Form 990 for tax year 2022
Filed by LEGACY OF YOGI BHAJAN FOUNDATION.
Totals
- Total revenue
- $2,186,880
- Total expenses
- $2,296,808
- Contributions and grants received
- $1,374,237
- Grants paid
- $596,780
- Program service revenue
- $0
- Investment income
- $18,398
- Other revenue
- $794,245
- Total assets, end of year
- $19,954,569
- Total liabilities, end of year
- $2,218,891
- Net assets or fund balances, end of year
- $17,735,678
- Program services expenses (Part IX)
- $2,026,224
- Management and general expenses
- $270,584
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,026,224
Program services were 88.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$4,998
-
1d · Related organizations
$1,190,727
-
1e · Government grants (contributions)
$112,445
-
1f · All other contributions, gifts and grants
$66,067
-
1g · Noncash contributions included above
$52,500
-
3 · Investment income
total $15,679 · excluded $15,679
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $127,970 · excluded $127,970
-
6a · Gross rents
real property $665,010
-
6c · Rental income or loss
real property $665,010
-
6d · Net rental income or loss
total $665,010 · related or exempt $665,010
-
7a · Gross sales of assets other than inventory
securities $615,515 · other assets $73,000
-
7b · Less cost or other basis and sales expenses
securities $617,859 · other assets $67,937
-
7c · Gain or loss
securities -$2,344 · other assets $5,063
-
7d · Net gain or loss
total $2,719 · excluded $2,719
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: MISCELLANEOUS REVENUE
total $1,265 · related or exempt $1,265
-
11e · Other revenue, total
$1,265
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $596,780 · program services $596,780
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $79,567 · program services $59,675 · management and general $19,892
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $589,312 · program services $441,984 · management and general $147,328
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $25,635 · program services $19,226 · management and general $6,409
-
10 · Payroll taxes
total $73,495 · program services $55,121 · management and general $18,374
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $11,846 · program services $11,846
-
11c · Fees: accounting
total $26,560 · program services $19,920 · management and general $6,640
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $5,825 · program services $4,369 · management and general $1,456
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $8,188 · program services $6,141 · management and general $2,047
-
14 · Information technology
total $6,520 · program services $4,890 · management and general $1,630
-
15 · Royalties
total $0
-
16 · Occupancy
total $17,177 · program services $17,177
-
17 · Travel
total $5,932 · program services $4,449 · management and general $1,483
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $223,476 · program services $223,476
-
23 · Insurance
total $128,141 · program services $96,106 · management and general $32,035
-
24a · Other expenses: REPAIRS & MAINTENANCE
total $179,669 · program services $179,669
-
24b · Other expenses: UTILITIES
total $114,719 · program services $86,039 · management and general $28,680
-
24c · Other expenses: PROPERTY TAXES
total $97,206 · program services $97,206
-
24d · Other expenses: Project Expenses
total $52,729 · program services $52,729
-
24e · All other expenses
total $54,031 · program services $49,421 · management and general $4,610
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $702,299 · end of year $601,026
-
2 · Savings and temporary cash investments
end of year $55,856
-
3 · Pledges and grants receivable
end of year $979,492
-
4 · Accounts receivable
beginning of year $101,730 · end of year $215,636
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$18,051,992
-
10b · Land, buildings and equipment: accumulated depreciation
$2,937,228
-
10c · Land, buildings and equipment, net
beginning of year $15,203,538 · end of year $15,114,764
-
11 · Investments: publicly traded securities
beginning of year $385,653 · end of year $750,645
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $1,394,429 · end of year $2,237,150
-
17 · Accounts payable and accrued expenses
beginning of year $41,076 · end of year $19,435
-
19 · Deferred revenue
beginning of year $23,385
-
25 · Other liabilities
beginning of year $1,954,777 · end of year $2,199,456
-
27 · Net assets without donor restrictions
beginning of year $15,695,896 · end of year $17,663,163
-
28 · Net assets with donor restrictions
beginning of year $72,515 · end of year $72,515
Mission and programs · 2022
Mission
See Schedule O
-
THE PRIMARY MISSION OF LEGACY OF YOGI BHAJAN FOUNDATION IS TO PRESERVE AND MAINTAIN AND MAKE AVAILABLE FOR THE MEDITATIVE PUBLIC, THOSE HERITAGE PROPERTIES THAT YOGIJI DEVELOPED FOR FUTURE GENERATIONS: GURU RAM DAS ASHRAM IN LOS ANGELES, GURU RAM DAS PURI IN NEW MEXICO WHERE SUMMER SOLSTICE, CHILDREN'S CAMP AND LADIES CAMP ARE HELD AND YOGIJI'S ESPANOLA RANCH. THESE PROPERTIES WERE SPECIFICALLY DESIGNED FOR MEDITATION, CONTEMPLATION AND PRAYER AND ARE PLACES WHERE THE PUBLIC CAN DIRECTLY EXPERIENCE YOGIJI'S VISION, PERSONALITY AND CONNECTION WITH GURU RAM DAS, THE FOURTH SIKH GURU.
