Loving & Caring Inc

Nonprofit profile at a glance

EIN
232309714
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Lancaster, PA, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Reported finances

Revenue
$84,310
Expenses
$130,084
Assets
$15,085
Liabilities
$18,271

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • PAUL SNIFFEN (PRESIDENT)
  • TONYA FLING (VICE PRESIDENT)

Highest reported compensation

  • ANNE C PIERSON (DIRECTOR): $46,473 total reported compensation
  • RACHEL LINDEMUTH (SECRETARY): $17,532 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a life-affirming christian ministry providing support to individuals affected by crisis pregnancy and to pro-life organizations.

What it reported doing in 2019

Seminars/consultations - seminars entail training of pro-life workers and volunteers by speaking at seminars conducted by crisis pregnancy centers and other pro-life organizations. Training consultations are done by request at specific crisis pregnancy centers and maternity homes.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 100
  • Accountability: 80
  • Sustainability: 16
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.4%; rating input score 33
  • Program expense ratio: 27.2%; rating input score 27
  • Fundraising efficiency: $5.99 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -54.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1.21; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 49.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -22.9% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -26.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 33.4% of revenue deployed · 27.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $46K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 33/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.