Civic Intelligence

Ponheary Ly Foundation

990 • Fiscal year 2022 • EIN 20-4277315

Oct 01, 2021 to Sep 30, 2022 • Filed on May 12, 2023

PO Box 17034Austin, TX 78760

(512) 589-3921

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

33rd percentile

-0.7%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

46th percentile

$44,442

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

45th percentile

-0.3%

Faster asset growth than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-8.5%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,754,635

Down $6,138 (-0.3%) from 2021

Net Assets

Down

$1,754,635

Down $6,138 (-0.3%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$918,605

Down $84,987 (-8.5%) from 2021

Expenses

Up

$925,279

Up $154,546 (+20%) from 2021

Net Income

Down

-$6,674

Down $239,533 (-103%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $175,045Liabilities 2010: $0Net Assets 2010: $175,0452010Assets 2011: $283,554Liabilities 2011: $0Net Assets 2011: $283,5542011Assets 2012: $453,230Liabilities 2012: $0Net Assets 2012: $453,2302012Assets 2013: $593,617Liabilities 2013: $0Net Assets 2013: $593,6172013Assets 2014: $843,648Liabilities 2014: $0Net Assets 2014: $843,6482014Assets 2015: $1,175,943Liabilities 2015: $0Net Assets 2015: $1,175,9432015Assets 2016: $1,083,209Liabilities 2016: $0Net Assets 2016: $1,083,2092016Assets 2017: $1,251,479Liabilities 2017: $0Net Assets 2017: $1,251,4792017Assets 2018: $1,320,771Liabilities 2018: $0Net Assets 2018: $1,320,7712018Assets 2019: $1,391,692Liabilities 2019: $0Net Assets 2019: $1,391,6922019Assets 2020: $1,532,717Liabilities 2020: $0Net Assets 2020: $1,532,7172020Assets 2021: $1,760,773Liabilities 2021: $0Net Assets 2021: $1,760,7732021Assets 2022: $1,754,635Liabilities 2022: $0Net Assets 2022: $1,754,6352022Assets 2023: $1,698,023Liabilities 2023: $0Net Assets 2023: $1,698,0232023Assets 2024: $2,030,375Liabilities 2024: $0Net Assets 2024: $2,030,3752024

Highlighted filing

2022

Assets$1,754,635
Liabilities$0
Net Assets$1,754,635

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $160,4912010Expenses 2011: $191,3332011Expenses 2012: $223,7502012Revenue 2013: $450,379Expenses 2013: $312,770Net Income 2013: $137,6092013Revenue 2014: $643,313Expenses 2014: $393,845Net Income 2014: $249,4682014Revenue 2015: $770,152Expenses 2015: $437,857Net Income 2015: $332,2952015Revenue 2016: $383,265Expenses 2016: $434,704Net Income 2016: -$51,4392016Revenue 2017: $796,206Expenses 2017: $652,061Net Income 2017: $144,1452017Revenue 2018: $644,239Expenses 2018: $575,391Net Income 2018: $68,8482018Revenue 2019: $806,121Expenses 2019: $741,648Net Income 2019: $64,4732019Revenue 2020: $999,088Expenses 2020: $855,845Net Income 2020: $143,2432020Revenue 2021: $1,003,592Expenses 2021: $770,733Net Income 2021: $232,8592021Revenue 2022: $918,605Expenses 2022: $925,279Net Income 2022: -$6,6742022Revenue 2023: $566,615Expenses 2023: $497,149Net Income 2023: $69,4662023Revenue 2024: $942,133Expenses 2024: $753,784Net Income 2024: $188,3492024

Highlighted filing

2022

Revenue$918,605
Expenses$925,279
Net Income-$6,674
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$918,605
Mission and Program Overview

Mission

The organization supports the education of 2743 students who live in rural poverty in northwest Cambodia.

The organization supports the education of 2800 students who live in rural poverty in northwest Cambodia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,127,710$1,282,316▲ $154,606
Cash and Non-Interest-Bearing Accounts$633,063$472,319▼ $160,744
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,760,773$1,754,635▼ $6,138
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,760,773$1,754,635▼ $6,138
Total Net Assets Fund Balance$1,760,773$1,754,635▼ $6,138
Total Liabilities and Net Assets / Fund Balance$1,760,773$1,754,635▼ $6,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori CarlsonPresidentFT$31,500$12,942$44,442

