, we: ot Se a J

al Revenue oh. a, . ae _<pepartmento. eTreasury ses

’ sae ° .



Washington, DC 20224



Person to Contact: -



b E i

— na Baby Children's, Inc. oe

7k aaah Mariendahl - Box 8405 Telephone Number



St. Thomas, Virgin Islands 00802 (202) 566-3842



Refer Reply to: F

8) E:EO:R:2-4



Date: Fey y? {009



Employer Identification Number: 66-0454913

Key District: Baltimore

Accounting Period Ending: ae & 4

Foundation Status Classification: 509(a and

170(b) (1) (A) (v1)

Form 990 Required: Yes



"Dear Applicant:



Based on information supplied, and assuming your operations

will be as stated in your application for recognition of ~

exemption, we have determined you are exempt from federal income

tax under section 501(a) of the Internal Revenue Code as an

organization described in section 501(c) (3).



; We have further determined that you are not a private

foundation within the meaning of section 509(a) of the Code,



because you are an organization described in the section(s)

above.



If your sources of support, or your purposes, character, or

method of operation change, please let your key district know so

that office can consider the effect of the change on your exempt

status and foundation status. In the case of an amended document

or bylaws, please send a copy of the amended document or bylaws

to your key district. Also, you should inform your key District

Director of all changes in your name or address.



As of January 1, 1984, you are liable for taxes under the

Federal Insurance Contributions Act (social security taxes) on

remuneration of $100 or more you pay to each of your employees

during a calendar year. You are not liable for the tax imposed

under the Federal Unemployment Tax Act (FUTA).



Since you are not a private foundation, you are not subject

to the excise taxes under Chapter 42 of the Code. However, you

are not automatically exempt from other federal excise taxes. If

you have any questions about excise, employment, or other federal

taxes, please contact your key District Director.

: “an

tar u



Nana Baby Children's Home, Inc.



the contrary. However, if you lose your 509(a) status as shown

above, donors (other than private foundations) may not rely on



If your organization conducts fund-raising events such as

benefit dinners, auctions, membership drives, etc., where

something of Value is received in return for contributions, you

can help your donors avoid difficulties with their income tax

returns by assisting them in determining the proper tax treatment

of their contributions. To do this you Should, in advance of the

event, determine the fair market value of the benefit received

and state it in your fund-raising materials such as solicita-



you in this, the Service has issued Publication 1391, Deduc-

tibility of Payments Made to Organizations Conducting Fund-

Raising Events. You may obtain copies of Publication 1391 from

your key district Office.



In the heading of this letter we have indicated whether you

must file Form 990, Return of Organization Exempt from Income

Tax. If Yes is indicated, you are required to file Form 990 only

if your gross receipts each year are normally more than $25,000.

If your gross receipts each year are not normally more than

$25,000, we ask that you establish that you are not required to



your gross receipts exceed the $25,000 minimum. For guidance in

determining if your 9ross receipts are "normally" hot more than

the $25,000 limit, see the instructions for the Form 990. Tf a

return is required, it must be filed by the 15th day of the fifth

-3-



Nana Baby Children's Home, Inc.



month after the end of your annual accounting period. A penalty

of $10 a day is charged when a return is filed late, unless there

is reasonable cause for the delay. The maximum penalty charged

cannot exceed $5,000 or 5 percent of your gross receipts for the

year, whichever is less. This penalty may also be charged if a



return is not complete, so please be sure your return is complete

before you file it.



You are required to make your annual return available for

public inspection for three years after the return is due. You

are also required to make available a copy of your exemption

application, and supporting documents, and this exemption letter.

Failure to make these documents available for public inspection

may subject you to a penalty of $10 per day for each day there is

a failure to comply (up to a maximum of $5,000 in the case of an

annual return). See Internal Revenue Service Notice 88-120,

1988-2 C.B. 454, for additional information.



You are not required to file federal income tax returns

unless you are subject to the tax on unrelated business income

under section 511 of the Code. If you are subject to this tax,

you must file an income tax return on Form 990-T, Exempt

Organization Business Income Tax Return. In this letter we are

not determining whether any of your present or proposed activ-



ities are unrelated trade or business as defined in section 513

of the Code.



You need an employer identification number even if you have

no employees. Please use that number on all returns you file and

in all correspondence with the Internal Revenue Service.



We are informing your key District Director of this ruling.

Because this letter could help resolve any questions about your

exempt status and foundation status, you should keep it in your

permanent records.



