LEGACY OF YOGI BHAJAN FOUNDATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: LEGACY OF YOGI BHAJAN FOUNDATION (EIN 20-0418002)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-14
IRS object ID: 201403189349302345
Schema version: 2013v3.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-14T10:25:10-06:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	850219147	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PULAKOS CPAS PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5921 JEFFERSON STREET NE	AddressLine1
City	ALBUQUERQUE	City
State	NM	State
ZIP Code	87109	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	200418002	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LYF FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	LYFF	BusinessNameControlTxt
Phone	5053671380	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1910	AddressLine1
City	SANTA CRUZ	City
State	NM	State
ZIP Code	87567	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KARTIKA KHALSA	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5053671380	PhoneNum
Signature	2014-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES M HAYNES	PreparerPersonNm
PTIN	P00075331	PTIN
Phone	5053381500	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KARTIKA KHALSA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	37 SIRI SINGH SAHIB LANE	AddressLine1
City	ESPANOLA	City
State	NM	State
ZIP Code	87532	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$837,692	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	THE PRIMARY MISSION OF LYF FOUNDATION IS TO PRESERVE AND MAINTAIN AND MAKE AVAILABLE FOR THE MEDITATIVE PUBLIC, THOSE HERITAGE PROPERTIES THAT YOGIJI DEVELOPED FOR FUTURE GENERATIONS: GURU RAM DAS ASHRAM IN LOS ANGELES, GURU RAM DAS PURI IN NEW MEXICO (WHERE SUMMER SOLSTICE, CHILDREN'S CAMP AND LADIES CAMP ARE HELD) AND YOGIJI'S ESPANOLA RANCH. THESE PROPERTIES WERE SPECIFICALLY DESIGNED FOR MEDITATION, CONTEMPLATION AND PRAYER AND ARE PLACES WHERE THE PUBLIC CAN DIRECTLY EXPERIENCE YOGIJI'S VISION, PERSONALITY AND CONNECTION WITH GURU RAM DAS, THE FOURTH SIKH GURU.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$461,522	PYContributionsGrantsAmt
CY Contributions Grants	$371,213	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$23,008	PYInvestmentIncomeAmt
CY Investment Income	$29,139	CYInvestmentIncomeAmt
PY Other Revenue	$419,790	PYOtherRevenueAmt
CY Other Revenue	$432,588	CYOtherRevenueAmt
PY Total Revenue	$904,320	PYTotalRevenueAmt
CY Total Revenue	$832,940	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$370,636	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$382,514	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$555,624	PYOtherExpensesAmt
CY Other Expenses	$583,487	CYOtherExpensesAmt
PY Total Expenses	$926,260	PYTotalExpensesAmt
CY Total Expenses	$966,001	CYTotalExpensesAmt
PY Revenues Less Expenses	-$21,940	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$133,061	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,894,024	TotalAssetsBOYAmt
Total Assets EOY	$5,776,196	TotalAssetsEOYAmt
Total Liabilities BOY	$31,654	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$74,732	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,862,370	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,701,464	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PRIMARY MISSION OF LYF FOUNDATION IS TO PRESERVE AND MAINTAIN AND MAKE AVAILABLE FOR THE MEDITATIVE PUBLIC, THOSE HERITAGE PROPERTIES THAT YOGIJI DEVELOPED FOR FUTURE GENERATIONS: GURU RAM DAS ASHRAM IN LOS ANGELES, GURU RAM DAS PURI IN NEW MEXICO (WHERE SUMMER SOLSTICE, CHILDREN'S CAMP AND LADIES CAMP ARE HELD) AND YOGIJI'S ESPANOLA RANCH. THESE PROPERTIES WERE SPECIFICALLY DESIGNED FOR MEDITATION, CONTEMPLATION AND PRAYER AND ARE PLACES WHERE THE PUBLIC CAN DIRECTLY EXPERIENCE YOGIJI'S VISION, PERSONALITY AND CONNECTION WITH GURU RAM DAS, THE FOURTH SIKH GURU.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$813,897	ExpenseAmt
Desc	THE PRIMARY MISSION OF LYF FOUNDATION IS TO PRESERVE AND MAINTAIN AND MAKE AVAILABLE FOR THE MEDITATIVE PUBLIC, THOSE HERITAGE PROPERTIES THAT YOGIJI DEVELOPED FOR FUTURE GENERATIONS: GURU RAM DAS ASHRAM IN LOS ANGELES, GURU RAM DAS PURI IN NEW MEXICO (WHERE SUMMER SOLSTICE, CHILDREN'S CAMP AND LADIES CAMP ARE HELD) AND YOGIJI'S ESPANOLA RANCH. THESE PROPERTIES WERE SPECIFICALLY DESIGNED FOR MEDITATION, CONTEMPLATION AND PRAYER AND ARE PLACES WHERE THE PUBLIC CAN DIRECTLY EXPERIENCE YOGIJI'S VISION, PERSONALITY AND CONNECTION WITH GURU RAM DAS, THE FOURTH SIKH GURU.	Desc
Total Program Service Expenses	$813,897	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	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	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	0	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	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
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
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HARI PAL S KHALSA	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	5053671380	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	37 SIRI SINGH SAHIB LANE	AddressLine1
City	ESPANOLA	City
State	NM	State
ZIP Code	87532	ZIPCode

