Lifting Nations Inc
Nonprofit profile at a glance
- EIN
- 923883107
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- North Chelmsford, MA, USA
- Phone
- 9782219264
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $78,053
- Expenses
- $4,437
- Assets
- $77,772
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- SHAMMAH KITIIBWA (PRESIDENT)
People named in this filing
- ASHLEIGH NELSON (SECRETARY)
- SHAMMAH KITIIBWA (PRESIDENT)
- ALLEN ROGERS (TRESURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization supports grassroots nonprofit ministries in local communities by addressing poverty through programs that provide basic education, primary healthcare services, and access to clean water.
What it reported doing in 2025
The organization disburses designated support funds to the hope for love foundation in uganda to provide food for 15 students enrolled at hope villa school. Allocated resources cover the purchase of necessary food items to ensure consistent daily nutrition for the beneficiaries.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 90% 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
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 filed totals do not add up.
Rating breakdown
- Financial Efficiency: 37
- Transparency & Controls: 91
- Accountability: 88
- Sustainability: 84
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 5.7%; rating input score 6
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 94.3%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 17.53; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 5.7% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 6/100.
- Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Officer compensation ratio scored 58/100.