National Liberty Foundation

Nonprofit profile at a glance

EIN
454837472
IRS 990-EZ coverage
2017–2021
Forms available
Form 990 2020, Form 990-EZ 2021
Location
Saint Petersburg, FL, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voter Education, Registration

Reported finances

Revenue
$58,316
Expenses
$165,407
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • David Abbotts (President)
  • Andrew Gasser (Vice President)

People named in this filing

  • Everett Wilkinson (Treasurer Secretary)
  • David Abbotts (President)
  • Andrew Gasser (Vice President)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build educate and mobilize activists

What it reported doing in 2021

Grassroots Mobilization: Helped mobilize activists across the United States on key issues affecting constitutional rights, getting out the vote, and legislative issues.

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

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 74
  • Sustainability: 4
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 56.8%; rating input score 57

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 2nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -183.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 29.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 49.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -39.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -12.9% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 56.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2017 to 2021
  • Contacts: How to reach this organization
  • Money network: 4 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Transparency & Controls: Series balance sheet did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.