efile GRAPHIC

rint - DO NOT PROCESS

As Filed Data -

DLN:93493043017904
OMB No 1545-0047

Return of Organization Exempt From Income Tax
Form990

~
~

Department of the Treasury
Intemal Revenue Service

~

A For the 2013 calendar year, or tax year beginning 01-01-2013
C Name of organization
B Check If applicable
THE GAIA-MOVEMENT LNING EARTH
1 Address change
GREEN WORLD ACTION USA INC
DOing Business As
1 Name change
1 Initial return

, 2013, and ending

Open to Public
Inspection

12-31-2013
D Employer identification number
36-4284332

Number and street (or PO box If mall IS not delivered to street addreSs)1 Room/suite
8918 SOUTH GREEN STREET

1 Terminated

2013

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
Do not enter Social Security numbers on this form as It may be made public By law, the I RS
generally cannot redact the Information on the form
Information about Form 990 and ItS Instructions IS at www.IRS.qov/form990

E Telephone number
(77 3) 651-7870

1 Amended return

City or town, state or proVince, country, and ZIP or foreign postal code
CHICAGO, IL 60620

1 Application pending

G Gross receipts $ 3,633,482
F

Name and address of principal officer

H(a) Is thiS a group return for
subordinates?

IYesp-No

H(b) Are all subordinates
Included?
I

Tax-exempt status

J

Website:

~

501(c) (

1

) "'II1II

(Insert no )

1

If "No," attach a list (see Instructions)

4947(a)(1) or 1527

WWWGAIA-MOVEMENT-USA ORG

K Form of organization

111111

P- 501(c)(3)
P- Corporation 1

Trust 1

H(c)

ASSOCiation 1

IYesp-No

Other ~

Group exemption number

L Year of formation 1999

~

M State of legal domicile DE

Summary

1

Briefly describe the organization's mission or most significant activities
TO EDUCATE THE GENERAL PUBLIC ON ENVIRONMENTAL MATTERS AND PROMOTE THE ENVIRONMENT ON A
WO RLDWIDE BASIS

2

C heck thiS box

3

Numberofvotlng members ofthe governing body (Part VI, line la)

3

...
Q

,-

-~
<is
,0

~

Ifthe organization discontinued ItS operations or disposed of more than 25% of ItS net assets

~

>6
~

5

-l>

4

Number of Independent voting members ofthe governing body (Part VI, line 1 b)

4

4

~

5

Total number of Individuals employed In calendar year 2013 (Part V, line 2a)

5

55

6

Total number of volunteers (estimate If necessary)

6

500

7a

0

~

7a Tota I unrelated bus I ness revenue from Part V Ill, column (C), line 12
b Net unrelated bUSiness taxable Income from Form 990-T, line 34

7b
Prior Year

8

Current Year

Contributions and grants (Part VIII, line 1 h)

189

5,022

P rogra m service revenue (P a rt V II I, line 2 g)

3,351,802

3,616,716

752

800

(])

c=-

9

::0-

10

(])

'I'

Q;:

0

11

Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)

12

Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line
12)

13

~

Investment Income (Part VIII, column (A), lines 3,4, and 7d )

3,352,743

3,622,538

27,550

61,000

Grants and Similar amounts paid (Part IX, column (A), lines 1-3 )

0

14

Benefits paid to or for members (Part IX, column (A), line 4)

15

Salaries, other compensation, employee benefits (Part IX, column (A), lines
5-10)

920,287

1,217,728

Vl

16a

ii

~

b

0

ProfeSSional fundralslng fees (Part IX, column (A), line 11e)
Total fundralslng expenses (Part IX, column (D), line 25) ~290,918

17

Other expenses (P art I X, column (A), lines 11 a-11 d, 11 f- 24 e)

2,022,017

2,190,939

18

Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25)

2,969,854

3,469,667

19

Revenue less expenses Subtract line 18 from line 12

382,889

152,871

3~
~~
q,.<'I:

Beginning of Current
Year

End of Year

~~

20

Total assets (Part X, line 16)

2,094,316

2,421,679

21

Total liabilities (Part X, line 26)

1,044,699

1,219,191

zL2

22

Net assets or fund balances Subtract line 21 from line 20

1,049,617

1,202,488

ct:'g

.~

i.'.

Signature Block

Under penalties of perJury, I declare that I have examined thiS return, Including accompanying schedules and statements, and to the best of
my knowledge and belief, It IS true, correct, and complete Declaration of preparer (other than officer) IS based on all Information of which
preparer has any knowledge

Sign
Here

~
~

Paid
Preparer
Use Only

12014-02-12
Date

******

Signature of officer
EVA NIELSEN President
Type or print name and title
Print/Type preparer's name
JOSEPH KNUTTE CPA
Firm's name

~

Firm's address

~

IPreparer's signature

IDate

Check 1 If
self-employed

IP01317776
PTIN

~

KNUTTE & ASSOCIATES PC

Firm's EIN

7900 S CASS AVE STE 210

Phone no (630) 960-3317

DARIEN, IL 605615066
May the IRS diSCUSS thiS return With the preparer shown above? (see Instructions)
For Pa erwork Reduction Act Notice see the se arate instructions,

p-Yes INo
Cat No 11282Y

Form 990 2 0 1 3

 Form 990 (20 1 3 )

IHlni

Page

2

Statement of Program Service Accomplishments
Check If Schedule 0 contains a response or note to any line In this Part III

1

Briefly describe the organization's mission

TO EDUCATE THE GENERAL PUBLIC ON ENVIRONMENTAL MATTERS AND PROMOTE THE ENVIRONMENT ON A WORLDWIDE BASIS

2

Did the organization undertake any significant program services dUring the year which were not listed on
the prior Form 990 or 990-EZ7

I" Yes P-

No

I" Yes P-

No

If "Yes," describe these new services on Schedule 0

3

Did the organization cease conducting, or make significant changes In how It conducts, any program
services 7

If "Yes," describe these changes on Schedule 0
4

4a

Describe the organization's program service accomplishments for each of ItS three largest program serVices, as measured by
expenses Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses, and revenue, If any, for each program service reported
(Code

) (Expenses $

2,777,656

Including grants of $

) (Revenue $

3,616,716 )

Recycling and Environmental Protection Re-used 9 5 million pounds of clothes, shoes and other Items Recycled 40,500 pounds of cardboard, metals, electronics
and plastics Through these efforts, saved 7 million gallons of water, 2 8 million pounds of fertilizer, and 1 9 million pounds of pesticides plus 34 million pounds of
greenhouse gasses From Items recycled, donated 5,400 pounds of children's books, toys and winter coats to the homeless

4b

(Code

) (Expenses $

61,000

Including grants of $

) (Revenue $

Donations Gala USA has funded 6 environmental projects abroad and 2 projects In USA In 2013 A Farmers Club project In GUinea Blssau for growing blofuel plants
has received $4,900, a agroforestry project In QUljlnge and Cancasau In Brazil for restonng drought hit areas of forestry has received $5,600, a climate smart
farmers project In rural Zimbabwe has received $8,000, a food & water project In a poor mountain region of Ecuador has received $6,500 supporting 300 Ecuadonan
families In adapting to climate change, and Gala has donated $25,000 to a Gala Tree-planting fund, which will support groups In planting trees as an action of
carbon dioxide absorption from the atmosphere and seeds for life In India $10,000 Two school dlstncts In California have received $27,44620 The money supports
less fortunate school kids In haVing sports uniforms and equipment and In excursions activities Gala staff have donated volunteer hours supporting environmental
activities In their communities Thus we have supported clean up events In Nashville together with Harpeth River Watershed ASSOCiation We have donated shoes to
Soles4Soules In Nashville, womens clothes to Nashville Rescue MISSion and St Lukes Community House, Books and CDs to Hermitage public library, and plastiC toys
for arts-craft to Cleveland Community College and our organization performed tree planting with City of Nashville

4c

(Code

) (Expenses $

38,697

Including grants of $

) (Revenue $

Education ProVided 3,200 clothes drop boxes to 15 million people In their local commUnities PrOVided Information to 1,000 local bUSiness owners Dlstnbuted 2,000
booklets, 10,000 brochures, 2,000 newsletters to hosts, partners, and volunteers ProVided an educational webslte with over 50 articles about the environment
Maintained Gala's You-Tube channel with 10 You-Tube movies Dlstnbuted an educational DVD for public schools with 8 teacher's presentations, 30 study tasks, 30
practical tasks, mOVies, games and qUizzes, reaching students In several school dlstncts Educated and trained volunteers for 425 hours at our recycling faCIlity Gave
45 public presentation

4d

Other program services (DeSCribe In Schedule 0 )
(Expenses

4e

$

Total program service expenses ~

Including grants of

$

) (Revenue

$

2,877,353
Form 990 (2013)

 Form 990 (20 1 3 )

.~.''''JI

Page

Yes
I s the orga nlzatlon desc rlbed In section 501 (c )(3) or 4947 (a )(1) (other tha n a private foundatlon)7 If "Yes,"
complete Schedule A~

1

2

Is the organization required to complete Schedule B, Schedule of Contributors (see Instructlons)7

2

3

Did the organization engage In direct or Indirect political campaign activities on behalf of or In opposition to
candidates for public offlce 7 If "Yes," complete Schedule C, Part I

3

Section 501(e)(3) organizations. Did the organization engage In lobbYing activities, or have a section 501 (h)
election In effect dUring the tax year7 If "Yes," complete Schedule C, Part II

4

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined In Revenue Procedure 98-197 If "Yes," complete Schedule C,
Part III

5

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the
right to provide advice on the distribution or Investment of amounts In such funds or accounts 7 If "Yes," complete
Schedule 0, Part I~

6

Did the organization receive or hold a conservation easement, Including easements to preserve open space,
the environment, historic land areas, or historic structures 7 If "Yes," complete Schedule 0, Part II~

7

1

4

5

6

7

8

Did the organization maintain collections of works of art, historical treasures, or other similar assets 7 If "Yes,"
complete Schedule 0, Part I I I ~ .

