Libertarian Christian Institute

Nonprofit profile at a glance

EIN
474498373
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Saint Louis, MO, USA
Phone
6367891823
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis
Affiliation
Christianity

Official website

Reported finances

Revenue
$63,585
Expenses
$66,729
Assets
$23,110
Liabilities
$1,135

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Norman Horn (President)
  • Doug Stuart (Board Member, CEO)

People named in this filing

  • Norman Horn (President)
  • Doug Stuart (Board Member, CEO)
  • Josh Feinberg (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian education and training.

What it reported doing in 2024

Provide a website of materials useful for learning about the intersections of libertarian theory and Christian theology. Our website reaches people in over 100 countries a year and serves well over 10,000 people per month.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 94.4%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.9%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 24.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 28.6% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: -13.6% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -54.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 94.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $63K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2021 to 2024
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.