2026-08-30T15:14:17-07:00 2025-12-31 990 2025-01-01 923679388 WELL BURMA INC WELL 2309 Hamilton Ave Baltimore MD 21214 Quinton Covington Secretary 6094227357 2026-08-30 2025 Quinton Covington 2309 Hamilton Ave Baltimore MD 21214 294242 0 X https://www.wellburma.org X 2023 MD Provides K-12 education, GED preparation, language and digital literacy classes, and humanitarian relief to communities in Myanmar and Thailand. 4 4 0 6 0 0 0 0 44503 294242 0 0 0 0 44503 294242 9312 39477 0 0 224590 0 0 7521 9312 271588 35191 22654 1990 24644 0 0 1990 24644 X Provides K-12 education, GED preparation, language and digital literacy classes, and humanitarian relief to communities in Myanmar and Thailand. 0 0 231970 0 294242 Well Burma owns and operates New Generation Myanmar (NGM), a K-12 synchronous virtual school registered in the state of Florida, US. The school provides a K-12 curriculum, GED training, language classes, and coding classes, among other supplemental professional and personal development programs to students across Myanmar and Thailand. The NGM project started in 2024 and has since educated over 3,200 unique Myanmar students. NGM's K-12 program operates two cohorts with offset starting dates (Mar-Dec and Jun-Mar); those cohorts enrolled 1,292 students in 2025. Full K-12 tuition is 100,000 Myanmar kyat per month per student, and tuition is set on a sliding scale according to each family's circumstances. In 2025, 152 students paid the full rate, 962 students paid a reduced rate under a partial scholarship, and 76 students received a complete fee waiver. Tuition assistance totaled approximately 277,000,000 MMK (roughly $93,000), or about 28% of tuition valued at the full rate. NGM K-12 operates at 6 hours of instruction per day and 5 days per week, totaling 188 annual days of instruction per cohort. NGM employs over 100 full-time and part-time teaching and administrative staff residing in Myanmar. Teachers receive bi-weekly professional development training and instructional support, including power banks, internet, and access to online education platforms. All students and teachers at NGM have free access to Canva, Adobe Express, and Google Workspace tools. 39477 39477 0 Well Burma provided humanitarian relief to residents of five internally displaced person camps and to people affected by the March 2025 earthquake in Myanmar. Assistance included prepared meals ($12,300), temporary shelter materials ($5,197.02), satellite internet service for displaced students ($1,980), and earthquake emergency supplies and assistance ($20,000). 0 0 0 271447 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 BM 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X Quinton Covington 6094227357 2309 Hamilton Ave Baltimore MD 21214 X Han Zaw Latt President 12 16 X 0 0 0 Wai Yan Aung Vice President 6 24 X 0 0 0 Aung Khant Pyae Treasurer 6 24 X 0 0 0 Quinton Covington Secretary 6 24 X 0 0 0 0 0 0 0 0 0 0 0 0 New Generation Myanmar K-12 611110 235115 235115 0 0 New Generation Myanmar GED 611691 38942 38942 0 0 New Generation Myanmar Language 611630 20185 20185 0 0 0 0 0 0 294242 0 0 0 0 0 294242 294242 0 0 39477 39477 216242 216242 0 0 8348 8348 0 0 141 0 141 0 2402 2402 0 0 778 778 0 0 4200 4200 0 0 271588 271447 141 0 1240 24419 750 225 1990 24644 0 0 X 1990 24644 0 0 1990 24644 1990 24644 22654 0 0 0 0 0 X 0 0 0 X 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 Schedule E, Part I, Line 3 No. The policy was not publicized during the entire tax year. The organization operates an open-admissions virtual school and admits students of any race, color, and national or ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, or national or ethnic origin in the administration of its educational policies, admissions policies, scholarship and other financial assistance programs, or other school-administered programs. However, during the 2025 tax year the organization did not publicize its racially nondiscriminatory policy on its primary publicly accessible internet homepage. The omission was inadvertent and was not the result of any discriminatory policy or practice. Upon identifying the omission, the organization took corrective action and has published a notice of its racially nondiscriminatory policy toward students on its primary publicly accessible internet homepage, where it is displayed in a manner reasonably expected to be noticed by visitors. The organization has also added the policy statement to its admissions, program, and scholarship materials, and will maintain the homepage notice at all times in future tax years. Schedule E, Part I, Line 7 Because the publicity requirement of section 4.03 of Rev. Proc. 75-50 was not satisfied for the full 2025 tax year, the organization is unable to certify compliance with all of the applicable requirements of sections 4.01 through 4.05 for that year. The organization believes it satisfied the substantive nondiscrimination requirements of those sections in all other respects, has cured the publicity defect as described above, and expects to certify full compliance for the 2026 tax year. 1 East Asia and the Pacific 0 100 Program Services K-12, GED, language 228790 East Asia and the Pacific 0 0 Grantmaking Humanitarian relief 39477 0 100 268267 Food assistance East Asia and the Pacific 