9

Did the organization report an amount In Part X, line 21 for escrow or custodial account liability, serve as a
custodian for amounts not listed In Part X, or provide credit counsellng, debt management, credit repair, or debt
negotiation services 7 If "Yes," complete Schedule 0, Part I~ .

10

Did the organization, directly or through a related organization, hold assets In temporarily restricted endowments,
permanent endowments, or quasl-endowments 7 If "Yes," complete Schedule 0, Part ~ .

11

If the organization's answerto any ofthe following questions IS "Yes," then complete Schedule D, Parts VI, VII,
VIII, IX, or X as applicable

a
b

e
d

Yes
No
No
No

No

No
No

I•I I
10

No
No

11a

Did the organization report an amount for Investments-other seCUrities In Part X, line 12 that IS 5% or more of
ItS total assets reported In Part X, line 167 If "Yes, " complete Schedule 0, Part VII~ .

11b

No

Did the organization report an amount for Investments-program related In Part X, line 13 that IS 5% or more of
ItS total assets reported In Part X, line 167 If "Yes, " complete Schedule 0, Part VIII~ .

11e

No

Did the organization report an amount for other assets In Part X, line 15 that IS 5% or more of ItS total assets
reported In Part X, line 167 If "Yes," complete Schedule 0, Part I~ .

11d

No

11e

No

Did the organization report an amount for other liabilities In Part X, line 257 If "Yes," complete Schedule 0, Part ~

t

Did the organization's separate or consolidated financial statements for the tax year Include a footnote that
addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)7 If "Yes," complete
Schedule 0, Part ~ .

12a Did the organization obtain separate, Independent audited financial statements for the tax year7
If "Yes," complete Schedule 0, Parts XI and XII ~ .
b Was the organization Included In consolidated, Independent audited financial statements for the tax year7 If
"Yes," and If the organization answered "No" to line 12a, then completing Schedule 0, Parts XI and XII IS optional ~
Is the organization a school described In section 170(b)(1 )(A )(11)7 If "Yes," complete Schedule E

15

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organlzatlon 7 If "Yes," complete Schedule F, Parts II and IV ~

16

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
assistance to or for foreign Indlvlduals 7 If "Yes"
~
, complete Schedule F, Parts III and IV

17

Did the organization report a total of more than $15,000 of expenses for professional fundralslng services on Part
I X, col umn (A), II nes 6 and 11 e 7 If "Yes," complete Schedule G, Part I (see instructions)

18

Did the organization report more than $15,000 total offundralslng event gross Income and contributions on Part
V I II, II nes 1 c and 8 a 7 If "Yes," complete Schedule G, Part II
Did the organization report more than $15,000 of gross Income from gaming activities on Part VIII, line 9a 7 If
"Yes," complete Schedule G, Part III

20a D Id the orga nlzatlon operate one or more hos plta I fac Illtles 7 If "Yes," complete Schedule H
b If "Yes" to line 20a, did the organization attach a copy of ItS audited financial statements to this return 7

Yes

11t

Yes

12a

Yes

12b

No

13

No

14a

No

14b

19

No

Did the organization report an amount for land, bUildings, and equipment In Part X, line 107
If "Yes," complete Schedule 0, Part VI.~ .

e

13

3

Checklist of Required Schedules

Yes
Yes

I

16

No

17

No

18

No

19

No

20a

No

20b
Form 990 2 0 1 3

 Form 990 (20 1 3 )

.~.''''JI

Page

4

Checklist of Required Schedules (continued)

21

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
government on Part IX, column (A), line 1? If "Yes,"complete Schedule I, Parts I and II

21

No

22

Did the organization report more than $5,000 of grants orotherasslstance to Individuals In the United States on
Part I X, col umn (A), II ne 2? If "Yes," complete Schedule I, Parts I and III

22

No

23

Did the organization answer "Yes" to Part VII, Section A, line 3,4, or 5 about compensation ofthe organization's
current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,"
complete Schedule]

23

No

24a Did the organization have a tax-exempt bond Issue with an outstanding principal amount of more than $100,000
as ofthe last day ofthe year, that was Issued after December 31,2002? If "Yes," answer Imes 24b through 24d
and complete Schedule K. If "No," go to Ime 25a

b

Did the organization Invest any proceeds oftax-exempt bonds beyond a temporary period exception?

c

Did the organization maintain an escrow account other than a refunding escrow at any time dUring the year
to defease any tax-exempt bonds?

No

24a
24b

No

24c

No

24d

No

2Sa

No

2Sb

No

Did the organization report any amount on Part X, line 5,6, or 22 for receivables from or payables to any current
or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
If so, complete Schedule L, Part II

26

No

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family
member of any ofthese persons? If "Yes," complete Schedule L, Part III

27

No

28a

No

28b

No

an officer, director, trustee, or direct or Indirect owner? If "Yes," complete Schedule L, Part IV

28c

No

29

Did the organization receive more than $25,000 In non-cash contributions? If "Yes, " complete Schedule M

29

No

30

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contrl butlons? If "Yes," complete Schedule M

30

No

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I

31

No

Did the organization sell, exchange, dispose of, or transfer more than 25% of ItS net assets? If "Yes," complete
Schedule N, Part I I

32

No

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301 7701- 2 and 301 7701- 3? If "Yes," complete Schedule R, Part I

33

No

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part ll, Ill, or IV,
and Part V, Ime 1

34

No

3Sa

No

3Sb

No

organization? If "Yes," complete Schedule R, Part V, Ime 2

36

No

Did the organization conduct more than 5% of ItS activities through an entity that IS not a related organization
and that IS treated as a partnership for federal Income tax purposes? If "Yes," complete Schedule R, Part VI

37

No

Did the organization complete Schedule 0 and provide explanations In Schedule 0 fo r Part V I, line s 11 ban d 1 9 ?
Note. All Form 990 filers are required to complete Schedule 0

38

d

Did the organization act as an "on behalf of" Issuer for bonds outstanding at any time dUring the year?

2Sa Section S01(c)(3) and S01(c)(4) organizations. Did the organization engage In an excess benefit transaction with
a disqualified person dUring the year? If "Yes," complete Schedule L, Part I

b Is the organization aware that It engaged In an excess benefit transaction with a disqualified person In a prior
year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-EZ? If
"Yes," complete Schedule L, Part I

26

27

28

Was the organization a party to a business transaction with one ofthe following parties (see Schedule L, Part IV
Instructions for applicable filing thresholds, conditions, and exceptions)

a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part
IV

b A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV

c A n entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was

31
32
33
34

3Sa Did the organization have a controlled entity within the meaning of section 512 (b)(13)7
b If'Yes'to line 35a, did the organization receive any payment from or engage In any transaction with a controlled
entity wlthl n the mea nl ng of section 512 (b )(13)7 If "Yes," complete Schedule R, Part V, Ime 2

36
37
38

Section S01(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related

Yes
Form 990 (2013)

 Form 990 (20 1 3 )

'@'"

Statements Regarding Other IRS Filings and Tax Compliance
Check If Schedule 0 contains a response or note to any line In this Part V

la Enter the number reported In Box 3 of Form 1096 Enter -0- If not applicable

.I

la

I

lb

b

Enterthe numberofForms W-2G Included In line la Enter-O- Ifnotappllcable

c

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable
gaming (gambling) winnings to prize Wlnners 7

~--~--------------~

2a Enterthe number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered
by th IS retu rn

