THE LIGER CHARITABLE FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE LIGER CHARITABLE FOUNDATION (EIN 80-0449252)
- Tax period
- 2023-08-01 to 2024-07-31
- Filed
- 2025-06-16
- IRS object ID
- 202541679349300314
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-16T08:35:24-05:00 | ReturnTs |
| Tax Period End | 2024-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113575844 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GETZEL SCHIFF & PESCE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CROSSWAYS PARK WEST SUITE 403 | AddressLine1Txt |
| City | WOODBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11797 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800449252 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LIGER CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | DBA LIGER LEADERSHIP ACADEMY FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIGE | BusinessNameControlTxt |
| Phone | 2122553234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 68 WHITE ST 7-284 | AddressLine1Txt |
| City | RED BANK | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TREVOR GILE | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2122553234 | PhoneNum |
| Signature | 2025-06-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KENNETH A KALMUS CPA | PreparerPersonNm |
| PTIN | P00088372 | PTIN |
| Phone | 5166928500 | PhoneNum |
| Preparation | 2025-06-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TREVOR GILE | PrincipalOfficerNm |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 DALGLEISH LN MILLBROOK RD 1 | AddressLine1Txt |
| City | ARROWTOWN | CityNm |
| Country | NZ | CountryCd |
| Foreign Postal | 9371 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $177,578 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LIGERACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | THE LIGER CHARITABLE FOUNDATION SUPPORTS THE EDUCATION OF PROMISING YOUTH TO DEVELOP SOCIALLY CONSCIOUS, ENTREPRENEURIAL LEADERS OF TOMORROW. OUR FIRST PROJECT IS THE LIGER LEADERSHIP ACADEMY IN CAMBODIA | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,223,140 | PYContributionsGrantsAmt |
| CY Contributions Grants | $177,578 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $412 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,223,552 | PYTotalRevenueAmt |
| CY Total Revenue | $177,578 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $27,404 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $32,310 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,040,268 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $905,892 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $780,047 | PYOtherExpensesAmt |
| CY Other Expenses | $872,941 | CYOtherExpensesAmt |
| PY Total Expenses | $1,847,719 | PYTotalExpensesAmt |
| CY Total Expenses | $1,811,143 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,375,833 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,633,565 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,305,457 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,836,600 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,563,845 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,728,553 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $741,612 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$891,953 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CREATING A BRIGHTER FUTURE BY REALIZING THE POTENTIAL OF A PROMISING CHILD. THE LIGER CHARITABLE FOUNDATION SUPPORTS EDUCATION OF PROMISING YOUTH OF TODAY TO DEVELOP SOCIALLY CONSCIOUS, ENTREPRENEURIAL LEADERS OF TOMORROW. OUR STUDENTS ARE CATALYSTS FOR EFFECTIVE CHANGE IN THEIR LOCAL, NATIONAL AND INTERNATIONAL COMMUNITIES. AS GLOBAL ECONOMIC INEQUALITY AND WEALTH DISPARITY CONTINUE TO GROW, LIGER RECOGNIZES THE CRITICAL NEED TO IDENTIFY AND DEVELOP THESE FUTURE LEADERS. WE BELIEVE THAT A MEANINGFUL INVESTMENT IN THE RIGHT FEW WILL CHANGE THE LIVES OF MANY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,674,515 | ExpenseAmt |
| Grant | $32,310 | GrantAmt |
| Desc | THE LIGER CHARITABLE FOUNDATION'S PRIMARY PROJECT IS THE LIGER LEADERSHIP ACADEMY (LLA) IN PHNOM PENH, CAMBODIA. IN 2023-24 LLA PROVIDED FULL RESIDENTIAL AND EDUCATIONAL SCHOLARSHIPS TO 60 STUDENTS. AS PART OF THESE SCHOLARSHIPS, STUDENTS RECEIVED A COMPREHENSIVE, INTERNATIONALLY COMPETITIVE EDUCATION WITH A FOCUS ON INNOVATIVE LEADERSHIP, STEM, AND ENTREPRENEURSHIP, AS WELL AS ROOM AND BOARD, CLOTHING, HEALTH CARE AND INSURANCE, VACCINATIONS, TRANSPORTATION AND SCHOOL SUPPLIES. ADDITIONALLY, THE LIGER CHARITABLE FOUNDATION PROVIDED LOANS TO EIGHT LLA ALUMNI FOR UNIVERSITY TUITION, FEES, ROOM, BOARD, EDUCATION SUPPLIES, TRANSPORTATION AND OTHER GENERAL LIVING EXPENSES.LLA STAFF TAUGHT ESSENTIAL SUBJECT CLASSES AND PROJECT BASED LEARNING MODULES CALLED EXPLORATIONS. MANY OF THESE HANDS-ON, INTERDISCIPLINARY PROJECTS WERE AIMED AT PROBLEM-SOLVING AND CREATING POSITIVE CHANGE IN CAMBODIA AND REQUIRED STUDENTS TO INTERACT WITH LOCAL COMMUNITIES. STUDENTS TOOK TRIPS OFF-CAMPUS FOR RESEARCH, COMMUNITY SURVEYING, PROJECT IMPLEMENTATION AND NETWORKING; IN ADDITION, STUDENTSTRAVELED FOR INTERNATIONAL STEM COMPETITIONS.LIGER ASKS ITS STUDENTS TO COMMIT TO IMPROVING CAMBODIA WHILE AT LIGER AND AFTER GRADUATION. AT THE CONCLUSION OF EACH SCHOOL YEAR, EVERY STUDENT MUST ANSWER THE QUESTION: HOW DID I HELP CHANGE CAMBODIA? LIGER'S GOAL IS TO ASSIST IN THE DEVELOPMENT OF CAMBODIA BY AMPLIFYING THE HUMAN POTENTIAL OF ITS YOUTH - MOLDING WELL-ROUNDED, EDUCATED AND EMPATHETIC GRADUATES WHO HAVE THE ABILITY AND COMMITMENT TO TRANSFORMTHEIR COUNTRY. | Desc |
