Civic Intelligence

Liveonny Foundation

990 • Fiscal year 2016 • EIN 47-5156525

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 08, 2017

460 W 34th Street Floor 15New York, NY 10001

(646) 291-4444

Siviq Scores

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

Liabilities / Assets

39th percentile

0.06x

Higher debt load relative to assets than 39% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$939,609

No earlier filing loaded for comparison.

Net Assets

$880,043

No earlier filing loaded for comparison.

Liabilities

$59,566

No earlier filing loaded for comparison.

Revenue

$1,169,759

No earlier filing loaded for comparison.

Expenses

$289,716

No earlier filing loaded for comparison.

Net Income

$880,043

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $939,609Liabilities 2016: $59,566Net Assets 2016: $880,0432016Assets 2017: $1,166,919Liabilities 2017: $122,791Net Assets 2017: $1,044,1282017Assets 2018: $1,410,535Liabilities 2018: $82,854Net Assets 2018: $1,327,6812018Assets 2019: $1,772,890Liabilities 2019: $170,418Net Assets 2019: $1,602,4722019Assets 2020: $1,047,097Liabilities 2020: $60,307Net Assets 2020: $986,7902020Assets 2021: $1,154,918Liabilities 2021: $193,544Net Assets 2021: $961,3742021Assets 2022: $939,683Liabilities 2022: $158,954Net Assets 2022: $780,7292022Assets 2023: $831,369Liabilities 2023: $126,420Net Assets 2023: $704,9492023Assets 2024: $1,275,085Liabilities 2024: $128,595Net Assets 2024: $1,146,4902024

Highlighted filing

2016

Assets$939,609
Liabilities$59,566
Net Assets$880,043

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2016: $1,169,759Expenses 2016: $289,716Net Income 2016: $880,0432016Revenue 2017: $911,115Expenses 2017: $747,030Net Income 2017: $164,0852017Revenue 2018: $901,535Expenses 2018: $617,982Net Income 2018: $283,5532018Revenue 2019: $1,067,894Expenses 2019: $793,103Net Income 2019: $274,7912019Revenue 2020: $55,897Expenses 2020: $671,579Net Income 2020: -$615,6822020Revenue 2021: $655,150Expenses 2021: $680,566Net Income 2021: -$25,4162021Revenue 2022: $758,359Expenses 2022: $939,004Net Income 2022: -$180,6452022Revenue 2023: $912,973Expenses 2023: $988,753Net Income 2023: -$75,7802023Revenue 2024: $1,028,491Expenses 2024: $586,950Net Income 2024: $441,5412024

Highlighted filing

2016

Revenue$1,169,759
Expenses$289,716
Net Income$880,043
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$1,381,135
Mission and Program Overview

Mission

To promote, advance and inspire organ, eye and tissue donation in new york by raising and deploying charitable contributions for education, research and foundation grants which will make a meaningful difference for new york's diverse transplant community, including those who have received and those waiting for precious life-saving organs.

To complement and advance liveonny's extraordinary efforts to save lives through transplantation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$919,191-
Prepaid Expenses and Deferred Charges-$20,418-
Total Assets$0$939,609▲ $939,609
Liabilities
Other Liabilities$0$58,078▲ $58,078
Accounts Payable and Accrued Expenses-$1,488-
Total Liabilities$0$59,566▲ $59,566
Net Assets / Fund Balance
Unrestricted Net Assets-$880,043-
Total Net Assets Fund Balance$0$880,043▲ $880,043
Total Liabilities and Net Assets / Fund Balance$0$939,609▲ $939,609
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lee PerlmanChair
Helen IrvingPresident and CEO
Dr Sander FlormanVice Chair
Bruce C Vladeck PhdBoard Member
Gene BonibergerBoard Member
Nancy MazzolaBoard Member
Robert AnelloBoard Member
Stuart D ZaroBoard Member
William DacuntoBoard Member
Heidi EvansExecutive Director
Dr Lloyd RatnerSecretary
Peter HutchingsTreasurer
James ArandaVP Administration/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,168,911
Program Service Revenue
$0
Investment Income
$848
Other Revenue
$0
All Other Contributions
$501,208
Change in Net Assets
$880,043