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
JAI SINGH KHALSA
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
SHANTI KAUR KHALSA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HARIJOT KAUR KHALSA
PRESIDENT	20.00	Yes (X)	Yes (X)	$20,980	$0	$1,754
DEVA SINGH KHALSA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KARTIKA KHALSA
PRESIDENT	20.00		Yes (X)	$13,200	$0	$621

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$34,180	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,375	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	$371,213	AllOtherContributionsAmt
Total Contributions	$371,213	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,139	TotalRevenueColumnAmt
Exclusion	$29,139	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$423,006	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$4,752	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$418,254	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$418,254	TotalRevenueColumnAmt
Exclusion	$418,254	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$14,334	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,334	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$14,334	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$832,940	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,334	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$447,393	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$36,555	TotalAmt
Program Services	$30,824	ProgramServicesAmt
Management And General	$5,731	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$276,716	TotalAmt
Program Services	$233,330	ProgramServicesAmt
Management And General	$43,386	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$45,417	TotalAmt
Program Services	$38,296	ProgramServicesAmt
Management And General	$7,121	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$23,826	TotalAmt
Program Services	$20,090	ProgramServicesAmt
Management And General	$3,736	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$16,638	TotalAmt
Program Services	$14,029	ProgramServicesAmt
Management And General	$2,609	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$765	TotalAmt
Management And General	$765	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$119,501	TotalAmt
Program Services	$100,764	ProgramServicesAmt
Management And General	$18,737	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,951	TotalAmt
Program Services	$4,175	ProgramServicesAmt
Management And General	$776	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$358	TotalAmt
Program Services	$302	ProgramServicesAmt
Management And General	$56	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$400	TotalAmt
Program Services	$337	ProgramServicesAmt
Management And General	$63	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$145,347	TotalAmt
Program Services	$122,558	ProgramServicesAmt
Management And General	$22,789	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$59,109	TotalAmt
Program Services	$49,841	ProgramServicesAmt
Management And General	$9,268	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
REPAIRS & MAINTENANCE	$99,178	$83,628	$15,550
UTILITIES	$61,723	$52,045	$9,678
PROPERTY TAXES	$18,771	$15,828	$2,943
VEHICLES	$15,463	$13,039	$2,424

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,283	TotalAmt
Program Services	$34,811	ProgramServicesAmt
Management And General	$6,472	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$966,001	TotalAmt
Program Services	$813,897	ProgramServicesAmt
Management And General	$152,104	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$57,914	BOYAmt
EOY	$60,839	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$222,497	BOYAmt
EOY	$164,714	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,337	BOYAmt
EOY	$11,477	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$97,000	BOYAmt
EOY	$97,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,374,569	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,399,835	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,016,102	BOYAmt
EOY	$4,974,734	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$492,031	BOYAmt
EOY	$466,692	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,143	BOYAmt
EOY	$740	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,894,024	BOYAmt
EOY	$5,776,196	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,450	BOYAmt
EOY	$29,732	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$22,204	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$45,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,654	BOYAmt
EOY	$74,732	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,837,702	BOYAmt
EOY	$5,700,544	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,668	BOYAmt
EOY	$920	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,862,370	BOYAmt
EOY	$5,701,464	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,894,024	BOYAmt
EOY	$5,776,196	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$133,061	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$27,845	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SIKH DHARMA EDUCATION INTERNATIONAL	BusinessNameLine1