Expenses $2,026,224 · Grants $596,780 · Revenue $2,054,926
As filed on the 2022 return.
Listed in Part VII
-
Satwant Singh KhalsaSATWANT SINGH KHALSA
Executive Dir.
- Total calculated
- $179,145
- From this org
- $0
- From related orgs
- $168,000
- Other
- $11,145
- Hours/week
- 1 + 50 related
Schedule J breakdown matched by us
- Base
- not reported + $168,000 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported + $11,145 related
- Filer's total
- not reported + $179,145 related
-
Bibiji Inderjit KaurBIBIJI INDERJIT KAUR
Trustee
- Total calculated
- $114,144
- From this org
- $0
- From related orgs
- $108,000
- Other
- $6,144
- Hours/week
- 1 + 45 related
-
Sardarni Guru Amrit Kaur KhalsaSARDARNI GURU AMRIT KAUR KHALSA
Trustee
- Total calculated
- $97,554
- From this org
- $0
- From related orgs
- $87,838
- Other
- $9,716
- Hours/week
- 1 + 45 related
-
Guru Sadhana Kaur KhalsaGURU SADHANA KAUR KHALSA
CEO OF LYF MANAGEMENT LLC
- Total calculated
- $79,567
- From this org
- $71,052
- From related orgs
- $0
- Other
- $8,515
- Hours/week
- 40
-
Gurujot Kaur KhalsaGURUJOT KAUR KHALSA
Trustee
- Total calculated
- $79,455
- From this org
- $0
- From related orgs
- $69,705
- Other
- $9,750
- Hours/week
- 1 + 45 related
-
Ek Ong Kaar Kaur MichaudEK ONG KAAR KAUR MICHAUD
Trustee
- Total calculated
- $65,758
- From this org
- $0
- From related orgs
- $65,758
- Other
- $0
- Hours/week
- 1 + 45 related
-
Gurumeet Kaur KhalsaGURUMEET KAUR KHALSA
Trustee
- Total calculated
- $59,156
- From this org
- $0
- From related orgs
- $59,156
- Other
- $0
- Hours/week
- 1 + 45 related
-
Sahaj Singh KhalsaSAHAJ SINGH KHALSA
President
- Total calculated
- $47,862
- From this org
- $0
- From related orgs
- $47,862
- Other
- $0
- Hours/week
- 3 + 12 related
-
Guru Tej Singh KhalsaGURU TEJ SINGH KHALSA
Trustee
- Total calculated
- $40,000
- From this org
- $0
- From related orgs
- $40,000
- Other
- $0
- Hours/week
- 1 + 10 related
-
Sirivishnu Singh KhalsaSIRIVISHNU SINGH KHALSA
Trustee
- Total calculated
- $38,151
- From this org
- $0
- From related orgs
- $38,151
- Other
- $0
- Hours/week
- 1 + 13 related
-
Guruka Singh KhalsaGURUKA SINGH KHALSA
Trustee
- Total calculated
- $5,441
- From this org
- $0
- From related orgs
- $5,441
- Other
- $0
- Hours/week
- 1 + 10 related
-
Siri Pritam Kaur KhalsaSIRI PRITAM KAUR KHALSA
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Harimander Singh KhalsaHARIMANDER SINGH KHALSA
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Awtar Kaur KhalsaAWTAR KAUR KHALSA
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Gurujodha Singh KhalsaGURUJODHA SINGH KHALSA
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Sham Kaur KhalsaSHAM KAUR KHALSA
President
