Ling Foundation

990PF • Fiscal year 2020 • EIN 81-1052527

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 12, 2021

Organization Profile

840 SE Main StSimpsonville, SC 29681

(864) 967-6009

Siviq Scores

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

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • <$500k nonprofits • Source year 2020

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • <$500k nonprofits • Source year 2020

3.4%

Higher net margin than 49% of similar nonprofits.

2020 filings • <$500k nonprofits • Source year 2020

Higher top officer pay than 77% of similar nonprofits.

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

2020 filings • <$500k nonprofits • Source year 2020

13%

Faster asset growth than 66% of similar nonprofits.

2020 filings • <$500k nonprofits • Annualized from 2019 to 2020

8.6%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet

Liabilities / Assets58th percentile

Assets

$139,222

Up $16,370 (+13%) from 2019

Net Assets

$139,222

Up $16,370 (+13%) from 2019

Liabilities

Flat

Flat from 2019

Revenue And Expenses

Liabilities / Revenue57th percentile Net Margin49th percentile

Revenue

$474,933

Up $37,571 (+8.6%) from 2019

Expenses

$458,563

Up $44,240 (+11%) from 2019

Net Income

Down

$16,370

Down $6,669 (-29%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

Highlighted filing

2020

Assets$139,222

Liabilities$1

Net Assets$139,222

Open 2020 Filing

Operations Trend

Revenue Growth73rd percentile

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

Highlighted filing

2020

Revenue$474,933

Expenses$458,563

Net Income$16,370

Open 2020 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2020 to Dec 31, 2020
Signed: Feb 12, 2021
Return Version: 2020v4.0

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Katherine Ling	President	-	$0	-	-
Wilson Ling	Vice President	-	$0	-	-
Rachel Lee	Treasurer	-	$0	-	-
Anthony de Barros Ling	Vice President	-	$0	-	-
Robert Lee	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Ling Foundation
EIN: 81-1052527
Phone: 8649676009
Address: 840 SE Main St, Simpsonville, SC 29681

Signing Officer

Name: Katherine Ling
Title: President
Signed: 2021-02-12
Discuss with paid preparer: Yes

Preparer

Firm: Joseph P Handy CPA Plc
Address: 12000 BISCAYNE BLVD STE 405, NORTH MIAMI, FL 33181
Preparer: Joseph P Handy
Phone: 3058959939

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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm	6	Flavia Furlan
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm	13	Zora Motta Fayal De Lyra
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	3	Chicago
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	4	Stanford
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	5	Evvanston
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	6	Brooklyn
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	7	New York
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	8	New York
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	9	Evanstown
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	10	Stanford
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	11	New York
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	12	New York
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	DC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	1	RI
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	2	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	3	IL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	4	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	5	IL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	6	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	7	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	8	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	9	IL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	10	CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	11	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	12	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	20073
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	1	02912
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	2	10027
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	3	60616
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	4	94305
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	5	60201
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	6	11215
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	7	10027
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	8	10027
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	9	60201
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	10	94305
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	11	10003
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	12	10027
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	454598
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	410630
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	457000
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt	0	280000
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt	0	77000
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	1679228
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	454598
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	410630
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	457000
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt	0	280000
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt	0	77000
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	454598
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	454598
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	1679228
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	1224630
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/AddressLine1Txt	0	Mare Street 148-150 Flat 39
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/AddressLine1Txt	1	Rua Siqueira Campos 1163 7 A
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/CityNm	0	London
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/CityNm	1	Porto Alegre
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/CountryCd	0	UK
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/CountryCd	1	BR
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/ForeignPostalCd	0	E83SH
IRS990ScheduleB/ContributorInformationGrp/ContributorForeignAddress/ForeignPostalCd	1	90010-001
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	1
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	1	2
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	2	3
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	3	4
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	0	Brazillian-American Chamber of Comm
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	1	Fitesa Simpsonville Inc
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	2	Fernando Martins
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	3	Rosa Ling
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	0	485 Madison Ave 4
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	1	840 SE Main Street
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	0	New York
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	1	Simpsonville
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	0	NY
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	1	SC
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	0	10022
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	1	29681
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	1	X
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	2	X
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	3	X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	40000
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	1	350000
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	2	7000
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	3	60000
IRS990ScheduleB/GeneralRuleInd	0	X
IRS990ScheduleB/Organization501c3ExemptPFInd	0	X
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	Bank service charges
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	1465
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd	0	FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	2
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Katherine Ling
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2021-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Ling Foundation
ReturnHeader/Filer/BusinessNameControlTxt	0	LING
ReturnHeader/Filer/EIN	0	811052527
ReturnHeader/Filer/PhoneNum	0	8649676009
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	840 SE Main St
ReturnHeader/Filer/USAddress/CityNm	0	Simpsonville
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SC
ReturnHeader/Filer/USAddress/ZIPCd	0	29681
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	050572300
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	JOSEPH P HANDY CPA PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	12000 BISCAYNE BLVD STE 405
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	NORTH MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	33181
ReturnHeader/PreparerPersonGrp/PhoneNum	0	3058959939
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Joseph P Handy
ReturnHeader/ReturnTs	0	2021-02-12T10:15:06-08:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	Katherine
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	Ling
ReturnHeader/TaxPeriodBeginDt	0	2020-01-01
ReturnHeader/TaxPeriodEndDt	0	2020-12-31
ReturnHeader/TaxYr	0	2020

Document Assets

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Filings

Displayed year

2020 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $139,222
Liabilities: $1
Net assets: $139,222
Revenue: $474,933
Expenses: $458,563
Net income: $16,370

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.	$2.46	$0.00	$2.46	$1.87	$1.92	$0.06
2023Detailed filing. Detailed filing data is available for this year.	$2.52	$0.00	$2.52	$6.38	$5.64	$0.74
2022Detailed filing. Detailed filing data is available for this year.	$1.78	$0.00	$1.78	$4.15	$6.74	$2.59
2021Detailed filing. Detailed filing data is available for this year.	$4.36	$0.00	$4.36	$6.88	$3.91	$2.97
2020Detailed filing. Detailed filing data is available for this year.	$1.39	$0.00	$1.39	$4.75	$4.59	$0.16
2019Detailed filing. Detailed filing data is available for this year.	$1.23	$0.00	$1.23	$4.37	$4.14	$0.23
2018Detailed filing. Detailed filing data is available for this year.	$1.00	$0.00	$1.00	$0.92	$4.61	$3.69
2017Detailed filing. Detailed filing data is available for this year.	$4.69	$0.00	$4.69	$4.96	$2.84	$2.12
2016Detailed filing. Detailed filing data is available for this year.	$2.57	$0.00	$2.57	$3.66	$1.08	$2.57