Nancy Lieberman Charities

Nonprofit profile at a glance

EIN
364642743
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Frisco, TX, USA
Phone
9724732121
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$1,231,664
Expenses
$1,147,185
Assets
$2,346,266
Liabilities
$190,550

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

Leadership & pay

13 people listed

Executive titles in this filing

  • NANCY LIEBERMAN (PRESIDENT)

Highest reported compensation

  • NANCY LIEBERMAN (PRESIDENT): $155,000 total reported compensation
  • TRACI CHOATE (SECRETARY): $88,305 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 provide a healthy physical, emotional, and mental environment for young girls and boys to build their self-esteem and confidence so they will be able to make the right choices in the future.

What it reported doing in 2024

Nancy lieberman charities focuses on improving outcomes for underserved youth in the areas of education, health and wellness, and career/life preparedness.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 64
  • Accountability: 67
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.6%; rating input score 72
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: $11.06 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 53%; rating input score 53; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 71.6% of revenue deployed · 76.1% of spending went to programs
  • Governance: 12 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $873K in reported program spending
  • Leadership: top reported pay $155K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 53/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.