Nick Liberatore Memorial Fund Liberatore

Nonprofit profile at a glance

EIN: 462915340
IRS 990-EZ coverage: 2015–2024
Forms available: Form 990-EZ 2024, Form 990-N 2013
Location: Odenton, MD, USA
Phone: 4432869487
Rating: 89
Verdict: STRONG
Rating confidence: Moderate
Sector: Human Services N.E.C.

Reported finances

Revenue: $30,605
Expenses: $31,183
Assets: $67,382
Liabilities: $12,461

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

Leadership & pay

7 people listed

Executive titles in this filing

LAWRENCE LIBERATORE (PRESIDENT)

People named in this filing

LAWRENCE LIBERATORE (PRESIDENT)
PAUL LAVARDERA (VICE PRESIDE)
KATHY MYERS (TREASURER)

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

To provide scholarship assistance to students and provide education and victim assistance to prevent vehicle crashes

What it reported doing in 2024

Provide education and victim assistance that will help prevent vehicle crashes

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

Financial Efficiency: 98
Transparency & Controls: 82
Sustainability: 47
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 98.3%; rating input score 98
Program expense ratio: 96.5%; rating input score 97

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -1.9%; rating input score 41; 41st percentile among comparable filings
Total-asset coverage ratio: 2.16; rating input score 67; 67th percentile among comparable filings
Liabilities to assets ratio: 0.18; rating input score 14; 14th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: 8.9% per year; rating input score 100; 70th percentile among comparable filings
Revenue growth: 3.7% per year; rating input score 100; 67th percentile among comparable filings
Asset growth: 11.1% per year; rating input score 100; 74th percentile among comparable filings

Details

Where the money goes: 98.3% of revenue deployed · 96.5% of spending went to programs
Governance: Filed governance answers
Accomplishments: 2 filed program accomplishments · $30K in reported program spending
Leadership: top reported pay $0 · 7 people listed
Consistency: 7 of 7 current checks pass
Schedules: 3 filed schedules
Filing history: 6 filing years from 2015 to 2024
Contacts: How to reach this organization
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 — Sustainability: Operating margin scored 41/100.
High — Sustainability: Liabilities to assets ratio scored 14/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.