BETA

LIVING ARTS INTERNATIONAL INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
LIVING ARTS INTERNATIONAL INC (EIN 45-5218362)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-16
IRS object ID
201503209349314845
Schema version
2014v5.0
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)
Return2015-11-16T17:50:16-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133597814PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SKODY SCOT & CO CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1520 EIGHTH AVE SUITE 2200AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455218362EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING ARTS INTERNATIONAL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone2123546510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1228 PARK AVENUE SOUTH NO 49331AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPHLOEUN PRIMPersonNm
Person TitleEXEC DIRECTORPersonTitleTxt
Phone2123546510PhoneNum
Signature2015-11-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM SKODYPreparerPersonNm
PTINP00631754PTIN
Phone2129671100PhoneNum
Preparation2015-11-16PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPHLOEUN PRIMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1228 PARK AVENUE SOUTH NO 49331AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$532,685GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CAMBODIANLIVINGARTS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO CREATE AN ENVIRONMENT WHERE CAMBODIAN ARTS EMPOWER AND TRANSFORM INDIVIDUALS AND COMMUNITIES.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$446,768CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$85,060CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$857CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$0PYTotalRevenueAmt
CY Total Revenue$532,685CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$247,519CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$368,830CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$616,349CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$83,664CYRevenuesLessExpensesAmt
Total Assets BOY$10TotalAssetsBOYAmt
Total Assets EOY$701,235TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$65,002TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$636,233NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCAMBODIAN LIVING ARTS (CLA)'S MISSION IS TO FACILITATE THE TRANSFORMATION OF CAMBODIA THROUGH THE ARTS. CLA WANTS TO ENCOURAGE THE GROWTH OF ARTISTS AND THE ARTS COMMUNITY BY PROMOTING AWARENESS OF THE ARTS, AND BY ADVOCATING FOR THE ARTS WITH CULTURAL POLICYMAKERS AND MAJOR INSTITUTIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$353,756ExpenseAmt
Grant$0GrantAmt
Revenue$85,060RevenueAmt
DescCREATIVE INDUSTRIES PROGRAM - CLA'S CREATIVE INDUSTRIES PROGRAM CREATES REGULAR PAID WORK FOR ART PROFESSIONALS WHILE RAISING AWARENESS ABOUT CAMBODIAN TRADITIONAL ARTS WITH NATIONAL AND INTERNATIONAL AUDIENCES. THE CREATIVE INDUSTRIES PROGRAM HOSTS A DAILY PERFORMANCE AND CUSTOM WORKSHOPS AND PRIVATE PERFORMANCES, PROVIDING REGULAR EMPLOYMENT OPPORTUNITIES FOR EMERGING ARTISTS AND INTRODUCING THE TRADITIONAL ARTS TO CAMBODIA'S UNIQUE CULTUAL HERITAGE. OVER 8000 VISITORS ATTENDED PERFORMANCES IN 2014.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$90,200ExpenseAmt
Grant$0GrantAmt
DescCOMMUNITY ARTS PROGRAM - PROVIDES TRAINING AND ENCOURAGES THE PRACTICE OF HIGH-QUALITY, TRADITIONAL PERFORMING ARTS IN COMMUNITIES THROUGHOUT CAMBODIA VIA TEACHING ACTIVITIES, PUBLIC DEMOS, AND WORKSHOPS. WE OFFER STUDENTS AGED 10 TO 35 HANDS-ON CLASSES IN THE CAMBODIAN PERFORMING ART FORMS, ALL TAUGHT BY THE COUNTRY'S LAST REMAINING MASTER ARTISTS AND THE SECOND GENERATION TEACHERS THEY HAVE TRAINED. IN 2014, CLA REACHED 453 STUDENTS WITH 6 INDEPENDENT CLASSES AND PROVIDED 23 DEMONSTRATIONS IN COMMUNITIES ACROSS CAMBODIA. CLA CONTINUED TO WORK WITH TEACHERS TO HELP THEM TRANSITION TOWARDS INDEPENDENTLY RUN CLASSES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$81,500ExpenseAmt
Grant$0GrantAmt
DescCAPACITY BUILDING PROGRAM - DEMONSTRATES TO STUDENTS THAT AN ART CAREER IS POSSIBLE THROUGH MOTIVATION, DISCIPLINE AND PROFESSIONAL TRAINING AND SUPPORT. CLA PROVIDES SCHOLARSHIPS AIMED AT INCREASING THE LEVEL OF PROFESSIONALISM AMONGST THOSE WORKING IN THE ARTS SECTOR AND PROVIDING A PEER NETWORK TO LEARN FROM. 15 SCHOLARSHIP STUDENTS GRADUATED OR SECURED WORK AS PROFESSIONALS AND 38 STUDENTS WERE OFFERED SCHOLARSHIPS FOR THE 2014-2015 SCHOOL YEAR.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$525,456TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryCBForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2123546510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1228 PARK AVENUE SOUTH NO 49331AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10003ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOHN BURT
DIRECTOR5.00Yes (X)$0$0$0
R KELLY BONN
CHAIR5.00Yes (X)$0$0$0Yes (X)
BENI CHHUN
DIRECTOR1.00Yes (X)$0$0$0
RACHEL COOPER
DIRECTOR1.00Yes (X)$0$0$0
DR RICHARD C HELFER
DIRECTOR1.00Yes (X)$0$0$0
STEPHEN B MILLER
SECRETARY1.00Yes (X)$0$0$0Yes (X)
GRACE MORGAN
DIRECTOR1.00Yes (X)$0$0$0
MARY READ
DIRECTOR1.00Yes (X)$0$0$0
VENG SEREYVUTH
DIRECTOR1.00Yes (X)$0$0$0
HANNAH STEVENS
DIRECTOR1.00Yes (X)$0$0$0
CHARLEY TODD
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
DANA WHITE
TREASURER5.00Yes (X)$0$0$0Yes (X)
SUSAN WINTHROP
DIRECTOR1.00Yes (X)$0$0$0
HIM SOPHY
DIRECTOR1.00Yes (X)$0$0$0
RICHARD CHAPPELL
DIRECTOR1.00Yes (X)$0$0$0
MARIA FERNANDEZ SABAU
DIRECTOR1.00Yes (X)$0$0$0
PHLOEUN PRIM
EXECUTIVE DIRECTOR40.00$56,259$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$56,259TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$446,768AllOtherContributionsAmt
Total Contributions$446,768TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUDesc
Business900099BusinessCd
Total Revenue Column$85,060TotalRevenueColumnAmt
Related Or Exempt Func Income$85,060RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$85,060TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$857TotalRevenueColumnAmt
Exclusion$857ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$532,685TotalRevenueColumnAmt
Related Or Exempt Func Income$85,060RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$857ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$56,259TotalAmt
Program Services$56,259ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$146,603TotalAmt
Program Services$146,603ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$41,870TotalAmt
Program Services$41,870ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,787TotalAmt
Program Services$2,787ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$148TotalAmt
Management And General$148ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,250TotalAmt
Management And General$1,250ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$78,292TotalAmt
Program Services$41,383ProgramServicesAmt
Management And General$36,909ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,202TotalAmt
Program Services$13,202ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$27,013TotalAmt
Management And General$27,013ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,294TotalAmt
Program Services$13,094ProgramServicesAmt
Management And General$12,200ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,687TotalAmt
Management And General$7,687ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,461TotalAmt
Management And General$2,461ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ARTISTS$90,368$90,368
PROGRAM EXPENSES$39,563$39,563
TEACHERS/TROPE LEADERS$21,982$21,982
TRAVEL & LODGING$21,224$21,224

