LCC INTERNATIONAL FUND INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LCC INTERNATIONAL FUND INC (EIN 23-3015092)
Tax period
2023-08-01 to 2024-07-31
Filed
2024-11-13
IRS object ID
202403189349310340
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-13T16:56:32+00:00ReturnTs
Tax Period End2024-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363990892PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Capin Crouse LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13200 E Guasti Road Suite 230AddressLine1Txt
CityOntarioCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91761ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN233015092EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LCC International Fund IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLCCIBusinessNameControlTxt
Phone8556555185PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 Penn SquareAddressLine1Txt
CityLancasterCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17603ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDavid WallacePersonNm
Person TitleChairmanPersonTitleTxt
Phone8556555185PhoneNum
Signature2024-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShannon MaynardPreparerPersonNm
PTINP01585823PTIN
Phone5055022746PhoneNum
Preparation2024-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1David WallaceBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 Penn SquareAddressLine1Txt
CityLancasterCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17603ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,546,868GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.lcc.ltWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionLCC promotes Christian post-secondary education in Lithuania and elsewhere.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee40TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,135,434PYContributionsGrantsAmt
CY Contributions Grants$1,137,479CYContributionsGrantsAmt
PY Program Service Revenue$225,224PYProgramServiceRevenueAmt
CY Program Service Revenue$271,297CYProgramServiceRevenueAmt
PY Investment Income$78,656PYInvestmentIncomeAmt
CY Investment Income$117,918CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,439,314PYTotalRevenueAmt
CY Total Revenue$1,526,694CYTotalRevenueAmt
PY Grants And Similar Paid$1,381,860PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,050,602CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$33,235PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$29,779CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$285,364PYOtherExpensesAmt
CY Other Expenses$260,580CYOtherExpensesAmt
PY Total Expenses$1,700,459PYTotalExpensesAmt
CY Total Expenses$1,340,961CYTotalExpensesAmt
PY Revenues Less Expenses-$261,145PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$185,733CYRevenuesLessExpensesAmt
Total Assets BOY$1,527,974TotalAssetsBOYAmt
Total Assets EOY$1,708,190TotalAssetsEOYAmt
Total Liabilities BOY$31,749TotalLiabilitiesBOYAmt
Total Liabilities EOY$29,624TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,496,225NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,678,566NetAssetsOrFundBalancesEOYAmt
MissionThe LCC International Fund, Inc. Is a non-profit organization that promotes Christian post-secondary education in Lithuania, Eastern Europe, and Central Asia.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,220,031ExpenseAmt
Grant$1,050,602GrantAmt
Revenue$271,297RevenueAmt
DescProvides financial assistance for operations and staff at LCC International University, a Christian liberal arts university in Lithuania, serving 621 students from over 59 countries.Desc
Total Program Service Expenses$1,220,031TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee40EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Susan WhiddenBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8556555185PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 Penn SquareAddressLine1Txt
CityLancasterCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17603ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
David Wallace
Board Chair (Part Year)1.01.0Yes (X)Yes (X)$0$0$0
John Ward
Treasurer2.0Yes (X)Yes (X)$0$0$0
Allon Lefever
Director1.01.0Yes (X)$0$0$0
Jakuboviene Ausrsa
Director1.0Yes (X)$0$0$0
John McQuaig
Director1.01.0Yes (X)$0$0$0
John Reynolds
Director1.01.0Yes (X)$0$0$0
Merrill Ewert
Director1.01.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,137,479AllOtherContributionsAmt
Noncash Contributions$10,151NoncashContributionsAmt
Total Contributions$1,137,479TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTuition and feesDesc
Business900099BusinessCd
Total Revenue Column$271,297TotalRevenueColumnAmt
Related Or Exempt Func Income$271,297RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$271,297TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,919TotalRevenueColumnAmt
Exclusion$87,919ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$50,173SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$20,174SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$29,999SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,999TotalRevenueColumnAmt
Exclusion$29,999ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,526,694TotalRevenueColumnAmt
Related Or Exempt Func Income$271,297RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$117,918ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$1,050,602TotalAmt
Program Services$1,050,602ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$26,055TotalAmt
Program Services$6,514ProgramServicesAmt
Management And General$19,541ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,724TotalAmt
Program Services$1,495ProgramServicesAmt
Management And General$2,229ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,095TotalAmt
Management And General$22,095ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$918TotalAmt
Management And General$918ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$93,266TotalAmt
