BETA

LIVA FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LIVA FOUNDATION (EIN 84-4974985)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-15
IRS object ID
202321359349105897
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-15T20:02:19-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060885645PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BRODEUR & COMPANY CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 164AddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN844974985EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVA FOUNDATIONBusinessNameLine1Txt
Business Name Line2C/O TIMOTHY CROWLEY TRUSTEEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLIVABusinessNameControlTxt
Phone2033189333PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1089AddressLine1Txt
CityMADISONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064432684ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIMOTHY CROWLEYPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2033189333PhoneNum
Signature2023-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTIMOTHYPersonFirstNm
Person LastCROWLEYPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD S BRODEUR JRPreparerPersonNm
PTINP00447959PTIN
Phone8603884627PhoneNum
Preparation2023-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$45,983FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$12,000ContriRcvdRevAndExpnssAmt
Net Gain Sale Ast Rev And Expnss-$1,182NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,839GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,500CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$10,818TotalRevAndExpnssAmt
Total Net Invst Incm$2,500TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$7,635AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,817AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$3,818AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$803OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$803OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$8,438TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,620TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,818TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,438TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,620TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$8,818TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$2,620ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$2,003CashBOYAmt
Cash EOY$1,939CashEOYAmt
Cash EOYFMV$1,939CashEOYFMVAmt
Corporate Stock BOY$98,296CorporateStockBOYAmt
Corporate Stock EOY$94,275CorporateStockEOYAmt
Corporate Stock EOYFMV$44,044CorporateStockEOYFMVAmt
Total Assets BOY$100,299TotalAssetsBOYAmt
Total Assets EOY$96,214TotalAssetsEOYAmt
Total Assets EOYFMV$45,983TotalAssetsEOYFMVAmt
Loans From Officers BOY$7,000LoansFromOfficersBOYAmt
Loans From Officers EOY$5,535LoansFromOfficersEOYAmt
Total Liabilities BOY$7,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,535TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$93,299NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$90,679NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$93,299TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$90,679TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$100,299TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$96,214TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$93,299TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$2,620ExcessRevenueOverExpensesAmt
Subtotal$90,679SubtotalAmt
Tot Net Ast Or Fund Balances EOY$90,679TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property29 SHRS ADVANCED MICRO DEVICESPropertyDesc
How AcquiredDHowAcquiredCd
Acquired2017-11-17AcquiredDt
Sold2022-08-18SoldDt
Gross Sales Price$2,839GrossSalesPriceAmt
Cost Or Other Basis$339CostOrOtherBasisAmt
Gain Or Loss$2,500GainOrLossAmt
Gains Minus Excess Or Losses$2,500GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$2,500CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCTOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTIMOTHY CROWLEYIndividualWithBooksNm
Phone2033189333PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1089AddressLine1Txt
CityMADISONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064432684ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonTIMOTHY CROWLEYPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1089AddressLine1Txt
CityMADISONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP064432684ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos0.25AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$61,541AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,419AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$63,960TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$63,960AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$959CashDeemedCharitableAmt
Net Vl Noncharitable Assets$63,001NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,150MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,150MinimumInvestmentReturnAmt
Distributable Before Adj$3,150DistributableBeforeAdjAmt
Distributable Before Ded$3,150DistributableBeforeDedAmt
Distributable As Adjusted$3,150DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$8,818ExpensesAndContributionsAmt
Qualifying Distributions$8,818QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,150DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$5,108ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$5,108TotalExcessDistributionCyovAmt
Qualifying Distributions$8,818QualifyingDistributionsAmt
Applied To Current Year$3,150AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,668RemainingDistriFromCorpusAmt
Total Corpus$10,776TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$10,776ExcessDistriCyovToNextYrAmt
Excess From Year1$5,108ExcessFromYear1Amt
Excess From Current Year$5,668ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtAddress Line2RecipientUSAddress/AddressLine2TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
DOCTORS WITHOUT BORDERS
40 RECTOR ST16TH FLOORNEW YORKNY10006PUBLIC CHARIGENERAL FUND$2,000
WINGS FOR LIFE USA
1630 STEWART STREETSANTA MONICACA90404PUBLIC CHARIGENERAL FUND$2,000
KHAN ACADEMY
PO BOX 1630MOUNTAIN VIEWCA940421630PUBLIC CHARIGENERAL FUND$500
SIGNAL FOUNDATION
650 CASTRO STREETSUITE 120-223MOUNTAIN VIEWCA94042PUBLIC CHARIGENERAL FUND$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$1,182ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$1,182ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$1,182TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonNADJA PEDERSENContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line184 OLMSTEAD LANEAddressLine1Txt
CityRIDGEFIELDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06877ZIPCd
FieldValueIRS element (for citing)
Total Contributions$12,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ACCOUNTING FEES (`20 FORM 990-PF$2,100$1,050$1,050
ACCOUNTING FEES (`21 FORM 990-PF$5,535$2,767$2,768

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockADVANCED MICRO DEVICESStockNm
EOY Book Value$94,275EOYBookValueAmt
EOYFMV$44,044EOYFMVAmt

Loans From Officers Schedule LoansFromOfficersSchedule

Loans From Officer LoansFromOfficerGrp (2 entries)

TitleTitleTxtLoan OriginalLoanOriginalAmtNoteNoteDtLoan MaturityLoanMaturityDtRepayment TermsRepaymentTermsTxtSecurity Provided BorrowerSecurityProvidedBorrowerTxtLoan PurposeLoanPurposeTxtLender ConsiderationLenderConsiderationDescBalance DueBalanceDueAmt
NADJA PEDERSEN
GRANTOR$7,0002021-032022-12DEMAND NOTENONEPAYMENT OF ACCTING FEES OUTSTANDING7,000 OF PAYMENTS,LIVA EXPENSES
NADJA PEDERSEN
GRANTOR$5,5352022-122023-12DEMAND NOTENONEPAYMENT OF 2021 ACCOUNTING FEES5,535 OF PAYMENTS,LIVA EXPENSES$5,535

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
MS 256$803$803

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