Moms for Liberty
Nonprofit profile at a glance
- EIN
- 854331724
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024
- Location
- Melbourne, FL, USA
- Phone
- 3214807581
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $5,823,330
- Expenses
- $5,505,635
- Assets
- $1,220,285
- Liabilities
- $64,804
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- TINA DESCOVICH (President and Treasurer)
Highest reported compensation
- TINA DESCOVICH (President and Treasurer): $68,051 total reported compensation
- TIFFANY JUSTICE (Dir/Sec/Co-Founder): $57,854 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To empower members through education, support, outreach, and advocacy to defend parental and constitutionally protected rights within their communities and throughout all levels of government. Raise awareness of parental rights in the community and provide its members with the data and tools to protect their rights as parents to make important decisions and take actions on behalf of their children.
What it reported doing in 2024
Moms for Liberty provides guidance to parents regarding their right to have a voice in decisions affecting their children. Moms for Liberty distributes educational materials, provides resources and tools, and develops programs and initiatives relevant to parental rights, in addition to supporting its chapters across the country in their efforts to make a similar impact at the regional level. During 2024, Moms for Liberty developed and presented a program to educate its members and bring awareness to nonmembers about current school curriculum topics and parental rights.
Operating model
- Revenue model
- Donor-supported. 98% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 100
- Accountability: 56
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.5%; rating input score 68
- Program expense ratio: 71%; rating input score 71
- Fundraising efficiency: $5.05 raised per $1 spent on fundraising; rating input score 17; 17th 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: 33.3%; rating input score 33; 7th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.5%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: 62.6% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 60.1% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 44.3% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 67.5% of revenue deployed · 71% of spending went to programs
- Governance: 1 of 3 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.9M in reported program spending
- Leadership: top reported pay $68K · 3 people listed
- Highest-paid contractors: 5 contractors listed · $1.8M reported
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 5 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Independent voting board scored 33/100.
- High — Financial Efficiency: Fundraising efficiency scored 17/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Sustainability: Operating margin scored 52/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.