2_a

L - _ .L..-_ _ _ _ _ _ _ _ _--l

b If at least one IS reported on line 2a, did the organization file all required federal employment tax returns 7
Note. If the sum of lines la and 2a IS greater than 250, you may be required to e-flle (see Instructions)
3a Did the organization have unrelated business gross Income of $1,000 or more dUring the year7

b If "Yes ," has It filed a Form 9 9 0 - T for this yea r 7 If "No" to Ime 3b, provide an explanation m Schedule 0
4a At any time dUring the calendar year, did the organization have an Interest In, or a signature or other authority
over, a financial account In a foreign country (such as a bank account, seCUrities account, or other financial
account)?

b If "Yes," enterthe name ofthe foreign country ~_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ I
See Instructions for filing requirements for Form TD F 90-22 1, Report of Foreign Bank and Financial Accounts
Sa Was the organization a party to a prohibited tax shelter transaction at any time dUring the tax year7

b

Did any taxable party notify the organization that It was or IS a party to a prohibited tax shelter transactlon 7

Sa

No

Sb

No

c If "Yes," to line Sa or 5b, did the organization file Form 8886-T7
Sc
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contrlbutlons 7

6a

b If "Yes," did the organization Include with every sollcltatlon an express statement that such contributions or gifts
were not tax deductlble 7
7

a

7a

Did the organization receive a payment In excess of $7 5 made partly as a contribution and partly for goods and
services provided to the payor7

7b

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which It was required to
fll e Form 8 28 2 7
•
•
•

d

If "Yes," Indicate the number of Forms 8282 filed dUring the year

e

Did the organization receive any funds, directly or Indirectly, to pay premiums on a personal benefit
contract?

f

Did the organization, dUring the year, pay premiums, directly or Indirectly, on a personal benefit contract?

g

If the organization received a contribution of qualified Intellectual property, did the organization file Form 8899 as
requlred7

I

7d

I

h If the organization received a contribution of cars, boats, alrplanes, or other vehicles, did the organization file a
Form 1 0 9 8 - C 7

No

~--+---~---­

c

9

6b
f---+-----f-----

Organizations that may receive deductible contributions under section 170(c).

b If "Yes," did the organization notify the donor of the value of the goods or services provlded 7

8

No

7c

No

01---+----+----

7e
No
f---+-----f----7f
No
7g

No

~--+---~---­

No
7h
f---+-----f-----

Sponsoring organizations maintaining donor advised funds and section S09(a)(3) supporting organizations. Did
the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess
business holdings at any time dUring the year7

8

No

Sponsoring organizations maintaining donor advised funds.

a

Did the organization make any taxable distributions under section 49667

9a

No

b

Did the organization make a distribution to a donor, donor advisor, or related person 7

9b

No

12a

No

13a

No

14a

No

10

Section SOl(c)(7) organizations. Enter

a Initiation fees and capital contributions Included on Part VIII, line 12
b Gross receipts, Included on Form 990, Part VIII, line 12, for public use of club
facilities
11

I lOa I
lOb

Section SOl(c)(12) organizations. Enter

a Gross Income from members or shareholders
b Gross Income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them)

lla

f---+---------------~

llb

~-~---------~

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 In lieu of Form 10417

b If "Yes," enter the amount of tax-exempt Interest received or accrued dUring the
year
13

112b

I

Section SOl(c)(29) qualified nonprofit health insurance issuers.

a Is the organization licensed to Issue qualified health plans In more than one state 7
Note. See the Instructions for additional Information the organization must report on Schedule 0

b Enter the amount of reserves the organization IS required to maintain by the states
In which the organization IS licensed to Issue qualified health plans

13b

c

13c

Enterthe amount of reserves on hand

14a Did the organization receive any payments for Indoor tanning services dUring the tax year7
b

If "Yes ," has It filed a Form 7 2 0 to report these payments 7 If "No," provide an explanation m Schedule 0

14b
Form 990 2 0 1 3

 Form 990 (20 1 3 )

I@.'"

P age

6

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a
"No" response to lines Ba, Bb, or lOb below, describe the circumstances, processes, or changes in Schedule O.
See instructions.

F

Check If Schedule 0 contains a response or note to any line In this Part VI

Section A Governing Body and Management
Yes

la Enter the number of voting members of the governing body at the end of the tax
year

la

5

lb

4

No

Ifthere are material differences In voting rights among members ofthe governing
body, or Ifthe governing body delegated broad authority to an executive committee
or similar committee, explain In Schedule 0
b

Enter the number of voting members Included In line 1 a, above, who are
Independent

2

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any
other officer, director, trustee, or key employee?

3

Did the organization delegate control over management duties customarily performed by or under the direct
supervIsion of officers, directors or trustees, or key employees to a management company or other person?

4

2

No

3

No

Did the organization make any significant changes to ItS governing documents since the prior Form 990 was
filed?

4

No

5

Did the organization become aware dUring the year of a significant diversion ofthe organization's assets?

5

No

6

Did the organization have members or stockholders?

6

No

7a

No

7b

No

7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members ofthe governing body?
b

8

Are any governance decIsions ofthe organization reserved to (or subJect to approval by) members, stockholders,
or persons other than the governing body?

~---+------~-----

Did the organization contemporaneously document the meetings held or written actions undertaken dUring the
year by the following

a The governing body?

8a

Yes

b

8b

Yes

9

Each committee with authority to act on behalfofthe governing body?
Is there any officer, director, trustee, or key employee listed In Part VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes," provide the names and addresses m Schedule 0

9

No

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes

lOa Did the organization have local chapters, branches, or affiliates?
b

lOa

If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

No
No

lOb

lla Has the organization provided a complete copy ofthls Form 990 to all members of ItS governing body before filing
11a

Yes

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually Interests that could give
rise to conflicts?

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
m Schedule 0 how this was done

12c

Yes

the form?
b

Describe In Schedule 0 the process, If any, used by the organization to review this Form 990

12a Did the organization have a written conflict of Interest policy? If "No," go to Ime 13
b

c
13

Did the organization have a written whlstleblower policy?

13

Yes

14

Did the organization have a written document retention and destruction policy?

14

Yes

15

Did the process for determining compensation of the following persons Include a review and approval by
Independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decIsion?

a The organization's CEO, Executive Director, ortop management official

15a

Yes

bOther officers or key employees of the organization

15b

No

If "Yes" to line 15a or 15b, describe the process In Schedule 0 (see Instructions)

16a Did the organization Invest In, contribute assets to, or participate In a JOint venture or similar arrangement with a
No
16a
t---+----f---

taxable entity dUring the year?
b

If "Yes," did the organization follow a written policy or procedure requIring the organization to evaluate ItS
participation In JOint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements?

16b

Section C. Disclosure
flled~

17

List the States with which a copy ofthls Form 990 IS required to be

18

Section 6104 requires an organization to make ItS Form 1023 (or 1024 If applicable), 990, and 990-T (501(c)
(3)s only) available for public Inspection Indicate how you made these available Check all that apply

I" Own

webslte

I" Another's

webslte

P-

Upon request

-------------------------

I" Other (explain

In Schedule 0)

19

Describe In Schedule 0 whether (and If so, how) the organization made ItS governing documents, conflict of
Interest POliCY, and financial statements available to the public dUring the tax year

20

State the name, physical address, and telephone numberofthe person who possesses the books and records of the organization
~EVA NIELSEN 8918 SOUTH GREEN STREET
CHICAGO,IL 60620 (773) 651-7870
Form 990 2 0 1 3

 Form 990 (20 1 3 )

Hbi"';'

Page

7

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors
Check If Schedule 0 contains a response or note to any line In this Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's
tax year
.. List all ofthe organization's current officers, directors, trustees (whether Individuals or organizations), regardless of amount
of compensation Enter-O- In columns (D), (E), and (F) Ifno compensation was paid
.. List all of the organization's current key employees, If any See Instructions for definition of "key employee"
.. List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations
.. List all ofthe organization's former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations
.. List all of the organization's former directors or trustees that received, In the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations
List persons In the following order Individual trustees or directors, Institutional trustees, officers, key employees, highest
compensated employees, and former such persons

I

C heck this box If neither the organization nor any related organization compensated any current officer, director, or trustee

(A)
Name and Title

(B)

(C)

Average
hours per
week (list
any hours
for related
organizations
below
dotted line)

Position (do not check
more than one box, unless
person IS both an officer
and a director/trustee)

Q::J

Q.~
=~

-

::J

:;!l.

~E-

:=
a

;2

-~

6"2....,
....
(/)

[:"
[.

2(')
~

0

A

IDI

v-

'l:l::o

ID

3o:E.i

::: ~X
"D
ID(")
0"
0
:::
oD
U
oD
oD

"Q

(D)
Reportable
compensation
from the
o rga n Izatl 0 n
(W- 2/1099MISC)

(E)
Reportable
compensation
from related
organizations
(W- 2/1099MISC)

(F)
Estimated
amount of
other
compensation
from the
o rga n Izatl 0 n
and related
organizations

::J
...J

ol-'
....,

v-

~

i['I

::;

:::l.