If you have any questions about this ruling, please contact

the person whose name and telephone number are shown in the

heading of this letter. For other matters, including questions



concerning reporting requirements, please contact your key

District Director.



Sincerely,



peor 3. hoon,

Jeanne S. Gessay



Chief, Exempt Organizations

Rulings Branch 2?



~.

Business Entity No. 551881



Government of

The United States Virgin Islands

-O-

Office of the Lieutenant Governor



Division of Corporations & Trademarks



CERTIFICATE OF GOOD STANDING



To Whom These Presents Shall Come:



I, the undersigned Lieutenant Governor the United States Virgin Islands, do hereby certify that NANA

BABY CHILDREN'S HOME, INC. has filed in the Office of the Lieutenant Governor the requisite

annual reports and statements as required by the Virgin Islands Code, and the Rules and Regulations of

this Office. In addition, the aforementioned entity has paid all applicable taxes and fees to date, and has a

legal existence not having been cancelled or dissolved as far as the records of my office show.



Wherefore, the aforementioned entity is duly formed under the laws of the Virgin Islands of the United

States, is duly authorized to transact business, and, is hereby declared to be in good standing as witnessed

by my seal below. This certificate is valid through June 30th, 2026.



Entity Type: Domestic Nonprofit Corporation

Entity Status: In Good Standing

Registration Date: 12/28/1990

Jurisdiction: United States Virgin Islands, United States

Witness my hand and the seal of the Government of



the United States Virgin Islands, on this 7th day

of July, 2025.



Ty A Kerala



Tregenza A. Roach

Lieutenant Governor

United States Virgin Islands



070720250029

Ay rcles of [neor poach on



. ere et ewer — + es pee et

{i =



FOR



| NANA BABY CHILDREN'S HOME, INC.



We, the undersigned, ell of whom are natural persons of

Lawful ag®, iu order to form a cerporation in accordance with ‘the

provisions of Chapter 1 Titie 13 of the Virgin Islands Code, do

herety certify to the following Articles of Incorporation:



L. NAME OF CORPORATION



The name of the corporaticn is NARA BABY CHILDREN's HOME,



INC.

2. PURPOSE AND POWERS



The corporation is formed for the following purposes and |



shail hawe the Following powers:



To provide care for children who are abondonded, abused,



jeeghecter or displaced on a temporary basis until their situation



is corrected or they are placed in leng-term foster care through



the Department of Human Services.



The corporation duly here formed shail have the powers:



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| A) To borrow money, and to draw, make, accept, —

issue, sell, or otherwise deel lawfully in promissory notea, bills.

of exchange, bonds, debentures, or any other negotfable or transe-

ferable obligations er instruments from time to time for any pur

pose of or concerning the business of the corporation.



B) te secure the payment of corporate indebtedness by

pes la pledges, deeds of trust or any similar iostruments by



respect to all or any part of the property of the corporation,



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whether now owned or to be acquired ain the future.



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ji NAWA BABY CHIL -¢N'S HOME, INC.



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C) To take, buy. exchange, lease, or otherwise acquire

real property and any interest or right therein, and to hold, own

perate, control, maintain, manage such real property.



D) To conduct and carry on {its business or any branch

thereof in any state or territory of the United States or in any

foreign country, in confirmity with the laws of such state,

territory, or foreign country, and to have and maintain in any



state, territory or foreign country a business office, instit-



ution or other facility.



E) In general, to manage, operate, and carry on any

other business in connection with the foregoing powers, and

to have and excercise all the powers conferred on corporations



formed under the laws of the Virgin Islands and any amendments



thereto.



F) The Copooration hereby formed shall have power to

purchase, lease, or otherwise acquire by bequest, devise, gift,

or other means, and to hold, cwn, manage, or develop, and tc |

mortgage, deed in trust, sell, convey,exchange, option, subdivide,

or otherwise dispose of real and personal property of every class

and description and any estate or interest therein, as may be

neceséary or convenient for the proper conduct of the affairs

of the corporation, without limitation eas to amount of value,

in any of the states, districts, territories, or countries.



G) The Corporation shell have ail such powers that



are enumerated in Title 13, Chapter 1, §32 of the Virgin Islands



Code as of the date of filing af these Articles of Oncurporacion. |

Articles of IN¢ poration tor

NANA BABY CHILOREN'S HOME, ONC.



Page 3



3. PRINCIPAL PLACE GF BUSINESS.



mhe location of the principal offices or place of



business of the Corporation shall be 2BA Estate Mariendahi,



St. Thomas, Virgin Islands.



