Luvability Ministries
Nonprofit profile at a glance
- EIN
- 383527306
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990 2020, Form 990-EZ 2024
- Location
- Niles, MI, USA
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $69,091
- Expenses
- $185,714
- Assets
- $126,679
- Liabilities
- $1,318
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Scott Kovatch (Executive Director)
- Benjamin Fisher (Former Executive Director)
People named in this filing
- Scott Kovatch (Executive Director)
- COLLEEN GEIER (Board Chair)
- GARRY M FISHER (Board Secretary)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Mission of Luvability Ministries Inc. is to provide Christian opportunities for spiritual growth for persons of all ages with developmental disabilities and training for those who care for them.
What it reported doing in 2024
Worship Arts Service - LMI offers a weekly worship experience for adults with developmental disabilities their families friends and staff. The service takes place on Tuesdays at Hope Community Church in Niles MI catering to 65-85 attendees.
Operating model
- Revenue model
- Donor-supported. 75% 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. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 100
- Sustainability: 17
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 49.1%; rating input score 49
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -168.8%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 44.2%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -33% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -29.9% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -27.1% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 49.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $91K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.
- High — Sustainability: Operating margin scored 5/100.
- 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 36/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.