PROGRAM SERVICES 6: Meditation: The practice of traditional Buddhist meditation in a nondenominational format, in the Washington, DC, area. During 2013, sessions were generally conducted once a week. About 60 people attended at least one sitting; there were about 15 regular attendees. OTHER PROGRAM SERVICES 7: Non-Buffer Forest Restoration:On-going work at the 20-acre Marie Butler Leven Preserve in Fairfax County, Virginia. During 2013, we suppressed invasive alien vegetation over about half an acre of the parks 17-acre forest, bringing the total area cleared of invasives to about 6.5 acres. We also planted a grove of possibly blight-resistant American chestnut (Castanea dentata), intermingled with butternut (Juglans cinerea), another uncommon tree. (Both species were propagated by us from wild-collected seed.) And we established a small meadow planting on the Preserves main lawn.
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
The President and Executive Director/Treasurer of Earth Sangha are married; Two of the volunteer directors are also married to each other.
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
Line 8b: No such committees were in place during 2012.
Form 990, Part VI, Line 11b: Form 990 Review Process
Form 990 is reviewed by the President, on behalf of the Board, and by our accountant.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
Relevant personnel must sign an annual disclosure.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
Appropriate documents will be made available upon request.
Form 990, Part IX, Line 24e: Other Expenses
Coffee Equipment: Column (A) - Total = $73; Column (B) - Program Services = $73; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Inventory Management: Column (A) - Total = $760; Column (B) - Program Services = $760; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Processing: Column (A) - Total = $277; Column (B) - Program Services = $277; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Roasting: Column (A) - Total = $1109; Column (B) - Program Services = $1109; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Storage: Column (A) - Total = $853; Column (B) - Program Services = $853; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Supplies: Column (A) - Total = $156; Column (B) - Program Services = $156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Supplies: Column (A) - Total = $732; Column (B) - Program Services = $732; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Coffee Transport: Column (A) - Total = $2474; Column (B) - Program Services = $2474; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Credit Card Fees: Column (A) - Total = $322; Column (B) - Program Services = $322; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Equipment R and M: Column (A) - Total = $473; Column (B) - Program Services = $473; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Events Supplies: Column (A) - Total = $556; Column (B) - Program Services = $510; Column (C) - Management & General = $0; Column (D) - Fundraising = $46
Form 990, Part IX, Line 24e: Other Expenses
Events: Column (A) - Total = $624; Column (B) - Program Services = $562; Column (C) - Management & General = $0; Column (D) - Fundraising = $62
Form 990, Part IX, Line 24e: Other Expenses
Farmer Support Coffee Payments: Column (A) - Total = $2702; Column (B) - Program Services = $2702; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Farmer Support PAE: Column (A) - Total = $1597; Column (B) - Program Services = $1597; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Construction Materials: Column (A) - Total = $1363; Column (B) - Program Services = $1363; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Fuel: Column (A) - Total = $1662; Column (B) - Program Services = $1662; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Greenhouse Equipment: Column (A) - Total = $4; Column (B) - Program Services = $4; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Greenhouse Supplies: Column (A) - Total = $406; Column (B) - Program Services = $406; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Misc Equipment: Column (A) - Total = $1090; Column (B) - Program Services = $1090; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Misc Field Supplies: Column (A) - Total = $935; Column (B) - Program Services = $935; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Soil and Sand: Column (A) - Total = $2791; Column (B) - Program Services = $2791; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Tools: Column (A) - Total = $810; Column (B) - Program Services = $810; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Volunteer Refreshments: Column (A) - Total = $656; Column (B) - Program Services = $656; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Field Watering Equipment: Column (A) - Total = $942; Column (B) - Program Services = $942; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
FieldErosion Control Materials: Column (A) - Total = $277; Column (B) - Program Services = $277; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Meditation Supplies: Column (A) - Total = $29; Column (B) - Program Services = $29; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Miscellaneous Fees: Column (A) - Total = $141; Column (B) - Program Services = $124; Column (C) - Management & General = $10; Column (D) - Fundraising = $7
Form 990, Part IX, Line 24e: Other Expenses
Postage and Shipping: Column (A) - Total = $2135; Column (B) - Program Services = $2004; Column (C) - Management & General = $70; Column (D) - Fundraising = $61
Form 990, Part IX, Line 24e: Other Expenses
Research Expenses: Column (A) - Total = $623; Column (B) - Program Services = $428; Column (C) - Management & General = $0; Column (D) - Fundraising = $195
Form 990, Part IX, Line 24e: Other Expenses
Tree Bank Motorcycle Fuel: Column (A) - Total = $897; Column (B) - Program Services = $897; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Tree Bank Other Supplies: Column (A) - Total = $115; Column (B) - Program Services = $115; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Tree Bank Truck Fuel: Column (A) - Total = $2124; Column (B) - Program Services = $2124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Tree Bank Truck Other: Column (A) - Total = $311; Column (B) - Program Services = $311; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Tree BankConstruction Supplies: Column (A) - Total = $1070; Column (B) - Program Services = $1070; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
Tree Saver: Column (A) - Total = $480; Column (B) - Program Services = $480; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses
volunteer appreciation: Column (A) - Total = $1215; Column (B) - Program Services = $1168; Column (C) - Management & General = $0; Column (D) - Fundraising = $47
Part V, Line 3
The Organization had income of $72,369 from sales of native plants grown in the Wild Plant Nursery and $9,642 from sales of coffee grown through the Tropical Agroforestry program. This income is reported on line 9 of Part I. These sales are directly related to the Organization's tax-exempt purpose. See Part III line 4b and Schedule O description of Part III line 4a.The Organization had income of $72 from occasional sales of t-shirts bearing the Earth Sangha logo, reported on line 11 of Part I. This income is not reported as unrelated business income under the exclusion for income from activities that are not regularly carried on (IRC 512(a)(1)). The t-shirts are sold at or near cost; the entire cost of t-shirt purchases is recorded as an expense at the time of purchase by the Organization.
Part VIII Line 2
Business codes for program service revenue:Line 2a:110000 (Agriculture)LIne 2b:110000 (Agrigulture)
Statement on the Value of In-Kind Donations
During 2013, volunteers contributed approximately 11,000 hours of service to our Wild Plant Nursery and DC-area ecological restoration sites. We value this effort at $24.64 per hour, which is the 2012 Virginia Average Hourly Value of Volunteer Time, set by the Virginia Department of Social Services (2012 is the most recent year for which a value was available). The total value of our 2013 volunteer effort was therefore $271,040.During 2013, Fairfax County, Virginia, regraded 4,000 square feet of container yard at our Wild Plant Nursery and removed debris produced by our on-going nursery upgrade. We value Fairfax Countys contribution at $2,000
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.