Program Services$66,629ProgramServicesAmt
Management And General$26,637ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,415TotalAmt
Management And General$5,415ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$34,576TotalAmt
Program Services$4,546ProgramServicesAmt
Management And General$30,030ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,067TotalAmt
Program Services$12,067ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,571TotalAmt
Management And General$1,571ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$87,511TotalAmt
Program Services$76,970ProgramServicesAmt
Management And General$10,541ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,953TotalAmt
Management And General$1,953ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescProfessional DevelopmentDesc
Total$1,208TotalAmt
Program Services$1,208ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,340,961TotalAmt
Program Services$1,220,031ProgramServicesAmt
Management And General$120,930ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$156,401BOYAmt
EOY$223,354EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$24,496BOYAmt
EOY$26,048EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,347,077BOYAmt
EOY$1,458,788EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,527,974BOYAmt
EOY$1,708,190EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,965BOYAmt
EOY$14,427EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,800BOYAmt
EOY$3,800EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,984BOYAmt
EOY$11,397EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,749BOYAmt
EOY$29,624EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$202,537BOYAmt
EOY-$149,844EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,698,762BOYAmt
EOY$1,828,410EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,496,225BOYAmt
EOY$1,678,566EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,527,974BOYAmt
EOY$1,708,190EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$185,733ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$3,392OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$832,591CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,077,929CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,576,788CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,135,434CurrentTaxYearMinus1YearAmt
Current Tax Year$1,137,479CurrentTaxYearAmt
Total$5,760,221TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$832,591CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,077,929CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,576,788CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,135,434CurrentTaxYearMinus1YearAmt
Current Tax Year$1,137,479CurrentTaxYearAmt
Total$5,760,221TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$701,866SubstantialContributorsTotAmt
Public Support Total170$5,058,355PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,165CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,286CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$64,804CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$45,062CurrentTaxYearMinus1YearAmt
Current Tax Year$87,919CurrentTaxYearAmt
Total$256,236TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$6,016,457TotalSupportAmt
Gross Receipts Rltd Activities$1,155,668GrossReceiptsRltdActivitiesAmt
Public Support CY1700.8408PublicSupportCY170Pct
Public Support PY1700.8189PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,347,077BeginningYearBalanceAmt
Contributions$43,966ContributionsAmt
Investment Earnings Or Losses$117,918InvestmentEarningsOrLossesAmt
Grants Or Scholarships$50,173GrantsOrScholarshipsAmt
End Year Balance$1,458,788EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,225,922BeginningYearBalanceAmt
Contributions$105,546ContributionsAmt
Investment Earnings Or Losses$80,485InvestmentEarningsOrLossesAmt
Grants Or Scholarships$64,876GrantsOrScholarshipsAmt
End Year Balance$1,347,077EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,222,226BeginningYearBalanceAmt
Contributions$154,480ContributionsAmt
Investment Earnings Or Losses-$105,816InvestmentEarningsOrLossesAmt
Grants Or Scholarships$44,968GrantsOrScholarshipsAmt
End Year Balance$1,225,922EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$809,194BeginningYearBalanceAmt
Contributions$225,532ContributionsAmt
Investment Earnings Or Losses$224,536InvestmentEarningsOrLossesAmt
Grants Or Scholarships$37,036GrantsOrScholarshipsAmt
End Year Balance$1,222,226EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$746,396BeginningYearBalanceAmt
Contributions$59,392ContributionsAmt
Investment Earnings Or Losses$33,963InvestmentEarningsOrLossesAmt
Grants Or Scholarships$30,557GrantsOrScholarshipsAmt
End Year Balance$809,194EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.0BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.0PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.0TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescAssets held for EndowmentsDesc
Book Value$1,458,788BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,458,788TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to Related OrganizationDesc
Amt$11,397Amt
FieldValueIRS element (for citing)
Total Liability$11,397TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,526,694TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,526,694RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,526,694TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,344,353TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$3,392OtherExpensesIncludedAmt
Expenses Not Reported$3,392ExpensesNotReportedAmt
Expenses Subtotal$1,340,961ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,340,961TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part V, Line 4 Intended uses of endowment fundsThe Organization's endowments consist of several donor-restricted funds. The funds are donor-restricted for LCC International University scholarships and other LCC International University related purposes.
