Civic Intelligence

Orphan Aid Liberia Inc

EIN 27-4270641 • 501(c)3 • Cartersville, GA

Profile

To provide support to Children's Ministry Inc., an orphanage and abandonment home located in Bong County Liberia West Africa. The organization's work helps to alleviate poverty and provides a safe environment for orphaned children.

PO Box 2434Cartersville, GA 30120

orphanaidliberia.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.16x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

8.0%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$33,950

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

57th percentile

6.4%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$1,025,105

Up $158,407 (+18%) from 2023

Liabilities

Down

$161,872

Down $14,228 (-8.1%) from 2023

Net Assets

Up

$863,233

Up $172,635 (+25%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin57th percentile

Revenue

Down

$2,163,402

Down $74,086 (-3.3%) from 2023

Expenses

Down

$1,990,767

Down $112,344 (-5.3%) from 2023

Net Income

Up

$172,635

Up $38,258 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2012: $12,794Liabilities 2012: $121,315Net Assets 2012: -$108,5212012Assets 2013: $55,017Liabilities 2013: $98,515Net Assets 2013: -$43,4982013Assets 2014: $121,103Liabilities 2014: $94,052Net Assets 2014: $27,0512014Assets 2015: $65,941Liabilities 2015: $108,856Net Assets 2015: -$42,9152015Assets 2016: $165,932Liabilities 2016: $93,211Net Assets 2016: $72,7212016Assets 2017: $403,675Liabilities 2017: $79,024Net Assets 2017: $324,6512017Assets 2018: $532,279Liabilities 2018: $56,995Net Assets 2018: $475,2842018Assets 2020: $635,636Liabilities 2020: $29,129Net Assets 2020: $606,5072020Assets 2021: $851,535Liabilities 2021: $29,713Net Assets 2021: $821,8222021Assets 2022: $748,638Liabilities 2022: $192,417Net Assets 2022: $556,2212022Assets 2023: $866,698Liabilities 2023: $176,100Net Assets 2023: $690,5982023Assets 2024: $1,025,105Liabilities 2024: $161,872Net Assets 2024: $863,2332024

Highlighted filing

2024

Assets$1,025,105
Liabilities$161,872
Net Assets$863,233
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $168,880Expenses 2012: $255,939Net Income 2012: -$87,0592012Revenue 2013: $183,411Expenses 2013: $141,438Net Income 2013: $41,9732013Revenue 2014: $282,892Expenses 2014: $212,343Net Income 2014: $70,5492014Revenue 2015: $311,524Expenses 2015: $381,490Net Income 2015: -$69,9662015Revenue 2016: $617,733Expenses 2016: $502,097Net Income 2016: $115,6362016Revenue 2017: $836,885Expenses 2017: $597,129Net Income 2017: $239,7562017Revenue 2018: $924,185Expenses 2018: $773,552Net Income 2018: $150,6332018Revenue 2020: $1,181,993Expenses 2020: $1,170,760Net Income 2020: $11,2332020Revenue 2021: $1,384,408Expenses 2021: $1,169,093Net Income 2021: $215,3152021Revenue 2022: $1,756,745Expenses 2022: $2,022,346Net Income 2022: -$265,6012022Revenue 2023: $2,237,488Expenses 2023: $2,103,111Net Income 2023: $134,3772023Revenue 2024: $2,163,402Expenses 2024: $1,990,767Net Income 2024: $172,6352024

Highlighted filing

2024

Revenue$2,163,402
Expenses$1,990,767
Net Income$172,635
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,025,105
Liabilities
$161,872
Net assets
$863,233
Revenue
$2,163,402
Expenses
$1,990,767
Net income
$172,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.16$0.86$2.16$1.99$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.18$0.69$2.24$2.10$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.19$0.56$1.76$2.02$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.03$0.82$1.38$1.17$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.03$0.61$1.18$1.17$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.06$0.48$0.92$0.77$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.08$0.32$0.84$0.60$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.09$0.07$0.62$0.50$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.11$0.04$0.31$0.38$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.09$0.03$0.28$0.21$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.10$0.04$0.18$0.14$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.12$0.11$0.17$0.26$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,653,377
Mission and Program Overview

Mission

To provide support to Children's Ministry Inc., an orphanage and abandonment home located in Bong County Liberia West Africa. The organization's work helps to alleviate poverty and provides a safe environment for orphaned children.

