Living to Inspire Global Healing Today Inc

Nonprofit profile at a glance

EIN
274724244
IRS 990 coverage
2014–2017
Forms available
Form 990 2017, Form 990-N 2012
Location
Decatur, GA, USA
Phone
2155242727
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Homes for Children & Adolescents

Official website

Reported finances

Revenue
$73,499
Expenses
$87,990
Assets
$180,088
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • THOMAS LOMBARDI (CEO)

Highest reported compensation

  • ROCKY BRAAT (HOME OPERATIONS DIRECTOR): $16,800 total reported compensation
  • NICOLE MACKENZIE (ASSOCIATE DIRECTOR): $7,140 total reported compensation
  • CHRISTINE LOCKLEAR (BOOKKEEPER): $1,950 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Light, inc. Is a non-sectarian orgnization designed to assist HIV positive children living in orphanages.

What it reported doing in 2017

Assistance to AIDS orphans

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 30
  • Accountability: 5
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 72.2%; rating input score 72
  • Fundraising efficiency: $251.32 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 60%; rating input score 60; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.7%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -28% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -42.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 72.2% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $17K · 5 people listed
  • Consistency: 17 of 20 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules · includes foreign activity
  • Filing history: 3 filing years from 2014 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 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.

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.