0 N/A 12300 Prepared meals Cost Shelter materials East Asia and the Pacific 0 N/A 5197 Building materials Cost Internet access East Asia and the Pacific 0 N/A 1980 Internet service Cost Earthquake relief East Asia and the Pacific 0 N/A 20000 Emergency supplies Cost 0 0 0 0 0 0 Schedule F, Part I, Line 2 Officers of the organization directly supervise program staff residing in Myanmar and Thailand and approve every disbursement in advance. Recipients must submit photographic documentation and written distribution reports for all relief assistance provided. The Finance and Human Resources Department prepares quarterly financial and project reports that are reviewed and approved by the full Board of Directors. Funds are transmitted only through documented electronic payment channels to identified program staff, are restricted to the approved charitable purpose, and any unexpended amounts are returned to the organization. The organization retains records substantiating the amount of assistance provided, the eligibility of recipients, and the criteria used to select recipients. Schedule F, Part I, Line 3 Row (1) Program services: virtual K-12 instruction, GED preparation, and English and digital literacy classes delivered to students located in Myanmar and Thailand. Expenditures of $228,790.19 consist of compensation to teaching and administrative staff residing in the region ($216,242.09), employee benefits ($8,348.10), and professional development and training ($4,200.00). Row (2) Grants to recipients located in the region: humanitarian assistance to residents of internally displaced person (IDP) camps and disaster relief following the March 2025 earthquake in Myanmar, totaling $39,477.02, as itemized in Part III. Schedule F, Part III Row (1) Food assistance: prepared meals purchased and distributed to the residents of five IDP camps ($12,300.00). Row (2) Shelter materials: materials for the construction of temporary shelter in IDP camps ($5,197.02). Row (3) Internet access: monthly satellite internet service provided so that displaced students could continue attending classes ($1,980.00). Row (4) Earthquake relief: emergency relief supplies and assistance provided to persons affected by the March 2025 earthquake in Myanmar ($20,000.00). The organization did not separately track the number of individual recipients for each category of humanitarian assistance. Assistance was provided for the benefit of the residents of five IDP camps and of persons affected by the March 2025 earthquake. All assistance reported on this schedule was provided to or for the benefit of individuals; the organization made no grants to foreign organizations during the tax year. Form 990, Part III, Line 4a In 2025, the NGM K-12 program operated two overlapping cohorts. Batch 1 (March - December 2025) enrolled 621 students, of whom 436 remained enrolled at the end of the cohort. Batch 2 (June 2025 - March 2026) enrolled 671 students, of whom 477 remained enrolled at December 31, 2025. Total 2025 K-12 enrollment across both cohorts was 1,292 students, of whom 379 withdrew during the year and 913 remained enrolled. Tuition and scholarship policy: Full K-12 tuition is 100,000 Myanmar kyat (MMK) per month per student. NGM sets tuition on a sliding scale according to each family's financial circumstances, so most enrolled students are charged less than the full rate; the difference between the full rate and the amount charged is an applied scholarship. Based on the organization's individual student payment records for 2025: 152 students paid the full 100,000 MMK monthly rate; 962 students paid a reduced monthly rate, most commonly between 40,000 and 70,000 MMK; and 76 students received a complete fee waiver for every month of their enrollment. An additional 126 students enrolled but withdrew or cancelled before any payment was recorded. Across 9,768 active student-months, tuition valued at the full rate would have been approximately 976,800,000 MMK, against which the organization collected 699,731,448 MMK. Tuition assistance therefore totaled approximately 277,100,000 MMK, or about 28% of tuition valued at the full rate. Because these amounts are fee reductions rather than disbursements, they are not reported as grants or expenses in Part IX; tuition revenue in Part VIII is reported net of all scholarships and fee waivers. Form 990, Part VI, Section A, Line 2 Officers Han Zaw Latt (President) and Wai Yan Aung (Vice President) have a business relationship independent of the organization as co-founders of Miss Grand Myanmar Limited. Neither officer received compensation from the organization, and the relationship does not involve any transaction with the organization. Form 990, Part VI, Section B, Line 11b The Form 990 was prepared by the Secretary and a complete copy was provided to each member of the governing body for review and comment before filing. Form 990, Part VI, Section B, Line 12c Officers and directors are required to disclose actual or potential conflicts of interest annually and as they arise. The board reviews related-party matters at its regular meetings, and interested persons are recused from deliberation and voting on any matter in which they have a conflict. Form 990, Part VI, Section B, Line 15 All officers and directors serve without compensation, and the organization paid no compensation to any officer, director, trustee, or key employee during 2025. Any future compensation arrangements will be determined by the full governing body using comparability data, with the deliberation and decision documented contemporaneously. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, and publishes information about its programs and finances on its website (www.wellburma.org). New Generation Myanmar LLC 7901 4th St N Ste 300 St Petersburg FL 33702 991688598 Virtual K-12 school FL 294242 24645 Well Burma Inc Well Burma Inc respectfully requests that no penalty be assessed under section 6652(c) for the late filing of its 2025 Form 990, or that any penalty assessed be abated, on the grounds that the late filing was due to reasonable cause and not to willful neglect. Well Burma Inc is a small, volunteer-governed section 501(c)(3) organization that provides humanitarian relief and virtual education to children and displaced families affected by the ongoing armed conflict in Myanmar. The organization has no paid officers, no in-house accounting staff, and no retained tax professional; its total professional accounting expenditure for the 2025 tax year was $140.55. All four members of its governing body serve without compensation, and each also carries full-time employment or graduate study outside the organization. Substantially all of the organization's program staff, students, and financial activity are located in Myanmar, where operations are subject to armed conflict, displacement, and recurring internet and electrical outages. The 2025 return was not timely filed for two related reasons, both of which arose from circumstances the organization could not control. First, the mobile banking and payment platforms available to the organization's staff in Myanmar have persistently failed to produce reliable electronic records. Account statements and transaction histories were frequently unavailable, incomplete, or impossible to export, and access to those platforms was repeatedly interrupted by connectivity failures and service outages. Because the organization's revenue consists of a high volume of small monthly tuition payments collected through those platforms, the officers were unable to verify the organization's account balances and receipts against the underlying transaction records in time to prepare an accurate return by the May 15, 2026 due date. Verification ultimately required manual reconciliation of individual student payment records maintained in Myanmar against the limited banking records that could be obtained, a process that proved substantially more time-consuming than the officers had anticipated. Second, the organization's accounting and tax compliance work in the United States is performed entirely by unpaid volunteers who serve alongside full-time obligations elsewhere. The 2025 tax year was the first year in which the organization was required to file a complete Form 990 rather than Form 990-N, as gross receipts increased from $44,503 in 2024 to $294,242 in 2025. The complete return required Schedules A, E, F, O, and R, and the volunteers responsible for the filing underestimated the time and expertise the additional schedules would demand. The organization did not disregard its filing obligation. A draft return was prepared in advance of the due date, and the officers continued working to verify its accuracy rather than transmit a return they knew to be incomplete. That review identified material errors in the draft, including the misclassification of foreign assistance to individuals as assistance to foreign organizations and significant errors in the reported tuition scholarship figures, none of which could be corrected until the underlying Myanmar payment records had been reconciled. The organization determined that filing a correct return promptly was preferable to filing a timely return that it knew to be inaccurate. Form 990 is an information return. The organization owes no tax for the 2025 tax year, and the late filing resulted in no loss of revenue to the United States and no prejudice to the Service. The organization was incorporated in 2023 and has satisfied its annual information reporting obligation in each prior year. It has no history of late filing, and no penalty under section 6652(c) has previously been assessed against it. The organization has adopted the following measures to ensure timely filing in future years. The Board of Directors has calendared the annual Form 990 due date together with a preparation start date early in the calendar year. The Director of Finance will reconcile program receipts and banking records on a quarterly rather than annual basis, so that gaps in the electronic records available in Myanmar are identified and resolved throughout the year rather than at filing time. The organization will file Form 8868 for an automatic extension in any year in which the return cannot be completed by the original due date. For the foregoing reasons, Well Burma Inc requests that the Service determine that the late filing of its 2025 Form 990 was due to reasonable cause and not to willful neglect, and that no penalty be assessed under section 6652(c), or that any penalty assessed be abated in full.