IXTATAN FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- IXTATAN FOUNDATION (EIN 54-2020657)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-15
- IRS object ID
- 202411369349203591
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T12:07:19-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 542020657 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IXTATAN FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IXTA | BusinessNameControlTxt |
| Phone | 4349535249 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1076 | AddressLine1Txt |
| City | Charlottesville | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 229021076 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gordon Kelly Eplee | PersonNm |
| Person Title | President and CEO | PersonTitleTxt |
| Phone | 4349535249 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Gordon Kelly | PersonFirstNm |
| Person Last | Eplee | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.ixtatan.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $129,148 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $128,999 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $149 | OtherRevenueTotalAmt |
| Total Revenue | $129,148 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $153,912 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $79,123 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $0 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,653 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $10,972 | OtherExpensesTotalAmt |
| Total Expenses | $245,660 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$116,512 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $139,134 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $20,933 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $43,555 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,134 | BOYAmt |
| EOY | $47,003 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,134 | BOYAmt |
| EOY | $47,003 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,448 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,134 | BOYAmt |
| EOY | $43,555 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To support the power and capacity of Guatemalan youth to foster participatory pathways to community well-being. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (5 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Foreign GrantsForeignGrantsInd | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|---|
| Beth and John Evans Scholarship Program: This program aims to aid financially needy young individuals with exceptional academic potential, leadership skills and dedication to enhance their capabilities, living standards, and the betterment of their community through community engagement. The goal of this program is to contribute to scholarship students' educational, economic, social, scientific, technological, and cultural progression. | $15,348 | Yes (X) | $15,348 |
| Curriculum Development for Project-Based Learning: Over the years, the Ixtatan Foundation has carefully adapted Project-Based Learning method to the population and cultural context of the Western Highlands. The Foundation now proposes to systematize and Highlands. Through a two-year program designed to train cohorts of teachers in Project-Based Learning. | $15,280 | Yes (X) | $15,280 |
| Community Library Program: This program is managed and administered by the Ixtatan Foundation. It started operating on June 15, 2016, with the support of the Banco de Guatemala. The program benefits students from various public and private educational centers, universities, and families in San Mateo Ixtatan. The library aims to promote and facilitate access to information, fostering a reading culture that expands horizons and criteria and enables personal, professional, social, and economic development. Education and access to information are essential to community development. The library's main activities include reading and learning, as well as promoting financial literacy. | $21,507 | Yes (X) | $21,507 |
| In country projects facilitating & grant support Program | $82,936 | Yes (X) | $82,936 |
| Administration Cost IF Guatemala Branch | $18,840 | Yes (X) | $18,840 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $153,911 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Douglas Ford | ||||
| Director | 2 | $0 | $0 | $0 |
| Beth Neville Evans | ||||
| Director | 2 | $0 | $0 | $0 |
| Emily Martin | ||||
| Director | 2 | $0 | $0 | $0 |
| Kent Wayland | ||||
| Director | 2 | $0 | $0 | $0 |
| Gordon K Eplee | ||||
| President and CEO | 5 | $0 | $0 | $0 |
| Andrea War Calderon | ||||
| Treasurer | 3 | $0 | $0 | $0 |
| Donna Bonsignore | ||||
| Secretary | 2 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Edilio Gregorio | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1076 | AddressLine1Txt |
| City | Charlottesville | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 229021076 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6789754104 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Financial Account Cntry | GT | ForeignFinancialAccountCntryCd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Office Country | GT | ForeignOfficeCountryCd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $165,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $242,646 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $275,691 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $255,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,148 | CurrentTaxYearAmt |
