Civic Intelligence

Living in Liberty

990 • Fiscal year 2020 • EIN 45-4656590

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 15, 2021

PO Box 488Gibsonia, PA 15044-0488

(412) 837-9347

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

53rd percentile

$5,460

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

83rd percentile

51%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-7.8%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$155,079

Up $52,692 (+51%) from 2019

Net Assets

Up

$148,274

Up $53,764 (+57%) from 2019

Liabilities

Down

$6,805

Down $1,072 (-14%) from 2019

Revenue

Down

$436,235

Down $37,091 (-7.8%) from 2019

Expenses

Down

$382,471

Down $40,743 (-9.6%) from 2019

Net Income

Up

$53,764

Up $3,652 (+7.3%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $78,202Liabilities 2015: $7,037Net Assets 2015: $71,1652015Assets 2016: $68,850Liabilities 2016: $6,835Net Assets 2016: $62,0152016Assets 2017: $61,253Liabilities 2017: $3,327Net Assets 2017: $57,9262017Assets 2018: $50,157Liabilities 2018: $5,875Net Assets 2018: $44,2822018Assets 2019: $102,387Liabilities 2019: $7,877Net Assets 2019: $94,5102019Assets 2020: $155,079Liabilities 2020: $6,805Net Assets 2020: $148,2742020Assets 2021: $283,214Liabilities 2021: $8,551Net Assets 2021: $274,6632021Assets 2022: $556,018Liabilities 2022: $31,593Net Assets 2022: $524,4252022Assets 2023: $977,035Liabilities 2023: $286,579Net Assets 2023: $690,4562023Assets 2024: $992,371Liabilities 2024: $130,880Net Assets 2024: $861,4912024Assets 2025: $1,891,217Liabilities 2025: $896,722Net Assets 2025: $994,4952025

Highlighted filing

2020

Assets$155,079
Liabilities$6,805
Net Assets$148,274

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $293,784Expenses 2015: $298,180Net Income 2015: -$4,3962015Revenue 2016: $400,704Expenses 2016: $409,854Net Income 2016: -$9,1502016Revenue 2017: $390,851Expenses 2017: $394,940Net Income 2017: -$4,0892017Revenue 2018: $383,159Expenses 2018: $396,803Net Income 2018: -$13,6442018Revenue 2019: $473,326Expenses 2019: $423,214Net Income 2019: $50,1122019Revenue 2020: $436,235Expenses 2020: $382,471Net Income 2020: $53,7642020Revenue 2021: $573,304Expenses 2021: $446,915Net Income 2021: $126,3892021Revenue 2022: $732,051Expenses 2022: $482,289Net Income 2022: $249,7622022Revenue 2023: $724,495Expenses 2023: $558,465Net Income 2023: $166,0302023Revenue 2024: $841,527Expenses 2024: $670,492Net Income 2024: $171,0352024Revenue 2025: $919,563Expenses 2025: $786,559Net Income 2025: $133,0042025

Highlighted filing

2020

Revenue$436,235
Expenses$382,471
Net Income$53,764
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 15, 2021
Return Version
2019v5.2
Gross Receipts
$771,542
Mission and Program Overview

Mission

Living in liberty restores the dignity, freedom and a new life to victims of commercial sexual exploition by creating a safe, secure, loving and nurturing community where healing occurs and a new life begins.

Living in liberty restores life to victims of commercial sexual exploitation and raises awareness of this serious issue within the greater pittsburgh, pa community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,796$131,607▲ $54,811
Land, Buildings, and Equipment, Net$11,291$9,172▼ $2,119
Total Assets$102,387$155,079▲ $52,692
Other Assets Total$14,300$14,300→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,389$3,395▲ $6
Unsecured Notes Loans Payable$2,917$1,839▼ $1,078
Other Liabilities$1,571$1,571→ $0
Total Liabilities$7,877$6,805▼ $1,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,060$138,824▲ $53,764
Net Assets With Donor Restrictions$9,450$9,450→ $0
Total Net Assets Fund Balance$94,510$148,274▲ $53,764
Total Liabilities and Net Assets / Fund Balance$102,387$155,079▲ $52,692

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,172$5,256$14,428
Other Assets Org$14,300--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth EchevarriaPresidentFT$5,460$5,460

Board Members and Trustees

NameTitle
Bruce SchlenkeBoard Member
Deanna BudziszewskiBoard Member
Kim ReussBoard Member
Mike HessBoard Member
Marilyn MulhillBoard Member Until Oct2019
Kelly BenderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$425,661
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$10,574
All Other Contributions
$403,231
Change in Net Assets
$53,764

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$334,028Thrift Store Value
Total Noncash Contributions$334,028-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,065
Salaries, Compensation, and Employee Benefits$100,156
Total Fundraising Expense$41,980
Grants and Similar Amounts Paid$3,250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$178,890$14,953$24,130$217,973
Other Salaries and Wages$69,993$5,850$9,441$85,284
Office Expenses$13,937$1,165$1,880$16,982
Travel$8,324$696$1,123$10,143
Payroll Taxes$7,221$604$974$8,799
Insurance$5,501$460$742$6,703
Current Officers, Directors, Trustees, and Key Employees$4,481$375$604$5,460
Fees for Services Accounting$4,104$343$554$5,001
Information Technology$3,400$284$459$4,143
Grants to Domestic Orgs$3,250--$3,250
Depreciation Depletion$1,739$145$235$2,119
Conferences and Meetings$1,182$99$159$1,440
Fees for Services Other$1,144$96$154$1,394
Other Expenses$900$74$121$1,095
Advertising$513$43$69$625
Other Employee Benefits$503$42$68$613
Total Functional Expenses$314,476$26,015$41,980$382,471
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,797
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Taxes Payable$1,571
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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 B, Line 11B

Each board member has read over the return and discussed their satisfaction with its contents with each other.