| Total Program Service Expenses | $1,674,515 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CB | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANA T SWARTZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2122553234 | PhoneNum |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 17A TREADGOLD STREET | AddressLine1Txt |
| City | LONDON | CityNm |
| Province Or State | LONDON | ProvinceOrStateNm |
| Country | UK | CountryCd |
| Foreign Postal | W11 4BL | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TREVOR GILE | ||||||
| CHAIRMAN | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARTIN TIMMINS | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MONTE SNIDER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BAMBI BETTS | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| AGNIESZKA TYNKIEWICZ-GILE | ||||||
| PRESIDENT/SECY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $177,578 | AllOtherContributionsAmt |
| Total Contributions | $177,578 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $177,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,310 | TotalAmt |
| Program Services | $32,310 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,550 | TotalAmt |
| Program Services | $95,550 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,216 | TotalAmt |
| Program Services | $522,216 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,940 | TotalAmt |
| Program Services | $2,940 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,068 | TotalAmt |
| Program Services | $268,068 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,118 | TotalAmt |
| Program Services | $17,118 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,000 | TotalAmt |
| Management And General | $84,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,834 | TotalAmt |
| Management And General | $14,834 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,842 | TotalAmt |
| Management And General | $1,842 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,582 | TotalAmt |
| Management And General | $20,582 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,794 | TotalAmt |
| Program Services | $6,754 | ProgramServicesAmt |
| Management And General | $2,040 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,980 | TotalAmt |
| Program Services | $17,697 | ProgramServicesAmt |
| Management And General | $5,283 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,789 | TotalAmt |
| Program Services | $61,789 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,911 | TotalAmt |
| Program Services | $22,911 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,814 | TotalAmt |
| Program Services | $11,814 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,316 | TotalAmt |
| Program Services | $61,337 | ProgramServicesAmt |
| Management And General | $4,979 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,272 | TotalAmt |
| Program Services | $57,272 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,291 | TotalAmt |
| Program Services | $2,623 | ProgramServicesAmt |
| Management And General | $668 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER TAXES | $295,453 | $295,453 | |
| ACADEMY RESOURCE MANAGE | $158,248 | $158,248 | |
| ACADEMY PROGRAM | $40,415 | $40,415 | |
| FILING FEES | $2,400 | $2,400 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,811,143 | TotalAmt |
| Program Services | $1,674,515 | ProgramServicesAmt |
| Management And General | $136,628 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $592,263 | BOYAmt |
| EOY | $89,787 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,853 | BOYAmt |
| EOY | $169,744 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,391,829 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $814,760 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,634,341 | BOYAmt |
| EOY | $2,577,069 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,305,457 | BOYAmt |
| EOY | $2,836,600 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,845 | BOYAmt |
| EOY | $298,283 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,000 | BOYAmt |
| EOY | $3,430,270 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,563,845 | BOYAmt |
| EOY | $3,728,553 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,015 | BOYAmt |
| EOY | -$913,480 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,597 | BOYAmt |
| EOY | $21,527 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $741,612 | BOYAmt |
| EOY | -$891,953 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,305,457 | BOYAmt |