Field	Value	IRS element (for citing)
EIN	850437963	EIN
Organization Type	501(C)(3)	OrganizationTypeDesc
Governing Document Listed	Yes (1)	GoverningDocumentListedInd
Supported Org Notified	Yes (1)	SupportedOrgNotifiedInd
US Organized	Yes (1)	USOrganizedInd
Support	$0	SupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt

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	$1,244,745	OtherCostOrOtherBasisAmt
Book Value	$1,244,745	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,120,534	OtherCostOrOtherBasisAmt
Depreciation	$236,547	DepreciationAmt
Book Value	$883,987	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,009,290	OtherCostOrOtherBasisAmt
Depreciation	$1,163,288	DepreciationAmt
Book Value	$2,846,002	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,974,734	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RELATED PARTY NOTE RECEIVABLE	Desc
Amt	$45,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$45,000	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$834,505	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$4,752	OtherRevenueAmt
Revenue Not Reported	$4,752	RevenueNotReportedAmt
Revenue Subtotal	$829,753	RevenueSubtotalAmt
Other Revenues Not Included	$3,187	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$3,187	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$832,940	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$995,411	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$32,597	OtherExpensesIncludedAmt
Expenses Not Reported	$32,597	ExpensesNotReportedAmt
Expenses Subtotal	$962,814	ExpensesSubtotalAmt
Other Expenses Not Included	$3,187	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$3,187	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$966,001	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	LYF HAS RECEIVED TAX-EXEMPT STATUS UNDER CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LYF HAS ADOPTED ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, AS THEY RELATE TO UNCERTAIN TAX POSITIONS AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE 2010, 2011 AND 2012 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND NEW MEXICO TAXATION AND REVENUE DEPARTMENT. HOWEVER, LYF IS NOT CURRENTLY UNDER AUDIT NOR HAS LYF BEEN CONTACTED BY ANY OF THESE JURISDICTIONS. MANAGEMENT BELIEVES THAT THE ACTIVITIES OF THE LYF ARE WITHIN THEIR TAX-EXEMPT PURPOSE, AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS. ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT IN LYF'S FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECORDED AS OF DECEMBER 31, 2013 AND 2012.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 4,752.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	INTEREST INCOME RECLASSIFIED 3,187.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 4,752. UNREALIZED LOSSES ON INVESTMENTS 27,845.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INTEREST INCOME RECLASSIFIED 3,187.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	THE DIRECTORS OF THE CORPORATION WILL BE DESIGNATED BY THE SOLE MEMBER OF SIKH DHARMA, WHICH IS THE SIKH DHARMA STEWARDSHIP, AN OREGON LLC.
FORM 990, PART VI, SECTION A, LINE 8B	FORM 990 PART VI LINE 8B: THE ORGANIZATION DOES NOT HAVE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11	THE PRESIDENT, WHO IS RESPONSIBLE TO THE BOARD, IS PROVIDED A COPY OF FORM 990 AND ALL ATTACHMENTS FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE GROUNDS MANAGER, PROPERTY MANAGER, PRESIDENT AND BOARD MEMBERS CONTINUALLY AND PERPETUALLY MONITOR ALL PERSONNEL FOR COMPLIANCE AND IF THERE IS AN ABUSE ACTION IS TAKEN AT THAT TIME.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION CURRENTLY MAKES IT GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACT LABOR: PROGRAM SERVICE EXPENSES 100,764. MANAGEMENT AND GENERAL EXPENSES 18,737. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 119,501.
990 PART XII, LINE 2C	THE PRESIDENT AND THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE DRAFT RETURN IS PROVIDED TO THE BOARD OF DIRECTORS WITH RECOMMENDATIONS AFTER IT IS REVIEWED BY THE PRESIDENT.