Eva Life Giver Inc

Nonprofit profile at a glance

EIN
521960659
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-N 2008
Location
Baltimore, MD, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$743,480
Expenses
$659,849
Assets
$111,377
Liabilities
$108,663

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • EVA DEVAUGHN-BUCHANAN (CEO)
  • ANTHONY BRAYBOY (President)
  • VAUGHN DEVAUGHN SR (Vice President)

Highest reported compensation

  • EVA DEVAUGHN-BUCHANAN (CEO): $97,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help stabilize, empower, and improve the quality of life for people who are at risk by providing care and services.

What it reported doing in 2025

See Summary

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.7%; rating input score 59
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.2%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 58.7% of revenue deployed · 66.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $660K in reported program spending
  • Leadership: top reported pay $98K · 7 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.