Living with Change

Nonprofit profile at a glance

EIN
814802566
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Cincinnati, OH, USA
Phone
8595123182
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$64,941
Expenses
$42,933
Assets
$126,051
Liabilities
$2,500

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Jessica Cicchinelli (Vice President/Treas)
  • Chris Cicchinelli (President/Secretary)

Highest reported compensation

  • Jessica Cicchinelli (Vice President/Treas): $30,000 total reported compensation

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

Overview

Mission

Mission is to support, improve the lives of transgender youth and families by increasing awareness of their unique needs and raising funds to support education, research and youth programs that foster confidence and acceptance in such transgender individuals through changes in themselves and society.

What it reported doing in 2024

Sponsored Cincinnati Pride event, provided promotional items promoting an all inclusive environment and sponsored a float.

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 84% 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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.5%; rating input score 37
  • Program expense ratio: 56.7%; rating input score 57
  • Fundraising efficiency: $9.61 raised per $1 spent on fundraising; rating input score 52; 52nd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 69.9%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: -7.4% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 37.5% of revenue deployed · 56.7% of spending went to programs
  • Governance: 2 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $30K · 2 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.