Young Living Foundation
Nonprofit profile at a glance
- EIN
- 432007854
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Lehi, UT, USA
- Phone
- 8014188900
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Research Institutes and/or Public Policy Analysis
Reported finances
- Revenue
- $4,673,430
- Expenses
- $3,380,414
- Assets
- $9,830,352
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Nikki Davis (Executive Director)
Highest reported compensation
- Nikki Davis (Executive Director): $241,819 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization works to protect and empower the world's young through championing education, developing enterprise, and ending exploitation.
What it reported doing in 2025
Other Program Services include service trips around the world and supplies purchased on behalf of partnering organizations such as schools. Also included are expenses donated by Young Living Essential Oils, LC for operational costs of the Foundation including payroll and travel of employees who organize, direct, and carry out programmatic activities.
Operating model
- Revenue model
- Donor-supported. 71% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 59
- Accountability: 22
- Sustainability: 78
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.9%; rating input score 64
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: $19.8 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 14th 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: 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: 98.8%; rating input score 99; 42nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 10%; rating input score 10; 8th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 27.7%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 2.91; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
- Officer compensation ratio: 1.4%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 7.3% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 15.7% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 63.9% of revenue deployed · 85% of spending went to programs
- Governance: 1 of 10 board members independent · 3 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $2.9M in reported program spending
- Leadership: top reported pay $242K · 12 people listed · 0 of 6 pay-setting controls reported
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 6 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 — Accountability: Independent voting board scored 10/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 59/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.