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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>The Liger Charitable Foundation sends a letter to each Cambodian province education department which outlines student recruitment and includes the foundation's nondiscriminatory policy.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
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        <TypeOfAssistanceTxt>EDUCATIONAL EXPENSE LOANS</TypeOfAssistanceTxt>
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        <MannerOfCashDisbursementTxt>BANK TRANSFERS</MannerOfCashDisbursementTxt>
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        <TypeOfAssistanceTxt>TUITION AND FEE GRANTS</TypeOfAssistanceTxt>
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        <MannerOfCashDisbursementTxt>BANK TRANSFERS</MannerOfCashDisbursementTxt>
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        <TransactionDesc>INTEREST ON LOAN</TransactionDesc>
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        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION SIGNED A SECURED LOAN AGREEMENT WITH MR. TREVOR GILE AND MRS. AGNIESZKA TYNKIEWICZ-GILE FOR THE PURPOSE OF FUNDING THE GENERAL EXPENSES OF THE LIGER LEADERSHIP ACADEMY. ALL INTEREST FROM THE LOAN WILL BE DONATED TO THE FOUNDATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>EMAIL OF FORM 990 IS SENT TO ALL DIRECTORS AND OFFICERS FOR REVIEW, DISCUSSION AND APPROVAL PRIOR TO FILING OF RETURN</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>the board reviews at the annual meeting and re-signs the policy at the annual meeting</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>the board reviews in advance any such compensation packages, in compliance with Treasury Regulations section 53.4958-6(c)(3)(i)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>the board reviews in advance any such compensation packages, in compliance with Treasury Regulations section 53.4958-6(c)(3)(i)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>FORMS 990/990PF ARE AVAILABLE TO PUBLIC VIA GUIDESTAR.COMFINANCIAL STATEMENTS ARE SUPPLIED TO THE PUBLIC UPON REQUEST</ExplanationTxt>
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          <AddressLine1Txt>St 112 Sangkat Prekthmey Khan Chg</AddressLine1Txt>
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