'h

a

I!I!-

<[:0

C!..

(1) EVA NIELSEN

6000

President
(2) ELSE MARIE PEDERSEN

000
100

Treasurer
(3) CHRISTIAN FENGER

000
100

Director
(4) BOERGE MORS NIELSEN

000
100

Director
(5) JOSEFIN JONSSON

000
100

Chairman

000

X

X

70,261

0

0

X

X

0

0

0

X

0

0

0

X

0

0

0

X

0

0

0

Form 990 2 0 1 3

 Form 9 9 0 (2 0 1 3 )

i@"'"

P age

8

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A)
Name and Title

(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)

(C)
Position (do not check
more than one box, unless
person IS both an officer
and a director/trustee)
0
....,::J

Q.~
=:s

-

:::!

~
~

~§-

a

.-+

-~

6"a
....,
;;:
ij'J

~

01'

c:-

~

~
oJ:.oJ:.-

2(')
~

A

IDI

11

v-

'l:l::o

:::!

ID

3o:E.i

::: ~X
o ID(")
0
:::
oD
U
oD
oD

(D)
Reportable
compensation
from the
organization (W2/1099-MISC)

(E)
Reportable
compensation
from related
organizations (W2/1099-MISC)

(F)
Estimated
amount of other
compensation
from the
organization and
related
organizations

Q
--'

[.-

....,

"D
v-

i['I

::;
'h

a
<[:0

C!..

lb

Sub-Total

c

Total from continuation sheets to Part VII, Section A

d

Total (add lines lb and lc)

......-

70,261

2

Total number of Individuals (Including but not limited to those listed above) who received more than
$100,000 of reportable compensation from the organlzatlon..-O

3

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee
on line 1a 7 If "Yes," complete Schedule] for such individual

3

No

4

For any Individual listed on line 1 a, IS the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000 7 If "Yes," complete Schedule] for such
individual

4

No

Did any person listed on line la receive or accrue compensation from any unrelated organization or Individual for
services rendered to the organlzatlon 7 If "Yes," complete Schedule] for such person

5

No

Yes

5

No

Section B. Independent Contractors
1

Complete thiS table for your five highest compensated Independent contractors that received more than $100,000 of
compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year
(A)
Name and bUSiness add ress

2

(8)

DeScription of services

(C)
Compensation

Total number of Independent contractors (Including but not limited to those listed above) who received more than
$100,000 of compensation from the organlzatlon..-O
Form 990 2 0 1 3

 Form 990 (20 1 3 )

litiifdn

Page

9

Statement of Revenue
Ch ec k IfS C h e d u Ie 0 con alns a response or no t e t o any Ine In th IS P art V I II

-!!-!!

:.: :.:

la

Federated campaigns

la

b

Membership dues

lb

I."i:I

::

~

E

e

Fundralslng events

le

! ..

d

Related organizations

ld

e

Govemment grants (contnbutlons)

le

....

f

All other contnbutlons, giftS, grants, and
similar amounts not Included above

lf

.;:: 0
:.:
0 :.:

9

Noncash contnbutlons Included
1a-lf $

h

Total. Add lines 1a-lf

....

.-

I."i:I

~

E

~=

VI ._

:':ff)

0

--=-

:: Q)
.Q .:.:
U

I."i:I

2a

~

b

q..

e

<.;>

....

£,

C
~

v

5,

...

CLOTHING SALES

1

1

3,616,716

e
f

All other program service revenue

9

Total. Add lines 2a-2f

4

Investment Income (Including dividends, Interest,
and other similar amounts)
Income from Investment of tax-exempt bond proceeds

5

Royalties

6a

Gross rents

b

Less rental
expenses
Renta I Income
or (loss)

e
d

e
d

Net gain or (loss)

Sa

ev

::::I

3,616,716
323

323

0
0

(11) Personal

...

0

(11) Other

(I) Securities

b

...
...
...
...

Net rental Income or (loss)

Gross amount
from sales of
assets other
than Inventory
Less cost or
other baSIS and
sales expenses
Gain or (loss)

7a

11,421

10,944
477

....

477

...

0

....

0

...

0

477

Gross Income from fundralslng
events (not Including

$

¥

of contributions reported on line 1c)
See Part IV, line 18

:>

ev

a::

...

-

1

5,022

3,616,716

(I) Real

.c
0

1

d

3

~

022

lines

0

&:

(D)
Revenue
excluded from
tax under
sections
512-514

BUSiness Code

c
~

S;

(C)
Unrelated
business
revenue

1

In

(],l

:::;

(B)
Related or
exempt
function
revenue

0

~CX

:.;:::::

(A)
Total revenue

a
b

Less direct expenses

e

Net Income or (loss) from fundralslng events

9a

b

Gross Income from gaming activities
See Part IV, line 19

a
b

Less direct expenses

e

Net Income or (loss) from gaming activities

lOa

b

Gross sales of Inventory, less
returns and allowances

a
b

Less cost of goods sold

e

Net Income or (loss) from sales of Inventory
Miscellaneous Revenue

b

BUSiness Code

11a
b

e
d

A II other revenue

e

Total. Add lines lla-lld

12

Total revenue. See Instructions

...

0

...

3,622,538

3,617,193

323
Form 990 2 0 1 3

 Form 990 (20 1 3 )

'UMi.:i

Page

10

Statement of Functional Expenses

Section 501(c)(3)and 501(c)(4)organlzatlons must complete all columns All other organizations must complete column (A)
Check If Schedule 0 contains a response or note to any line In this Part IX

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and lOb of Part VIII.
1

Grants and other assistance to governments and organizations
In the United States See Part IV, line 21

2

Grants and other assistance to Individuals In the
United States See Part IV, line 22

3

Grants and other assistance to governments,
organizations, and Individuals outside the United
States See Part IV, lines 15 and 16

(A)

Total expenses

1,000

(C)

(D)

Management and
general expenses

Fu nd ra ISlng
expenses

1,000

0

60,000

4

Benefits paid to or for members

5

Compensation of current officers, directors, trustees, and
key employees

70,261

6

Compensation not Included above, to disqualified persons
(as defined under section 4958(f)(1)) and persons
described In section 4958(c)(3)(B)

0

60,000

0

7

Other salaries and wages

8

Pension plan accruals and contributions (Include section 401 (k)
and 403(b) employer contributions)

0

Other employee benefits

0

10

Payroll taxes

0

11

Fees for services (non-employees)

9

(8)

Program service
expenses

1,147,467

63,235

7,026

1,072,269

73,854

a

Management

b

Legal

24,040

24,040

c

Accounting

67,358

67,358

d

LobbYing

0

e

Profess Iona I fundra IS I ng services See Part IV, line 17

0

f

Investment management fees

0

9

Other (Ifllne 11g amount exceeds 10% of line 25,
column (A) amount, list line 11g expenses on
Schedule 0)

0

0

12

Advertising and promotion

13

Office expenses

14

Information technology

0

15

Royalties

0

16

Occupancy

17

Travel

18

Payments oftravel or entertainment expenses for any federal,
state, or local public officials

19

Conferences, conventions, and meetings

20

Interest

21

Payments to affiliates

22

Depreciation, depletion, and amortization

23

Ins ura nce

24

Other expenses Itemize expenses not covered above (List
miscellaneous expenses In line 24e If line 24e amount exceeds 10%
of line 25, column (A) amount, list line 24e expenses on Schedule 0 )

0
48,952

106,116

48,952

95,504

40,832

10,612
40,832

0
0
45,764

7,418

7,470

453,478

4,232

457,710
8,045

8,045

897,196

b CONTAINER COSTS

258,698

c CLOTHES HANDLING COSTS

168,942

168,942

38,697

38,697

28,589

19,614

8,975

3,469,667

2,877,353

301,396

d

EDUCATION

25

Total functional expenses. Add lines 1 through 24e

26

Joint costs. Complete this line only Ifthe organization
reported In column (B) JOint costs from a combined
educational campaign and fundralslng sollcltatlon Check
here ~ Ilffollowlng SOP 98-2 (ASC 958-720)

30,876

0

a COLLECTION COSTS

e A II other expenses

1,344

897,196
258,698

290,918

Form 990 (20 1 3 )

 Form 990 (20 1 3 )

Im.:1

Page

11

Balance Sheet
Check If Schedule 0 contains a response or note to any line In this Part X

(B)

(A)
Beginning of year

-

1

Cas h- non-Interest- bea ring

2

Savings and temporary cash Investments

3

Pledges and grants receivable, net

4

Accounts receivable, net

5

Loans and other receivables from current and former officers, directors, trustees, key
employees, and highest compensated employees Complete Part II of
Schedule L

38,625

1

81,305

203,223

2

163,546

3

0

263,246

4

185,840

5

0

6

Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described In section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see Instructions) Complete Part 11 of Schedule L

6

0

7

Notes and loans receivable, net

48,230

7

48,230

8

Inventories for sale or use

45,419

8

103,799

Prepaid expenses and deferred charges

19,168

9

42,960

I,h

cJ)

'-'"
I,/>

«

9
lOa

b

'.I'

.9!

