LCC INTERNATIONAL FUND INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LCC INTERNATIONAL FUND INC (EIN 23-3015092)
- Tax period
- 2012-08-01 to 2013-07-31
- Filed
- 2014-01-14
- IRS object ID
- 201420149349301192
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-14T16:27:12-06:00 | Timestamp |
| Tax Period End Date | 2013-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 92821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 233015092 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LCC International Fund Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LCCI | NameControl |
| Phone | 6268625226 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28 Penn Square | AddressLine1 |
| City | Lancaster | City |
| State | PA | State |
| ZIP Code | 17603 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John McQuaig | Name |
| Title | Treasurer | Title |
| Phone | 6268625226 | Phone |
| Date Signed | 2013-01-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Allon Lefever | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28 Penn Square | AddressLine1 |
| City | Lancaster | City |
| State | PA | State |
| ZIP Code | 17603 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 605812 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.lcc.lt | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | LCC promotes Christian post-secondary education in the Baltic and Western Russian region. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 25 | TotalNbrEmployees |
| Total Nbr Volunteers | 19 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 561074 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 601899 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3662 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3913 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 564736 | TotalRevenuePriorYear |
| Total Revenue Current Year | 605812 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 219239 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 246185 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 152085 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 145320 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 11265 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 166677 | OtherExpensePriorYear |
| Other Expenses Current Year | 133668 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 538001 | TotalExpensesPriorYear |
| Total Expenses Current Year | 525173 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 26735 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 80639 | RevenuesLessExpensesCY |
| Total Assets BOY | 294360 | TotalAssetsBOY |
| Total Assets EOY | 429089 | TotalAssetsEOY |
| Total Liabilities BOY | 7766 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 57418 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 286594 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 371671 | NetAssetsOrFundBalancesEOY |
| Mission Description | The LCC International Fund, Inc. is a non-for profit organization that promotes Chrstian post-secondary education in the Baltic and Western Russian region. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 453714 | Expense |
| Grants | 246185 | Grants |
| Description | Provided financial assistance to teachers from English-speaking countries at a Christian liberal arts university in the Baltic and Western Russian region serving 590 students from over 25 countries with a focus on the English language and business skills. | Description |
| Total Program Service Expense | 453714 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 25 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Rene Neumann | NamePerson |
| Telephone Number | 6048557051 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2413 Valewood Street | AddressLine1 |
| City | San Dimas | City |
| State | CA | State |
| ZIP Code | 91773 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Ron Mulder | ||||||
| President | 1.00 | X | X | 0 | 0 | 0 |
| Scott Barge | ||||||
| Vice President/Secretary | 2.00 | X | X | 0 | 0 | 0 |
| John McQuaig | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Allon Lefever | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| June Michealsen | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Kent Eby | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Stanley Clark | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| John Reynolds | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Bill Goff | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 601899 | AllOtherContributions |
| Total Contributions | 601899 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3913 | TotalRevenueColumn |
| Exclusion | $3,913 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 605812 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $3,913 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246185 | Total |
| Program Services | 246185 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116822 | Total |
| Program Services | 97780 | ProgramServices |
| Management And General | 19042 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7431 | Total |
| Program Services | 5820 | ProgramServices |
| Management And General | 1611 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21067 | Total |
| Program Services | 19616 | ProgramServices |
| Management And General | 1451 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51 | Total |
| Management And General | 51 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6000 | Total |
| Management And General | 6000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2880 | Total |
| Management And General | 2880 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10424 | Total |
| Management And General | 10424 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 563 | Total |
| Management And General | 563 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11040 | Total |
| Program Services | 11040 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54252 | Total |
| Program Services | 36015 | ProgramServices |
| Management And General | 6972 | ManagementAndGeneral |
| Fundraising | 11265 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23878 | Total |
| Program Services | 23878 | ProgramServices |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Program expenses | Description |
| Total | 24580 | Total |
| Program Services | 13380 | ProgramServices |
| Management And General | 11200 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 525173 | Total |
| Program Services | 453714 | ProgramServices |
| Management And General | 60194 | ManagementAndGeneral |
| Fundraising | 11265 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54833 | BOY |