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Guruprem Singh KhalsaGURUPREM SINGH KHALSA
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Guru Sangat Singh KhalsaGURU SANGAT SINGH KHALSA
President
- Total calculated
- $0
- Hours/week
- 1 + 7 related
-
Viriam Singh KhalsaVIRIAM SINGH KHALSA
Secretary
- Total calculated
- $0
- Hours/week
- 1 + 7 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$596,780
SEE PART IV
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
SIKH DHARMA INTERNATIONAL
501(c)(3) · RELIGIOUS · NM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
501(c)(3) · RELIGIOUS · NM
Directly controlled by NA
-
501(c)(3) · TRAINING · NM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
SIKH DHARMA EDUCATION INTERNATIONAL
501(c)(3) · SIKH RELIGIOUS EDUCATION & SCHOOL · NM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
501(c)(3) · SPONSOR FOR YOGA-RELATED EVENTS · NM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
501(c)(3) · EDUCATION · NM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
AKAL FOUNDATION
501(c)(3) · SPONSOR ORG. FOR ENV. AND SOCIAL CAUSES · NM
Directly controlled by AKAL SECURITY INC
-
3HO EUROPE
SPONSOR FOR YOGA RELATED EVENTS · GM
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
LEGACY OF YOGIJI SUPPORT FOUNDATION
RELIGIOUS ORGANIZATION · NL
Directly controlled by SIRI SINGH SAHIB CORPORATION
-
SCI CHATEAU ANAND
PROPERTY TO SUPPORT RELIGIOUS ACTIVITIES · FR
Directly controlled by 3HO EUROPE
-
YOGI TEA FOUNDATION EUROPE
SPONSOR ORG. FOR ENV. AND SOCIAL CAUSES · GM
Directly controlled by KIIT COMPANY INC
-
STICHTING 3HO
YOGA TEACHING AND EVENTS · GM
Directly controlled by 3HO EUROPE
-
LA FONTAINE SCI
YOGA TEACHING AND EVENTS · FR
Directly controlled by 3HO EUROPE
-
KYEF 3HO
HOLDING COMPANY FOR CHARITABLE PROPERTY · IN
Directly controlled by SIKH DHARMA EDUCATION INTERNATIONAL
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
LYF MANAGEMENT LLC
RELIGIOUS · NM · income $525,939
Directly controlled by NA
-
LYF HGRD COMPLEX LLC
RELIGIOUS · NM · income $69,571 · assets $203,405
Directly controlled by NA
-
LYF SACRED COLLECTION LLC
RELIGIOUS · NM · income $134,398 · assets $1,394,183
Directly controlled by NA
-
LYF GURU RAM DAS PURI LLC
RELIGIOUS · NM · income $135,213 · assets $3,431,103
Directly controlled by NA
-
LYF KWTC GENERAL LLC
RELIGIOUS · NM · income $26,598 · assets $483,782
Directly controlled by NA
-
LYF GURU ARJAN DEV ASHRAM LA LLC
RELIGIOUS · CA · income $38,928 · assets $187,499
Directly controlled by NA
-
LYF SIRI GURUBANI SADAN LA LLC
RELIGIOUS · CA · income $50,959 · assets $262,499
Directly controlled by NA
-
LYF HERBER CAMP LLC
RELIGIOUS · AZ · assets $341,904
Directly controlled by NA
-
LYF 29 HIGHWAY 106 LLC
RELIGIOUS · NM · income $22,481 · assets $278,572
