Lift the Children

Nonprofit profile at a glance

EIN
680404790
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
North Highlands, CA, USA
Phone
9162441900
Rating confidence
Limited
Sector
Residential Care & Adult Day Programs

Reported finances

Revenue
$0
Expenses
$0
Assets
$497,056
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JANAY EUSTACE (PRESIDENT &)

Highest reported compensation

  • JANAY EUSTACE (PRESIDENT &): $292,960 total reported compensation
  • STEPHANIE BIEGLER (CPO): $177,195 total reported compensation
  • MICHAEL WILLIAMS (POLICY DIREC): $133,785 total reported compensation

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

Overview

Mission

Lift the children (lift) is dedicated to protecting vulnerable children worldwide from the risk or impact of abuse, neglect and abandonment. Lift serves children of all ages, from infants who have been abandoned and abused to older youth exiting orphanages and foster care. Lift offers financial assistance and development support to in-country nongovernmental (NGO) partners, who in turn provide critically needed services directly to children and families. Shared expertise with our cap center colleagues allows lift to adapt and replicate successful local program models on the international stage, utilizing three core strategies - safety, education, and advocacy.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 53
  • Accountability: 100
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 6th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -34.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -18.1% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $293K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.