2024-04-03T13:15:12-05:00 2023-12-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2023-01-01 251921398 FRIENDS OF RAMANA'S GARDEN FRIE 2022859982 PO BOX 33312 WASHINGTON DC 20033 JOHN HURLEY PRESIDENT 2022859982 2024-04-03 1 JOHN HURLEY 999009999 0 KAY VOLLANS CPA P01404047 3015643636 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOHN HURLEY PO BOX 392 OXFORD MD 21654 126511 0 X WWW.RAMANAS.ORG X 2005 MD ALLEVIATION OF SUFFERING OF THE POOR AND UNDERPRIVILEGED IN INDIA 6 6 0 6 0 0 189427 105403 0 0 19013 21108 0 0 208440 126511 149360 260244 0 0 0 0 0 0 14004 14813 24532 164173 284776 44267 -158265 1070110 1115900 0 0 1070110 1115900 FRIENDS OF RAMANA'S GARDEN, INC. ("FRIENDS") SUPPORTS OPERATIONAL AND OTHER EXPENSES FOR RAMANA'S GARDEN INDIA, AN ORPHANAGE AND SCHOOL LOCATED NEAR RISHIKESH IN THE VILLAGE OF TAPOVAN, UTTARAKHAND, INDIA. 0 0 260244 260244 FRIENDS PROVIDES GRANTS TO PAY FOR FOOD, CLOTHING, HOUSING, MEDICAL, AND SCHOOL EXPENSES FOR APPROXIMATELY 50 ORPHANED CHILDREN WHO LIVE AND ATTEND SCHOOL AT RAMANA'S GARDEN FULL TIME; FOR APPROXIMATELY 150 LOCAL VILLAGE CHILDREN WHO ATTEND THE FREE SCHOOL AT RAMANA'S GARDEN BUT DO NOT LIVE THERE; AND FOR APPROXIMATELY 100 CHILDREN IN THE KODIYA MOUNTAIN VILLAGE SCHOOL LOCATED APPROXIMATELY 100 KM NORTH OF RAMANA'S GARDEN INDIA. FRIENDS ALSO PROVIDES TUITION AND OTHER SUPPORT FOR YOUNG ADULTS THAT HAVE GRADUATED FROM THE SCHOOL AT RAMANA'S GARDEN, AND FOR TRAVEL EXPENSES TO SERVE AS AN AMBASSADOR FOR RAMANA'S GARDEN AND ITS MISSION TO SUPPORT ORPHANED AND UNDERPRIVILEGED CHILDREN. 260244 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MD X SCOTT ATTAWAY 2023267935 1615 M ST NW SUITE 400 WASHINGTON DC 20036 X JOHN F HURLEY PRESIDENT/TREASURER 0.50 X X 0 0 0 SCOTT K ATTAWAY VICE PRESIDENT & COUNSEL 5.00 X X 0 0 0 PRABHAVATI DWABA VICE PRESIDENT 5.00 X X 0 0 0 KATHLEEN CARROLL DIRECTOR 0.50 X 0 0 0 JAY MAGENHEIM DIRECTOR 0.50 X 0 0 0 RAGESH GOPINATHAM DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 0 105403 105403 21108 21108 126511 0 0 21108 260244 260244 4385 4385 3026 3026 985 985 1716 1716 14004 14004 416 416 284776 260244 10528 14004 44761 28079 212427 50488 812922 1037333 1070110 1115900 0 0 X 1070110 1115900 1070110 1115900 1070110 1115900 -158265 204055 0 X 0 0 0 X 231786 221981 256906 189427 105403 1005503 231786 221981 256906 189427 105403 1005503 8070 997433 8891 17334 24664 19013 21108 91010 1096513 0.90960 0.88230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 VANGUARD INVESTMENTS 1037333 F 1037333 1 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION SUPPORT FOR OPERATIONAL EXPENSES OF RAMANA'S GARDEN, TAPOVAN, UTTARANCHAL, INDIA. THIS INCLUDES FOOD, CLOTHING, HOUSING, MEDICAL AND SCHOOL EXPENSES FOR THE CHILDREN. 