BETA

LIVA FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LIVA FOUNDATION (EIN 84-4974985)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202601349349101950
Schema version
2025v4.0
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)
Return2026-05-14T10:45:08-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Line110 SPRINGBROOK RDAddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

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 1156AddressLine1Txt
CityPAWCATUCKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06379ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIMOTHY CROWLEYPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2033189333PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDONALD S BRODEUR JRPreparerPersonNm
PTINP00447959PTIN
Phone8603884627PhoneNum
Preparation2026-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,159,788FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$971ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$3,911InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$3,911InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$21,999DividendsRevAndExpnssAmt
Dividends Net Invst Incm$21,999DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$65NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$65GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$65CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$26,946TotalRevAndExpnssAmt
Total Net Invst Incm$25,975TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$6,340AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,170AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$3,170AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$3,656TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,656TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$15,068OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$15,068OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$25,064TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$21,894TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,170TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$65,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$65,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$90,064TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$21,894TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$68,170TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$63,118ExcessRevenueOverExpensesAmt
Net Investment Income$4,081NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$200,219CashBOYAmt
Cash EOY$137,101CashEOYAmt
Cash EOYFMV$137,101CashEOYFMVAmt
Corporate Stock BOY$1,253,840CorporateStockBOYAmt
Corporate Stock EOY$1,253,840CorporateStockEOYAmt
Corporate Stock EOYFMV$1,022,687CorporateStockEOYFMVAmt
Total Assets BOY$1,454,059TotalAssetsBOYAmt
Total Assets EOY$1,390,941TotalAssetsEOYAmt
Total Assets EOYFMV$1,159,788TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,454,059NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,390,941NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,454,059TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,390,941TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,454,059TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,390,941TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,454,059TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$63,118ExcessRevenueOverExpensesAmt
Subtotal$1,390,941SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,390,941TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$65CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$57InvestmentIncomeExciseTaxAmt
Subtotal$57SubtotalAmt
Tax Based On Investment Income$57TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$267EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$267TotalPaymentsAndCreditsAmt
Overpayment$210OverpaymentAmt
Applied To ES Tax$210AppliedToESTaxAmt

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 1156AddressLine1Txt
CityPAWCATUCKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06379ZIPCd
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 1156AddressLine1Txt
CityPAWCATUCKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06379ZIPCd
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
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$1,014,240AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$196,156AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,210,396TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,210,396AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$18,156CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,192,240NetVlNoncharitableAssetsAmt
Minimum Investment Return$59,612MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$59,612MinimumInvestmentReturnAmt
Tax Based On Investment Income$57TaxBasedOnInvestmentIncomeAmt
Total Tax$57TotalTaxAmt
Distributable Before Adj$59,555DistributableBeforeAdjAmt
Distributable Before Ded$59,555DistributableBeforeDedAmt
Distributable As Adjusted$59,555DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$68,170ExpensesAndContributionsAmt
Qualifying Distributions$68,170QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$59,555DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$5,108ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$5,668ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$7,311ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$3,060ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$21,147TotalExcessDistributionCyovAmt
Qualifying Distributions$68,170QualifyingDistributionsAmt
Applied To Current Year$59,555AppliedToCurrentYearAmt
Remaining Distri From Corpus$8,615RemainingDistriFromCorpusAmt
Total Corpus$29,762TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$29,762ExcessDistriCyovToNextYrAmt
Excess From Year4$5,108ExcessFromYear4Amt
Excess From Year3$5,668ExcessFromYear3Amt
Excess From Year2$7,311ExcessFromYear2Amt
Excess From Year1$3,060ExcessFromYear1Amt
Excess From Current Year$8,615ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
KHAN ACADEMY
PO BOX 1630MOUNTAIN VIEWCA94042PCGENERAL FUND$7,500
DOCTORS WITHOUT BORDERS
40 RECTOR STREETNEW YORKNY10006PCGENERAL FUND$37,50016TH FLOOR
WINGS FOR LIFE SPINAL CORD RESEARCH
1630 STEWARD STREETSANTA MONICACA90404PCGENERAL FUND$7,500
SIGNAL FOUNDATION
650 CASTRO STREETMOUNTAIN VIEWCA94041PCGENERAL FUND$5,000SUITE 120-223
RIDGEFIELD FIRE DEPARTMENT
TOWN OF RIDGEFIELDRIDGEFIELDCT06877PCGENERAL FUND$7,500400 MAIN STREET
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$65,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,911ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$21,999ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$65ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$25,975ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$25,975TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEES(`24 FORM 990-PF)CategoryTxt
Amt$6,340Amt
Net Investment Income$3,170NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,170DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
STOCK - SEE ATTACHED$1,233,465$998,792
EXCHANGE TRADED FUNDS - SEE ATTACHED$20,375$23,895

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ADVISORY FEES MS 256$14,905$14,905
MS 256 MISC ADJUSTMENT$163$163

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAX PAIDCategoryTxt
Amt$3,656Amt
Net Investment Income$3,656NetInvestmentIncomeAmt

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