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
Global Community Trust
Employer identification number
80-0202426
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.") ....
109,960
434,258
559,806
245,300
507,872
1,857,196
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
109,960
434,258
559,806
245,300
507,872
1,857,196
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)..
1,416,441
6
Public support. Subtract line 5 from line 4.
440,755
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..
109,960
434,258
559,806
245,300
507,872
1,857,196
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
14
339
703
405
191
1,652
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
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).
1,858,848
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
23.710 %
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.") .
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:
2013v4.0
-
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
Global Community Trust
Employer identification number
80-0202426
Return Reference
Explanation
Client Note 1
Client Note 1 - Continued: Schedule A, Part IV, Explanation - How the Organization meets the facts and circumstances test:**Programs and Facilities are made available to the general public and the organization's definitive program to accomplish its charitable work (continued): San Gaspar Chajul is where the lions share of our work in the Ixil region takes place. In San Gaspar Chajul half their population was murdered during the war. Since the war ended, the population has rebounded. However, now half the population is under 20 years old without any jobs, skills, or opportunity. The options for young people are severely limited, leaving them little choice but to abandon failing family coffee farms and looking for a better life north across the border to the United States. In addition to problems caused by the civil war, the region faces debilitating respiratory illnesses caused by inefficient, unventilated, in-home wood stoves causing fatalities for Ixil mothers and stunted brain development for children. Chronic food shortages remain a serious problem resulting in hunger as a common occurrence after the coffee harvest. Almost completely dependent upon coffee as a sole source of income, the Ixil people are almost completely vulnerable to price drops, and losses in productions, which can be devastating. A lack of knowledge about appropriate agriculture leaves the Ixil farmers vulnerable to blights, insect infestations, and natural disasters. Recently, the region has been struck by a fungus that has destroyed over 75% of its coffee production. EDUCATION: TCTs comprehensive, integrated development effort provides funding for the maintenance and support of the only local library in San Gaspar Chaul serving students from as young as 5 ears old through high school. TCT also provides scholarships to deserving, middle school and high school students and to students to attend technical school at nearby Rafael Landivar University in Quiche. TCT has also provided university scholarships to students to attend University del Valle de Guatemala in Solola and to Rafael Landivar University in Queztalenango. Conditions for scholarships are for graduating students to remain at home for at least 5 years to work in the region. The goal of this project is provide capable Ixil youth with an opportunity to gain employment at home in the Ixil region, and apply their skills in their own community. ECONOMIC DIVERSIIFCATION: TCTs economic diversification program is designed to provide alternative income for Ixil families so they are no longer dependent upon coffee, a volatile crop at best, as a sole source of income and to provide income opportunities for unemployed Ixil youth and families. Womens Savings and Micro-credit began with 20 women and was completely dependent upon outside donations, predominantly from TCT. After 7 years, though, there are now 1,000 women in the program, which ahs become completely financially sustainable, no longer requiring capital from TCT. TCTs capacity building effort has trained the women to access their own funding fro expansion through zero interest loans from KIA Foundation and the Swedish Embassy in Guatemala al has just provided them with a 3-year, $480,000 grant for capital. TCT will continue to support the program, with capacity building as in a few short years there will be 5,000 women in the program and they will need other management skills to manage what is quickly becoming a regional bank for the poor. The Womens Weaving Cooperative also provides added income for Ixil families. It is currently 80% financially sustainable and will probably require another 1 - 2 years to reach that 100%. This program funded by TCT is also providing income for Ixil people to remain at home with their families. The Chajulense Honey Farmers, an independent association of beekeepers is now 100% financially sustainable, but seriously lacking in management skills. TCT will still support organizational development and management skills tor this group until it has the capacity to survive on its own. Once again this alternative income project allows farmers overly dependent upon coffee to have an income whether coffee production is high or low or the price is high or low. The program also provides Ixil youth with a skill to earn their own income and stay at home instead of cross the border to the US. HEALTH AND FOOD SOVEREIGNTY: TCTs health and food sovereignty project is deeply rooted in the principles of Campesino a Campesino, the shared learning principles from farmer-to-farmer. The program teaches women to establish their own family gardens, raise chickens, and build and install their own efficient ventilated stoves. The program addresses the serious food shortages in the region, as well as debilitating respiratory illnesses, the number one health hazard in the Ixil region caused by in-home, unventilated, inefficient stoves. Also addresses is the gleaning of the rain forest of wood to feed the inefficient stoves. ROYA RECOVERY AND AGRUICULTURAL IMPROVEMENT: The Ixil region has been attacked by a vicious fungus call roya, or rust in Spanish. The roya kills the leaves of the coffee plant preventing it from flowering or bearing fruit, the coffee. Over the last 3 years, local coffee farmers have lost 75% of their production. Using the same principles of Campesino a Campesino, TCT has embarked on an agricultural improvement campaign to help farmers recover their lost production and improve their soil. The project will take 3-5 years, after which production is expected to triple. That said, these agricultural techniques will have to be maintained to ensure that the farmers can handle any other blight that may come their way. All of the above programs address the serious social and economic issues facing the Ixil people. Additionally, once all these projects have reached a level od sustainability, it is the goal of TCT to establish a formal training institute to continue training in the region and also open it up to interested farmers from other regions of Guatemala, Latin America and elsewhere to share with other what has been learned in this deeply impoverished region of Guatemala.**General Public Special Knowledge and Expertise: Members of the TCT are training members of the public in the areas of sustainable development. In fact, the technicians working for our Roya Recovery Project are former graduates from our university scholarship program. So, there are these professional at work in the region, right now for TCT, and the future for themselves and for the coffee cooperative and others.
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
The Global Community Trust rents its office space from the Vice President of the Board of Directors.
Form 990, Part VI, Line 11b: Form 990 Review Process
Prior to filing the Form 990, it is reviewed by the board of directors.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
At board of director meetings, the policy of conflict of interest is discussed. To date, there have been no conflicts of interest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
Officer compensation is reviewed and approved by the board of directors.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
Documents are available upon request at the organization's office location.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.