﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-29T20:09:32-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>742902112</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MONTEMAYOR BRITTON BENDER PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2110 B Boca Raton Suite B 102</AddressLine1Txt>
        <CityNm>Austin</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78747</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>204277315</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Ponheary Ly Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PONH</BusinessNameControlTxt>
      <PhoneNum>5125893921</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 17034</AddressLine1Txt>
        <CityNm>Austin</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78760</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Lori Carlson</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-07-29</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Arturo Montemayor III</PreparerPersonNm>
      <PTIN>P01388530</PTIN>
      <PhoneNum>5124420380</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY" accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" documentId="000000000000000000000000000001" referenceDocumentId="000000000000000000000000000005">
      <PrincipalOfcrBusinessName>
        <BusinessNameLine1Txt>Lori Carlson</BusinessNameLine1Txt>
      </PrincipalOfcrBusinessName>
      <USAddress>
        <AddressLine1Txt>PO Box 17034</AddressLine1Txt>
        <CityNm>Austin</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78760</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>566615</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.theplf.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2006</FormationYr>
      <LegalDomicileStateCd>TX</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The organization supports the education of 2800 students who live in rural poverty in northwest Cambodia.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>13</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>913761</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>534907</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>4836</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>31698</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>8</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>10</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>918605</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>566615</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>96362</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>160853</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>29799</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>828917</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>336296</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>925279</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>497149</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-6674</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>69466</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1754635</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1698023</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1754635</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1698023</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>The organization supports the education of over 2,800 students who live in rural poverty in Cambodia.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>87672</ExpenseAmt>
      <Desc>Enrichment includes English, Technology, eLearning, Events, Libraries, Sports, Music and Arts. Post COVID it also includes Remedial Khmer Language and Math. A total of 538 students were enrolled in English courses at 5 PLF locations. A total of 366 students took technology courses at 5 PLF locations and 146 students took eLearning courses at 3 PLF locations. A total of 60 students participated in Chess clubs at 4 locations. A total of 1,609 students had access to lending libraries at 6 locations with 11,092 books borrowed for the year. In the 2022 to 2023 school year, after two years of school closures, Art Music and Sports were temporarily replaced with Remedial courses in Khmer Language and Math with 521 primary school students attending.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>153660</ExpenseAmt>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>104602</ExpenseAmt>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>33817</ExpenseAmt>
        <Desc>School Supplies &amp; Uniforms were distributed to 2,800 students at 7 locations. Bicycles were awarded to graduating primary school students to provide their transport to the nearest secondary school. Other expenses include facility projects at rural government schools and the operations of two Dormitories in Siem Reap.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>33817</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>379751</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="000000000000000000000000000002">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="000000000000000000000000000003">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="000000000000000000000000000004">true</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="000000000000000000000000000004">false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd referenceDocumentId="000000000000000000000000000004">false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <InvestTaxExemptBondsInd>false</InvestTaxExemptBondsInd>
      <EscrowAccountInd>false</EscrowAccountInd>
      <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>false</Form990TFiledInd>
      <ForeignFinancialAccountInd>true</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <Form8886TFiledInd>false</Form8886TFiledInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>false</NondeductibleContriDisclInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>false</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <OrgFiledInLieuOfForm1041Ind>false</OrgFiledInLieuOfForm1041Ind>
      <LicensedMoreThanOneStateInd>false</LicensedMoreThanOneStateInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <Form720FiledInd>false</Form720FiledInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <PoliciesReferenceChaptersInd>false</PoliciesReferenceChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <WrittenPolicyOrProcedureInd>false</WrittenPolicyOrProcedureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Sherry Trailor</PersonNm>
        <PhoneNum>5125893921</PhoneNum>
        <ForeignAddress>
          <AddressLine1Txt>228 Lok Taneuy</AddressLine1Txt>
          <CityNm>Siem Reap</CityNm>
          <ProvinceOrStateNm>CB</ProvinceOrStateNm>
          <CountryCd>CB</CountryCd>
          <ForeignPostalCd>0</ForeignPostalCd>
        </ForeignAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Lori Carlson</PersonNm>
        <TitleTxt>President and Dir of Development</TitleTxt>
        <AverageHoursPerWeekRt>70</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>71500</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>11828</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sharon Miro</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>10</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Nina Davis</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>5</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Cas Gravett</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>5</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Caroline Stafford</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHoursPerWeekRt>5</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>71500</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>11828</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <InfoInScheduleOPartVIIIInd>X</InfoInScheduleOPartVIIIInd>
      <AllOtherContributionsAmt>534907</AllOtherContributionsAmt>
      <NoncashContributionsAmt>4006</NoncashContributionsAmt>
      <TotalContributionsAmt>534907</TotalContributionsAmt>
      <TotalProgramServiceRevenueAmt>0</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>31698</TotalRevenueColumnAmt>
        <ExclusionAmt>31698</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>0</RealAmt>
        <PersonalAmt>0</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
        <OtherAmt>0</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>10</GrossSalesOfInventoryAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>10</TotalRevenueColumnAmt>
        <ExclusionAmt>10</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>566615</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>31708</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>148072</TotalAmt>
        <ProgramServicesAmt>89932</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58140</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>7557</TotalAmt>
