Nonprofit · EIN 45-5218362
LIVING ARTS INTERNATIONAL INC
Tax-exempt · NEW YORK, NY 10003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,097,126 | $1,030,840 | $66,286 | $2,438,430 | $226,098 | $2,212,332 |
| September 30, 2024 | 990 | $1,302,806 | $811,293 | $491,513 | $2,414,311 | $268,265 | $2,146,046 |
| September 30, 2023 | 990 | $1,822,996 | $783,048 | $1,039,948 | $1,816,939 | $162,406 | $1,654,533 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $886,578
- Program service revenue
- $90,935
- Investment income
- $119,613
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $26,575
- Compensation of officers, directors and key employees
- $5,610
- Salaries, compensation and benefits (total)
- $276,336
- Professional fundraising fees
- $0
- Legal fees
- $1,318
- Accounting fees
- $13,697
- Travel
- $17,739
- Program services (functional)
- $867,906
- Management and general (functional)
- $77,130
- Fundraising (functional)
- $85,804
Balance sheet and other
- Total assets, start of year
- $2,414,311
- Total assets, end of year
- $2,438,430
- Total liabilities, end of year
- $226,098
- Net assets, end of year
- $2,212,332
- Land, buildings and equipment
- $2
- Net assets without donor restrictions
- $2,212,332
- Gross receipts
- $1,097,126
- Employees
- 0
- Volunteers
- 8
- Year formed
- 2011
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHLOEUN PRIM | EXECUTIVE DIRECTOR Officer | 40 | $5,610 |
| RICHARD C HELFER | CHAIR Trustee or director, Officer | 5 | $0 |
| ERIC WONG | TREASURER Trustee or director, Officer | 5 | $0 |
| CARRIE MALCOLM | DIRECTOR Trustee or director | 1 | $0 |
| MARY K READ | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA ANN IM | DIRECTOR Trustee or director | 1 | $0 |
| NICO DASWANI | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL COOPER | DIRECTOR Trustee or director | 1 | $0 |
| VENKA PURUSHOTHAMAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PHLOEUN PRIM | EXECUTIVE DIRECTOR Officer | 40 | $0 | $110,227 |
| RICHARD C HELFER | CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| ERIC WONG | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| CAROLYN MALCOLM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN BURT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY K READ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELISSA ANN IM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NICO DASWANI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RACHEL COOPER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SARAH GARDNER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VENKA PURUSHOTHAMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHLOEUN PRIM | EXECUTIVE DIRECTOR Officer | 40 | $90,625 |
| RICHARD C HELFER | CHAIR Trustee or director, Officer | 5 | $0 |
| ERIC WONG | TREASURER Trustee or director, Officer | 5 | $0 |
| CAROLYN MALCOLM | DIRECTOR Trustee or director | 1 | $0 |
| JOHN BURT | DIRECTOR Trustee or director | 1 | $0 |
| MARY K READ | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA ANN IM | DIRECTOR Trustee or director | 1 | $0 |
| NICO DASWANI | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL COOPER | DIRECTOR Trustee or director | 1 | $0 |
| SARAH GARDNER | DIRECTOR Trustee or director | 1 | $0 |
| VENKA PURUSHOTHAMAN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 228 PARK AVE S 49331, NEW YORK, NY 10003-0103
- Principal officer (990 for 2024)
- PHLOEUN PRIM, 228 PARK AVE S 49331, NEW YORK, NY 10003
- Signed the 990
- PHLOEUN PRIM, EXECUTIVE DIRECTOR
- Phone
- (212) 354-6510
- Return prepared by
- SKODY SCOT & CO CPAS PC
Mission
LIVING ARTS INTERNATIONAL (LAI) INCUBATES CULTURAL INITIATIVES THAT CONTRIBUTE TO A PEACEFUL, SUSTAINABLE FUTURE, USING THE LIVING ARTS AS A CATALYST FOR CHANGE. LAI BEGAN IN CAMBODIA AND IS SHAPED BY ITS IDENTITY AS A GRASSROOTS, POST-CONFLICT, NON-PROFIT ORGANIZATION.LAI HAS SPUN-OFF PROGRAMS THAT ENABLE CULTURAL DEVELOPMENT IN THE MEKONG REGION, AND IN THE GLOBAL SOUTH. LAI IS NOW EMBARKING ON AN AMBITIOUS PROJECT TO BRING GLOBAL SOUTH COMMUNITIES INTO THE HEART OF GLOBAL EFFORTS TO DEMOCRATIZE ACCESS TO CULTURAL HERITAGE, THROUGH TECHNOLOGICAL INNOVATION.