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990Exchange of currency loss - 3392

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEurope (Including Iceland and Greenland)RegionTxt
Offices1OfficesCnt
Employee40EmployeeCnt
Type Of Activities ConductedGrantmakingTypeOfActivitiesConductedTxt
Specific Services ProvidedGrants to recipients.SpecificServicesProvidedTxt
Region Total Expenditures$1,050,602RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees40SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee40TotalEmployeeCnt
Subtotal Spent$1,050,602SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$1,050,602TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionEurope (Including Iceland and Greenland)RegionTxt
Purpose Of GrantFaculty Support and Student AidPurposeOfGrantTxt
Cash Grant$1,050,602CashGrantAmt
Manner Of Cash DisbursementWireMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant fundsLCC International Fund, Inc. (LCC) transfers funds to a bank account for LCC International University (a foreign nonprofit.) This bank account is then used by LCC to cover University expenditures. Most members of the US charity's board of directors are board members of the University. They attend board meetings twice per year and are given complete and comprehensive materials covering all aspects of the University, including financials and documents with specific detail on the allocation and use of grant funds. The US charity directors maintain complete control of charity funds and set policy and criteria for fund distribution.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statementsEUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual
Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statementsEUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 15The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyThe 990 is prepared by an independent CPA firm and is reviewed in detail by the Chairman and the board of directors prior to filing.
Form 990, Part VI, Line 12c Conflict of interest policyThe organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Chairman and the Treasurer are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict.
Form 990, Part VI, Line 19 Required documents available to the publicThe governing documents, conflict of interest policy, and financial statements are available to the public upon request.
Form 990, Part IX, Line 3The grants reported on Part IX, Line 3 include compensation for work done abroad for the related entity, LCC International University. LCC International Fund, Inc. provides payroll services for these employees including filing their W-2s; however, the employees work under the discretion of the related University. LCC Fund accounts for this compensation expense as grants to the University. Compensation expense reported on the Form 990, Part IX, lines 7 & 10 represents the compensation of employees who work solely for LCC International Fund, Inc.
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesExchange of Currency gain/loss - -3392;
Schedule F, Part I, Line 3(e)Specific type of service in Region: Grants are sent overseas to help support Christian post-secondary education in Lithuania and elsewhere. Payments for program services occur when tuition payments are made to LCC International Fund by U.S. students for their attendance at LCC International University, a related organization, in Lithuania. The tuition payments made to LCC Fund are remitted to LCC University via wire transfer.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1ForeignAddress/AddressLine1TxtProvince Or StateForeignAddress/ProvinceOrStateNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile Foreign CountryLegalDomicileForeignCountryCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
LCC International University
Kretingos g 36KlaipedaLH92307Post-secondary Christian educationLH501(c)(3)2NAfalse
LCC International Fund Inc
PO Box 2142AbbotsfordCAV2T3XSupport Christian education in Lithuania and elsewhereCA501(c)(3)7LCC International Universityfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (true)LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

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