=:

:.c

ca
;::

Less accumulated depreciation

lOb

1,364,935

12

0

13

I nvestments-progra m- related See Part IV, line 11

13

0

14

Intangible assets

14

0

10,542

15

11,616

2,094,316

16

2,421,679

185,708

17

333,873

15

Other assets See Part IV, line 11

16

Total assets. Add lines 1 through 15 (must equal line 34)

17

Accounts payable and accrued expenses

18

Grants payable

18

19

Deferred revenue

19

20

Tax-exempt bond liabilities

20

21

Escrow or custodial account liability Complete Part IV of Schedule D

21

22

Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified

23

Secured mortgages and notes payable to unrelated third parties

22

persons Complete Part 11 of Schedule L
858,991

23

24

Unsecured notes and loans payable to unrelated third parties

24

25

Other liabilities (Including federal Income tax, payables to related third parties,
and other liabilities not Included on lines 17-24) Complete Part X of Schedule
D

25

Total liabilities. Add lines 17 through 25
Organizations that follow SFAS 117 (ASe 958), check here

~

1,044,699

26

1,219,191

1,049,617

27

1,202,488

p- and complete

27

Unrestricted net assets

28

Temporarily restricted net assets

29

complete lines 30 through 34.

0

28
29

Permanently restricted net assets

"-

~

I" and

30

Capital stock or trust principal, or current funds

30

31

Paid-In or capital surplus, or land, bUilding or equipment fund

31

~

32

Retained earnings, endowment, accumulated Income, or other funds

4)

33

Total net assets or fund balances

1,049,617

33

34

Total liabilities and net assets/fund balances

2,094,316

34

Z

885,318

lines 27 through 29, and lines 33 and 34.

u..

of!
of!

1,784,383

Investments-other seCUrities See Part IV, line 11

Organizations that do not follow SFAS 117 (ASe 958), check here

of!

10c

12

::::l

4)

1,465,863

0

of!

0:::;

3,149,318

11

q:.
u
-

lOa

11

26

~
0:::;

Land, bUildings, and equipment cost or other basIs Complete
Part VI of Schedule D

Investments-publicly traded seCUrities

~

:.::::l

End of year

32
1,202,488
2,421,679
Form 990 2 0 1 3

 Form 990 (20 1 3 )

litii!u

Page

12

Reconcilliation of Net Assets
Check If Schedule 0 contains a response or note to any line In this Part XI

1

Total revenue (must equal Part VIII, column (A), line 12)

2

Total expenses (must equal Part IX, column (A), line 25)

3

Revenue less expenses Subtract line 2 from line 1

4

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))

5

1

3,622,538

2

3,469,667

3

152,871

4

1,049,617

Net unreallzed gains (losses) on Investments

5
6

Donated services and use offacllltles

6
7

I nvestment expenses
7

8

P nor penod adJustments

8
9

Other changes In net assets or fund balances (explain In Schedule 0)

9
10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33,
column (B))
.:fl'i.~.n

10

1,202,488

Financial Statements and Reporting

.1

Check If Schedule 0 contains a response or note to any line In this Part XII

Yes
1

No

Accounting method used to prepare the Form 990
I Cash P- Accrual IOther
If the organization changed ItS method of accounting from a pnor year or checked "Other," explain In
Schedule 0

2a Were the organization's financial statements compiled or reviewed by an Independent accountant?

2a

No

If'Yes/check a box belowto Indicate whether the financial statements forthe year were compiled or reviewed on
a separate basIs, consolidated basIs, or both
I

Separate basIs

I

Consolidated basIs

I

Both consolidated and separate basIs

b Were the organization's financial statements audited by an Independent accountant?

2b

Yes

2e

Yes

If'Yes/check a box belowto Indicate whether the financial statements forthe year were audited on a separate
basIs, consolidated basIs, or both

P- Separate

basIs

I

Consolidated basIs

I

Both consolidated and separate basIs

e If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe
audit, reView, or compilation of ItS financial statements and selection of an Independent accountant?
If the organization changed either ItS oversight process or selection process dunng the tax year, explain In
Schedule 0

3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the
Sin g I eAu d It Act and 0 M B C I rc u Ia r A -1 33 ?

b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why In Schedule 0 and descnbe any steps taken to undergo such audits

3a

No

3b
Form 990 (2013)

 efile GRAPHIC

rint - DO NOT PROCESS

As Filed Data -

DLN:93493043017904
OMB No 1545-0047

SCHEDULE A

Public Charity Status and Public Support

(Form 990 or 990EZ)

Complete if the organization is a section SOl(c)(3) organization or a section 4947(a)(1)
nonexempt charitable trust.

Department of the
Treasury
Internal Revenue Service
Name of the organization

2013

... Attach to Form 990 or Form 990-EZ .... See separate instructions.
Open to Public
... Information about Schedule A (Form 990 or 990-EZ) and its instructions is at
Inspection
www.irs. ov form 990.
Employer identification number

THE GAIA-MOVEMENT LNING EARTH
GREEN WORLD ACTION USA INC

Reason for Public Charit
The organization IS not a private foundation because It IS (For lines 1 through 11, check only one box)

4

I"
I"
I"
I"

5

I"

6

7

I"
I"

8

I"

A n organization that normally receives a substantial part of ItS support from a governmental unit or from the general public
described In section 170(b)(1)(A)(vi). (Complete Part Il )
A community trust described In section 170(b)(1)(A)(vi) (Complete Part Il )

9

P-

An organization that normally receives (1) more than 331/3% of ItS support from contributions, membership fees, and gross

1
2

3

A church, convention of churches, or association of churches described In section 170(b)(1)(A)(i).
A school described In section 170(b)(1)(A)(ii). (Attach Schedule E )
A hospital or a cooperative hospital service organization described In section 170(b)(1)(A)(iii).
A medical research organization operated In conjunction with a hospital described In section 170(b)(1)(A)(iii). Enter the
hospital's name, City, and state
A n organization operated for the benefit of a college or university owned or operated by a governmental unit described In
section 170(b)(1)(A)(iv). (Complete Part Il )
A federal, state, or local government or governmental unit described In section 170(b)(1)(A)(v).

receipts from activities related to ItS exempt functions-subJect to certain exceptions, and (2) no more than 331/3% of
ItS support from gross Investment Income and unrelated business taxable Income (less section 511 tax) from businesses
acqul red by the orga nlzatlon after June 30, 1975 See section S09(a)(2). (C omplete Part Ill)
11

I"
I"

e

I"

10

f

9

h

An organization organized and operated exclusively to test for public safety See section S09(a)(4).
A n organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described In section 509(a)(1) or section 509(a)(2) See section S09(a)(3). Check
the box that describes the type of supporting organization and complete lines 11e through 11h
a
I" Type I b I" Type Il c I" Type III - Functionally Integrated d I" Type III - Non-functionally Integrated
By checking this box, I certify that the organization IS not controlled directly or Indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described In section 509(a)(1) or
section 509(a)(2)
If the organization received a written determination from the IRS that It IS a Type I, Type Il, orType III supporting organization,
check this box
I"
Since August 17,2006, has the organization accepted any gift or contribution from any ofthe
following persons?
(i) A person who directly or Indirectly controls, either alone or together with persons described In (11)
Yes
No
and (Ill) below, the governing body ofthe supported organization?

l1g(i)

(ii) A family member of a person described In (I) above?

l1g(ii)

(iii) A 35% controlled entity of a person described In (I) or (11) above?

l1g(iii)

Provide the following Information about the supported organlzatlon(s)
(i) Name of
supported
organization

(ii) EIN

(iii) Type of
organization
(described on
lines 1- 9 above
or I RC section
(see
instructions) )

(iv) Is the
organization In
col (i) listed In
your governing
document?
Yes

No

(v) Did you notify
the organization
In col (i) of your
support?

Yes

(vi) I s the
organization In
col (i) organized
In the US?

No

Yes

(vii) A mount of
monetary
support

No

Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat No 11285F

ScheduleA(Form 990 or 990·EZ) 2013

 S c he dui e A (F 0 rm 990

0

r 990 - E Z) 20 1 3

P age

2

l!iiil..

