Loverforliam

Nonprofit profile at a glance

EIN
932451004
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025
Location
Arlington Heights, IL, USA
Phone
7735051983
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$77,364
Expenses
$105,253
Assets
$114,200

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Richard Giltner (President)

People named in this filing

  • Richard Giltner (President)
  • Nicole Giltner (Secretary)
  • Catherine Giltner (Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Sch O

What it reported doing in 2025

Liam Giltner is a severely disabled young boy who has been diagnosed with quadriplegic cerebral and chronic lung disease. Love for Liam was created to provide financial support for his family.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

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: -36%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 99.8% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -16.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $105K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.