THE LIGER CHARITABLE FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- THE LIGER CHARITABLE FOUNDATION (EIN 80-0449252)
- Tax period
- 2014-08-01 to 2015-07-31
- Filed
- 2016-06-13
- IRS object ID
- 201611659349100206
- Schema version
- 2014v6.0
- 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-PF
- Schedule B
- Accounting Fees Schedule
- Cash Deemed Charitable Expln Stmt
- Depreciation Schedule
- Expln Of Non Filing With AG Stmt
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-06-13T08:43:48-07:00 | ReturnTs |
| Tax Period End | 2015-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kalmus Siegel Harris & Goldfarb LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 585 Stewart Ave Ste 550 | AddressLine1Txt |
| City | Garden City | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11530 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2014-08-01 | 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 |
| 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 | 213 US HWY 35 SUITE 2B | 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 |
| Signature | 2016-06-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Eric S Goldfarb CPA | PreparerPersonNm |
| PTIN | P00173830 | PTIN |
| Phone | 5162272525 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $2,218,257 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,372,128 | ContriRcvdRevAndExpnssAmt |
| Other Income Rev And Expnss | $13,069 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $1,385,197 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $445,565 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $445,565 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $7,069 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $7,069 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $6,200 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $22,410 | AccountingFeesRevAndExpnssAmt |
| Other Prof Fees Rev And Expnss | $118,425 | OtherProfFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $91,347 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $84,167 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $73,476 | DeprecAndDpltnRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $30,614 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $9,399 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $427,753 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $7,199 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $367,316 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,222,859 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $7,199 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $913,516 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $16,250 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $16,250 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,239,109 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $7,199 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $929,766 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $146,088 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $33,594 | CashBOYAmt |
| Cash EOY | $154,134 | CashEOYAmt |
| Cash EOYFMV | $154,134 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $3,063 | SavAndTempCashInvstBOYAmt |
| Prepaid Expenses BOY | $79,876 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $56,511 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $56,511 | PrepaidExpensesEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $2,237,318 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $229,706 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $1,905,203 | LandBOYAmt |
| Land EOY | $2,007,612 | LandEOYAmt |
| Land EOYFMV | $2,007,612 | LandEOYFMVAmt |
| Other Assets BOY | $26,740 | OtherAssetsBOYAmt |
| Total Assets BOY | $2,048,476 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,218,257 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,218,257 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $73,268 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $109,890 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $73,268 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $109,890 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $1,975,208 | UnrestrictedBOYAmt |
| Unrestricted EOY | $2,108,367 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,975,208 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,108,367 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,048,476 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,218,257 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,975,208 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $146,088 | ExcessRevenueOverExpensesAmt |
| Subtotal | $2,121,296 | SubtotalAmt |