Program accomplishments
- CAMBODIAN LIVING ARTS (CLA) IS A CATALYST WITHIN A VIBRANT ARTS SECTOR IN CAMBODIA, INSPIRING NEW GENERATIONS. CLA'S MAIN PROGRAM ACTIVITIES ARE MAKING SMALL GRANTS TO INDIVIDUAL AND INFORMAL GROUPS OF CAMBODIAN ARTISTS, FOR PROJECTS AND CREATING NEW WORK; OFFERING TRAINING, SCHOLARSHIPS AND LEADERSHIP DEVELOPMENT TO EMERGING ARTS PROFESSIONALS (INCLUDING ARTISTS), AND ORGANISING ARTISTIC AND CULTURAL EVENTS E.G. PERFORMANCES AND FESTIVALS.Expenses $507,420 · revenue $70,018
- MEKONG CULTURAL HUB (MCH) EMPOWERS DIVERSE CULTURAL PRACTITIONERS TO BRING TO LIFE THEIR VISIONS FOR A SUSTAINABLE AND INCLUSIVE ASIA. MCH'S MAIN ACTIVITIES INCLUDE FACILITATING NETWORKING, LEARNING AND DEVELOPMENT ACTIVITIES FOR CULTURAL WORKERS (INCLUDING ARTISTS) E.G. TRAININGS, EXCHANGES AND CONFERENCES. MCH ALSO ORGANISES PUBLIC EVENTS INCLUDING ONLINE TALKS, AND ONLINE/ IN-PERSON CONFERENCES. FROM TIME TO TIME MCH SUPPORTS PARTICIPANTS IN ITS PROGRAMS WITH MICRO-GRANTS.Expenses $321,577 · grants $26,575 · revenue $20,917
- CONNECTING SOUTH (GLOBAL SOUTH) IS LAI'S TRANSNATIONAL PROGRAM, WHICH CONNECTS CULTURAL WORKERS AND CULTURAL ORGANISATIONS, WITH A PARTICULAR FOCUS ON THE GLOBAL SOUTH, INCLUDING ASIA AND AFRICA. ACTIVITIES OF CONNECTING SOUTH INCLUDE SOUTH SOUTH ARTS FELLOWSHIPS AND A PROJECT EXPLORING DEMOCRATISATION OF ACCESS TO HERITAGE USING TECHNOLOGIES.Expenses $38,909
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 45-5218362
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $2,438,430
- Income (IRS master file)
- $1,097,126
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,097,126 | $1,030,840 | $2,438,430 | XML |
| 990 | September 2024 | $1,302,806 | $811,293 | $2,414,311 | XML |
| 990 | September 2023 | $1,822,996 | $783,048 | $1,816,939 | XML |
| 990 | September 2022 | $753,972 | $915,833 | $1,476,603 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-5218362).
Questions about LIVING ARTS INTERNATIONAL INC
- What is the EIN of LIVING ARTS INTERNATIONAL INC?
- The employer identification number (EIN) of LIVING ARTS INTERNATIONAL INC is 45-5218362.
- Is LIVING ARTS INTERNATIONAL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to LIVING ARTS INTERNATIONAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING ARTS INTERNATIONAL INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING ARTS INTERNATIONAL INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING ARTS INTERNATIONAL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LIVING ARTS INTERNATIONAL INC?
- The 990 for the year ended September 30, 2025 names PHLOEUN PRIM.
- Who are the officers and directors of LIVING ARTS INTERNATIONAL INC?
- The 990 for the year ended September 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $5,610 (PHLOEUN PRIM, EXECUTIVE DIRECTOR).
- How much revenue does LIVING ARTS INTERNATIONAL INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,097,126, expenses of $1,030,840 and total assets of $2,438,430 at year end.
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