LIVE2540 exists to provide quality and compassionate healthcare to the most vulnerable children living in Liberia, West Africa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$858,826$1,014,914▲ $156,088
Inventories for Sale or Use$7,872$7,872→ $0
Prepaid Expenses and Deferred Charges-$2,319-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$866,698$1,025,105▲ $158,407
Other Assets Total-$0-
Liabilities
Other Liabilities$156,408$125,063▼ $31,345
Accounts Payable and Accrued Expenses$19,692$36,809▲ $17,117
Total Liabilities$176,100$161,872▼ $14,228
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$690,598$863,233▲ $172,635
Total Net Assets Fund Balance$690,598$863,233▲ $172,635
Total Liabilities and Net Assets / Fund Balance$866,698$1,025,105▲ $158,407
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Daryl RobertsPresidentFT$93,488$93,488
Haley MinesingerSecretaryFT$26,600$26,600
Sherry KerrTreasurerPT$2,900$2,900

Board Members and Trustees

NameTitle
Haley BenefieldDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,096,241
Program Service Revenue
$0
Investment Income
$2,514
Other Revenue
$64,647
All Other Contributions
$2,096,241
Change in Net Assets
$172,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,385,390
Salaries, Compensation, and Employee Benefits$402,800
Other Expenses$202,577
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,385,390--$1,385,390
Other Salaries and Wages-$227,900-$227,900
Current Officers, Directors, Trustees, and Key Employees-$122,988-$122,988
Payroll Taxes-$27,028-$27,028
Other Employee Benefits-$24,884-$24,884
Fees for Services Accounting-$10,750-$10,750
Other Expenses-$5,655-$5,655
Office Expenses-$5,642-$5,642
Insurance-$5,625-$5,625
All Other Expenses-$4,794-$4,794
Total Functional Expenses$1,385,390$605,377$0$1,990,767
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$554,622
Fundraising Direct Expenses$489,975
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
T-Shirt Revenue$554,622$554,622$489,975$64,647
Total Events$554,622$554,622$489,975$64,647
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan to Organization$125,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Daryl Roberts President and Chrissy Roberts Treasurer are married.”

Form 990, Part VI, Section B, Line 11B

“A review of the 990 tax return is performed by the Officers and Board before filing.”

Form 990, Part VI, Section B, Line 12C

“Regularly review policy with board and staff. It is easily accessible to all board and staff. Proactively document any conflict of interests that may arise.”

Form 990, Part VI, Section C, Line 19

“A copy of the 990 tax return will be posted on the Live2540 website.”

Filing and Contact Details

Filer

Filer Name
LIVE2540 Inc
EIN
27-4270641
Phone
7705476171
Address
PO BOX 2434, Cartersville, GA 30120

Signing Officer

Name
Daryl Roberts
Title
President
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl Roberts
Formed
2011
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
12
Volunteers
35

Preparer

Firm
KGP Tax & Accounting
Address
463 Cooper Woods Court, Smyrna, GA 30082
Preparer
Kenneth Perkins
Phone
4048080854
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Support of Orphans
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Liberia
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0T-Shirt Revenue
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Daryl Roberts President and Chrissy Roberts Treasurer are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A review of the 990 tax return is performed by the Officers and Board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Regularly review policy with board and staff. It is easily accessible to all board and staff. Proactively document any conflict of interests that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the 990 tax return will be posted on the Live2540 website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0103 Valley Drive
IRS990/USAddress/CityNm0Cartersville
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030120
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IRS990/WebsiteAddressTxt0live2540.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Daryl Roberts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVE2540 Inc
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
ReturnHeader/Filer/EIN0274270641
ReturnHeader/Filer/PhoneNum07705476171
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2434
ReturnHeader/Filer/USAddress/CityNm0Cartersville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030120
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843257855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KGP Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0463 Cooper Woods Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Smyrna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030082
ReturnHeader/PreparerPersonGrp/PhoneNum04048080854
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kenneth Perkins
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-12T11:33:51-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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