HORN OF AFRICA EDUCATION DEVELOPMENT FUND: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: HORN OF AFRICA EDUCATION DEVELOPMENT FUND (EIN 20-7245709)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2018-05-15
IRS object ID: 201811359349314666
Schema version: 2016v3.1
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
Form 990
Schedule A
Schedule B
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-05-15T22:45:07-04:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	464181625	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	M LOVE & ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	67 MILLBROOK STREET	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01606	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	207245709	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HORN OF AFRICA EDUCATION	BusinessNameLine1Txt
Business Name Line2	DEVELOPMENT FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	HORN	BusinessNameControlTxt
Phone	5087922800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	446 MAIN STREET 8TH FL	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01608	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STUART HAMMER	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	5087922800	PhoneNum
Signature	2018-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK L LOVE CPA	PreparerPersonNm
PTIN	P00516264	PTIN
Phone	5087975200	PhoneNum
Preparation	2018-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JONATHAN STARR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 OLDHAM ROAD	AddressLine1Txt
City	WESTBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01581	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,432,669	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HEDCHARITY.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2007	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	CARRIES OUT DEVELOPMENT BY FUNDING EDUCATION IN THE DEVELOPING WORLD.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$601,670	PYContributionsGrantsAmt
CY Contributions Grants	$1,432,159	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$502	PYInvestmentIncomeAmt
CY Investment Income	$510	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$602,172	PYTotalRevenueAmt
CY Total Revenue	$1,432,669	CYTotalRevenueAmt
PY Grants And Similar Paid	$419,841	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$748,641	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$12,000	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$12,000	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$35,178	CYTotalFundraisingExpenseAmt
PY Other Expenses	$9,787	PYOtherExpensesAmt
CY Other Expenses	$43,908	CYOtherExpensesAmt
PY Total Expenses	$441,628	PYTotalExpensesAmt
CY Total Expenses	$804,549	CYTotalExpensesAmt
PY Revenues Less Expenses	$160,544	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$628,120	CYRevenuesLessExpensesAmt
Total Assets BOY	$348,482	TotalAssetsBOYAmt
Total Assets EOY	$978,131	TotalAssetsEOYAmt
Total Liabilities EOY	$211	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$348,482	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$977,920	NetAssetsOrFundBalancesEOYAmt
Mission	CARRIES OUT DEVELOPMENT BY FUNDING EDUCATION IN THE DEVELOPING WORLD.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$748,641	ExpenseAmt
Grant	$748,641	GrantAmt
Desc	CARRIES OUT DEVELOPMENT BY FUNDING EDUCATION IN THE DEVELOPING WORLD.	Desc
Total Program Service Expenses	$748,641	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	AVA RAMBERG	PersonNm
Phone	6124188167	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2904 LYNDALE AVE SOUTH	AddressLine1Txt
Address Line2	APT 505	AddressLine2Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55408	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
AVA RAMBERG
TRUSTEE	20.00	Yes (X)	$0	$0	$0
ANAND DESAI
TRUSTEE	4.00	Yes (X)	$0	$0	$0
SUSAN STARR
TRUSTEE	2.00	Yes (X)	$0	$0	$0
STUART HAMMER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
JONATHAN STARR
TRUSTEE	40.00	Yes (X)	$0	$0	$0
ANDRA EHRENKRANZ
TRUSTEE	2.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$579,543	GovernmentGrantsAmt
All Other Contributions	$852,616	AllOtherContributionsAmt
Total Contributions	$1,432,159	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$510	TotalRevenueColumnAmt
Exclusion	$510	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,432,669	TotalRevenueColumnAmt
Exclusion	$510	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$748,641	TotalAmt
Program Services	$748,641	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$3,333	TotalAmt
Management And General	$3,333	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,500	TotalAmt
Management And General	$5,500	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Fundraising	$12,000	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
FUNDRAISING EXPENSES	$23,178	$23,178
ADMINISTRATIVE FEES	$10,511		$10,511
OTHER EXPENSES	$1,386		$1,386

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$804,549	TotalAmt
Program Services	$748,641	ProgramServicesAmt
Management And General	$20,730	ManagementAndGeneralAmt
Fundraising	$35,178	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$333,168	BOYAmt
EOY	$928,027	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$28,427	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$1,000	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$15,314	BOYAmt
EOY	$20,677	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$348,482	BOYAmt
EOY	$978,131	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$211	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$211	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$315,638	BOYAmt
EOY	$810,659	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$32,844	BOYAmt
EOY	$167,261	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$348,482	BOYAmt
EOY	$977,920	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$348,482	BOYAmt
EOY	$978,131	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$628,120	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,318	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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	$225,385	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$237,094	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$426,287	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$601,670	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,432,159	CurrentTaxYearAmt
Total	$2,922,595	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$225,385	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$237,094	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$426,287	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$601,670	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,432,159	CurrentTaxYearAmt
Total	$2,922,595	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$2,922,595	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$62	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$38	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$75	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$502	CurrentTaxYearMinus1YearAmt
Current Tax Year	$510	CurrentTaxYearAmt
Total	$1,187	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$2,923,782	TotalSupportAmt
Public Support CY170	0.99960	PublicSupportCY170Pct
Public Support PY170	0.99960	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 F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Purpose Of Grant	OPERATE SCHOOL	PurposeOfGrantTxt
Cash Grant	$748,641	CashGrantAmt
Manner Of Cash Disbursement	TRANSFERS	MannerOfCashDisbursementTxt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2	JONATHAN STARR SUSAN STARR TRUSTEE TRUSTEE SUSAN IS JONATHAN'S MOTHER
FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION IS ORGANIZED WITH MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	THE ORGANIZATIONS MEMBERSHIP CONSISTS OF ITS BOARD OF TRUSTEES. MEMBERS OF THE BOARD OF TRUSTEES HAVE THE POWER TO ELECT NEW MEMBERS TO BOARD.
FORM 990, PAGE 6, PART VI, LINE 11B	A TRUSTEE OF THE ORGANIZATION REVIEWS THE 990 AND APPROVES IT FOR FILING.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. IT'S FINANCIAL STATEMENTS ARE INCLUDED AS AN ATTACHMENT TO MA FORM PC, FILED WITH THE MA ATTORNEY GENERAL'S DIVISION OF PUBLIC CHARITIES, WHICH IS A PUBLIC DOCUMENT.