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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 0 | 99,592 | 119,632 | 364,935 | 410,489 | 994,648 |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 |
| 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 | 0 | 99,592 | 119,632 | 364,935 | 410,489 | 994,648 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | 52,761 | 29,310 | 151,945 | 142,917 | 376,933 |
| 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. | 0 | 42,761 | 19,310 | 115,914 | 147,064 | 325,049 |
| c | Add lines 7a and 7b.. | 0 | 95,522 | 48,620 | 267,859 | 289,981 | 701,982 |
| 8 | Public support. (Subtract line 7c from line 6.) | 292,666 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 99,592 | 119,632 | 364,935 | 410,489 | 994,648 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 0 | 0 | 0 | 0 | 0 | 0 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 10a and 10b. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 0 | 99,592 | 119,632 | 364,935 | 410,489 | 994,648 |
| 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 2021 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-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Part III - Line 12 | | Year:, Amount:, Description:| 2017, , | 2018, | 2019, | 2020, | 2021, | |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Part III, line 2 | Part III. Line 2. In March FY2021 with funding from MGRC USA Phase 2 at MGRC International was completed and included construction of the MGRC fully sustainable children's ecoFarm and security wall perimeter fencing and security building around 12 acres of MGRC International land. MGRC USA then transferred funding to MGRC International for Phase 2 Construction to begin. This phase includes the construction of 4 MGRC International Multi-Purpose buildings: An administration building career center kitchen dining hall and pre-school clinic as well as a water well. This phase is fully funded and scheduled for completion in October of 2022. Capital Raised FY21: $245,701.14. Cost of Engineering and Permits for ecoVillage: $33,000 Security Wall Partial Payment $25,000 ecoFarm Development and Operations $19,750 Total Expenses for MGRC Intl ecoVillage FY21: $77,750. Retained Capital Earnings $167,951.14. These retained earnings will be transferred from MGRC USA to MGRC Intl as percentages due for Phase 3 Construction of 2 ecoHomes to house all of the girls. These ecoHomes are scheduled for completion in November of 2022. |
| Part III, line 3 | MGRC USA Board Members voted on the construction of a new MGRC International Career Center to be included as part of the MGRC International Multi-Purpose Complex. The Career Center will be fully licensed and will be utilized for entrepreneurial skill training for the MGRC girls as they mature and age out in order to provide them the best hope for their own sustainable futures. This building has been funded and built as part of the ecoVillage Multi-Purpose Complex. |
| Part VI, Line 2 | Bruce A Hammond Chairman of the Board. Spousal Relationship with Joyce M Hammond Treasurer of the Board. Daniel Martineau Secretary of the Board. Paternal Relationship with son Oliver Martineau. |
| Part VI, Line 11b | Form 990 was sent to all of the MGRC USA Board members as an emailed attachment for their review. After their review and approval Form 990 was then submitted to the IRS. |
| Part VI, Line 19 | Part VI. Section C. Line 19. All MGRC USA Governing Documents are available upon request. |
| Part I, Line 1. | | Explanation:| Our mission is to transform the lives of the most vulnerable at-risk Maasai girls in Tanzania. MGRC has saved the lives of over 61 Maasai girls who were malnourished diseased or injured. In FY21 we began development of the new fully sustainable MGRC ecoVillage and ecoFarm. Phase I ecoFarm is now complete. Phase 2 ecoVillage Perimeter Wall is now complete. Phase 3 MultiPurpose Building will be complete October of 2022. Phase 4 2 of 10 ecoHomes currently being constructed. |
| Part I, Line 22. | | Explanation:| Our FY21 Retained Earnings of $369,239 will use $125,000 for one reserve year of operating expenses. Remaining $244,239 will be used to Capital Projects to complete the MGRC Intl MultiPurpose Complex $163,613 and begin construction on 2 of 10 MGRC Intl Girls Homes $80,626. |
| Part IV, Line 32. | | Explanation:| Did the organization sell exchange dispose of or transfer more than 25% of its net assets? If Yes complete Schedule N Part II. Yes. MGRC Inc. USA in support of MGRC Intl approved of and transferred $77,750 for MGRC Intl ecoVillage and MGRC ecoFarm Development Construction. We also approved of and transferred $113,826 for Direct Cost of Care for MGRC Intl Girls. MGRC USA supported MGRC Intl at a rate of 46% for FY2021. |
| Part VI, Line 8a. | | Explanation:| MGRC USA holds monthly board meetings. All meetings are approved by board members for recording. MGRC Secretary Daniel Martineau summarizes each board meeting at subsequent board meetings. Written summarizations are discussed and voted upon for approval. |
| Part VI, Line 8b. | | Explanation:| MGRC USA has 4 committees: Governance Finance Sponsorship & Volunteer and Capital FundRaising. These committees take their recommendations back to MGRC USA Board for a vote. |
| Part VI, Line 11a. | | Explanation:| Joyce M Hammond Treasurer MGRC USA provides each MGRC USA Board Member with a full copy of each FY 990. Only after their review does the 990 get submitted. |
| Part IX, Line 3. | | Explanation:| MGRC USA does not directly pay expenses to MGRC International. MGRC International submits requests for funding to MGRC USA. All board approved funds are then wired to the MGRC Tanzania bank account in Arusha Tanzania. The sole authorized signer on the MGRC Tanzania account is Richard J. Morro Founder. Neither MGRC USA nor any of the other USA Board members have any access to or authority over such foreign account. There were many expenses related to our mission. MGRC International has a total of 61 rescued girls who are supported by MGRC USA. This support includes all health & medical expenses clothing nutritious meals schooling and tutoring. This support also includes development of the MGRC International fully sustainable ecoFarm and ecoVillage. |
| Software ID: | |
| Software Version: |