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$40,346TotalAmt
Program Services$37,121ProgramServicesAmt
Management And General$3,225ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$616,349TotalAmt
Program Services$525,456ProgramServicesAmt
Management And General$90,893ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$167,207EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$3,961EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$27,610LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,688LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$19,922EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$510,145EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$701,235EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$7,538EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$57,464EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$65,002EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$636,233EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$636,233EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$701,235EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$83,664ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$61,005NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$658,882OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$50CurrentTaxYearMinus2YearsAmt
Current Tax Year$446,768CurrentTaxYearAmt
Total$446,818TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$50CurrentTaxYearMinus2YearsAmt
Current Tax Year$446,768CurrentTaxYearAmt
Total$446,818TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$95,689SubstantialContributorsTotAmt
Public Support Total170$351,129PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$857CurrentTaxYearAmt
Total$857TotalAmt
FieldValueIRS element (for citing)
Total Support$447,675TotalSupportAmt
Gross Receipts Rltd Activities$275,702GrossReceiptsRltdActivitiesAmt
First5 Years170Yes (X)First5Years170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II - SECTION AFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION WAS FORMED ON 06/08/2011. THE 2011 COLUMN REPRESENTS THE INITIAL SHORT YEAR FROM 06/08/2011 - 12/31/2011.ExplanationTxt