Board Members and Trustees

NameTitle
Sharon MiroSecretary
Nina DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$913,761
Program Service Revenue
$0
Investment Income
$4,836
Other Revenue
$8
All Other Contributions
$913,761
Change in Net Assets
$-6,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$828,917
Salaries, Compensation, and Employee Benefits$96,362
Total Fundraising Expense$38,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$198,030$0$0$198,030
Occupancy$104,217$10,826$0$115,043
Other Salaries and Wages$47,784$30,892$0$78,676
Other Expenses$48,223$0$0$48,223
Information Technology$47,906$0$0$47,906
Advertising$0$0$38,680$38,680
Other Employee Benefits$4,109$8,489$0$12,598
Office Expenses$2,224$9,913$0$12,137
Travel$0$9,224$0$9,224
Fees for Services Accounting$0$5,146$0$5,146
Payroll Taxes$0$5,088$0$5,088
Fees for Services Other$0$4,055$0$4,055
Total Functional Expenses$802,966$83,633$38,680$925,279
International Activity

International Summary

Offices
1
Employees
22
Spending
$925,279

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and PacificSchool and ServicesEducation122$925,279
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ponheary Ly Foundation
EIN
20-4277315
Phone
5125893921
Address
PO Box 17034, Austin, TX 78760

Signing Officer

Name
Lori Carlson
Title
President
Signed
2023-05-12

Organization Details

Formed
2006
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
4

Preparer

Firm
Montemayor Britton Bender Pc
Address
2110 B Boca Raton Suite B 102, Austin, TX 78747
Preparer
Arturo Montemayor III
Phone
5124420380
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B:

The Board of Directors reviews the Form 990 during a special Board meeting before the return is filed.

Pt VI, Line 12C:

Once per year during quarterly Board meetings, the policy is reviewed and board members are asked to discuss any compliance issues.

Pt VI, Line 15A:

For the President, a survey was taken in Siem Reap among same type personnel at similarly sized US charities. That average was between $35,000-50,000 per year. Cost of living analysis for living in Siem Reap is done annually and that average is around $20,000 per year in 2014.

Pt VI, Line 15B:

For Key Employees, a survey was taken in Siem Reap among same type personnel at similarly sized US charities. That average was between $20,000-25,000 per year. Cost of living analysis for living in Siem Reap is done annually and that average is around $20,000 per year in 2014.

Pt VI, Line 19:

Interested parties can contact us through the website for a copy of any financial or organizational document.

Pt III, Line 4D:

Expenses: $164,344 including grants of: $0 Revenue: $0. Description: Bicycles are awarded to graduating 6th graders so that they might transport themselves to secondary school, often quite far from their villages. Other expenses include repairs and improvements. Two dormitories are operated for high school students.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0623705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0544998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0644913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0668956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0584618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03067190
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015453
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010588
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt066100
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50000
IRS990ScheduleA/PublicSupportPY170Pct00.74440
IRS990ScheduleA/PublicSupportTotal170Amt01566776
IRS990ScheduleA/SubstantialContributorsTotAmt01500414
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0623705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0544998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0644913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0668956
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0584618
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03067190
IRS990ScheduleA/TotalSupportAmt03133290
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt022
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0925279
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Education
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0School and Services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt022
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0925279
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The organization is not a grantmaker.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1The organization is not a grantmaker.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 2:
IRS990ScheduleF/TotalEmployeeCnt022
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0925279
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors reviews the Form 990 during a special Board meeting before the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Once per year during quarterly Board meetings, the policy is reviewed and board members are asked to discuss any compliance issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2For the President, a survey was taken in Siem Reap among same type personnel at similarly sized US charities. That average was between $35,000-50,000 per year. Cost of living analysis for living in Siem Reap is done annually and that average is around $20,000 per year in 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3For Key Employees, a survey was taken in Siem Reap among same type personnel at similarly sized US charities. That average was between $20,000-25,000 per year. Cost of living analysis for living in Siem Reap is done annually and that average is around $20,000 per year in 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Interested parties can contact us through the website for a copy of any financial or organizational document.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Expenses: $164,344 including grants of: $0 Revenue: $0. Description: Bicycles are awarded to graduating 6th graders so that they might transport themselves to secondary school, often quite far from their villages. Other expenses include repairs and improvements. Two dormitories are operated for high school students.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt III, Line 4d:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01760773
IRS990/TotalAssetsEOYAmt01754635
IRS990/TotalAssetsGrp/BOYAmt01760773
IRS990/TotalAssetsGrp/EOYAmt01754635
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0913761
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038680
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083633
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0802966
IRS990/TotalFunctionalExpensesGrp/TotalAmt0925279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01760773
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01754635
IRS990/TotalOtherCompensationAmt012942
IRS990/TotalOtherProgSrvcExpenseAmt0291823
IRS990/TotalProgramServiceExpensesAmt0802966
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt031500
IRS990/TotalRevenueGrp/ExclusionAmt04844
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0918605
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.94$0.75$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.57$0.50$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.92$0.93$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.00$0.77$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$1.00$0.86$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.81$0.74$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.64$0.58$0.07
2017Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$0.80$0.65$0.14
2016Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.38$0.43$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.77$0.44$0.33
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.64$0.39$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.45$0.31$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.16