Directly controlled by NA
-
LYF SUKH NIVAS LLC
RELIGIOUS · NM · income $52,948 · assets $75,392
-
LYF ORCHARD LLC
RELIGIOUS · NM · income $27,433 · assets $104,318
Directly controlled by NA
-
LYF RAM DAS NIVAS LLC
RELIGIOUS · NM · income $11,122
Directly controlled by NA
-
LYF SECRETARIAT LA LLC
RELIGIOUS · CA · income $100,431 · assets $269,499
Directly controlled by NA
-
LYF SATURN STREET LA LLC
RELIGIOUS · CA · income $44,479 · assets $221,875
Directly controlled by NA
-
LYF RANCH AND ESTATES LLC
RELIGIOUS · NM · income $83,077 · assets $2,913,237
Directly controlled by NA
-
LYF GURU RAM DAS ASHRAM LA LLC
RELIGIOUS · CA · income $280 · assets $123,248
Directly controlled by NA
-
LYF NANAK NIVAS LLC
RELIGIOUS · NM · income $37,537 · assets $36,927
Directly controlled by NA
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
GURU RAM DAS NIVAS
Investment · RENTAL REAL ESTATE · NM
Directly controlled by SIRI SINGH SAHIB
-
KIIT RENEWABLE ENERGY LLC
Investment · RENEWABLE ENERGY COMPANY · NV
Directly controlled by KIIT COMPANY INC
-
SOLAR ASSETS LLC
Investment · RENEWABLE ENERGY COMPANY · DE
Directly controlled by KIIT RENEWABLE EN
-
SUSTAINABLE PRODUCTS LLC
Investment · RENEWABLE ENERGY CO · NM
Directly controlled by KIIT RENEWABLE EN
-
AKAL ENERGY SOLUTIONS LLC
Investment · RENEWABLE ENERGY COM · NV
Directly controlled by AKAL SECURITY
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
KIIT COMPANY INC
C - Corporation · HOLDING COMPANY · NV
Directly controlled by See Statement
-
RAJ YOG TAKHT DBA YOGA WEST
C - Corporation · YOGA CENTER · CA
Directly controlled by KIIT COMPANY
-
AKAL SECURITY INC
C - Corporation · SECURITY SERVICES · NM
Directly controlled by KIIT COMPANY
-
C CORP · BUILDING PRODUCTS · NM
Directly controlled by AKAL SECURITY
-
AKAL COASTAL INTERNATIONAL SECURITY INC
C CORP · SECURITY SERVICE · NM
Directly controlled by AKAL SECURITY
-
AKAL INTERNATIONAL SECURITY CORPORATION
C CORP · SECURITY SERVICES · NM
Directly controlled by AKAL SECURITY
-
TEA PAK SRL
YOGI TEA GMBH · HERBAL TEA MANUFACTURE · IT
Directly controlled by YOGI TEA GMBH
-
YOGI TEA GMBH
C - Corporation · HERBAL TEA MANUFACTURE · GM
Directly controlled by KIT HOLDING
-
KIT HOLDING BV
C - Corporation · HERBAL TEA MANUFACTURING · NL
Directly controlled by See Statement
-
KIT NATURAL PRODUCTS SERVICES PVT LTD
C - Corporation · ADMIN SERVICES · IN
Directly controlled by KIIT COMPANY
-
SUVI GMBH
C CORP · HERBAL TEA MANUFACTURING · GM
Directly controlled by TEAPAK SRL
-
AKAL SECURITIES PVT LTD
C CORP · SECURITY SERVICES · IN
Directly controlled by AKAL SECURITY
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 November 2023
- IRS schema version
- 2022v5.0
- Source object
- 202313199349311016
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