        <ProgramServicesAmt>2465</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5092</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>5224</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5224</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>7643</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7643</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>29799</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>29799</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1870</TotalAmt>
        <ProgramServicesAmt>343</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1527</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>19701</TotalAmt>
        <ProgramServicesAmt>19701</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>48635</TotalAmt>
        <ProgramServicesAmt>44058</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4577</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>5396</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5396</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>Program Expense - University</Desc>
        <TotalAmt>79360</TotalAmt>
        <ProgramServicesAmt>79360</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Food</Desc>
        <TotalAmt>59011</TotalAmt>
        <ProgramServicesAmt>59011</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Supplies &amp; Uniforms</Desc>
        <TotalAmt>18581</TotalAmt>
        <ProgramServicesAmt>18581</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Program Expense - Secondary</Desc>
        <TotalAmt>10975</TotalAmt>
        <ProgramServicesAmt>10975</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>55325</TotalAmt>
        <ProgramServicesAmt>55325</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>497149</TotalAmt>
        <ProgramServicesAmt>379751</ProgramServicesAmt>
        <ManagementAndGeneralAmt>87599</ManagementAndGeneralAmt>
        <FundraisingAmt>29799</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>472319</BOYAmt>
        <EOYAmt>385303</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1282316</BOYAmt>
        <EOYAmt>1312720</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1754635</BOYAmt>
        <EOYAmt>1698023</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1754635</BOYAmt>
        <EOYAmt>1698023</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1754635</BOYAmt>
        <EOYAmt>1698023</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1754635</BOYAmt>
        <EOYAmt>1698023</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>69466</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-126078</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>false</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="000000000000000000000000000002">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>668956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>644913</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>544998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>623705</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>483907</CurrentTaxYearAmt>
        <TotalAmt>2966479</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>668956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>644913</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>544998</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>623705</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>483907</CurrentTaxYearAmt>
        <TotalAmt>2966479</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1497806</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1468673</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>13031</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22192</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15453</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4836</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31698</CurrentTaxYearAmt>
        <TotalAmt>87210</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>190</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>505</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>3054194</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>18</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.48090</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.50000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <DistributionsGrp>
        <CYPaidAccomplishExemptPrpsAmt>0</CYPaidAccomplishExemptPrpsAmt>
        <CYPdInExcessIncomeActivityAmt>0</CYPdInExcessIncomeActivityAmt>
        <CYAdministrativeExpensePaidAmt>0</CYAdministrativeExpensePaidAmt>
        <ExemptUseAssetsAcquisPaidAmt>0</ExemptUseAssetsAcquisPaidAmt>
        <QualifiedSetAsideAmt>0</QualifiedSetAsideAmt>
        <CYOtherDistributionsAmt>0</CYOtherDistributionsAmt>
        <CYTotalAnnualDistributionsAmt>0</CYTotalAnnualDistributionsAmt>
        <CYDistriAttentiveSuprtOrgAmt>0</CYDistriAttentiveSuprtOrgAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
        <CYDistributionYrRt>0</CYDistributionYrRt>
      </DistributionsGrp>
      <DistributionAllocationsGrp>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
        <UnderdistributionsAmt>0</UnderdistributionsAmt>
        <ExcessDistributionCyovYr5Amt>0</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>0</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>0</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>0</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>0</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>0</TotalExcessDistributionCyovAmt>
        <CyovAppliedUnderdistriPYAmt>0</CyovAppliedUnderdistriPYAmt>
        <CyovAppliedUnderdistrCPYAmt>0</CyovAppliedUnderdistrCPYAmt>
        <CarryoverPYNotAppliedAmt>0</CarryoverPYNotAppliedAmt>
        <ExcessDistributionCyovAmt>0</ExcessDistributionCyovAmt>
        <CYTotalAnnualDistributionsAmt>0</CYTotalAnnualDistributionsAmt>
        <CYDistribAppUnderdistriPYAmt>0</CYDistribAppUnderdistriPYAmt>
        <CYDistriAppDistributableAmt>0</CYDistriAppDistributableAmt>
        <ExcessDistributionAmt>0</ExcessDistributionAmt>
        <RemainingUnderdistriPYAmt>0</RemainingUnderdistriPYAmt>
        <RemainingUnderdistriCYAmt>0</RemainingUnderdistriCYAmt>
        <ExcessDistriCyovToNextYrAmt>0</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear5Amt>0</ExcessFromYear5Amt>
        <ExcessFromYear4Amt>0</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>0</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>0</ExcessFromYear1Amt>
      </DistributionAllocationsGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="000000000000000000000000000003">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleF documentId="000000000000000000000000000004">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>East Asia and Pacific</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>22</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>School and Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Education</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>497150</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>22</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>22</TotalEmployeeCnt>
      <SubtotalSpentAmt>497150</SubtotalSpentAmt>
      <TotalSpentAmt>497150</TotalSpentAmt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is not a grantmaker.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is not a grantmaker.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="000000000000000000000000000005">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing organization removed foreign bank accounts not owned by the organization from balance sheet</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors reviews the Form 990 during a special Board meeting before the return is filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c:</FormAndLineReferenceDesc>
        <ExplanationTxt>Once per year during quarterly Board meetings, the policy is reviewed and board members are asked to discuss any compliance issues.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews the salaries of all executive/key staff annually to ensure reasonable compensation, and those decisions are memorialized in Board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews the salaries of all executive/key staff annually to ensure reasonable compensation, and those decisions are memorialized in Board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial and Organizational documents are included in annual reports at theplf.org</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VIII, IX, and X</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 provides a comprehensive overview of all funds received and expenses incurred by PLFUSA, a registered 501c3 organization. Additionally, PLF is legally registered in Cambodia and operates there. Certain donations received from international grantors are channeled directly to Cambodia and are duly reported to the Cambodian tax authorities. Those revenues and associated expenditures are not reported on this filing. In the financial reports available on our website thePLF.org, we ensure a complete and transparent view of combined revenues and expenses, providing a clear understanding of the entire scope of operations.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>