Summary of Life in Africa Foundation, CBO & USA Assets & Liabilities Distribution
By agreement between Life in Africa WE Network parties as published @  ned.com/group/lia-usa/ws/agreement/
the figures, comments and links on this page form the basis for an interim Memorandum of Understanding to cover 
WE Network operations between 1 February and 1 April 2008. 
All figures noted are estimated as of 1 Feb 2008, to be finalized by LiA CBOs and verified by LiA Foundation by 1 Apr 08,
at which time a final Memorandum of Understanding guiding the re-distribution of LiA Foundation assets and 
Life in Africa WE Network operations in 2008 will be signed.
Craft Stock  
   70,000,000 total Foundation owned craft stock value as of 1 Dec 2007
  (10,000,000) value of stock to LiA Gulu
  (10,000,000) value of stock to LiA Kireka
  (50,000,000) value of stock to LiA founder against a write-off of shs72,000,000 in unrecuperated investments
1700 forex rate
 $  29,411.76 current warehouse value
 $  20,000.00 68% discounted sale value from LiA founder to Life in Africa USA
 $      335.00 59.7 monthly payments due from Life in Africa USA to LiA Founder, starting 1 Apr 08
 LiA USA agrees to use acquired stock to raise at least $20,000 in program funds for disbursal to the CBOs 
CBO Member Savings  
Savings are a liability inherited by each CBO
The savings currently owed to members are backed by craft stock value
      (800,000) LiA Gulu recorded member savings (deducted from previous craft pmts due)
   (3,500,000) LiA Kireka recorded member savings (deducted from previous craft pmts due)
CBOs need to convert savings to 100% backed with cash on deposit to count savings as LiA loan guarantee funds
see lifeinafrica.com/programs/microsuccess.htm  for further details
Craft Coop balances  
Coop balances represent stock that has not yet been paid for by Life in Africa Foundation
    7,300,000 debt owed to kireka producers on stock that both CBOs own
The Governing Boards of LiA Gulu and LiA Kireka need to agree on a fair split of this debt by end March 2008
School Fees  
    3,120,000 moneys raised for Gulu in June disbursed to Gulu cbo (separate from LiA SchoolFees2008 sponsorships)
details at  ned.com/group/lia-usa/ws/extraordinary_disbursals/
       960,000 to LiA Gulu (6 LiA sponsored children term 1) ned.com/group/lia-usa/ws/schoolfees2008_disbursals/
       960,000 to LiA Kireka (6 LiA sponsored children term 1) ned.com/group/lia-usa/ws/schoolfees2008_disbursals/
12 children are currently guaranteed LiA - USA sponsorship for 2 terms
Nutrition Program  
       300,000 to LiA Gulu for start up equipment
       700,000 to LiA Gulu for Feb 08 club activities
       400,000 to LiA Kireka for start up equipment
       700,000 to LiA Kireka for Feb 08 club activities
Life 4 Kids Club nutrition funding is currently secured for Feb 08 only
details at  ned.com/group/lia-usa/ws/life4kidsclub_disbursals/
Outstanding loans portfolio  
Kiva loans
   (4,229,500) Total outstanding LiA Foundation portfolio value
      (529,500) Outstanding principle on Gulu loans due as of 11/15/07
   (3,700,000) Outstanding principle on Kampala loans due as of 01/15/08
Each CBO shall repay their outstanding Kiva loan portfolio to LiA Foundation in full no later than 1 Apr 08, 
and continue independent loan portfolio recovery efforts thereafter
Onet (small groups) loan funds
    7,010,000 Total portfolio value
   (1,500,000) LiA Kireka group
   (5,510,000) LiA Gulu groups
LiA Kireka shall repay the outstanding principle on Onet funded group loans to LiA Gulu by 1 Apr 08
Onet-donated loan funds shall be converted to MicroSuccess loan guarantee funds for LiA Gulu
community members in 2008, at detailed terms to agree upon prior to 1 April 2008
Computers & Internet Access  
   10,000,000 Estimated current value of LiA Gulu telecenter equipment
   (1,500,000) Minimum required internet/maintenance budget to keep LiA Gulu connected in 2008 
   10,000,000 Estimated current value of LiA Kireka telecenter equipment
   (1,500,000) Minimum required internet/maintenance budget to keep LiA Kireka connected in 2008
Each CBO shall be responsible for paying their own telecenter internet access and maintenance bills. 
