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
LATVIAN ORG ASSOC OF MN INC
Employer identification number
38-3660467
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.") .
500
1,620
755
1,055
1,735
5,665
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......
7,496
6,442
7,801
7,531
7,260
36,530
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.
7,996
8,062
8,556
8,586
8,995
42,195
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.)
42,195
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...
7,996
8,062
8,556
8,586
8,995
42,195
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
31,919
28,659
32,744
24,367
27,929
145,618
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
31,919
28,659
32,744
24,367
27,929
145,618
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.)
..
753
365
153
5
210
1,486
13
Total support. (Add lines 9, 10c, 11, and 12.)..
40,668
37,086
41,453
32,958
37,134
189,299
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
22.290 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
19.830 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
77.000 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
79.000 %
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
LATVIAN ORG ASSOC OF MN INC
Employer identification number
38-3660467
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4D
OTHER PROGRAM SERVICES PERFORMED 1. EXPENSES 2028, GRANTS 0, REVENUE 795 FOUR ACTORS FROM LATVIA PERFORMED THE PLAY/COMEDY "MES UN MUSU SIEVA" (WE AND OUR WIFE), SEPTEMBER 27, 2013, AT THE LATVIAN CHURCH HALL IN MINNEAPOLIS, ATTENDED BY ABOUT 55 PERSONS. 2. EXPENSES 1645, INCLUDING GRANTS OF 900, REVENUE 645 THREE MUSICIANS FROM LATVIA, "TRIO", PERFORMED LATVIAN FOLK MUSIC IN A MODERN PERFORMANCE, OCTOBER 18, 2013, IN THE LATVIAN CHURCH HALL IN MINNEAPOLIS, ATTENDED BY ABOUT 50 PERSONS. THE GRANT WAS MADE TO TILTS (THE BRIDGE), A NON-PROFIT ORGANIZATION INCORPORATED IN THE USA TO FOSTER LATVIAN CULTURE AND EDUCATION. 3. EXPENSES 1050, GRANTS 0, REVENUE 783 PROGRAM COMMEMORATING LATVIAN INDEPENDENCE DAY, NOVEMBER 18, 1918, WAS HELD IN THE LATVIAN CHURCH HALL, NOVEMBER 18, 2013, ATTENDED BY ABOUT 80 PERSONS. THE MAIN SPEAKER WAS DR. TAIRA ZOLDNERE, DIRECTOR OF THE AMERICAN LATVIAN ASSOCIATION'S PUBLIC AFFAIRS OFFICE. MUSIC WAS PROVIDED BY THE LATVIAN CHURCH CHOIR. 4. EXPENSES 791, GRANTS 0, REVENUE 400 DOCUMENTARY FILM ABOUT THE POPULAR LATVIAN MUSIC GROUP FROM CHICAGO, "CIKAGAS PIECISI" (THE CHICAGO FIVE), SHOWN IN THE LATVIAN CHURCH HALL, ATTENDED BY ABOUT 53 PERSONS. 5, EXPENSES 575, GRANTS 0, REVENUE 530 FILM, "SAPNU KOMANDA 1935" (DREAM TEAM OF 1935), ABOUT LATVIA'S NATIONAL BASKETBALL TEAM THAT WON THE 1935 EUROPEAN CHAMPIONSHIP, SHOWN OCTOBER 13, 2013, AT THE HEIGHTS MOVIE THEATER IN MINNEAPOLIS, ATTENDED BY ABOUT 53 PERSONS. 