To Live

Nonprofit profile at a glance

EIN
371651468
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Seattle, WA, USA
Phone
2066124210
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and/or Public Policy Analysis

Reported finances

Revenue
$19,604
Expenses
$131,986
Assets
$2,662,496
Liabilities
$439

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Benjamin Loevinsohn (Director & Vice President)
  • Ernest Loevinsohn (Chairperson & President)

People named in this filing

  • Benjamin Loevinsohn (Director & Vice President)
  • Kathleen Guy (Secretary)
  • Ernest Loevinsohn (Chairperson & 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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To reduce the extent of human suffering through such means as combatting disease, malnutrition, and injury.

What it reported doing in 2024

The organization continued its support for health care in high-mortality areas of rural Africa. The expansion to new areas focused on delivering free health services to combat the main child killers including pneumonia, malaria, and diarrheal dehydration. Some of the health services are provided by paid workers who reside in the village. Meanwhile the organization continued to work with mobile health workers on motorcycles and expanded the range of free services they provide. One key feature of the program is that almost all health services are delivered in the village, since travel is often very difficult for villagers due to such factors as expense, insecurity, and restrictions on women. Another key feature is a focus on the highest impact interventions so as to maximize the number of deaths averted. In addition to grants, the resources provided by To Live included over 2,800 estimated hours of volunteer time.

Operating model

Revenue model
Investment-supported. 80% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

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 voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 75
  • Accountability: 12
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -573.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 20.17; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -30.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $131K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity, grants, and related organizations
  • Filing history: 6 filing years from 2019 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.