2022-12-19T10:30:43-06:00 2022-07-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2021-08-01 233015092 LCC International Fund Inc LCCI 8556555185 28 Penn Square Lancaster PA 17603 Bryan Kay Vice Chairman/Treasurer 8556555185 2022-12-19 1 Bryan Kay 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Debra Blews 28 Penn Square Lancaster PA 17603 1969400 0 X www.lcc.lt X 1999 PA LCC promotes Christian post-secondary education in Lithuania and elsewhere. 7 7 39 8 0 0 1077929 1576788 45194 282840 23286 -105816 0 0 1146409 1753812 828514 964039 0 0 11723 32560 0 0 0 190341 271351 1030578 1267950 115831 485862 1443042 1888924 178180 131240 1264862 1757684 The LCC International Fund, Inc. is a non-profit organization that promotes Christian post-secondary education in Lithuania, Eastern Europe, and Central Asia. 0 0 1131983 964039 282840 Provides financial assistance for operations and staff at LCC International University, a Christian liberal arts university in Lithuania, serving 746 students from over 57 countries. 1131983 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 23 0 1 39 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA GA HI IL MD MI MN NH ND SC TN UT VA WI X Bryan Kay 8556555185 PO Box 2761 Mount Vernon WA 98273 X Debra Blews Chairman 2.00 1.00 X X 0 0 0 Bryan Kay Vice Chairman/Treasurer 1.00 1.00 X X 0 0 0 Scott Barge Secretary 1.00 1.00 X X 0 0 0 John McQuaig Director (part year) 1.00 1.00 X 0 0 0 John Reynolds Director 1.00 1.00 X 0 0 0 Merrill Ewert Director 1.00 1.00 X 0 0 0 Timothy Herrmann Director 1.00 1.00 X 0 0 0 Allon Lefever Director 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1576788 36123 1576788 Tuition and fees 900099 282840 282840 282840 64804 64804 44968 215588 -170620 -170620 -170620 1753812 282840 0 -105816 X 964039 964039 30541 30541 2019 2019 22653 22653 757 757 131586 95535 36051 2315 2315 42305 3120 39185 7946 7946 493 493 60943 60943 1953 1953 Professional Developmen 400 400 1267950 1131983 135967 0 209880 642354 3335 2850 7601 17798 1222226 1225922 1443042 1888924 11385 2366 1800 166795 127074 178180 131240 X -296998 -34359 1561860 1792043 1264862 1757684 1443042 1888924 X 485862 6960 X 0 1 X 1 0 X 680193 687388 832591 1077929 1576788 4854889 680193 687388 832591 1077929 1576788 4854889 836609 4018280 16385 35838 35165 23286 64804 175478 5030367 1992448 0.79880 0.75590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1222226 154480 -105816 44968 1225922 809194 225532 224536 37036 1222226 746396 59392 33963 30557 809194 699200 40340 21547 14691 746396 629241 25811 51472 7324 699200 1.00000 1 0 0 Assets held for endowments 1225922 C 1225922 Due to related parties 127074 127074 1753812 0 1753812 0 1753812 1260990 -6960 -6960 1267950 0 1267950 Part V, Line 4: The 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. Part XII, Line 2d - Other Adjustments: Currency Exchange Gain -6,960. 1 Europe 1 39 Grants to Recipients 964039 1 39 0 0 1 39 964039 0 964039 Europe Faculty support and student aid 964039 Wire transfer 0 1 0 0 0 0 0 0 0 Part I, Line 2: LCC International Fund, Inc. (LCC Fund) 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. All 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. Part I, line 3: Foreign expenditures are accounted for according to the accrual basis of accounting using expense reports and other appropriate documentation. Part III Accounting Method: Schedule F, Part I, Line 3, Column (e): Region: Europe (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. X 1 36123 Market price 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section B, line 11b The 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, Section B, line 12c The 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, Section B, line 15 The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, line 11g Program consultants: Program service expenses 95,535. Management and general expenses 0. Fundraising expenses 0. Total expenses 95,535. International Admin Services: Program service expenses 0. Management and general expenses 22,906. Fundraising expenses 0. Total expenses 22,906. Other contract services: Program service expenses 0. Management and general expenses 13,145. Fundraising expenses 0. Total expenses 13,145. Form 990, Part IX, Line 3: The 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: Currency Exchange Gain 6,960. LCC International University Kretingos g 36 Klaipeda 92307 Li LH Post-secondary Christian education LH 501(c)(3) N/A 0 LCC International Fund Inc PO Box 2142 Abbotsford British Columbia CA V2T3X8 Support Christian education in Lithuania and elsewhere CA 501(c)(3) LCC International University 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0