2025-11-14T22:52:51-07:00 2023-12-31 990 2023-01-01 943365012 MANELU MANE 6717891265 PO Box 3131 Hagatna GU 96932 Norita Charfauros Acting Executive Director 6717891265 2025-10-01 1 2023 2025-03-06 01:10:19Z X Ajay Pothen 627 Pale San Vitores Rd Tamuning GU 96913 1133331 0 X manelu.org X 2000 GU Formerly Big Brothers Big Sistsers of Guam is a local nonprofit providing education and empowering children and families facing adversity to change their lives for the better forever. 0 0 0 0 0 0 1822251 1133331 82479 0 0 0 0 0 1904730 1133331 0 0 0 0 861105 901761 0 0 0 581211 548413 1442316 1450174 462414 -316843 524198 7696 19306 0 504892 7696 X Mission-Empower and educate children and families facing adversity to change their lives for the better forever. Vision-A community in which families of diverse cultures thrive together to achieve success. 1 0 188424 842024 1089624 Mission-Empower and educate children and families facing adversity to change their lives for the better forever. Vision-A community in which families of diverse cultures thrive together to achieve success. 0 0 0 188424 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X Arnel Bonto 6714722227 102 N Marine Corp Dr Rte 1 Tamuning GU 96913 X Judy Rosario Director 5 X 0 0 0 Ajay Pothen President 10 X 0 0 0 Randolf Salas Vice President 5 X 0 0 0 Arnel Bonto Treasurer 5 X 0 0 0 Peggy Llagas Director 5 X 0 0 0 Tina Thai Director 5.00 X 0 0 0 Samantha Taitano Executive Director 40.00 X 0 0 0 Norita Charfauros Program Director 40 X 0 0 0 Joiel Setik Program Director 40 X 0 0 0 0 0 0 0 0 0 0 0 0 0 350 0 0 1132981 0 1133331 0 0 0 0 0 0 350 0 0 0 0 0 1133331 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 901761 0 901761 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10364 0 10364 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60000 0 60000 0 38810 0 38810 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29675 0 29675 0 131488 0 131488 0 Utilities 12793 0 12793 0 Supplies 29565 0 29565 0 Postage 293 0 293 0 Banking 1518 0 1518 0 233907 188424 45483 0 1450174 188424 1261750 0 180317 4377 0 0 0 0 237421 0 0 0 0 0 0 0 0 0 1250 1961 1358 0 105210 1358 0 0 0 0 0 0 0 0 0 0 524198 7696 19306 19306 0 X 504892 7696 0 0 504892 7696 524198 7696 X -316843 0 0 0 0 -180353 X 0 0 0 X 0 1807930 1132980 2940910 0 0 0 90681 350 91031 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1898611 1133330 3031941 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3031941 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1898611 1133330 3031941 1 1 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1358 0 1358 1358 Form 990, Part III, Line 2 Mission-Empower and educate children and families facing adversity to change their lives for the better forever. Vision-A community in which families of diverse cultures thrive together to achieve success. Form 990, Part VI, Section B, Line 11b N/A Form 990, Part VI, Section C, Line 19 Published Financial Statements in Local Newspapers Form 990, Part IX, Line 24e Utilities, Supplies, Postage, Banking Form 990, Part XI, Line 9 Page 12 Line 10 - Adjustment for Depreciation & Beginning Net Asset Balance Form 990, Part XI, Line 10 Adjustment for depreciation and beginning net asset balance Pursuant 26 CFR 301.6724-1 Section (b)(1), Manelu had not previously been required to file via the Modernized e-File (MeF) format until 2021 for tax year 2020. This new change of return did not affect operations, as local paper filing was completed with the Guam Department of Revenue and Taxation for the tax years 2020, 2021, and 2022, respectively, and the result of failing to e-file these returns with the Internal Revenue Service (IRS) was not brought to Manelu's attention until recently in 2023. Furthermore, pursuant to 26 CFR 301.6274-1 Section (c)(5), Manelu's previous CPA firm, Burger Comer Magliari (BCM), had unilaterally delayed auditing Manelu's financial statements in a timely manner. In accordance with Section (c)(5)(1), Manelu exercised reasonable business judgment in contracting with BCM but BCM's unilateral untimeliness delayed Manelu's discovery of the requirement to perform e-filing. Lastly, upon switching CPA filers from BCM to H&R Block, Manelu discovered that the e-filing requirement could not be satisfied through H&R Block as well. After further research conducted in 2024, Manelu itself discovered the erroneous process and is now in attempts to rectify those mistakes. As per Section (d)(i), Manelu exercised reasonable care in determining its filing obligations and upheld all filing that it had constructive knowledge of. Once constructive knowledge of deficiencies in prior filings was discovered, Manelu exercised reasonable business judgment by inquiring with the CPA firms involved with the filing of financial statements on Manelu's behalf. Due to the lack of knowledge beforehand of the potential risks and failures, Manelu has also satisfied Section (d)(ii)(D) insofar that Manelu aims to "rectify[] the failure as promptly as possible once the impediment was removed or the failure was discovered." Going forward, Manelu intends to satisfy the requirements both for federal e-filing through approved IRS Modernized e-File (MeF) business providers as well as local filing through H&R Block. As such, pursuant to 26 CFR 301.6724-1, Manelu is hereby requesting that the penalty for failure to e-file our annual returns timely be waived since the "failure is due to reasonable cause and is not due to willful neglect."