NEIGHBOR KWA JIRANI FOUNDATION: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NEIGHBOR KWA JIRANI FOUNDATION (EIN 45-3842273)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2020-11-23
- IRS object ID
- 202023289349200607
- Schema version
- 2017v2.0
- 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 | 2020-11-23T11:17:43-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453842273 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEIGHBOR KWA JIRANI FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEIG | BusinessNameControlTxt |
| Phone | 5303681997 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6704 Admiral Ave | AddressLine1Txt |
| City | Fair Oaks | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95628 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mike Wood | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 5303681997 | PhoneNum |
| Signature | 2020-11-23 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.174.150.98 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2021-09-10 13:11:23Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | neighbor-kwa-jirani.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $152,319 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $147,108 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $9 | 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 | $5,202 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,749 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $453 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $147,570 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $49,033 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $0 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $515 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $2,044 | OtherExpensesTotalAmt |
| Total Expenses | $51,592 | TotalExpensesAmt |
| Excess Or Deficit For Year | $95,978 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$38,577 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $57,401 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,451 | BOYAmt |
| EOY | $96,441 | 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 | $9,451 | BOYAmt |
| EOY | $96,441 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,028 | BOYAmt |
| EOY | $39,040 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$38,577 | BOYAmt |
| EOY | $57,401 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Foundation exists to provide assistance to orphans, the poor and the sick in the counties of Kisii and Migori in the Southwest corner of the Republic of Kenya. We do this by providing safe foster homes and by paying all the costs for orphans to attend a primary school for orphans only (Amani Primary School for Orphans), located in the village of Riosiri, Migori County, Kenya. We also partner with community based healthcare providers to sponsor disease awareness and prevention programs and to pay for medicines and hospital care for the poor in the community. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| The Foundation provided food, uniforms, books and supplies and free primary school tuition for 18 orphans at the Amani Primary School for Orphans in Riosiri, Kenya. | $0 | $16,950 |
| The Foundation sponsored 3 days of free medical clinics in Riosiri, Kenya for children, expectant mothers, handicapped individuals and the elderly. We paid for all of the medical professional labor all of the supplies and medications and for any needed hospitalizations or clinic visits. We also built a classroom for the local public primary school, hosted several volunteers during the year and provided sanitary napkins for the entire year for 106 primary age girls. | $0 | $12,518 |
| The Foundation paid for housing, food, clothing, books and supplies, tuition and medical care for 6 additional orphans in various schools. | $0 | $10,397 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $39,865 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Johanna Johannsdottir | ||||
| President | 0.5 | $0 | $0 | $0 |
| Andre Masumbuko | ||||
| Vice-President | 0.5 | $0 | $0 | $0 |
| Cheryl Wood | ||||
| Secretary | 4 | $0 | $0 | $0 |
| Michael E Wood | ||||
| Treasurer | 12.00 | $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 | Yes (1) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $39,040 | LoansToFromOfficersAmt |
| 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 | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael E Wood | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6704 Admiral Ave | AddressLine1Txt |
| City | Fair Oaks | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95628 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5303681997 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Financial Account Cntry | KE | ForeignFinancialAccountCntryCd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Office Country | KE | 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 | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,280 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,670 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,950 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,699 | CurrentTaxYearAmt |
| Total | $110,599 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,280 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,670 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,950 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,699 | CurrentTaxYearAmt |
| Total | $110,599 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $59,824 | SubstantialContributorsTotAmt |
| Public Support Total170 | $50,775 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8 | CurrentTaxYearAmt |
| Total | $16 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $110,615 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $13,415 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| Mike Wood | |||||||
| Treasurer | Foundation startup 0 percent interest loan | Yes (X) | $54,000 | $34,213 | 0 | Yes (1) | 0 |
| Musa Hassan | |||||||
| Kenyan Director | Construction loan at 0 percent interest | Yes (X) | $4,827 | $4,827 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $39,040 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Header, Line B | During the fiscal year 2017 the Foundation received two unusually large and completely unexpected grants to the Foundation. These unusually large and completely unexpected grants dwarfed any amounts the Foundation had received in its prior years, as well as the remainder of the 2017 year. When I was preparing the Foundation's IRS return for 2017, I filed form 990-N just as I had done since 2014 because without these unusually large and completely unexpected grants the Foundation remained under the $50,000 limit for IRS 990-N filing. I have since realized that the receipt of unusual grant amounts should not have been used in determining which IRS form to file (990-EZ vs 990-N) but only as part of the "Public Support" calculations. Because of this mistake I am filing an amended return for the Foundation for 2017 so that all of our tax filings and records are correct. |
| Form 990-EZ, Part I, Line 10 | The Foundation paid for the planning and acquisition of land, materials and labor to build a school for orphans in Kenya. |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Internet and Software;838|Travel and Meetings;478|Banking and PayPal;728^Total;2044^ |
| Form 990-EZ, Part II, Line 26 | Description;EOY Amount^Mike and Cheryl Wood long term 0 percent interest Foundation startup loan;34213|Musa and Sherifa Hassan long term 0 percent interest startup loan;4376|Musa and Sherifa Hassan short term 0 percent interest startup loan;451^Total;39040^ |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The Foundation filed a 990N, on time, for the tax year 2017. We realized this year that we should have filed a 990EZ for the tax year 2017. During the fiscal year 2017 the Foundation received two unusually large and completely unexpected grants to the Foundation. These unusually large and completely unexpected grants dwarfed any amounts the Foundation had received in its prior years, as well as the remainder of the 2017 year. When I was preparing the Foundation's IRS return for 2017, I filed form 990-N just as I had done since 2014 because without these unusually large and completely unexpected grants the Foundation remained under the $50,000 limit for IRS 990-N filing. I have since realized that the receipt of unusual grant amounts should not have been used in determining which IRS form to file (990-EZ vs 990-N) but only as part of the "Public Support" calculations. Because of this mistake I am filing an amended return for the Foundation for 2017 so that all of our tax filings and records are correct. | ExplanationTxt |