Community accessible internet access is required for receiving funding / fundraising assistance from LiA USA
Click4Africa offers CBOs a way to earn connectivity grants
Rent  
LiA Gulu
    5,000,000 total paid by LiA Founder for rent aug 07-Dec 08
   (3,600,000) due to Founder 1 April 2008 in reimbursement of 12 months rent paid in advance Jan-Dec 08
      300,000 payable directly to landlord thereafter
    1,400,000 additional monies paid by cj for aug - Dec07 rent (waived by cj)
LiA Kireka
   (3,600,000) 1 year rent due to Kireka landlord end Feb 2008
Each CBO to receive a start-up operations loan thru LiA Foundation to cover 1 yr rent & early operations costs
Operations Loan  
15,000,000 Total operations funding loaned privately to LiA Foundation, to be disbursed as follows
   (4,000,000) LiA Gulu (Feb 08)
   (4,000,000) LiA Kireka (Feb 08)
   (3,500,000)  LiA Gulu (1 Apr 08) pending all cbo required documents in order for signature of final MoU for 2008 
   (3,500,000)  LiA Kireka (1 Apr 08) pending all cbo required documents in order for signature of final MoU for 2008 
Each CBO shall repay the total borrowed amount + 10% per annum to Life in Africa Foundation 
at payments of shs 562,500 per month for a period of 15 months beginning 1 May 08 and continuing to 1 Jul 09
LiA Foundation keeps the interest; 100% of the loan capital must be returned to the private lender by 1 Jul 09
Human Resources Support  
7,200,000 LiA Gulu Community Admin support (disbursed @ shs600,000 monthly x 12: 1 Apr 08 - 1 Mar 09)
7,200,000 LiA Kireka Community Admin support (disbursed @ shs 600,000 monthly x 12: 1 Apr 08 - 1 Mar 09)
LiA USA will provide shs600,000/mo. for 12 mo. to each CBO to employ a (required) Community Administrator
job description @ http://lifeinafrica.com/jobs/communityadmin.htm
LiA USA will also provide salary support as required by LiA Foundation in 2008. 
LiA Foundation shall employ a Chief Accountant and a Director of Ugandan Communities
LiA Foundation staff shall spend a minimum of 5 days / month working with CBO staff on location at each center
CBOs will provide onsite internet access as required to visiting LiA Foundation Staff and agents
LiA Gulu estimated Jan 2008 starting balance sheet (to be finalized by LiA Gulu/verified by LiA Foundation)
Lia Gulu Starting Assets   
   10,000,000 Craft Stock
    4,080,000 School Fees
    1,000,000 Nutrition Program
    7,539,500 Outstanding loans portfolio
   10,000,000 Computers & Internet Access
    7,500,000 Operations Loan
    7,200,000 Human Resources Support
   47,319,500
LiA Gulu Starting liabilities
      (800,000) CBO Member Savings
   (3,650,000) Craft Coop balances
   (3,264,000) School Fees
      (890,000) Nutrition Program
      (529,500) Outstanding loans portfolio
   (1,500,000) Computers & Internet Access
   (3,600,000) Rent
   (8,430,000) Operations Loan
   (7,200,000) Human Resources (Community Admin)
  (29,863,500)
LiA Gulu starting position
   17,456,000 Assets minus liabilities
LiA Kireka estimated Jan 2008 starting balance sheet (to be finalized by LiA Kireka/verified by LiA Foundation)
Lia Kireka Starting Assets 
   10,000,000 Craft Stock
       960,000 School Fees
1,100,000 Nutrition Program
    5,200,000 Outstanding loans portfolio
   10,000,000 Computers & Internet Access
    7,500,000 Operations Loan
7,200,000 Human Resources Support
   41,960,000
LiA Kireka Starting liabilities
   (3,500,000) CBO Member Savings
   (3,650,000) Craft Coop balances
      (768,000) School Fees
      (960,000) Nutrition Program
   (5,200,000) Outstanding loans portfolio
   (1,500,000) Computers & Internet Access
   (3,600,000) Rent
   (8,430,000) Operations Loan
   (7,200,000) Human Resources (Community Admin)
  (34,808,000)
LiA Kireka starting position
    7,152,000 Assets minus liabilities