Living Soul Foundation

Nonprofit profile at a glance

EIN
465186256
IRS 990-EZ coverage
2015–2022
Forms available
Form 990-EZ 2022, Form 990-N 2014
Location
San Jose, CA, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Official website

Reported finances

Revenue
$59,465
Expenses
$41,629
Assets
$31,581
Liabilities
$4,331

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • MICHELLE CONTRERAS (PRESIDENTDIRECTOR)
  • REBEKAH CARTER (SECRETARYDIRECTOR)
  • PEGGY FOOS (CFODIRECTOR)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rescue and educate girls & unwed mothers

What it reported doing in 2022

Rescue facility - providing vocational and spiritual values for adolescent girls and unwed teen mothers

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 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

SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 100
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.5%; rating input score 36
  • Program expense ratio: 50.7%; rating input score 51

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 30%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 35.5% of revenue deployed · 50.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2015 to 2022
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.