Support Schedule for Organizations Described in Sections 170(bH1HAHiv) and 170(bH1HAHvi)
(Complete only If you checked the box on line 5, 7, or 8 of Part I or If the organization failed to qualify under
Part Ill. If the organization falls to qualify under the tests listed below, please complete Part Ill.)
Section A. Public Support

Calendar year (or fiscal year beginning
in) ....
1
GiftS, grants, contributions, and
membership fees received (Do not
Include any "unusual
grants ")
2
Tax revenues levied forthe
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
The portion oftotal contributions
5
by each person (other than a
governmental unit or publicly
supported organization) Included on
line 1 that exceeds 2% ofthe
amount shown on line 11, column
(f)
6
Public support. Subtract line 5 from
line 4

(a) 2009

(b) 2010

(c) 2011

(d)2012

(e)2013

(f) Total

(e)2013

(f) Total

Section B. Tota Support
Calendar year (or fiscal year beginning
(a) 2009
(b) 2010
in) ....
7
Amounts from line 4
Gross Income from Interest,
8
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 carned
on
10
Other Income Do not Include gain
or loss from the sale of capital
assets (Explain In Part IV )
11 Total support (Add lines 7 through
10)
12
Gross receipts from related actiVities, etc (see Instructions)
13

(c) 2011

(d)2012

I

I

12
First five years. If the Form 990 IS for the orga nlzatlon's first, second, thl rd, fourth, or fifth tax yea r as a 501 (c )(3) orga nlzatlon, c hec k
this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . .,

Section C. Corn utation of Public Su

ort Percenta e

14

Public support percentage for 2013 (line 6, column (f) diVided by line 11, column (f))

15

Public support percentage for 2012 Schedule A, Part 11, line 14

331/30/oSUpport test-2013. If the organization did not check the box on line 13, and line 14 IS 331/3% or more, check thiS box
and stop here. The organization qualifies as a publicly supported organization
.... ,
b 331/30/oSUpport test-2012. If the organization did not check a box on line 13 or 16a, and line 15 IS 331/3% or more, check thiS
box and stop here. The organization qualifies as a publicly supported organization
.... ,
17a 10%-facts-and-circumstancestest-2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14
IS 10% or more, and Ifthe organization meets the "facts-and-clrcumstances" test, check thiS box and stop here. Explain
In Part IV howthe organization meets the "facts-and-clrcumstances" test The organization qualifies as a publicly supported
organization
.... ,
b 10% -facts-a nd-ci rcumst a nces test-2012. If the orga nlzatlon did not c hec k a box on II ne 13, 16 a, 16 b, or 17 a, a nd line
15 IS 10% or more, and If the organization meets the "facts-and-clrcumstances" test, check thiS box and stop here.
Explain In Part IV howthe organization meets the "facts-and-clrcumstances" test The organization qualifies as a publicly
supported organization
.... ,
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check thiS box and see
Instructions
16a

Schedule A

Form 990 or 990-EZ 2013

 S c he dui e A (F 0 rm 990

_!iiiln.

0

r 990 - E Z) 20 1 3

Page

3

Support Schedule for Organizations Described in Section S09(a)(2)
(Complete only If you checked the box on line 9 of Part I or If the organization failed to qualify under
Part 11. If the organization falls to qualify under the tests listed below, please complete Part 11.)
S ectlon A. Pu bl"IC S upport

Calendar year (or fiscal year beginning
in) ....
GiftS, grants, contributions, and
1
membership fees received (Do not
Include any "unusual grants ")
Gross receipts from admiSSions,
2
merc ha ndlse sold or services
performed, or faCilities furnished In
any activity that IS related to the
organization's tax-exempt
purpose
Gross receipts from activities that
3
are not an unrelated trade or
business under section 513
Tax revenues levied for the
4
organization's benefit and either
paid to or expended on ItS
behalf
The value of services or faCilities
5
furnished by a governmental unit
to the organization without
c ha rge
6
Total. Add lines 1 through 5
7a Amounts Included on lines 1,2,
and 3 received from dlsqua Ilfled
persons
b Amounts Included on lines 2 and 3
received from other than
disqualified persons that exceed
the greaterof$5,000 or1% ofthe
amount on line 13 for the year
c Add lines 7a and 7b
Public support (Subtract line 7c
8
from line 6 )

(a) 2009

(b) 2010

(c) 2011

(d)2012

(e)2013

(f) Total

161

145

519

189

5,022

6,036

1,287,116

1,530,968

2,096,272

3,351,802

3,616,716

11,882,874

°
°
°
1,287,277

1,531,113

2,096,791

3,351,991

3,621,738

11,888,910

°
°
11,888,910

S ec t·Ion B T oa
t I S uppor t
Calendar year (or fiscal year beginning
(a) 2009
(b) 2010
(c) 2011
(d)2012
(e)2013
(f) Total
in) ....
1,287,277
1,531,113
2,096,791
3,351,991
3,621,738
11,888,910
9
Amounts from line 6
Gross Income from Interest,
lOa
diVidends, payments received on
804
752
323
1,879
seCUrities loans, rents, royalties
and Income from Similar
sources
Unrelated business taxable
b
Income (less section 511 taxes)
from businesses acquired after
June 30, 1975
804
752
323
1,879
c
Add lines lOa and lOb
Net Income from unrelated
11
business activities not Included
In line lOb, whether or not the
business IS regularly carned on
Other Income Do not Include
12
gain or loss from the sale of
36,458
36,458
capital assets (Explain In Part
IV )
Total support. (Add lines 9, 10c,
13
1,323,735
1,531,113
2,097,595
3,352,743
3,622,061
11,927,247
11,and 12)
14
First five years. If the Form 990 IS for the orga nlzatlon's first, second, thl rd, fourth, or fifth tax yea r as a 501 (c )(3) orga nlzatlon,
check thiS box and stop here
.... ,

°
°

Section C. Computation of Public Support Percentage
15

PubliC support percentage for 2013 (line 8, column (f) diVided by line 13, column (f))

15

99680 %

16

PubliC support percentage from 2012 Schedule A, Part Ill, line 15

16

99610 %

Section D. Corn utation of Investment Income Percenta e
17

Investment Income percentage for 2013 (line 10c, column (f) diVided by line 13, column (f))

0020 %

18

Investment Income percentage from 2012 Schedule A, Part Ill, line 17

0020 %

19a

33 1/3% support tests-2013. If the orga nlzatlon did not c hec k the box on line 14, and II ne 15 IS more tha n 33 1/3%, a nd line 17 IS not
more than 33 1/3%, check thiS box and stop here. The organization qualifies as a publicly supported organization
.... p331/3 % support tests-2012. If the organization did not check a box on line 14 or line 19a, and line 16 IS more than 33 1/3% and line 18
IS not more than 33 1/3%, check thiS box and stop here. The organization qualifies as a publicly supported organization
.... ,
Private foundation. If the orga nlzatlon did not c hec k a box on line 14, 19 a, or 19 b, c hec k thiS box a nd see Instructions
.... ,

b
20

Schedule A (Form 990 or 990-EZ) 2013

 _!iiil"-

5 c he dui e A (F 0 rm 990

0

r 990 - E Z) 20 1 3

P age

4

Supplemental Information. Provide the explanations required by Part 11, line 10; Part 11, line 17a or
17b; and Part Ill, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test

Return Reference

I

Explanation

I
Schedule A (Form 990 or 990-EZ) 2013

 efile GRAPHIC

rint - DO NOT PROCESS

SCHEDULE D

As Filed Data -

DLN:93493043017904
OMB No 1545-0047

Supplemental Financial Statements

(Form 990)

~

Department of the Treasury
Intemal Revenue Service

~ Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9,10, lla, llb, llc, lld, lle, llf, 12a, or 12b
Attach to Form 990. ~ See separate instructions. ~ Information about Schedule D (Form 990)
and its instructions is at www.irs.gov Iform990.

2013
Open to Public
Inspection

Name of the organization

Employer identification number

THE GAIA-MOVEMENT LNING EARTH
GREEN WORLD ACTION USA INC

36-4284332

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the
orqa nlzatlon a nswe re d "Yes to Form 990 Pa rt IV Ime 6
(a) Donor advised funds

(b) Funds and other accounts

1

Total numberatend of year

2

Aggregate contributions to (during year)

3

Aggregate grants from (during year)

4

Aggregate value at end of year

5

Old the organization Inform all donors and donor advisors In writing that the assets held In donor advised
funds are the organization's property, subJect to the organization's exclusive legal control?

I

Yes

INo

Old the organization Inform all grantees, donors, and donor advisors In writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring Impermissible private benefit?

I

Yes

INo

6

Im"1
1

Conservation Easements. Complete If the organization answered "Yes" to Form 990, Part IV, Ime 7.

Purpose(s) of conservation easements held by the organization (check all that apply)

2

I

Preservation of land for public use (e g, recreation or education)

I

Preservation of an historically Important land area

I

Protection of natural habitat

I

Preservation ofa certified historic structure

I

Preservation of open space

Complete lines 2a through 2d Ifthe organization held a qualified conservation contribution In the form of a conservation
easement on the last day ofthe tax year
Held at the End of the Year
a

Total number of conservation easements

2a

b

Total acreage restricted by conservation easements

2b

c

Numberofconservatlon easements on a certified historic structure Included In (a)

2c

d

Number of conservation easements Included In (c) acquired after 8/17/06, and not on a
historic structure listed In the National Register

2d

3

N umber of conservation easements modified, transferred, released, extinguished, or terminated by the organization dUring
the tax year

~

_ _ _ _ _ __
~_ _ _ _ _ __

4

N umber of states where property subJect to conservation easement IS located

5

Does the organization have a written policy regarding the periodic monitoring, Inspection, handling of violations, and
enforcement ofthe conservation easements It holds?

