2024-11-13T16:56:32+00:00 2024-07-31 363990892 Capin Crouse LLP 3200 E Guasti Road Suite 230 Ontario CA 91761 990 2023-08-01 233015092 LCC International Fund Inc LCCI 8556555185 28 Penn Square Lancaster PA 17603 David Wallace Chairman 8556555185 2024-11-13 true true Shannon Maynard P01585823 5055022746 2024-11-13 2023 2024-10-15 13:58:12Z David Wallace 28 Penn Square Lancaster PA 17603 1546868 false X www.lcc.lt X 1999 PA LCC promotes Christian post-secondary education in Lithuania and elsewhere. 6 6 40 8 0 0 1135434 1137479 225224 271297 78656 117918 0 0 1439314 1526694 1381860 1050602 0 0 33235 29779 0 0 0 285364 260580 1700459 1340961 -261145 185733 1527974 1708190 31749 29624 1496225 1678566 The LCC International Fund, Inc. Is a non-profit organization that promotes Christian post-secondary education in Lithuania, Eastern Europe, and Central Asia. false false 1220031 1050602 271297 Provides financial assistance for operations and staff at LCC International University, a Christian liberal arts university in Lithuania, serving 621 students from over 59 countries. 1220031 true true false false false false false false true false true false false true false true false false true true true false false false false false false false false false false false false false false false false false false false false false true false false false true 23 0 true 40 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false GA HI IL MD MI MN NH ND PA SC TN UT VA WI X Susan Whidden 8556555185 28 Penn Square Lancaster PA 17603 X David Wallace Board Chair (Part Year) 1.0 1.0 X X 0 0 0 John Ward Treasurer 2.0 X X 0 0 0 Allon Lefever Director 1.0 1.0 X 0 0 0 Jakuboviene Ausrsa Director 1.0 X 0 0 0 John McQuaig Director 1.0 1.0 X 0 0 0 John Reynolds Director 1.0 1.0 X 0 0 0 Merrill Ewert Director 1.0 1.0 X 0 0 0 0 0 0 0 false false false 0 1137479 10151 1137479 Tuition and fees 900099 271297 271297 0 0 0 0 271297 87919 87919 0 0 50173 20174 29999 0 29999 29999 0 0 0 0 0 1526694 271297 0 117918 1050602 1050602 0 0 26055 6514 19541 3724 1495 2229 22095 22095 918 918 93266 66629 26637 0 5415 5415 34576 4546 30030 12067 12067 1571 1571 87511 76970 10541 1953 1953 Professional Development 1208 1208 0 0 0 0 1340961 1220031 120930 0 156401 223354 0 0 0 0 0 24496 26048 0 0 0 0 1347077 1458788 0 0 0 1527974 1708190 20965 14427 1800 3800 0 0 8984 11397 31749 29624 X -202537 -149844 1698762 1828410 1496225 1678566 1527974 1708190 X 185733 -3392 X false true X true false X 832591 1077929 1576788 1135434 1137479 5760221 0 0 832591 1077929 1576788 1135434 1137479 5760221 701866 5058355 35165 23286 64804 45062 87919 256236 0 0 0 0 0 0 0 6016457 1155668 0.8408 0.8189 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1347077 43966 117918 50173 1458788 1225922 105546 80485 64876 1347077 1222226 154480 -105816 44968 1225922 809194 225532 224536 37036 1222226 746396 59392 33963 30557 809194 0.0 1.0 0.0 false false Assets held for Endowments 1458788 F 1458788 Due to Related Organization 11397 11397 1526694 0 0 1526694 0 0 1526694 1344353 3392 3392 1340961 0 0 1340961 Schedule D, Part V, Line 4 Intended uses of endowment funds The Organization's endowments consist of several donor-restricted funds. The funds are donor-restricted for LCC International University scholarships and other LCC International University related purposes. Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Exchange of currency loss - 3392 true Europe (Including Iceland and Greenland) 1 40 Grantmaking Grants to recipients. 1050602 1 40 0 0 1 40 1050602 0 1050602 Europe (Including Iceland and Greenland) Faculty Support and Student Aid 1050602 Wire 1 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds LCC International Fund, Inc. (LCC) transfers funds to a bank account for LCC International University (a foreign nonprofit.) This bank account is then used by LCC to cover University expenditures. Most members of the US charity's board of directors are board members of the University. They attend board meetings twice per year and are given complete and comprehensive materials covering all aspects of the University, including financials and documents with specific detail on the allocation and use of grant funds. The US charity directors maintain complete control of charity funds and set policy and criteria for fund distribution. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Form 990, Part VI, Line 15 The organization does not compensate any officers or key employees. Therefore, these lines were answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body The 990 is prepared by an independent CPA firm and is reviewed in detail by the Chairman and the board of directors prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Chairman and the Treasurer are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, Line 3 The grants reported on Part IX, Line 3 include compensation for work done abroad for the related entity, LCC International University. LCC International Fund, Inc. provides payroll services for these employees including filing their W-2s; however, the employees work under the discretion of the related University. LCC Fund accounts for this compensation expense as grants to the University. Compensation expense reported on the Form 990, Part IX, lines 7 & 10 represents the compensation of employees who work solely for LCC International Fund, Inc. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Exchange of Currency gain/loss - -3392; Schedule F, Part I, Line 3(e) Specific type of service in Region: Grants are sent overseas to help support Christian post-secondary education in Lithuania and elsewhere. Payments for program services occur when tuition payments are made to LCC International Fund by U.S. students for their attendance at LCC International University, a related organization, in Lithuania. The tuition payments made to LCC Fund are remitted to LCC University via wire transfer. LCC International University Kretingos g 36 Klaipeda LH 92307 Post-secondary Christian education LH 501(c)(3) 2 NA false LCC International Fund Inc PO Box 2142 Abbotsford CA V2T3X Support Christian education in Lithuania and elsewhere CA 501(c)(3) 7 LCC International University false false true false false true false false false false false false true false false true false false true true