| Total | $1,067,912 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $165,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $242,646 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $275,691 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $255,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,148 | CurrentTaxYearAmt |
| Total | $1,067,912 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,067,912 | PublicSupportTotal170Amt |
| Total Support | $1,067,912 | TotalSupportAmt |
| Public Support CY170 | 1 | PublicSupportCY170Pct |
| Public Support PY170 | 1 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | The amount reported on line 8 of Form 990EZ under "Other Income" is $ 149.00. This amount represents the interest earned in our bank accounts during the fiscal year 2023. The sources and amounts of the interest income are detailed below: 1. NON PROFIT MONEY MARKET accounts #8527110441: $149. We classify this income as "other" because it does not derive from our primary operational activities, but from the interest generated by the funds held in our bank accounts. |
| Form 990-EZ, Part I, Line 10 | The Scholarship Program is dedicated to supporting financially needy individuals in the Western Highlands who exhibit exceptional academic potential, leadership skills, and a commitment to community enhancement. The program aims to contribute to the holistic development of students by addressing educational, economic, social, scientific, technological, and cultural aspects. This aligns with the mission of the foundation, where you work to raise funds for education in Guatemala. In parallel, the Project-Based Learning program has intricately adapted the PBL method to the local population and cultural context of the Western Highlands. The two-year program focuses on training cohorts of teachers in PBL, aiming to enhance the quality of education in the region. Additionally, the community library program serves as a valuable resource, promoting access to information, fostering a reading culture, and contributing to personal, professional, social, and economic development. |
| Form 990-EZ, Part I, Line 16 | The amount reported on line 16 under "Other Expenses" is $10,972.48. This amount represents the expenses incurred for various dues and subscriptions, office supplies, travel expenses, and bank service charges necessary for the organization's operations during the fiscal year 2023. The categories and amounts are detailed below: 1. Dues and Subscriptions: $5,711.57 - Fees for online services that support our daily operations, such as accounting software (QuickBooks) and donor management tools (Network for Good). 2. Office Supplies: $615.02 - Includes items such as paper, pens, notebooks, printer ink, and other general office materials needed for daily operations. 3. Travel Expenses: $4,139.18 - Includes expenses for airfare, train tickets, car rentals, mileage reimbursements, hotel stays, meal reimbursements, and other incidental expenses incurred during staff travel to conferences, meetings, and other work-related events. 4. Bank Service Charges: $506.71 - Includes fees for wire transfers, ACH payments, and other transaction-related charges incurred during the year. |
| Form 990-EZ, Part I, Line 20 | The change in net assets or fund balances reported in Part I, line 20 of Form 990-EZ is due to the separation of bank records between the U.S. headquarters of Ixtatan Foundation and the Guatemalan branch during the fiscal year 2022. Reason for Change: During the last fiscal year, Ixtatan Foundation undertook a restructuring process to enhance financial management and operational efficiency. This restructuring included the separation of bank accounts and financial records between the U.S. headquarters and the Guatemalan branch. Before this change, all financial transactions and records were consolidated, which sometimes led to complexities in financial reporting and management. 1. Separation of Bank Accounts: - The U.S. headquarters of Ixtatan Foundation established separate bank accounts to manage funds independently of the Guatemalan branch. This separation was implemented to ensure clearer financial tracking, reporting, and compliance with both U.S. and Guatemalan regulatory requirements. 2. Impact on Net Assets: - The separation resulted in a reallocation of funds, where specific assets previously reported under a consolidated account were divided between the U.S. and Guatemalan branches. This led to an adjustment in the net assets or fund balances as reflected in the financial statements. 3. Improved Financial Management: - This change has improved our ability to manage and report financial transactions accurately for each branch. It provides a clearer picture of the financial health and resources available in each location, facilitating better decision-making and compliance with local regulations. |
| Form 990-EZ, Part II, Line 26 | The amount reported on line 26 of Part II of Form 990-EZ, totaling $3,448.00, represents the accounts payable as of the end of the fiscal year 2023. This amount consists of the following liabilities: 1. Payroll Taxes Payable: $1,236.00. This amount represents payroll taxes owed to the federal and state governments. These taxes are related to employee wages earned during the fiscal year but were not remitted by the end of the fiscal year. The liability includes federal income tax withholding, Social Security and Medicare taxes, and any applicable state income taxes. 2. Credit Card Expenses Payable: $2,212.00. This amount represents expenses incurred using the organization's credit card that were not yet paid as of the fiscal year-end. The expenses include operational costs such as office supplies, travel expenses, and other necessary expenditures to support the organization's activities. |
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