The Liger Charitable Foundation Dba Liger Leadership Academy Foundation

Nonprofit profile at a glance

EIN
800449252
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-PF 2015
Location
Venice, FL, USA
Phone
2122553234
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$103,923
Expenses
$462,574
Assets
$2,671,166
Liabilities
$3,921,770

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • AGNIESZKA TYNKIEWICZ-GILE (PRESIDENT/SECY)

People named in this filing

  • TREVOR GILE (CHAIRMAN)
  • MARTIN TIMMINS (TREASURER)
  • MONTE SNIDER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Creating a brighter future by realizing the potential of a promising child. The liger charitable foundation supports education of promising youth of today to develop socially conscious, entrepreneurial leaders of tomorrow. Our students are catalysts for effective change in their local, national and international communities. As global economic inequality and wealth disparity continue to grow, liger recognizes the critical need to identify and develop these future leaders. We believe that a meaningful investment in the right few will change the lives of many.

What it reported doing in 2024

The liger charitable foundation's primary project is the liger leadership academy (lla) in phnom penh, cambodia. In 2024-25 lla partnered with the american university of phnom penh to provide full residential and educational scholarships to 60 students. As part of these scholarships, students received a comprehensive, internationally competitive education with a focus on innovative leadership, stem, and entrepreneurship, as well as room and board, clothing, health care and insurance, vaccinations, transportation and school supplies. Additionally, the liger charitable foundation provided loans to six lla alumni for university tuition, fees, room, board, education supplies, transportation and other general living expenses.students were taught essential subject classes and project based learning modules called explorations. Many of these hands-on, interdisciplinary projects were aimed at problem-solving and creating positive change in cambodia and required students to interact with local communities. Students took trips off-campus for research, community surveying, project implementation and networking; in addition, students traveled for international stem competitions. Students are asked to commit to improving cambodia while at school and after graduation. At the conclusion of each school year, every student must answer the question: how did i help change cambodia? The goal is to assist in the development of cambodia by amplifying the human potential of its youth - molding well-rounded, educated and empathetic graduates who have the ability and commitment to transform their country.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 75
  • Accountability: 59
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.5%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -345.1%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 5.77; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 1.47; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $285K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 8 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.