Living in Liberty

Nonprofit profile at a glance

EIN
454656590
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Gibsonia, PA, USA
Phone
4128379347
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Temporary Housing

Official website

Reported finances

Revenue
$919,563
Expenses
$786,559
Assets
$1,891,217
Liabilities
$896,722

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ELIZABETH ECHEVARRIA (CEO/FOUNDER)

Highest reported compensation

  • ELIZABETH ECHEVARRIA (CEO/FOUNDER): $35,332 total reported compensation

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

Overview

Mission

Living in liberty restores the dignity, freedom and a new life to victims of commercial sexual exploition by creating a safe, secure, loving and nurturing community where healing occurs and a new life begins.

What it reported doing in 2024

Living in liberty's faith-based residential program provides comprehensive holistic aftercare for females of commercial sexual exploitation. Outreach programs in downtown/strip areas of pittsburgh, northside, butler, homewood, and new kensington assisted women into rehab with clothes, hygiene, support, vistis, bus passes, etc. Volunteers provided meals, weekly devotions, and other contact.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $192.83 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 21st percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.5%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 32% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 80.8% of spending went to programs
  • Governance: 7 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $635K in reported program spending
  • Leadership: top reported pay $35K · 8 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.