6. EXPENSES 538, INCLUDING GRANTS OF 500, REVENUE 502 PROGRAM COMMEMORATING THE DEPORTATION OF LATVIANS BY THE USSR TO SIBERIA IN 1940, WAS HELD IN THE LATVIAN CHURCH HALL ON JUNE 14, 2013, ATTENDED BY ABOUT 60 PERSONS. A GRANT OF 500 WAS MADE TO THE LATVIAN 50 YEAR OCCUPATION MUSEUM FUND SUPPORT GROUP (OMFA), A USA NON-PROFIT ORGANIZATION. 7. EXPENSES 500, GRANTS 0, REVENUE 345 MUSICAL CELEBRATION OF THE SUMMER SOLSTICE, "LIGO VAKARS", JUNE 20, 2013, IN THE LATVIAN CHURCH BASEMENT, ATTENDED BY ABOUT 35 PERSONS. 8. EXPENSES 500, GRANTS 0, REVENUE 110 LECTURE BY PROF. VALTERS NOLLENDORFS, A DIRECTOR OF THE OCCUPATION MUSEUM IN RIGA, LATVIA, INFORMING ABOUT THE CURRENT STATUS OF THE MUSEUM AND THE PENDING EXPANSION PLANS, HELD IN THE LATVIAN CHURCH BASEMENT ON FEBRUARY 9, 2013, ATTENDED BY ABOUT 40 PERSONS. 9. EXPENSES 500, GRANTS 0, REVENUE 445 PROGRAM COMMEMORATING THE FOUNDING OF THE UNIVERSITY OF LATVIA, HELD IN THE LATVIAN CHURCH HALL ON SEPTEMBER 15, 2013, ATTENDED BY 55 PERSONS. THE MAIN SPEAKER AND ALSO PERFORMING ON THE PIANO, WAS PROF. LELDA PAULA, FROM THE DARZINA SCHOOL OF MUSIC IN LATVIA. 10. EXPENSES 311, GRANTS 0, REVENUE 0 FESTIVAL OF NATIONS, HELD THE FIRST WEEK IN MAY, 2013, IN THE WILKINS ARENA IN ST. PAUL ATTENDED BY THOUSANDS OF PEOPLE FROM OVER 50 NATIONALITY BACKGROUNDS. THE LATVIAN GROUP ORGANIZED A CULTURAL EXHIBITION BOOTH AND THE FOLK DANCE GROUP PERKONITIS PERFORMED ON THREE OCCASIONS. 11. EXPENSES 33, GRANTS 0, REVENUE 0 ORGANIZED AN ART SHOW OF LOCAL LATVIAN ARTIST WORKS IN THE LATVIAN CHURCH HALL, FROM FEBRUARY 9-16, ATTENDED BY OVER 100 PERSONS. 12. EXPENSES 300, INCLUDING GRANTS OF 300, REVENUE 0 ENABLED THE MINNESOTA LATVIAN SPORTS CLUB "STARTS" REPRESENTING THE LATVIAN COMMUNITY, TO ORGANIZE A JOINT NEW YEAR'S EVE CELEBRATION ON DECEMBER 31, WITH THE UKRAINIAN COMMUNITY, AT THE UKRAINIAN HALL IN MINNEAPOLIS. 13. EXPENSES 1500, INCLUDING GRANTS OF 1500, REVENUE 0 ENABLED MARA PELECE, A MEMBER OF THE LATVIAN COMMUNITY IN MINNEAPOLIS, TO CONTINUE WORK ON THE PROJECT OF PREPARING AN ARCHIVAL VIDEO OF LATVIAN MUSICIANS AND MUSIC DURING THE DIASPORA. 14. EXPENSES 1650, INCLUDING GRANTS OF 1650, REVENUE 0 ENABLED ABOUT EIGHT MEMBERS OF THE MINNESOTA LATVIAN FOLK GROUP "TEIKSMA" TO TRAVEL TO CALIFORNIA IN APRIL, 2013, TO PERFORM IN THE LATVIAN COMMUNITIES IN LOS ANGELES AND SAN FRANCISCO. 15. EXPENSES 100, INCLUDING GRANTS OF 100, REVENUE 0 SUPPORTED THE GLOBAL SOCIETY FOR LATVIAN ART WHICH IS COLLECTING WORKS OF LATVIAN ARTISTS IN EXILE. IT IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE USA. 16. EXPENSES 750, INCLUDING GRANTS OF 750, REVENUE 0 SUPPORTED THE LATVIAN SATURDAY SCHOOL IN MINNEAPOLIS, IN ITS ANNUAL "FRIENDLY REMINDER" TO SUPPORT LATVIAN LANGUAGE EDUCATION. 