6

Staff and volunteer hours devoted to monitoring, Inspecting, and enforcing conservation easements dUring the year

7

A mount of expenses Incurred In monitoring, Inspecting, and enforcing conservation easements dUring the year

8

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4 )(B)(I)
and section 170(h)(4 )(B)(II)7

I

Yes

INo

I

Yes

INo

~------~ $ ---------

9

In Part XIII, describe howthe organization reports conservation easements In ItS revenue and expense statement, and
balance sheet, and Include, If applicable, the text of the footnote to the organization's financial statements that describes
the organization's accounting for conservation easements

lib,.n.

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete If the organization answered "Yes" to Form 990, Part IV, line 8.

la

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report In ItS revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research In furtherance of public
serVice, provide, In Part XIII, the text ofthe footnote to ItS financial statements that describes these Items

b

If the organization elected, as permitted under SFAS 116 (ASC 958), to report In ItS revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research In furtherance of public
serVice, provide the following amounts relating to these Items

~$-------$ _ _ _ _ _ _ _6....:.,_0_0_0

(i) Revenues Included In Form 990, Part VIII, line 1

~

(ii)Assets Included In Form 990, Part X

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported underSFAS 116 (ASC 958) relating to these Items

2

a

Revenues Included In Form 990, Part VIII, line 1

~$-------­

b

Assets Included In Form 990, Part X

~$

For Pa erwork Reduction Act Notice see the Instructions for Form 990.

Cat No 522830

Schedule D Form 990 2013

 S c he dui e D (F 0 rm 990 ) 20 1 3

iHlni
3

P age

2

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

USing the organization's acquIsition, acceSSion, and other records, check any of the follOWing that are a significant use of ItS
collection Items (check all that apply)
a
b
e

I
I
F

PubliC exhibition

d

I

Loan or exchange programs

Scholarly research

e

I

Other

P reservation for future generations

4

Provide a deSCription of the organization's collections and explain how they further the organization's exempt purpose In
Part XIII

5

DUring the year, did the organization soliCit or receive donations of art, historical treasures or other Similar
assets to be sold to raise funds rather than to be maintained as part of the organization's collectlon 7

'mll')
la

I

Yes

Escrow and Custodial Arrangements. Complete If the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other Intermediary for contributions or other assets not
In cl u d e don Form 990, Part X 7

b

If "Yes," explain the arrangement In Part XIII and complete the follOWing table

e

Beginning balance

le

d

Additions dUring the year

ld

e

Distributions dUring the year

le

f

Ending balance

lf

I

Yes

INo

Amount

2a
b

Did the organization Include an amount on Form 990, Part X, line 217

INo

r

Endowment Funds. Complete If the orqanlzatlon answered "Yes" to Form 990 Pa rt IV line 10.
(a)Current year

(b )Pnor year

b (c )Two yea rs back (d)Three years back

(e)Four years back

Beginning of year balance

b

Contributions

e

Net Investment earnings, gains, and losses

d

Grants or scholarships

e

Other expenditures for faCilities
and progra ms

f

Administrative expenses

9

End of year balance

2

Yes

If "Yes," explain the arrangement In Part XIII Check here Ifthe explanation has been prOVided In Part XIII

.:F.Til ..' .

la

I

PrOVide the estimated percentage ofthe current year end balance (line 19, column (a)) held as
a

Board deSignated or quasI-endowment

b

Permanent endowment ~

e

Temporarily restricted endowment

~

~

The percentages In lines 2a, 2b, and 2c should equal 100%

3a

A re there endowment funds not In the possession ofthe organization that are held and administered for the
organization by

I 3a(i)

(i) unrelated organizations
b
4

Yes

No

1 3a (ii)

(ii) related organizations
If "Yes" to 3a(II), are the related organizations listed as reqUired on Schedule R7

.I

3b

DeSCribe In Part XIII the Intended uses ofthe organization's endowment funds

'mC'"

Land, Buildings, and Equipment. Complete If the organization answered 'Yes' to Form 990, Part IV, Ime
lla See Form 990 Part X line 10
DeSCription of property

(a) Cost or other
baSIS (Investment)

(b )Cost or other
baSIS (other)

(c) Accumulated
depreCiation

(d) Book value

la Land
b BUildings

213,157

59,718

153,439

2,936,161

1,305,217

1,630,944

e Leasehold Improvements
d EqUipment
e Other
Total. Add lines la through le (Column (d) must equal Form 990, Part X, column (B), line 1 o(c).)

~

1,784,383

Schedule D (Form 990) 2013

 5 c he dui e D (F 0 rm 990 ) 20 1 3

Hbi"';'

Page

3

Investments Other Securities. Complete If the organization answered 'Yes' to Form 990, Part IV, line 11b.
See Form 990 Part X Ime 12
(a) Description of security or category
(Including name of security)

(b)Book value

(c) Method of valuation
Cost or end-of-year market value

(1 )Flnanclal derivatives
(2)Closely-held equity Interests
Other

Total. (Column (b) must equal

,"!

IilITi ....

FOI7Tl

~

990, Part X, col (8) Ime 12 )

,

(a) Description of Investment

Total. (Column (b) must equal
.:r.Ti • •~.

,

Investments-Program Related. Complete If the organization answered Yes to Form 990, Part IV, line 11e.
See Form 990, Part X, Ime 13.

FOI7Tl

(b) Book value

(c) Method of valuation
Cost or end-of-year market value

~

990, Part X, col (8) Ime 13 )

Other Assets. Complete Ifthe organization answered 'Yes' to Form 990, Part IV, line lld 5 e e Form 990, Part X, line 1 5
(a) Description

(b) Book value

Total. (Column (b) must equal Form 990, Part X, col.(8) line 15.)
:r.Ti.~tI

1

~

Other Liabilities. Complete If the organization answered 'Yes' to Form 990, Part IV, Ime 11e or 1lf. See
Form 990 , Part X , Ime 25
(a) Description of liability

(b) Book value

Federal Income taxes

Total. (Column (b) must equal

FOI7Tl

990, Part X, col (8) Ime 25 )

~

2. Liability for uncertain tax positions In Part XIII, provide the text ofthe footnote to the organization's financial statements that
reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740) Check here Ifthe text ofthe footnote has been
provided In Part XI II
p-

Schedule D Form 990 2013

 °

S c he dui e D (F 0 rm 990 ) 2 1 3

IUfti.!..
1

P age

1

Total revenue, gains, and other support per audited financial statements

2

4

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If
the orqanlzatlon answered 'Yes' to Form 990 Part IV line 12a.
3,624,596

Amounts Included on line 1 but not on Form 990, Part VIII, line 12
a

Net unreallzed gains on Investments

2a

b

Donated services and use offacllltles

2b

e

Recoveries of prior year grants

2e

d

Other (Describe In Part XIII )

2d

e

Add lines 2a through 2d

2e

Subtract line 2e from line 1

3

3
4

2,058
2,058
3,622,538

Amounts Included on Form 990, Part VIII, line 12, but not on line 1
a

Investment expenses not Included on Form 990, Part VIII, line 7b

b

Other (Describe In Part XIII )

e

Add lines 4a and 4b

I 4a I
4b

4c

Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12 )

5

.:r.n.~.n

1

5

1

Total expenses and losses per audited financial statements

2

3,622,538

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete
If the orqanlzatlon answered 'Yes to Form 990 Part IV Ime 12a.
3,471,7 2 5

Amounts Included on line 1 but not on Form 990, Part IX, line 25

a

Donated services and use offacllltles

2a

b

Prior year adJustments

2b

e

Other losses

2e

d

Other (Describe In Part XIII )

2d

e

Add lines 2a through 2d

2e

Subtract line 2e from line 1

3

3
4

2,058
2,058
3,469,667

Amounts Included on Form 990, Part IX, line 25, but not on line 1:

a

Investment expenses not Included on Form 990, Part VIII, line 7b

b

Other (Describe In Part XIII )

e

Add lines 4a and 4b

5

I 4a I
4b

4c

Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 )

.:r.n.;u,.

