The Living Wright Foundation
Nonprofit profile at a glance
- EIN
- 862999482
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024
- Location
- Columbia, SC, USA
- Phone
- 8037484144
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $46,020
- Expenses
- $28,622
- Assets
- $20,934
- Liabilities
- $9,058
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ROBERT PERCIVAL (PRESIDENT)
- LAWRENCE PERCIVAL (VICE PRESIDENT)
People named in this filing
- BEVERLY C WINSTEAD (TREASURER)
- DR JAMES HEBERT (COMMITTEE CHAIR)
- RUSSELL WASHINGTON (COMMITTEE CHAIR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mission is to combat food insecurity in the midlands by providing local, organic produce in food deserts and workshop permaculture practices for the public
What it reported doing in 2024
Assistance in growing organic grown vegetables, feeding those who need assistance and training individuals how to grow their own foods
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 90
- Accountability: 0
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.6%; rating input score 52
- Program expense ratio: 82.9%; rating input score 83
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 37.8%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.43; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 14% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 14.9% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 51.6% of revenue deployed · 82.9% of spending went to programs
- Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $24K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 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.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.