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)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 0 | 0 | 0 | 0 | 80,933 | 80,933 |
| 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 ..... | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | 0 | 0 | 0 | 0 | 0 |
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | 0 | 0 | 0 | 0 | 0 |
| 6 | Total. Add lines 1 through 5 | 0 | 0 | 0 | 0 | 80,933 | 80,933 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | 0 | 0 | 0 | 0 | 0 |
| 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 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 7a and 7b.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 | Public support. (Subtract line 7c from line 6.) | 80,933 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 0 | 0 | 0 | 80,933 | 80,933 |
| 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 | 0 | 0 | 0 | 80,933 | 80,933 |
| 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) |
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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): |
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| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Part III - Line 1, Unusual Grant Lists | | Name of the Contributor:, Date of Grant:, Year:, Amount:, Description:| Unknown, "2023", $1500, Contributor unknown to auditor- Given to CEO as an emergency like backup - slush fund during a precarious time within the country of Kenya where Hearts For Love Worldwide assists students with their education.| Caulfield Family, "2023", $4000, Another personal donation to assist a local farmer step into the business community. Farmer was able to purchase chickens for egg production and later meat sale. The assistance helped him build closures upon land and improve his quality of life for himself and his family. During the year he was slowly able to invest and expand with piglets.| Mrs Raim, "2023", $3000, To facilitate the starting up of the womens general store Mels Emporium enabling women their own business opportunities and learning experiences.| |
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| Return Reference | Explanation |
|---|---|
| Part I, line 8 | | Other Revenues:, Amount:| Chicken and Pig farm entrepreneur assistance = item line 29, $4000| Mels Emporium = woman Mini store startup assistance = see Line 30, $3000| Hearts For Love Worldwide = Program Assistance, $1500| |
| Part I, line 10 | | Grants And Similar Amounts Paid:, Amount:| Tuition 36325; Textbooks 7095; Uniforms 756; Boarding 4765;, $48941| |
| Part I, line 16 | | Other Expenses:, Amount:| Expenditure to extras ... donation to cover unforeseen costs ie emergency type fund, $1500| Donation given specifically to Chicken and pig farm for expansion and upstart cost ... to increase farm to include pigs and purchase of stock for both chicken and pigs enclosures., $4000| Individual donation to specifically help start the womens emporium. Used for stock of store initial salaries space rental etc., $3000| Misc gifts Midterm 52 ; Hairdo for prom 34 Christmas 187, $273| Food = Each school year has 2 mid term breaks of 1 week each and 3 term breaks of 3 weeks each. During this time it is often impossible for many to return home for this period. Many return home only once during the year usually during the end of one year and beginning of their next grade year. Distances may take hours or a day by buses or by our transport services. Staying at the staff residence is more feasible than securing rooms for these younger children we also have 4 resident orphans - who attend boarding school . While the students are out of school they receive shelter friendships their own bed their needs supplied and of course nutritious food., $6677| Advertising Promotional for shop, $700| Community: Water 10; Masks 32; Elder care 30; Childrens home 87; HIV center food 244; school food 212; mattresses 205; big life foundation 140; boys school 171; orphanage jackets 160; students needs 9; Christmas food baskets 71 families 2941, $4241| Activities: Variety of Activities = Break-time class work extra-circular activities perhaps hiring of tutors to refresh classes workshops parental workshops and forums fun activities parties graduation type awards year end Christmas food awards to program participants families occasional visitor interaction., $3143| Driver Hire and Vehicle Needs, $1390| Educational library: In home lending library of books of interest to students to learn from during break time. Frequently carry an excess of exercise books used as gifts to schools primary classes for needy students or extreme property ridden schools in area., $1981| |
| Part I, line 20 | | Explanation:, Amount:| Beginning Bank Balance, $-2798| |
| Part I, Line 1 | | Explanation:| Receipts Paypal = 79673 Direct Deposit 1260 |
| Part I, Line 10 | | Explanation:| Tuition = 36325 |
| Part I, Line 10 | | Explanation:| Book for all students = 7095 |
| Part I, Line 10 | | Explanation:| Uniform = 756 |
| Part I, Line 10 | | Explanation:| Boarding = 4765 |
| Part I, Line 11 | | Explanation:| Training Class 53 |
| Part I, Line 11 | | Explanation:| Phone for Mels Emporium 27.; Calculator + T square for University student 20. |
| Part I, Line 11 | | Explanation:| Overnight Accommodations at Remote village events x2 168 & 129 |
| Part I, Line 12 | | Explanation:| Transportation Driver vehicle usage visitor student school home trips etc=1390 |
| Part I, Line 15 | | Explanation:| Postage Office Supply: Printer Ink 267; Office supply 557; Post box rent 20; Promo and Advertising 700 |
| Part I, Line 16 | | Explanation:| Gas for transportation to from school Visitor travel to remote family villages = 916. |
| Part I, Line 16 | | Explanation:| Miscellaneous household maintenance repairs for children safety and sanitation needs and general comfort = ie plumbing repairs etc. = 717 |
| Part I, Line 16 | | Explanation:| Medical and assistance for students and occasional vulnerable person disabled member of registered Student ie parents sibling grandparent. 962 Including school testing requirements |
| Part III, Line 28 | | Explanation:| Hearts For Love Worldwide is a non profit . We are proud that we use 100% of our donations for our students. None of the sponsors donations gifts are used for overhead costs. So often there are times when is else needed for the child or an emergency in the family arises. We know that often the sponsor is unable to assist in this matter yet we feel that we need to step in to help. The two Hearts For Love Worldwide staff women used their own funding to remedy the situation as best they can. Occasionally though our wonderfully loyal supporters generously give a little extra as a emergency cushion for whatever we need. This was the 1500. |
| Part III, Line 29 | | Explanation:| We keep our sponsors up to date on our activities so when we introduced our chicken pig farm to them sponsors pulled together 4000 for the chicken family farm to get a running start. It is going great and is almost totally self sufficient. |
| Part III, Line 30 | | Explanation:| Another separate Grant for this venture. A small community based store run by women. Selling a variety of miscellaneous items used by the Kenyan people on a daily basis. Its purpose is to provide employment to the women supplementing their income providing a learning environment and employment opportunities for further endeavors for these women many who have little to no education never been employed or slim marketable skills |
| Part I, Line 13 | | Explanation:| wifi 756; website 588 |
| Part I, Line 14 | | Explanation:| Utilities 688 |
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