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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,610OtherCostOrOtherBasisAmt
Depreciation$7,688DepreciationAmt
Book Value$19,922BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$19,922TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescVISION FUNDDesc
Book Value$510,145BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$510,145TotalBookValueSecuritiesAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonJOHN BURTPersonNm
Relationship With OrgBOARD MEMBERRelationshipWithOrgTxt
Loan PurposeCASH FLOWLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$57,464OriginalPrincipalAmt
Balance Due$57,464BalanceDueAmt
Default0DefaultInd
Board Or Committee Approval0BoardOrCommitteeApprovalInd
Written Agreement0WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$57,464TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonJOHN BURTPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionBOARD MEMBERRelationshipDescriptionTxt
Transaction$18,987TransactionAmt
TransactionLEGAL & MANAGEMENT SERVICESTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE BOARD OF DIRECTORS SHALL BE AS THE MEMBERS. WHEREVER IN THE LAW ACTION BY THE MEMBERS IS REQUIRED, AN ACTION BY THE BOARD SHALL BE DEEMED THE ACT OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF THE BOARD AND EACH DIRECTOR SO ELECTED SHALL HOLD OFFICE FOR A TERM OF ONE YEAR, UNTIL HIS OR HER SUCCESSOR HAS BEEN ELECTED AND QUALIFIED, OR UNTIL HIS OR HER EARLIER DEATH, RESIGNATION OR REMOVAL.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 HAS BEEN REVIEWED BY A GROUP OF PERSONS AUTHORIZED TO REVIEW FINANCIAL AND AUDIT MATTERS PRIOR TO FILING. THE FINAL FORM 990 (FILED WITH THE IRS) WILL BE AVAILABLE AT THE NEXT MEETING OF THE BOARD FOR INSPECTION. IN ADDITION, UPON REQUEST OF ANY BOARDMEMBER, A COPY WILL BE PROVIDED. IF THERE ARE ANY MATERIAL CHANGES, AN AMENDED FORM 990 WILL BE FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION ENFORCES THE CONFLICT OF INTEREST POLICY BY MONITORING KNOWN RELATIONSHIPS, QUESTIONNAIRES, AND NOTING ANY CHANGES IN DISCLOSED INFORMATION. ANY CONFLICT IS REVIEWED BY THE BOARD BEFORE A DECISION IS MADE AS TO WHETHER TO APPROVE THE TRANSACTION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTING FEES: PROGRAM SERVICE EXPENSES 41,383. MANAGEMENT AND GENERAL EXPENSES 36,909. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,292.
FORM 990, PART XI, LINE 9:TRANSITION FROM MARION INSTITUTE 658,882.
PART XI - LINE 9TRANSITION FROM MARION INSTITUTE FROM 2009-2014, CLA WAS OPERATING AS A PROGRAM OF MARION INSTITUTE, A NON-PROFIT INCUBATOR. FROM 1 APRIL 2014, CLA BEGAN OPERATING AUTONOMOUSLY UNDER THE LEGAL ENTITY "LIVING ARTS INTERNATIONAL". ON 31 MARCH 2014, THE CLOSING NET ASSETS ($659K) OF "CLA- A PROGRAM OF THE MARION INSTITUTE" (MI) WAS TRANSFERRED TO "CLA - AN AUTONOMOUS ENTITY LEGALLY REGISTERED AS LIVING ARTS INTERNATIONAL". THIS IS WHY THERE IS AN ADJUSTMENT TO NET ASSETS OF THIS AMOUNT DURING THE PERIOD. THE INCOME AND EXPENSES MENTIONED IN THE FORM DO NOT INCLUDE THOSE FROM JANUARY TO MARCH 2014 AS THEY HAVE BEEN COVERED IN THE MARION INSTITUTE EQUIVALENT FORM 990. THERE ARE MANY ONE OFF TRANSACTIONS IN THE PERIOD COVERED BY THIS RETURN DUE TO THE TRANSITION IN EXPENSES AND A CREDITOR OWED THE MI AS OF THE CUT-OFF DATE WHICH WAS REPAID IN THE PERIOD.

Comments

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