| EOY | 151986 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53300 | BOY |
| EOY | 87500 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31591 | BOY |
| EOY | 4298 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 154636 | BOY |
| EOY | 185305 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 294360 | BOY |
| EOY | 429089 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7766 | BOY |
| EOY | 57418 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7766 | BOY |
| EOY | 57418 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145294 | BOY |
| EOY | 208571 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141300 | BOY |
| EOY | 163100 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 286594 | BOY |
| EOY | 371671 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 294360 | BOY |
| EOY | 429089 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 80639 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 4438 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 602758 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 538803 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 552618 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 561074 | CurrentTaxYearMinus1Year |
| Current Tax Year | 601899 | CurrentTaxYear |
| Total | 2857152 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 602758 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 538803 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 552618 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 561074 | CurrentTaxYearMinus1Year |
| Current Tax Year | 601899 | CurrentTaxYear |
| Total | 2857152 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 353556 | AmountsSubstContributorsTotal |
| Public Support Total170 | 2503596 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 10379 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5197 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2897 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3662 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3913 | CurrentTaxYear |
| Total | 26048 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2883200 | TotalSupport |
| Public Support Pertcentage170 | 0.86830 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.74520 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 154636 | BeginningOfYearBalance |
| Contributions | 21800 | Contributions |
| Investment Earnings Or Losses | 8351 | InvestmentEarningsOrLosses |
| Administrative Expenses | 518 | AdministrativeExpenses |
| End Of Year Balance | 184269 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 149874 | BeginningOfYearBalance |
| Contributions | 1600 | Contributions |
| Investment Earnings Or Losses | 3662 | InvestmentEarningsOrLosses |
| Administrative Expenses | 500 | AdministrativeExpenses |
| End Of Year Balance | 154636 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 139977 | BeginningOfYearBalance |
| Contributions | 7000 | Contributions |
| Investment Earnings Or Losses | 2897 | InvestmentEarningsOrLosses |
| End Of Year Balance | 149874 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 81991 | BeginningOfYearBalance |
| Contributions | 56790 | Contributions |
| Investment Earnings Or Losses | 1196 | InvestmentEarningsOrLosses |
| End Of Year Balance | 139977 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 52191 | BeginningOfYearBalance |
| Contributions | 28950 | Contributions |
| Investment Earnings Or Losses | 850 | InvestmentEarningsOrLosses |
| End Of Year Balance | 81991 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.88020 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11980 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Assets held for endowments | Description |
| Book Value | 185305 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 185305 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 610250 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 4438 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 4438 | RevenueNotRptdF990 |
| Revenue Subtotal | 605812 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 605812 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 525173 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 525173 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 525173 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The organization's endowments consist of several donor-restricted funds. One of the significant funds is for the purpose of providing seed money for graduating students to start businesses in Eastern Europe and Central Asia. The other funds are donor-restricted for University scholarships and other University related purposes. |
| Description of Uncertain Tax Positions Under FIN 48: | Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of July 31, 2013 and 2012, the U.S. Charity had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The U.S. Charity files information tax returns in the U.S. and various states. The U.S. Charity is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | Program Service - grant making | TypeOfActivitiesConducted |
| Specific Services Provided | Funds are sent overseas to help support Christian post-secondary education in the Baltic and western Russian region. | SpecificServicesProvided |
| Total Expenditures | 246185 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 246185 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 246185 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe | Region |
| Purpose Of Grant | Faculty support and student aid | PurposeOfGrant |
| Amount Of Cash Grant | 246185 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire transfer | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, Part I, Line 2: LCC transfers funds to a bank account for LCC International University (a foreign nonprofit). This bank account is then used by LCC to cover LCC International University expenditures in the United States and as well as, LCC International University funds transfered to Lithuania to help with operations there. |
| Method Used to Acccount for Expenditures: | Schedule F, Part I, Line 3: Foreign expenditures are accounted for according to the accrual basis of accounting using expense reports and other appropriate documentation. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | The 990 is prepared by an independent CPA firm and is reviewed by the board of directors prior to filing. |
| Form 990, Part VI, Section B, line 12c | Board members sign an "Annual Certification Statement" with regards to the conflict of interest policy. |
| Form 990, Part VI, Section C, line 19 | Available upon request. |
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