5

3,469,667

Supplemental Information

Provide the descriptions required for Part II, lines 3,5, and 9, Part Ill, lines la and 4, Part IV, lines 1b and 2b,
Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional
Information

I

Return Reference

I

Explanation

Part Ill, Line 4 Description of
organization's collections and how It
furthers ItS purpose

THE ORGANIZATION HAS 3 SCULPTURES CRAFTED BY AFRICAN ARTISTS FROM THE SAME
REGION WHERE IT FUNDS ENVIRONMENTAL PROJECTS THE ORGANIZATION PURCHASED
THESE SCULPTURES TO HELD FUND THE LOCAL ECONOMY AND DISPLAYS THEM TO
PROMOTE AWARENESS OFTHE WORK THEY DO IN AFRICA

Part X

The 0 rganlzatlon files ItS tax return with the U S federal and various state and local tax JUrisdictions
With few exceptions, the 0 rganlzatlon IS no longer subJect to examinations by maJor tax JUrisdictions
forthe years ended December31, 2010 and prior The Organization had no Income tax expense for
the years ended December 31,2013 and 2012, respectively The organization Includes accrued
Interest and penalties related to unrecognized tax benefits In operating expenses The expense for
Interest and penalties related to unrecognized tax benefits amounts to $0 for the years ended
December 31,2013 and 2012, respectively

FIN48 Footnote

Part XI, Line 2d Other revenue
amounts Included In F/S but not
Inc I uded on form 99O

Gain on Disposal of F/A $2535 Net Amount Shown In Gain from Dep scree $-477

Part XII, Line 2d Other expenses
and losses per audited F/S

Loss on Disposal of F/A $2058

Schedule D Form 990 2013

 5 c he dui e D (F 0 rm 990 ) 20 1 3

1:F.Til1:.nl
I

Page 5

Supplemental Information (continued)

Return Reference

Explanation

I

Schedule D (Form 990) 2013

 efile GRAPHIC

rint - DO NOT PROCESS

SCHEDULE F
(Form 990)

As Filed Data -

DLN:93493043017904

Statement of Activities Outside the United States

OMB No 1545-0047

.. Complete if the organization answered "Yes" to Form 990,

2013

Part IV, line 14b, 15, or 16 .
.. Attach to Form 990 ... See separate instructions.
Department of the Treasury
Intemal Revenue Service

.. Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.

Name ofthe organization
THE GAlA-MOVEMENT LIVING EARTH
GREEN WORLD ACTION USA INC

open to Public
Inspection

Employer identification number
36-4284332

General Information on Activities Outside the United States. Complete If the organization answered
"Yes" to Form 990, Part IV, Ime 14b.
1

For grantmakers.Does the organization maintain records to substantiate the amount of Its grants and
other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance?

P-

..

Yes

2

For grantmakers. Describe In Part V the organization's procedures for monitoring the use of ItS grants and other
assistance outside the United States.

3

Actlvltes per Region (The following Part I, line 3 table can be duplicated If additional space IS needed)
(a) Region

E U RO PE

(b) Number of
offices In the
region

0

(c) Number of
(d) Activities conducted In (e) If actlv Ity listed In (d) IS a
employees,
region (by type) (e g ,
program service, describe
agents, and
fund raising, program
speCifiC ty pe of
Independent
services, Investments, grant
servlce(s) In region
contractors In
to reCipients located In the
region
region)
0 GRANTS
ENVIRONMENTAL

3a Sub-total
b Total from continuation sheets
to Part I
c Totals (add lines 3a and 3b)
For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat No 50082W

No

(t) Total expenditures

for and Investments
In region

Schedule F (Form 990) 2013

0

 5 c he dui e F (F 0 rm 990 ) 20 1 3

'mi..

P age 2

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete If the organization answered "Yes" to Form 990,
Pa rt IV line 15 for am recIpient who received more than $5 000. Part 11 can be duplicated If additional space IS needed.

1
(a) Name of
o rga n Izatl 0 n

(b) I RS code
section
and EIN (If
applicable)

(c) Region

(d) Purpose of
grant

ENVIRONMENT

2

3

(e) A mount of
cash grant

(f) Manner of
cash
disbursement

(g) A mount
of non-cash
assistance

(h) Description
of non-cash
assistance

(i) M ethod of
valuation
(book, FMV,
appraisal, other)

60,000 WIRE

Enter total number of recIpient organizations listed above that are recognized as chanties by the foreign country, recognized as
tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter
...

1

Enter total number of other organizations or entities.
Schedule F (Form 990) 2013

 P age 3

5 c he dui e F (F 0 rm 990 ) 20 1 3

IHIOI

Grants and Other Assistance to Individuals Outside the United States. Complete If the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can b e d
upllcate
i d If a dd Itlona I space IS nee d e d

(a) Type of grant or
assistance

(b) Region

(c) N umber of
recIpients

(d) A mount of
cash grant

(e) Mannerofcash
disbursement

(f) A mount of
non-cash
assistance

(g) Description
of non-cash
assistance

(h) M ethod of
valuation
(book, FMV,
appraisal other)

Schedule F (Form 990) 2013

 Page 4

5 c he dui e F (F 0 rm 990 ) 20 1 3

MMiC',
1

2

3

4

5

6

Foreign Forms

Was the organization a U 5 transferor of property to a foreign corporation dunng the tax year? If "Yes,"the
organization may be required to file Form 926, Return by a V.S. Transferor of Property to a Foreign Corporation (see
Instructions for Form 926)

I"

Yes

P-

No

Did the organization have an Interest In a foreign trust dunng the tax year? If "Yes," the organization may be
required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign
GiftS, and/or Form 3520-A, Annual Information Return of Foreign Trust With a V.S. Owner (see Instructions for
Forms 3520 and 3520-A)

I"

Yes

P-

No

Did the organization have an ownership Interest In a foreign corporation dunng the tax year? If "Yes," the
organization may be required to file Form 5471, Information Return of V.S. Persons with Respect to Certain Foreign
Corporations. (see Instructions for Form 5471)

I"

Yes

P-

No

8621)

I"

Yes

P-

No

Did the organization have an ownership Interest In a foreign partnership dunng the tax year? If "Yes," the
organization may be required to file Form 8865, Return of V.S. Persons with Respect to Certain Foreign Partnerships.
(see Instructions for Form 8865)

I"

Yes

P-

No

I"

Yes

P-

No

Was the organization a direct or Indirect shareholder of a passive foreign Investment company or a qualified
electl ng fund dun ng the tax yea r? If "Yes," the organization may be required to file Form 8621, Information Return
by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form

Did the organization have any operations In or related to any boycotting countnes dunng the tax year? If "Yes,"
the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form

5713).

Schedule F (Form 990) 2013

 P age 5

5 c he dui e F (F 0 rm 990 ) 20 1 3

MUM".

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting
method; amounts of Investments vs. expenditures per region); Part 11, line 1 (accounting method); Part III
(accounting method); and Part Ill, column (c) (estimated number of recIpients), as applicable. Also complete
this part to provide any additional information (see instructions).
ReturnReference

Part I, Line 2 Grantmakers
Explanation For
M onltonng U se of Funds
Outside US

Explanation
~he board reviews grant
applications and once
approved, transfers
funds to the grantee
~here IS a wntten
contract between the
Organization and the
grantee The
Organization requires
signed and stamped
receipts from grantees
for every disbursement,
financial reports
detailing how funds
have been used as
compared to the budget,
and narrative reports at
least annually and after
IproJect completion

Schedule F Form 990 2013

 lefile GRAPHIC print - DO NOT PROCESS

I As

Filed Data -

I

DLN:934930430179041
OMB No 1545-0047

SCHEDULE 0

Supplemental Information to Form 990 or 990-EZ

(Form 990 or 990-EZ)
Department of the Treasury
Intemal Revenue Service
~

Name ofthe organization

2013

Complete to provide information for responses to specific questions on
Open to Public
Form 990 or to provide any additional information.
Inspection
~ Attach to Form 990 or 990-EZ.
Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at
www.irs. ov/form990.
Employer identification number

THE GAIA-MOVEMENT LNING EARTH
GREEN WORLD ACTION USA INC

36-4284332

990 Schedule 0, Supplemental Information
Return Reference

Explanation

Form 990, Part VI, line 11 b Form 990
Review A-ocess

THE BOARD OF DIRECTORS RECEIVES AN ELECTRONIC COPY OF THE 990 FOR REVIEW AND
APPROV AL BEFORE IT IS FILED

Form 990, Part VI, line 12c Explanation
of Monitoring and Enforcement of
Conflicts

THE BOARD RE-EV ALUA TES ffiSSIBLE CONFLICTS OF INTEREST ON AN ANNUAL BASIS

Form 990, Part VI, line 15a
Compensation Review & Approval
A-ocess - CEO, Top Management

The executive director's salary IS determined by the board of directors The executive director IS also
a board member and IS not taking part w hen the determination of compensation IS on the agenda The
board members evaluate on a yearly basIs the performance of the executive director

Form 990, Part VI, line 19 Other
Organization Documents A.Jbllcly
Available

The Organization's governing documents, policies, and financial statements are available to the public
upon request