Truth and Liberty Coalition Inc

Nonprofit profile at a glance

EIN
841734545
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Woodland Park, CO, USA
Phone
7192847495
Rating
68
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Reported finances

Revenue
$2,810,950
Expenses
$2,187,816
Assets
$124,557
Liabilities
$23,304

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Andrew Wommack (President (part year); Member)
  • Billy Epperhart (CEO)
  • Richard Harris (Executive Director)

Highest reported compensation

  • Andrew Wommack (President (part year); Member): $220,751 total reported compensation
  • Billy Epperhart (CEO): $147,318 total reported compensation
  • Richard Harris (Executive Director): $99,540 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Establish and catalyze a movement that promotes the true reformation and flourishing of Nations through the teachings of Jesus Christ, empowering his people by providing content, cohesion, and direction.

What it reported doing in 2024

The organization utilizes several methods and initiatives to accomplish its objectives. First, it broadcasts a program where social and cultural issues and events are discussed from a biblical perspective and viewers are informed about organizations, activities and resources that will help them connect for positive influence. Next, the organization maintains a website that includes links to many resources to assist with cultural engagement. Also, the organization hosts events, including an annual conference, where speakers encourage and educate live and online attendees. In addition, the organization uses digital technology to share news, blogs, alerts, articles and other information. Last, the organization works to mobilize believers in Jesus Christ to take action to be salt and light in the culture. Mobilization techniques in the tax year included issuing action alerts on pending government action or policy issues; publication of neutral, informational voter guides, promoting other activities of strategic partner organizations and encouraging the formation of biblical citizenship courses and community involvement teams.

Operating model

Revenue model
Affiliate-supported. 72% of the money available for current operations came from contributions from related organizations.
Distribution model
Direct operator. The filing allocates 93% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 70
  • Accountability: 64
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $16.24 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.6%; rating input score 96; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 28.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 22.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -46.3% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 83.7% of spending went to programs
  • Governance: 5 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $221K · 8 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $114K reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.