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 |
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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.") .. | 513,822 | 413,665 | 395,454 | 576,824 | 445,339 | 2,345,104 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 513,822 | 413,665 | 395,454 | 576,824 | 445,339 | 2,345,104 |
| 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).. | 395,891 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,949,213 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 513,822 | 413,665 | 395,454 | 576,824 | 445,339 | 2,345,104 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 995 | 1,092 | 1,411 | 586 | 1,910 | 5,994 |
| 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 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 2,351,098 | |||||
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) |
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| 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) |
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| 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 |
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| Software ID: | 20012124 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 | By March 2020, our Education and Community Development Programs faced obstacles when the Cambodian government suspended in-classroom instruction and village project implementation to prevent the spread of Covid-19. Our teachers quickly adapted to distance learning methods, including hand-outs and online instruction. Children from families with no internet access or devices needed special support from neighbors and our teachers to keep up. Village Communities also suffered loss of income opportunities and our trainings that help to introduce installations of projects like water wells. Activities resumed later in 2020 before the next virus spike in 2021. |
| Form 990, Part VI, Section A, Line 2 | Volunteer Directors and Officers Richard R Allen and Susan J Mastin are husband and wife. Volunteer Directors Ian Scott and Jennifer Scott are husband and wife. |
| Form 990, Part VI, Section A, Line 9 | Volunteer Director Bruce Lasky ( 8 Soi 5 Suandok T Suthep A, Muang, Chiang Mai, Thailand), Volunteer Director Kevin Conlin (2622 NW 29th Place, Gainesville FL 32605); Volunteer Director Julie Johnson (115 Cygnet Lane, Melrose FL 32666); Volunteer Director Elena Fraser (13905 SE 177th Place, Cross Creek, FL 32640); Volunteer Director Geneva Osteen (642 S. Potomac Street, Baltimore, MD 21224); Volunteer Directors Ian and Jennifer Scott (7 Gladstone Street, Wentworth Falls, NSW 2782, Australia); Volunteer Director Alexis Ulseth (582 W Britain Street, Hernando, FL 34442); Volunteer Director Vicki Greenberg (P.O. Box 644, Hicksville, NY 11802); Volunteer Director Gabor Karsai (37 Northfield Road, Glen Cove, NY 11542); Volunteer Director Paul Stringham (2235 Valley View Avenue, Salt Lake City, UT 84117) |
| Form 990, Part VI, Section B, Line 11b | Volunteer Treasurer Susan Mastin provides a copy of Form 990 with Support Schedules and workpapers for full review by Volunteer Directors Kevin Conlin and Richard Allen, veteran accounting professionals and onsite volunteers. Prior to the completion of Form 990, Mastin clarifies all revenue and expense transactions with the onsite Cambodian Finance Team and conducts an internal audit, including reconciliations of all grant and special projects that are managed in designated bank accounts. Data are reconciled with QuickBooks accounting files, maintained and shared by Mastin and the onsite Finance Team. In 2020, due to travel restrictions from Covid-19, Mastin introduced the random number formula to the onsite Executive Team who oversaw the hands-on audit of the original documents selected by the random audit formula. The Executive Team did a fantastic job of tracking their review of each of the 91 documents generated from the random audit list. In addition, they reviewed and made suggestions to improve our organization's Cash Handling Procedures and Policies. This unexpected challenge of 2020 became an opportunity to empower our team. Directors are in daily email connections with onsite teams to provide encouragement in problem-solving and guiding the organization forward. Annual staff meetings and retreats focus on team-building and review of policies, including Conflict of Interest, Code of Ethics and "Sacred Trust of Funds" as identified by Rotary International and individual Rotary Clubs who fund special grants and development projects. |
| Form 990, Part VI, Section B, Line 12c | Volunteer Director Treasurer Mastin annually provides international Directors with a copy of the organization's Conflict of Interest Policy. All are required to confirm that they received, reviewed and indeed comply with the COI policy. Should there be any questions, they are instructed to communicate with the organization's officers. In Cambodia annual staff meetings include a review of the written Conflict of Interest Policy and Code of Ethics Policies. The COI document includes examples of possible COI to assist the staff in fully understanding the policy. |
| Form 990, Part VI, Section C, Line 19 | In 2020 Sustainable Cambodia's website provided access to Form990 Tax Returns, Annual Report and Program Guides to share with organizations doing similar work as well as to assist onsite volunteers in preparing form their upcoming life in rural Cambodia. Upon request, all of these documents may also be provided by postal mail or email. One exception is that Schedule B is not shared with the public. |
| Form 990, Part XI, Line 5 | The net unrealized gains (losses) on investment resulted in of a total loss of $15,596 from a combination of three adjustments to value. The first adjustment of a loss of $15,000 is for the estimated value at yearend for donated XHALE stock. The second adjustment of a loss of $516 is for the actual yearend value of donated EXXON Mobil Corp stock per Merrill Lynch investment report. The third adjustment of a loss of $80 is for a net unrealized loss from 2019. |
| Form 990, Part XI, Line 8 | The prior year adjustment of $379 is the reclassification of a $300 donation and expenses of $79. |
| Form 990, Part XI, Line 9 | As an organization, we track "Rotary Journey to Cambodia" visitors' trip revenue and expenses as "pass-through" when specific activities are only related to the visitors' in-country lodging, meals, transportation and planned tours with Cambodian temples and palaces. These activities are "pass-through" because they are not related to our actual program activities in Education, Community Development and Healthcare. In accrual reporting, the majority of pass-through revenues are received from the participating visitors during the months of November and December of the year that precedes the actual trip activities and related pass-through expenses. In 2020, the actual pass-through expenses exceed the pass-through revenues by $37,371. Due to Covid-19 travel precautions, there was no Rotary Journey to Cambodia trip and no pass-through revenues received in November and December. In years when the trip pass-through revenues exceed the pass-through expenses, participating Rotarians all agree to make those remaining funds available as general funds to support the programs. When the remaining funds are indeed available, they are reclassified from Rotary "pass-through revenue" to "general program revenue" donations. Everyone is hopeful that the years ahead in 20200 and 202 will bring us all back together in Cambodia. |
| Software ID: | 20012124 |
| Software Version: | v1.00 |