17. EXPENSES 250, INCLUDING GRANTS OF 250, REVENUE 0 ENABLED THE MINNESOTA LATVIAN SPORTS CLUB TO ORGANIZE AND PARTICIPATE IN THE USA LATVIAN CHAMPIONSHIPS IN BASKETBALL AND VOLLEYBALL, HELD AT THE DE LA SALLE HIGH SCHOOL IN MINNEAPOLIS IN MAY. 18. EXPENSES 1000, INCLUDING GRANTS OF 1000, REVENUE 0 SUPPORTED THE LATVIAN FUND, A USA NON-PROFIT ORGANIZATION THAT RAISES FUNDS TO SUPPORT LATVIAN CULTURAL AND EDUCATIONAL PROJECTS IN LATVIAN COMMUNITIES. 19. EXPENSES 200, INCLUDING GRANTS OF 200, REVENUE 0 HONORED THE LONG TIME DIRECTOR OF THE LATVIAN SATURDAY SCHOOL, LAILA SVALBE, UPON LEAVING THE POSITION AT THE END OF THE SCHOOL YEAR IN MAY. 20. EXPENSES 200, INCLUDING GRANTS OF 200, REVENUE 0 HONORED THE FOUR STUDENTS GRADUATING FROM THE LATVIAN SATURDAY SCHOOL BY DEPOSITING 50 TO THEIR BANK ACCOUNTS AT THE LATVIAN CREDIT UNION IN MINNEAPOLIS. 21. EXPENSES 1500, INCLUDING GRANTS OF 1500, REVENUE 0 ENABLED THREE STUDENTS FROM THE LATVIAN SATURDAY SCHOOL TO PARTICIPATE IN THE TWO WEEK EDUCATIONAL TOUR OF LATVIA IN JUNE BY GRANTING A 500 STIPEND FOR EACH STUDENT TOWARD THE COST. THE TOUR "SVEIKA, LATVIA" IS ORGANIZED BY THE EDUCATION DIVISION OF ALA (THE AMERICAN LATVIAN ASSOCIATION),A NON- PROFIT ORGANIZATION INCORPORATED IN THE USA. 22. EXPENSES 1000, INCLUDING GRANTS OF 1000, REVENUE 0 ENABLED TWO STUDENTS FROM THE LATVIAN SATURDAY SCHOOL TO ATTEND A FIVE WEEK LATVIAN SUMMER HIGH SCHOOL IN JUNE AND JULY AT THE LATVIAN CENTER "GAREZERS" , THREE RIVERS, MI. THE 500 STIPEND FOR EACH STUDENT COVERED PART OF THE COST OF THE SCHOOL. THE LATVIAN CENTER "GAREZERS" IS NON- PROFIT ORGANIZATION INCORPORATED IN THE USA. 23. EXPENSES 300, INCLUDING GRANTS OF 300, REVENUE 0 ENABLED THREE CHILDREN FROM THE LATVIAN SATURDAY SCHOOL TO ATTEND A ONE WEEK CAMP IN JULY AT THE LATVIAN CENTER "GAREZERS". SEE 22. ABOVE. THE 100 STIPEND COVERED PART OF THE COST OF THE CAMP. 24. EXPENSES 879, INCLUDING GRANTS OF 879, REVENUE 0 GRANTED PAYMENT FOR PARTIAL TRAVEL AND LODGING EXPENSES FOR FOUR INSTRUCTORS FROM MINNESOTA WHO TAUGHT IN THE "3X3 GENERATION LATVIAN CULTURE CAMP" IN THE LATVIAN CENTER "GAREZERS" FOR ONE WEEK IN AUGUST. 25. EXPENSES 200, INCLUDING GRANTS OF 200, REVENUE 0 MADE A GRANT OF 200 TO THE LATVIAN SATURDAY SCHOOL FOR ASSISTING IN LOAM PROJECTS/ PROGRAMS. 26. EXPENSES 2000, INCLUDING GRANTS OF 2000, REVENUE 0 GRANT MADE TO THE MINNESOTA LATVIAN CONCERT ASSOCIATION FOR THE AMOUNT OF LOSS INCURRED FOR THE CONCERTS ORGANIZED DURING THE 2012/2013 SEASON. 27. EXPENSES 1700, INCLUDING GRANTS OF 1700, REVENUE 0 GRANT MADE TO THE ORGANIZATION, THE UKRAINIAN HERITAGE FESTIVAL, FOR THE AMOUNT OF LOSSES INCURRED FOR THE JOINTLY ORGANIZED UKRAINIAN/LATVIAN NEW YEARS PARTIES WITH THE LATVIAN SPORTS CLUB STARTS IN 2011 AND 2012.
FORM 990, PAGE 6, PART VI, LINE 11B
FORM 990 WILL BE REVIEWED BY ALL OFFICERS OF THE ORGANIZATION PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19
DOCUMENTS AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.