| Other Decreases | $12,929 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,108,367 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | DE | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | false | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | www.ligerlearning.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANA T SWARTZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2122553234 | PhoneNum |
Location Of Books Foreign Address LocationOfBooksForeignAddress
| 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) |
|---|---|---|
| Foreign Accounts Question | Yes (true) | ForeignAccountsQuestionInd |
| Foreign Country | OC | ForeignCountryCd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|---|
| TREVOR GILE | ||||||||||
| Ul Skawinska 11/7 | KRAKOW | PL | 31-066 | Director | 5.00 | $0 | ||||
| MARTIN TIMMINS | ||||||||||
| Director | 0.50 | $0 | 467 LOCUST POINT ROAD | RUMSON | NJ | 07760 | ||||
| MONTE SNIDER | ||||||||||
| Director | 0.50 | $0 | 12505 BEL-RED ROAD SUITE 200 | BELLEVUE | WA | 98005 | ||||
| BAMBI BETTS | ||||||||||
| Director | 0.50 | $0 | 10205 Collins Ave 1203 | BAL HARBOUR | FL | 33154 | ||||
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Expense AccountExpenseAccountAmt | Employee BenefitsEmployeeBenefitsAmt |
|---|---|---|---|---|---|---|---|
| DOMINIC SHARPE | |||||||
| Phum Chumposka-ek St112 Prekthme | PHNOM PENH | CB | COUNTRY DIRECTOR | 50.00 | $66,000 | $61,624 | |
| JEFFREY W HOLTE | |||||||
| 14 STREET 51 | PHNOM PENH | CB | EDUCATION DIRECTOR | 50.00 | $67,500 | $24,869 | $4,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | The Liger Learning Center is a privately-funded residential academy with a core focus on three main themes: leadership, entrepreneurship, and social awareness centered around the challenges facing developing countries. Liger students are selected exclusively from impoverished backgrounds and chosen based on their potential. The first LLC is located in Phnom Penh, Cambodia.The Liger Charitable Foundation is making long-term investments in young people who are already achieving amazing things. Our students are the bright faces of a future Cambodia. | Description1Txt |
| Expenses1 | $1,066,478 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | Investment in TLF Holdings, Co. Ltd, a private limited company incorporated under the laws of the Kingdom of Cambodia, registration number Co. 0806KH/2010 dated April 23, 2010 having its registered address at N06B PHLAUV LOUM, SAGKAT TOEK THLA, KHAN SEN SOK, Phnom Penh, for the purpose of purchasing land under the Cambodian law. Such land to be used for the Liger Learning Center, a residential academy creating change agents for better future of Cambodia. | Description1Txt |
| Expenses1 | $152,962 | Expenses1Amt |
| Total | $152,962 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $99,165 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $99,165 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $99,165 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,487 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $97,678 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,884 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $929,766 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $152,962 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,082,728 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $1,082,728 | AdjustedQualifyingDistriAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $2 | Year1Amt |
| Year2 | $6 | Year2Amt |
| Year3 | $231 | Year3Amt |
| Total | $239 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Year1 | $2 | Year1Amt |
| Year2 | $5 | Year2Amt |
| Year3 | $196 | Year3Amt |
| Total | $203 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,082,728 | CurrentYearAmt |
| Year1 | $1,352,928 | Year1Amt |
| Year2 | $1,282,813 | Year2Amt |
| Year3 | $661,221 | Year3Amt |
| Total | $4,379,690 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,082,728 | CurrentYearAmt |
| Year1 | $1,352,928 | Year1Amt |
| Year2 | $1,282,813 | Year2Amt |
| Year3 | $661,221 | Year3Amt |
| Total | $4,379,690 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,218,257 | CurrentYearAmt |
| Year1 | $2,048,476 | Year1Amt |
| Year2 | $1,826,700 | Year2Amt |
| Year3 | $1,805,607 | Year3Amt |
| Total | $7,899,040 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $2,218,257 | CurrentYearAmt |
| Year1 | $2,048,476 | Year1Amt |
| Year2 | $1,826,700 | Year2Amt |
| Year3 | $1,805,607 | Year3Amt |
| Total | $7,899,040 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | TREVOR GILE | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRASSROOT SOCCER INC | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2456 CHRISTIAN STREET STE 102 | AddressLine1Txt |