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

All potential conflicts of interest are required to be presented to the board of directors. They review and handle those potential conflicts according to the written policy.

Form 990, Part VI, Section C, Line 19

Documents are available upon request at the organization's offices.

Form 990, Part VI, Line 19

Documents are available upon request at the organization's offices.

Filing and Contact Details

Filer

Filer Name
Living in Liberty
EIN
45-4656590
Phone
4128379347
Address
PO BOX 488, GIBSONIA, PA 15044-0488

Signing Officer

Name
Elizabeth Echevarria
Title
President
Phone
4128379347
Signed
2021-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Echevarria
Formed
2012
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
110

Preparer

Firm
Mccall Scanlon & Tice LLC
Address
5500 CORPORATE DR 240, PITTSBURGH, PA 15237
Preparer
Karen N Leonard
Phone
4126359314
Raw XML AppendixShowing 400 of 424 raw XML fields

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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IRS990/ActivityOrMissionDesc0LIVING IN LIBERTY RESTORES LIFE TO VICTIMS OF COMMERCIAL SEXUAL EXPLOITATION AND RAISES AWARENESS OF THIS SERIOUS ISSUE WITHIN THE GREATER PITTSBURGH, PA COMMUNITY.
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IRS990/Desc0LIVING IN LIBERTY PROVIDED COMPREHENSIVE ROUND-THE-CLOCK CARE FOR 2 LONG TERM RESIDENTS. STAFF COVERAGE COMPRISED OF 2 PART TIME EMPLOYEES AND A VOLUNTEER TEAM OF WOMEN. RESIDENTS ACQUIRED NEW LIFE SKILLS AND 1 OF THEM RECEIVED ON THE JOB SKILLS TRAINING AT LIVING IN LIBERTY'S OWN THRIFT STORE REPURPOSED. OUTREACH PROGRAMS IN DOWNTOWN/STRIP AREAS OF PITTSBURGH, NORTHSIDE, BUTLER, HOMEWOOD, AND NEW KENSINGTON ASSISTED WOMEN INTO REHAB WITH CLOTHES, HYGIENE, SUPPORT, VISITS, BUS PASSES, ETC. VOLUNTEERS PROVIDED MEALS, WEEKLY DEVOTIONS, AND OTHER CONTACT AS ALLOWED DURING THE COVID RESTRICTIONS.
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0464004
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02620
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0306098
IRS990/PYOtherRevenueAmt09322
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt050112
IRS990/PYSalariesCompEmpBnftPaidAmt0114496
IRS990/PYTotalExpensesAmt0423214
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0473326
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt053764
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08777
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0425661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0464004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0383980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0378603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0397890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02050138
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02050138
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0425661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0464004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0383980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0378603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0397890
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02050138
IRS990ScheduleA/TotalSupportAmt02050138
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt09172
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014428
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014300
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01571
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09172
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014300
IRS990ScheduleD/TotalLiabilityAmt01571
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0THRIFT STORE VALUE
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0334028
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH BOARD MEMBER HAS READ OVER THE RETURN AND DISCUSSED THEIR SATISFACTION WITH ITS CONTENTS WITH EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED TO BE PRESENTED TO THE BOARD OF DIRECTORS. THEY REVIEW AND HANDLE THOSE POTENTIAL CONFLICTS ACCORDING TO THE WRITTEN POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0102387
IRS990/TotalAssetsEOYAmt0155079
IRS990/TotalAssetsGrp/BOYAmt0102387
IRS990/TotalAssetsGrp/EOYAmt0155079
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0425661
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041980
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026015
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0314476
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07877
IRS990/TotalLiabilitiesEOYAmt06805
IRS990/TotalLiabilitiesGrp/BOYAmt07877
IRS990/TotalLiabilitiesGrp/EOYAmt06805
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt094510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148274
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0314476
IRS990/TotalReportableCompFromOrgAmt05460
IRS990/TotalRevenueGrp/ExclusionAmt01797
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08777
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0436235
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0102387
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0155079
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01123
IRS990/TravelGrp/ManagementAndGeneralAmt0696
IRS990/TravelGrp/ProgramServicesAmt08324
IRS990/TravelGrp/TotalAmt010143
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt02917
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01839
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011034 BABCOCK ROAD
IRS990/USAddress/CityNm0GIBSONIA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015044
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LIVINGINLIBERTY.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH ECHEVARRIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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