4. RESIDENT AGENT



The name ani addrress of the resident agent upon whom



process may be



Retreat, St. Thomas, United States Virgin Islands.



5. EXISTENCE



The Corporation is to have perpetual existence, come-



encing from September, 198%.

6. INCORPORATORS



The name and places of residence of each of the



incorporators are as follows:



NAME 6a. PLACE OF RESIDENCE



Louise Larcheveaux-Ali 2BA Estate Mariendahl



St. Thomas, Virgin Islands

Bevlah Larcheveaux-Wilson 146-13 Anna's Retreat



St. Thomas, Virgin Islands

148-127 Anna's Retreat



St. Thomas, Virgin Islands



Eleanor Larcheveaux-Tyson



7. DLSSOLETLON

in the event of Sissoiution, the assets ef che cur:

potaticn shail be distributed te non-profit corporatrans such

ae The Salvation Army. or ihe “cen Louise Home in sce. erdar:

Sec. $9) €e)R of the Internal hevenue Code.



The Articles may }+ umanded by - eee a ee



served is Peulah L. Wilson, 146-33 Estate Anna's



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Sa cane Some Sana ea corres Oe



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(NANA BABY CHIL?’ N's HOME, INC. -.

Page 4 © zl



For the managenent cf the Carperation and for che

conduct of the affairs of the Corporation, and in further

definition, Limitation, and reguletion of the powers ef the

corporation and its directors ,and it is further provided

that:



The number of Directors of this Corporation shall

be such a6 from time to time shall te fixed by, er in the manner

provided in the by-laws, but such nusber shail in no case te

less than three (3). The tere of office, qualifications,

election, reeignation sad removal of directors, the time, place

and notice of meeting, the quorum, organization and manner of

acting, and the filling of vacancies on the Hoard, ehall be

governed by the by-laws, subtect to the provisions of these



Articles. Elections of directors need not be by ballot.



6. INDEBTEDNESS



The highest amount of indebtedness to which the

corporation shaii be subject at any time shell be (1,000,000,0¢C)

ene million dollars. ‘



80. MANAGEMENT



The effaira of the corporation shall be managed by Luuise L.

Manager. Election shall be by the members of the corporation



Ali,

with a quorum of two-thirds.

§. AMENDMENTS



The Corporetion reserves the right to amend, alter,

change, or repeal &ny previsiens contained in these Articles

of Incorporation, ,



IN WITNESS WHEREUF, ce, the cndersigned being al) of

the incerporators, herein stove named, for the purpose of



forming a Corporation purstuanr ef. ot



ee ate ee eee s ee Enna ee em

"4 RANA BABY CHIL’ *EN'S SOME, JKC.

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ACKNOWLEDGEMENT



TERRITORY OF THE VIRGIN ISLANES SS:

DIVISION.OF ST. THOMAS AKD ST. JOHN



On this LI ss ay of ‘Lcamlits. , 1990, before me



i appeared , Louiée Larcheveavy-Aii, Beulah Larcheveaux-Wilson,



| and Eleanor. Larcheveaux-Tyeor, who aré Co ue well tnown to be

| the individuals desvrtie. rerein or satisfactorily proven te



me to be the indiviauals herein anc who executed the foregeing



articles of incorporation anc acknowledged to and Sy ne that



IN WITNESS WHEKEOF | hereunto set ny hand and



official seal this ZY day ot Mederma 3990.



, “NOTARY PUBLIS’

:

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My Commission cxpires Yo.



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they executed the documents for the purposes therein expressed.



a pe a oc sean geen uae es

Mailing Address: 46014 Estate Tutu



St. Thomas, USVI 00802



ni Phone: (340) 775-0044

Email: NanaBabyHome@Gmail.com



NANA BARY HOME Website: swecnandbdlyyharpercom



May 15, 2025



Dear Sir/Madam:



This certifies as a true copy of the Corporate Resolution in accordance to the business and has

not been amended or revoked. I, Pia Brunt, President of the Board, hereby certify that Darian

Torrice-Hairston is the Director of the business Nana Baby Children’s Home, a company

organized and existing under the laws of the U.S. Virgin Islands. Darian is the authorized

personnel to make decisions and sign on behalf of the business.



a B ‘“~

President of the Board and ty nd



L( ay



WITNESS:

LAN in| Seer J the Board and Board Member

instagram.com/nana.baby.home/

(@ facebook.com/NanaBabyHome/ N A\\ A ie ABY HOME

Venmo: @NanaBabySTT



ST. THOMAS, USVI