Guatemala Service Projects Inc.

“The document was uploaded to the Files section of our private Board group, added as an agenda item on our Board meeting and discussed prior to its submission.”

“In addition to sharing the 990 upon request, our Form 990 is made publicly available via our profile at GuideStar.”

“We have these documents, but they are not made publicly available. If someone were to ask, we would share them without concern.”

“In previous years, we had program expenses in multiple areas of Guatemala. In early 2023 we phased out these other areas and began concentrating solely on our primary program in the municipality of Chichicastenango. The limited program expenses for Nuevo Reto and Backyard School were in January 2023.”

“Starting in 2023, Guatemala had a change to their tax laws which meant all purchases over a certain amount had to be matched with a person or business in Guatemala with a registered tax number. Because we purchased materials for projects, we had to comply with the new Guatemalan law. The process of registration involved opening a local bank account, among other things. The nonprofit bank account in Guatemala was opened at Banco Industrial in the name of the nonprofit.”

“Project Management services in Guatemala”

“Legal counsel was sought to aid in the process of registering Guatemala Service Projects as a "Foreign NGO" in the eyes of SAT, Guatemala's tax authority and equivalence of the IRS. This required document notarization, apostille, translation and submission. Nonprofit president, Jennifer Demar, was named the Legal Representative of the entity now registered in Guatemala.”

“We use the services of an accountant in Guatemala to file the appropriate forms with SAT in Guatemala.”

“The program expenses in this category are for an albañil on construction projects, and trainers for education projects. Under the management column are expenses for Vine International to make container shipments of donations to Guatemala and other admin and management services.”

“The amount in the fundraising column is a combination of signage and crafts purchased from street vendors and artisans in Guatemala to use for our fundraising and advertising/promotion efforts in the United States. In the management column are costs associated with business cards, thank you notes and apparel with logo.”

“Under program services, the amount shown was to purchase laptops, printers, and peripherals for school computer labs and for students in our scholarship program. In the management column are expenses for our website and internet service in Guatemala.”

“Program Service Expenses for our projects in Guatemala, minus the program service expenses itemized on other lines.”

“The unspent revenue at the end of the year was in anticipation of large expenses in early 2024 to finish a potable water project.”