Living Arts International Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $1.1 million
- Spending
- $1.0 million
- Spent on programs
- 84%
- Reserves
- 25.8 months of spending
- Largest source of income
- donations and private grants, 81%
- Employees
- 0
- Volunteers
- 8
- Highest pay
- $5,610, executive director
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 90 out of 100. Higher than 78% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 25.8 months of spending.
Debt
20 of 20It owes 9% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
5 of 15Income fell 16% on the year before.
Spending floor
15 of 1584% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 78 out of 100. Higher than 29% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $507,420 spent. 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.
- $321,577 spent. 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.
- $38,909 spent. 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.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2013.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.