| EOY | $2,836,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,633,565 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $535,835 | OtherCostOrOtherBasisAmt |
| Book Value | $535,835 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,575,512 | OtherCostOrOtherBasisAmt |
| Depreciation | $543,023 | DepreciationAmt |
| Book Value | $2,032,489 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $280,482 | OtherCostOrOtherBasisAmt |
| Depreciation | $271,737 | DepreciationAmt |
| Book Value | $8,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,577,069 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $177,578 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $177,578 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $177,578 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,811,143 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,811,143 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,811,143 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | 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 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SOUTH ASIA | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 39 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | SCHOOL | SpecificServicesProvidedTxt |
| Region Total Expenditures | $1,370,080 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 39 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 39 | TotalEmployeeCnt |
| Subtotal Spent | $1,370,080 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,370,080 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | EDUCATIONAL EXPENSE LOANS | TypeOfAssistanceTxt |
| Region | CAMBODIA | RegionTxt |
| Recipient | 8 | RecipientCnt |
| Cash Grant | $32,310 | CashGrantAmt |
| Manner Of Cash Disbursement | BANK TRANSFERS | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIGER INVESTMENTS LIMITED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | COMMON | RelationshipWithOrgTxt |
| Loan Purpose | PAY EXPENSES | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $3,430,270 | OriginalPrincipalAmt |
| Balance Due | $3,430,270 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,430,270 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIGER INVESTMENTS LIMITED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | COMMON | RelationshipDescriptionTxt |
| Transaction | $66,316 | TransactionAmt |
| Transaction | INTEREST ON LOAN | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | LINE 2 EXPLANATION - TREVOR GILE AND AGNIESZKA TYNKIEWICZ-GILE ARE HUSBAND AND WIFE |
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION DELEGATES CONTROL OVER GENERAL MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO AN INDEPENDENT CONTRACTOR WHO PROVIDES GUIDENCE TO OFFICERS, DIRECTORS, TRUSTEE AND KEY EMPLOYEES WHO, IN TURN, MAKE THE FINAL DECISIONS. SUCH INDEPENDENT CONTRACTOR DOES NOT MAKE FINAL SUPERVISORY DECISIONS AND DOES NOT HAVE SIGNATORY POWER. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZAION HAS A SOLE MEMBER |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SOLE MEMBER OF THE ORGANIZATION HAS THE POWER TO ELECT AND APPOINT THE BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SOLE MEMBER OF THE ORGANIZATION HAS THE POWER TO MAKE GOVERNANCE DECISIONS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DID NOT HAVE ANY COMMITTEES, AND THEREFORE HAD NO MEETINGS TO CONTEMPORANEOUSLY DOCUMENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - EMAIL OF FORM 990 IS SENT TO ALL DIRECTORS AND OFFICERS FOR REVIEW, DISCUSSION AND APPROVAL PRIOR TO FILING OF RETURN |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD REVIEWS AT THE ANNUAL MEETING AND RE-SIGNS THE POLICY AT THE ANNUAL MEETING |
| FORM 990, PART VI, SECTION B, LINE 15 | 15A-THE BOARD REVIEWS IN ADVANCE ANY SUCH COMPENSATION PACKAGES, IN COMPLIANCE WITH TREASURY REGULATIONS SECTION 53.4958-6(C)(3)(I) 15B-THE BOARD REVIEWS IN ADVANCE ANY SUCH COMPENSATION PACKAGES, IN COMPLIANCE WITH TREASURY REGULATIONS SECTION 53.4958-6(C)(3)(I) |
| FORM 990, PART VI, SECTION C, LINE 19 | FORMS 990/990PF ARE AVAILABLE TO PUBLIC VIA GUIDESTAR.COM FINANCIAL STATEMENTS ARE SUPPLIED TO THE PUBLIC UPON REQUEST |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TLF HOLDINGS CO LIMITED | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ST 112 SANGKAT PREKTHMEY KHAN CHG | AddressLine1Txt |
| City | PHNOM PENH | CityNm |
| Province Or State | PHUM CHUMPOUSKA-E | ProvinceOrStateNm |
| Country | CB | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 980688224 | EIN |
| Primary Activities | LAND HOLDING CO | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | CB | LegalDomicileForeignCountryCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LIGER CHARITABLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Share Of EOY Assets | $2,577,228 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | Yes (1) | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.49000 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TLF HOLDINGS CO LIMITED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $0 | InvolvedAmt |
| Method Of Amount Determination | 0 RENT LEASE | MethodOfAmountDeterminationTxt |