Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 424,493 | 316,229 | 282,744 | 432,179 | 501,366 | 1,957,011 |
| 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 | 424,493 | 316,229 | 282,744 | 432,179 | 501,366 | 1,957,011 |
| 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).. | 238,920 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,718,091 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 424,493 | 316,229 | 282,744 | 432,179 | 501,366 | 1,957,011 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 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.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 1,957,011 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) |
||||
| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 20011551 |
| Software Version: | 2020v4.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Four of the six voting members of the Board of Directors (two couples) are related by marriage. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The draft Form 990 is sent electronically to Board members and is discussed via Skype. |
| Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection | Requests for copies of the organization's governing documents and financial statements are evaluated when received. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | No documents available to the public. |
| Part III, line 4a (continued) | Preface: Major projects in 2020 were the addition of an electrical building and 3-phase wiring; completion of an upgrade to toilet facilities and completion of the early childhood building that was started in 2019 with the use of containers shipped from the US over the past years. In October 2020, construction was started on a High School Campus. Our student population has increased to 783 students for the start of 2021, with 257 of these students being in the high school class. There are also over 80 students cared for in college and technical schools. The high school will be completed in 3 sections. Prayerfully, the education block will be completed in 2021, the laboratory and home science classrooms in 2022, and the administration block in 2023. The government mandated that the primary and high school classrooms be housed on separate campuses. Background: Compassionate Social Care is the Kenya umbrella organization that 4KenyasKids is under. CSC does much more than just care for the education of the children. Many children lack the means to pursue an education, without the support of 4KenyasKids sponsors, many children would not attend school and achieve their dreams and future, creating a better life for many. A generation has been lost to HIV/AIDS in Kenya. Many children are orphans and are being raised by grandmothers or other family members, but many times the children have no one. Point of Grace has approximately 450 students which are boarding students, of these approximately 15% are total orphans and never leave the property, while others leave on holiday breaks. The school provides not only a quality education but food and medical care to those boarding students. When at all possible, we know that a child is best cared for by their family members, in those cases we offer assistance and support in teaching the elders how to maintain a lifestyle to support their families and help with providing proper homes. The population at POG has students from 11 different tribes and as far away as the Sudan board (Samburu tribe), the Masaai tribe from the Rift Valley and the city of Nairobi. There is a small portion of students that are fee paid students, these students also travel from farther away to obtain the amazing education that POG is known for. English is the spoken and taught language at POG as well as the native tongue of Kiswahili. The curriculum gives importance on building character as much as the quality education. Prior to offering grades preschool to 12th, students would be sent to other area schools to get their higher education. Upon completion and passing the exam, Deaconess Lorna would make sure that they continue their education in technical training or university. Students remain under her watch and care until they are through school and self supportive. Without education and desire to have goals, life in Kenya can be very bleak. Through the work of CSC and 4KenyasKids, these children all have a much better chance at a future. What started as one classroom now has a campus of 12 dorms, each housing about 40 students, and a three floor school building. In 2019, a dining hall and kitchen were completed at the school campus. Groundbreaking for the high school campus was held on March 15, 2019 and construction began in mid-2020. This is a much needed facility as our school grows, we will have a computer and science lab as well as being able to separate the older students from the younger students. Shipping containers that have been sent with supplies from Christian organizations have been converted to teacher areas, and storage units, and a container that arrived in April of 2020 was used in conjunction with another container on site to be made into our new Pre-School area which opened in January of 2020. We are fortunate to have the support of different Lutheran Churches from the U.S. that send funds as well as teams to help with our construction and care of the facilities. In the past, they have helped with tiling, painting, and building. Since 2017, mission teams have built 2 greenhouses, a cow shed, a chicken coop and 17 homes. Without the support of these teams, the churches that support us and families that provide support for our children we would not be able to continue the ministry at Point of Grace. Point of Grace has water supplied from three different sources, well water, rain water and water from Lake Victoria. All water used is put through one of several filter systems to make it clean to use. Because of the generosity of many people, through several water filtration companies we are able to supply clean water to our school as well as to the community. We are continually working on bringing more and more clean water to our community. In March 2020, a kiosk was built for distribution of clean water to the community. Malaria is our current health concern, because we are close to the shores of Lake Victoria and surrounded many times of the year by water hyacinth which are breeding nests for mosquitoes. In November of 2019, we opened a clinic on the property to care for our students and the local community. We are proud of the administration and staff at Point of Grace, which are helping young people in Kenya become upstanding and responsible Christian citizens of Kenya. |
| Software ID: | 20011551 |
| Software Version: | 2020v4.0 |