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,169,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$211,376
Total Revenue per Audited Statements
$1,381,135
Total Revenue per Form 990
$1,169,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,630
Other Expenses$136,086
Total Fundraising Expense$8,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$111,794$24,365$7,166$143,325
Fees for Services Accounting$52,958$14,937-$67,895
Advertising$34,916--$34,916
Occupancy$12,475$2,718$800$15,993
Payroll Taxes$8,038$1,752$515$10,305
Conferences and Meetings$3,498$986-$4,484
Insurance$2,713$766-$3,479
Office Expenses$2,170$613-$2,783
Travel$1,571$443-$2,014
Fees for Services Legal$1,521$429-$1,950
Information Technology$462$130-$592
Other Expenses$175$50-$225
Total Functional Expenses$233,659$47,576$8,481$289,716

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$501,092
Expenses per Audited Statements$289,716
Total Expenses per Form 990$289,716
Expenses Not Reported on Form 990$211,376
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$211,376
Fundraising Gross Income$211,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Donate-8 Event$879,079$211,376$211,376$0
Total Events$879,079$211,376$211,376$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Liveonny Inc.$58,078
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization's form 990 is reviewed by the board and approved by the executive director prior to signing.

Form 990, Part VI, Section B, Line 12C

Each year the organization circulates conflict of interest forms to board members and ensures that they are completed. Copies of these forms are maintained by the director of human resources and executive assistant of its related organization, liveonny.

Form 990, Part VI, Section B, Line 15A

The compensation of the foundation's executive director included a review and approval by the board of directors, and a compensation survey of the compensation structures of other similar organizations. The last such review and survey was conducted in 2016.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Liveonny Foundation
EIN
47-5156525
Phone
6462914444
Address
460 W 34TH STREET FLOOR 15, NEW YORK, NY 10001

Signing Officer

Name
James Aranda
Title
CFO
Phone
6462914444
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Evans
Formed
2015
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Jones Maresca & Mcquade Pa
Address
10500 LITTLE PATUXENT PARKWAY SUITE, 770, COLUMBIA, MD 21044
Preparer
David Jones
Phone
4108840220
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its audit oversight process or selection process of an independent accountant during the tax year.

Financial Statement Notes

PART X, LINE 2:

The foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 211,376.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 211,376.

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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0880043
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01168911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01168911
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0848
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0848
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0690701
IRS990ScheduleA/SubstantialContributorsTotAmt0478210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01168911
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01168911
IRS990ScheduleA/TotalSupportAmt01169759
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt0211376
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0289716
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0211376
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO LIVEONNY INC.
IRS990ScheduleD/OtherRevenueAmt0211376
IRS990ScheduleD/RevenueNotReportedAmt0211376
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01169759
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENT EXPENSES 211,376.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES 211,376.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0289716
IRS990ScheduleD/TotalLiabilityAmt058078
IRS990ScheduleD/TotalRevenuePerForm990Amt01169759
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01381135
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0501092
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0667703
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0667703
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0211376
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DONATE-8 EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0879079
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0879079
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0211376
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0211376
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0211376
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0211376
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S EXECUTIVE DIRECTOR, HEIDI EVANS, WAS COMPENSATED $157,255 IN SALARY AND BENEFITS BY LIVEONNY, INC., AN AFFILIATED BUT UNRELATED ORGANIZATION. THE CFO AND PRESIDENT/CEO ARE ALSO COMPENSATED BY LIVEONNY, INC.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, SECTION A:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE BOARD AND APPROVED BY THE EXECUTIVE DIRECTOR PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE ORGANIZATION CIRCULATES CONFLICT OF INTEREST FORMS TO BOARD MEMBERS AND ENSURES THAT THEY ARE COMPLETED. COPIES OF THESE FORMS ARE MAINTAINED BY THE DIRECTOR OF HUMAN RESOURCES AND EXECUTIVE ASSISTANT OF ITS RELATED ORGANIZATION, LIVEONNY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE FOUNDATION'S EXECUTIVE DIRECTOR INCLUDED A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, AND A COMPENSATION SURVEY OF THE COMPENSATION STRUCTURES OF OTHER SIMILAR ORGANIZATIONS. THE LAST SUCH REVIEW AND SURVEY WAS CONDUCTED IN 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0939609
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0939609
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01168911
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08481
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt059566
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt059566
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0880043
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0233659
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01169759
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0939609
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0443
IRS990/TravelGrp/ProgramServicesAmt01571
IRS990/TravelGrp/TotalAmt02014
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0880043
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0460 W 34TH STREET FLOOR 15
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010001

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