Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 2,741,318 | 986,175 | 774,343 | 483,140 | 695,700 | 5,680,676 |
| 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 | 2,741,318 | 986,175 | 774,343 | 483,140 | 695,700 | 5,680,676 |
| 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. | 5,680,676 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,741,318 | 986,175 | 774,343 | 483,140 | 695,700 | 5,680,676 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,882 | 8,083 | 6,963 | 13,770 | 1,733 | 40,431 |
| 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 VI.).. | 529 | 3,480 | 34,266 | 12,177 | 14,457 | 64,909 |
| 11 | Total support Add lines 7 through 10. | 5,786,016 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | FRANCE BUTEAU, BOARD MEMBER, AND MARIE MARCELLE RACINE, BOARD MEMBER, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | A FULL REVIEW OF THE FORM 990 IS CONDUCTED BY THE BOARD, THE EXECUTIVE DIRECTOR AND THE FINANCE MANAGER BEFORE IT IS FILED WITH THE IRS. PRIOR TO THE BOARD MEETING, THE FORM 990 IS DISTRIBUTED BOTH ELECTRONICALLY AND IN PAPER FORM TO THE FULL BOARD OF DIRECTORS BY THE EXECUTIVE DIRECTOR FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE BOARD OF DIRECTORS AND ALL HIGHLY COMPENSATED EMPLOYEES OF THE ORGANIZATION. ANY DIRECTOR OR SENIOR EMPLOYEE WHO HAS A DIRECT OR INDIRECT FINANCIAL AND/OR PERSONAL INTEREST, AND HAS THE ABILITY TO INFLUENCE A TRANSACTION OR BUSINESS ARRANGEMENT, MUST DISCLOSE THEIR POTENTIAL CONFLICT OF INTEREST, AND ALL MATERIAL FACTS, TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT OF INTEREST AND AFTER DISCUSSION WITH THE INTERESTED PARTY, THE INDIVIDUAL WILL LEAVE THE BOARD MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED. THE CHAIR OF THE BOARD CAN, IF APPROPRIATE, APPOINT A DISINTERESTED PARTY OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS WILL DETERMINE IF THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT. IF A MORE ADVANTAGEOUS ALTERNATIVE IS NOT POSSIBLE, THE BOARD, BY MAJORITY VOTE, WILL DETERMINE IF THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF THE ORGANIZATION. THE MINUTES OF THE BOARD MEETING AND ALL RELATED COMMITTEES WITH BOARD DESIGNATED POWERS WILL CONTAIN THE NAMES OF PERSONS DISCLOSING AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE INTEREST, ANY ACTION TAKEN TO DETERMINE IF A CONFLICT OF INTEREST EXISTS, AND THE BOARD DECISION AS TO WHETHER A CONFLICT EXISTED. ADDITIONALLY, THE NAMES OF ALL PRESENT FOR DISCUSSIONS AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION AND A RECORD OF THE VOTES WITHIN THE PROCEEDINGS ARE ALSO DOCUMENTED IN THE BOARD MINUTES. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT A DIRECTOR OR EMPLOYEE HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INDIVIDUAL WILL BE INFORMED OF THE BELIEF, AND GIVEN AN OPPORTUNITY TO EXPLAIN THE FAILURE TO DISCLOSE. IF IT IS DETERMINED BY THE BOARD OF DIRECTORS THAT THE PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. EACH MEMBER OF THE BOARD OF DIRECTORS, MEMBER OF A BOARD COMMITTEE, AND SENIOR EMPLOYEES OF THE ORGANIZATION WILL ANNUALLY SIGN A STATEMENT THAT CONFIRMS THAT THE INDIVIDUAL HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THEY HAVE READ AND UNDERSTOOD THE POLICY, AND THAT THEY AGREE TO COMPLY WITH THE POLICY. THE DISCLOSURE FORMS ARE RETAINED WITHIN THE ORGANIZATION'S BOOKS AND RECORDS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS USED BY THE LAMBI FUND OF HAITI FOR DOCUMENTING COMPENSATION OF THE EXECUTIVE DIRECTOR IS: 1. THE LAMBI FUND OF HAITI STAFF COMPILES A SURVEY ON COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR COMPARABLE POSITIONS AND PROVIDE THE DATA TO THE EXECUTIVE COMMITTEE OF LAMBI FUND OF HAITI. THE ORGANIZATION USES THE CHARITY NAVIGATOR WEBSITE TO OBTAIN COMPARABLE EXECUTIVE COMPENSATION DATA. 2. THE EXECUTIVE COMMITTEE REVIEWS THE COMPARABILITY DATA 3. THE EXECUTIVE COMMITTEE COMPARES THE PROPOSED SALARIES FOR THE EMPLOYEES WITH THE COMPARABLE DATA, DETERMINES THE REASONABLENESS OF THE PROPOSED COMPENSATION PACKAGE. IF THE COMMITTEE DETERMINED THE REASONABLE COMPENSATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABLE DATA OBTAINED, THEY ARTICULATE THE BASIS FOR THE DETERMINATION 4. THE EXECUTIVE COMMITTEE TAKES THE ITEM TO THE BOARD FOR APPROVAL DOCUMENTATION INCLUDES: A. LIST OF THE DISQUALIFIED EMPLOYEES WITH THEIR RESPECTIVE COMPENSATION PACKAGE REVIEWED BY THE EXECUTIVE COMMITTEE B. THE NAMES OF MEMBERS PRESENT DURING THE DISCUSSION ON THE ISSUE AND WHO VOTED ON IT C. COMPARABILITY DATA RELIED UPON BY THE EXECUTIVE COMMITTEE AND HOW THE DATA WAS OBTAINED D. BASIS FOR THE DETERMINATION OF REASONABLENESS THIS PROCESS WAS LAST UNDERTAKEN IN 2013. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE AS IT IS POSTED IN GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION AT 1050 CONNECTICUT AVENUE, 10TH FL, WASHINGTON, D.C. 20036, OR BY CALLING THE ORGANIZATION AT 202-833-3713. |
| FORM 990, PART VII, SECTION A, LINE 10, COLUMN (D) | BOARD MEMBER, MARGUERITE JOSEPH, RECEIVED COMPENSATION FOR HER SERVICES AS A CONSULTANT TO THE PROGRAM IN HAITI AND NOT AS COMPENSATION FOR HER DUTIES AS A BOARD MEMBER. MS. JOSEPH RESIDES IN HAITI AND RECEIVED HER FEES AT THE HAITI LOCATION. |
| FORM 990, PART XII, LINE 2C | THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE OUTSIDE ACCOUNTANT AND FOR THE OVERSIGHT OF THE AUDIT AND COMPILATION OF THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED IN THE PAST YEAR. |
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