LIVA FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LIVA FOUNDATION (EIN 84-4974985)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202213199349102251
Schema version
2021v4.0
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)
Return2022-11-15T10:16:43-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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
Signature2022-11-14SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD S BRODEUR JRPreparerPersonNm
PTINP00447959PTIN
Phone8603884627PhoneNum
Preparation2022-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$104,028FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$102,316ContriRcvdRevAndExpnssAmt
Net Gain Sale Ast Rev And Expnss$34NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$4,055GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,716CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$102,350TotalRevAndExpnssAmt
Total Net Invst Incm$3,716TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$7,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,850AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$3,150AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$61OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$61OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$7,061TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,911TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,150TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$2,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$2,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$9,061TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,911TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,150TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$93,289ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10CashBOYAmt
Cash EOY$2,003CashEOYAmt
Cash EOYFMV$2,003CashEOYFMVAmt
Corporate Stock EOY$98,296CorporateStockEOYAmt
Corporate Stock EOYFMV$102,025CorporateStockEOYFMVAmt
Total Assets BOY$10TotalAssetsBOYAmt
Total Assets EOY$100,299TotalAssetsEOYAmt
Total Assets EOYFMV$104,028TotalAssetsEOYFMVAmt
Loans From Officers EOY$7,000LoansFromOfficersEOYAmt
Total Liabilities EOY$7,000TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$10NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$93,299NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$10TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$93,299TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$10TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$100,299TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$10TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$93,289ExcessRevenueOverExpensesAmt
Subtotal$93,299SubtotalAmt
Tot Net Ast Or Fund Balances EOY$93,299TotNetAstOrFundBalancesEOYAmt

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
Sold2021-12-17SoldDt
Gross Sales Price$4,055GrossSalesPriceAmt
Cost Or Other Basis$339CostOrOtherBasisAmt
Gain Or Loss$3,716GainOrLossAmt
Gains Minus Excess Or Losses$3,716GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$3,716CapitalGainNetIncomeAmt

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 ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTIMOTHY W 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$691AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$167AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$858TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$858AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$13CashDeemedCharitableAmt
Net Vl Noncharitable Assets$845NetVlNoncharitableAssetsAmt
Minimum Investment Return$42MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$42MinimumInvestmentReturnAmt
Distributable Before Adj$42DistributableBeforeAdjAmt
Distributable Before Ded$42DistributableBeforeDedAmt
Distributable As Adjusted$42DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,150ExpensesAndContributionsAmt
Qualifying Distributions$5,150QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$42DistributableAsAdjustedAmt
Qualifying Distributions$5,150QualifyingDistributionsAmt
Applied To Current Year$42AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,108RemainingDistriFromCorpusAmt
Total Corpus$5,108TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$5,108ExcessDistriCyovToNextYrAmt
Excess From Current Year$5,108ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 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$1,000
WINGS FOR LIFE USA
1630 STEWART STREETSANTA MONICACA90404PUBLIC CHARIGENERAL FUND$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$2,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$34ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$34ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$34TotalIncomeProducingActyAmt

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 Line126 COTOONAH STREETAddressLine1Txt
CityRIDGEFIELDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06877ZIPCd
FieldValueIRS element (for citing)
Total Contributions$102,316TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property738 SHARES ADVANCED MICRO DEVICENoncashPropertyDesc
Fair Market Value$102,316FairMarketValueAmt
Received2021-12-16ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$7,000Amt
Net Investment Income$3,850NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,150DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockADVANCED MICRO DEVICESStockNm
EOY Book Value$98,296EOYBookValueAmt
EOYFMV$102,025EOYFMVAmt

Loans From Officers Schedule LoansFromOfficersSchedule

Loans From Officer LoansFromOfficerGrp

FieldValueIRS element (for citing)
Lender PersonNADJA PEDERSENLenderPersonNm
TitleGRANTORTitleTxt
Loan Original$7,000LoanOriginalAmt
Balance Due$7,000BalanceDueAmt
Note2021-03NoteDt
Loan Maturity2022-12LoanMaturityDt
Repayment TermsDEMAND NOTERepaymentTermsTxt
Security Provided BorrowerNONESecurityProvidedBorrowerTxt
Loan PurposePAYMENT OF ACCTING FEES OUTSTANDINGLoanPurposeTxt
Lender Consideration7,000 OF PAYMENTS,LIVA EXPENSESLenderConsiderationDesc
Consideration FMV$7,000ConsiderationFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
MS 256$51$51
MISC EXP$10$10

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonNADJA PEDERSENPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line126 COTOONAH STREETAddressLine1Txt
CityRIDGEFIELDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06877ZIPCd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.