260244 SOUTH ASIA 0 0 FOREIGN TRAVEL GENERAL OBSERVATION OF FACILITIES AND OPERATIONS 14004 1 0 0 0 1 0 274248 0 274248 SOUTH ASIA SUPPORT FOR OPERATIONAL EXPENSES OF RAMANA'S GARDEN, TAPOVAN, UTTARANCHAL, INDIA. THIS INCLUDES FOOD, CLOTHING, HOUSING, MEDICAL AND SCHOOL EXPENSES FOR THE ORPHANED CHILDREN WHO LIVE AT RAMANA'S GARDEN, THOSE WHO ATTEND THE SCHOOL FOR NO CHARGE, AND FOR THE CHILDREN IN THE KODIYA MOUNTAIN VILLAGE SCHOOL. 260244 BANK WIRE 0 CASH VALUE 1 0 0 0 0 0 0 0 PART I, LINE 2: FRIENDS OF RAMANA'S GARDEN, INC. ("FRIENDS") MONITORS THE USE OF GRANT FUNDS ISSUED TO RAMANA'S GARDEN INDIA BY REVIEWING CERTIFIED FINANCIAL STATEMENTS OF THE NON-PROFIT IN INDIA, AND BY COMPARING THE GRANT FUNDS SENT TO INDIA WITH THE NUMBER OF CHILDREN AND STAFF SUPPORTED TO ENSURE THEY ARE REASONABLE. IN MARCH 2023, SCOTT ATTAWAY, VICE PRESIDENT AND GENERAL COUNSEL OF FRIENDS, VISITED RAMANA'S GARDEN INDIA FOR 11 DAYS. HE MET EXTENSIVELY WITH THE DIRECTOR OF RAMANA'S GARDEN INDIA, WITH TEACHERS AND STAFF, AND WITH MANY OF THE APPROXIMATELY 200 STUDENTS AT SCHOOL THERE. MR. ATTAWAY ALSO OBSERVED LIVE SESSIONS IN EACH OF THE APPROXIMATELY 12 CLASSROOMS AT RAMANA'S GARDEN INDIA. THROUGHOUT THE YEAR, MR. ATTAWAY ALSO IS IN REGULAR CONTACT WITH THE MANAGERS OF RAMANA'S GARDEN VIA WHATSAPP AND EMAIL. RAMANA'S GARDEN ALSO HAS A REGULAR SOCIAL MEDIA PRESENCE WITH NUMEROUS PHOTOS AND VIDEOS OF RAMANA'S KIDS POSTED FOR ALL TO SEE. IN THE PAST, OTHER BOARD MEMBERS OF FRIENDS HAVE VISITED RAMANA'S GARDEN AND REPORTED BACK TO THE BOARD THAT OPERATIONS THERE ARE HIGHLY EFFECTIVE AS MR. ATTAWAY ALSO OBSERVED IN MARCH 2023. IN ALL EVENTS, THESE FINANCIAL STATEMENT REVIEWS, REGULAR CONTACT THROUGHOUT THE YEAR, SITE VISITS, AND SOCIAL MEDIA REVIEWS HAVE CONFIRMED THAT THE FUNDS ARE BEING PUT TO THEIR PROPER AND DESIGNATED USE TO SUPPORT THE CHILDREN'S HOUSING, EDUCATION, AND MEDICAL CARE. PART I, LINE 3: METHOD USED TO ACCOUNT FOR EXPENDITURES: BANK RECORDS FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THE 990 BEFORE IT IS FILED, AND SUBMITS ANY COMMENTS TO JOHN HURLEY AND SCOTT ATTAWAY. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS SUBMITTED ITS CONFLICT OF INTEREST POLICY TO THE INTERNAL REVENUE SERVICE AS PART OF ITS APPLICATION FOR TAX EXEMPT STATUS, AND REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.