| City | WHITE RIVER JUNCTION | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | N/A | RecipientRelationshipTxt |
| Recipient Foundation Status | 501(c3) | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | CHILDRENS SERVICES | GrantOrContributionPurposeTxt |
| Amt | $16,250 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $16,250 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN-DISPOSITION OF LEC | Desc |
| Related Or Exempt Function Incm | $13,069 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $13,069 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $13,069 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 11a | LineNumberTxt |
| Relationship Statement | Liger Education (Cambodia)Co.,Ltd was a Cambodian corporation formed December 2011. The Liger Charitable Foundation was 100% shareholder in Liger Education (Cambodia)Co.,Ltd Liger Education (Cambodia)Co.,Ltd provided consultation and education services on behalf of The Liger Charitable Foundation.Liger Education (Cambodia)Co.,Ltd was dissolved as of December 31, 2014. Upon dissolution Liger Education Co., Ltd.had outstanding debts to The Liger Charitable Foundation in the amount of $13,069. Due to the nature of the two parties it was proper to include this amount as income related to exempt purpose. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorForeignAddress/AddressLine1Txt | CityContributorForeignAddress/CityNm | CountryContributorForeignAddress/CountryCd | Foreign PostalContributorForeignAddress/ForeignPostalCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| TREVOR GILE | ||||||
| 1 | Ul Skawinska 11/7 | KRAKOW | PL | 31-066 | $1,340,000 | Yes (X) |
| JEFFREY DI FAZZIO | ||||||
| 2 | UL KUPA 5/3 | KRAKOW | PL | 31.057 | $5,000 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ACCOUNTING | $4,200 | $0 | $0 | $0 |
| AUDIT | $18,210 | $0 | $0 | $0 |
Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | All cash held in corporation is for a charitable purpose. The majority of the cash will be used as investment in the development of the Liger Learning Center, the residential academy in Phnom Penh, Cambodia. | ShortExplanationTxt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (12 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|---|---|
| MACHINERY AND EQUIPMENT | 2010-07-18 | $250 | $150 | SL | 5.0000 | $50 |
| MACHINERY AND EQUIPMENT | 2010-09-29 | $3,275 | $1,856 | SL | 5.0000 | $655 |
| MACHINERY AND EQUIPMENT | 2011-06-30 | $115,450 | $47,232 | SL | 5.0000 | $23,090 |
| BUILDING | 2011-06-30 | $1,081,222 | $36,040 | SL | 50.0000 | $21,624 |
| MACHINERY AND EQUIPMENT | 2012-04-15 | $16,099 | $4,293 | SL | 5.0000 | $3,220 |
| MACHINERY AND EQUIPMENT | 2012-04-15 | $24,200 | $6,453 | SL | 5.0000 | $4,840 |
| BUILDING CONST COSTS | 2012-04-15 | $190,771 | $5,087 | SL | 50.0000 | $3,815 |
| BUILDING CONST COSTS | 2014-01-30 | $35,155 | $352 | SL | 50.0000 | $703 |
| MACHINERY AND EQUIPMENT | 2014-01-30 | $16,975 | $1,698 | SL | 5.0000 | $3,395 |
| MACHINERY AND EQUIPMENT | 2013-02-15 | $35,780 | $10,734 | SL | 5.0000 | $7,156 |
| BUILDING CONST COSTS | 2013-02-15 | $29,463 | $884 | SL | 50.0000 | $589 |
| BUILDING CONST COSTS | 2015-02-15 | $152,962 | SL | 50.0000 | $4,339 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | NOT REQUIRED | ExplanationTxt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Furniture and Fixtures | $213,399 | $134,582 | $78,817 | $78,817 |
| Buildings | $1,488,084 | $95,124 | $1,392,960 | $1,392,960 |
| Land | $535,835 | $535,835 | $535,835 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $6,200 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK CHARGES | $7,199 | $7,199 | |
| BUSINESS ENTERTAINING | $1,787 | ||
| EDUCATION SUPPLIES | $78,353 | $78,353 | |
| EMPLOYEE BENEFITS | $42,935 | $42,935 | |
| INSURANCE D&O | $636 | ||
| INSURANCE-HR | $48,099 | $48,099 | |
| MARKETING | $43,358 | ||
| MISCELLANEOUS BUSINESS EXPENSES | $2,162 | ||
| OFFICE EXPENSE-ADMIN/MGMT | $1,371 | ||
| RECRUITMENT/DEVELOPMENT | $24,718 | $20,794 | |
| RESOURCE MANAGEMENT | $139,545 | $139,545 | |
| STAFF HOUSING - CAMBODIA | $30,123 | $30,123 | |
| TRANSPORTATION | $7,467 | $7,467 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN-DISPOSITION OF LEC | Desc |
| Revenue And Expenses Per Books | $13,069 | RevenueAndExpensesPerBooksAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | OPERATIONAL CONSULTANTS | CategoryTxt |
| Amt | $118,425 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| FRINGE BENEFIT TAX | $16,257 | $16,257 |
| OTHER TAXES | $2,402 | $1,663 |
| PAYROLL TAX -OPERATIONS | $66,247 | $66,247 |
| REVENUE TAX | $6,441 |