Live2540 Inc

Nonprofit profile at a glance

EIN
274270641
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Cartersville, GA, USA
Phone
6788840679
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$3,374,178
Expenses
$2,865,146
Assets
$1,672,565
Liabilities
$245,777

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DARYL ROBERTS (PRESIDENT)

Highest reported compensation

  • DARYL ROBERTS (PRESIDENT): $92,000 total reported compensation
  • HALEY MINESINGER (SECRETARY): $44,200 total reported compensation
  • SHERRY KERR (DIRECTOR OF FINANCE): $9,400 total reported compensation

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

Overview

Mission

Live2540 exists to provide quality, compassionate healthcare to the most vulnerable children living in liberia, west africa.

What it reported doing in 2025

Fund medical care, medical supplies, staff salaries, facilities, food, and school tuition.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 63% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 72
  • Accountability: 83
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.7%; rating input score 67
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: $7.75 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 14th 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: 15.1%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 17.8% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 18.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 66.7% of revenue deployed · 76.4% of spending went to programs
  • Governance: 5 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $92K · 8 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Foreign activity oversight: 8 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.