Civic Intelligence

Set Free Alliance

990 • Fiscal year 2016 • EIN 46-4741584

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 20, 2017

Organization Profilewww.setfreealliance.org
PO Box 1709Simpsonville, SC 29681

(864) 962-3310

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

24th percentile

-8.0%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.1%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets36th percentile

Assets

Flat

$370,460

Flat from 2016

Net Assets

Flat

$357,218

Flat from 2016

Liabilities

Flat

$13,242

Flat from 2016

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin24th percentile

Revenue

Flat

$3,662,223

Flat from 2016

Expenses

Flat

$3,954,190

Flat from 2016

Net Income

Flat

-$291,967

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$800K$600K$400K$200K$0Assets 2015: $632,013Liabilities 2015: $0Net Assets 2015: $632,0132015Assets 2016: $370,460Liabilities 2016: $13,242Net Assets 2016: $357,2182016Assets 2016: $370,460Liabilities 2016: $13,242Net Assets 2016: $357,2182016Assets 2017: $471,104Liabilities 2017: $14,986Net Assets 2017: $456,1182017Assets 2018: $178,164Liabilities 2018: $18,157Net Assets 2018: $160,0072018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$370,460
Liabilities$13,242
Net Assets$357,218
Open 2016 Filing

Operations Trend

Revenue Growth54th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $3,518,879Expenses 2015: $2,886,966Net Income 2015: $631,9132015Revenue 2016: $3,662,223Expenses 2016: $3,954,190Net Income 2016: -$291,9672016Revenue 2016: $3,662,223Expenses 2016: $3,954,190Net Income 2016: -$291,9672016Revenue 2017: $3,696,279Expenses 2017: $3,597,379Net Income 2017: $98,9002017Revenue 2018: $3,022,172Expenses 2018: $3,318,668Net Income 2018: -$296,4962018Revenue 2019: $1,043,689Expenses 2019: $1,203,696Net Income 2019: -$160,0072019

Highlighted filing

2016

Revenue$3,662,223
Expenses$3,954,190
Net Income-$291,967
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 20, 2017
Return Version
2016v3.0
Gross Receipts
$3,718,895
Mission and Program Overview

Mission

Works in partnership to give new life to rescued slave children and other abandoned children in India. Set Free Alliance, with their partner organization, provides loving guidance, housing, food, clothing, medical services, basic education and vocational training.

Provide support to children rescued from slavery and child trafficking primarily in India.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$632,013$296,894▼ $335,119
Savings and Temporary Cash Investments-$72,072-
Prepaid Expenses and Deferred Charges-$1,494-
Total Assets$632,013$370,460▼ $261,553
Liabilities
Accounts Payable and Accrued Expenses-$13,242-
Total Liabilities$0$13,242▲ $13,242
Net Assets / Fund Balance
Temporarily Rstr Net Assets$644,478$332,355▼ $312,123
Unrestricted Net Assets$-12,465$24,863▲ $37,328
Total Net Assets Fund Balance$632,013$357,218▼ $274,795
Total Liabilities and Net Assets / Fund Balance$632,013$370,460▼ $261,553
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
David MoorheadPresidentFT$52,200$49,702$101,902
Marcy MoorheadDirector of OperationsFT$40,000-$40,000

Board Members and Trustees

NameTitle
Henry VanDykeChairman
Greg SzaboChairman (part year)
Harold ChristianVice Chair
Cassandra MartinDirector
Jim FrithDirector
Lisa CastellaniDirector
Mike PereyoDirector
Roland BergeronDirector
Matt RitterSecretary
David HardyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,718,713
Program Service Revenue
$0
Investment Income
$182
Other Revenue
$-56,672
All Other Contributions
$3,430,793
Change in Net Assets
$-291,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,689,400
Salaries, Compensation, and Employee Benefits$167,607
Other Expenses$97,183
Total Fundraising Expense$74,377
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$3,689,400--$3,689,400
Current Officers, Directors, Trustees, and Key Employees-$40,776$23,040$63,816
Other Salaries and Wages-$15,939$44,333$60,272
Payroll Taxes-$43,519-$43,519
Office Expenses-$33,520-$33,520
All Other Expenses-$27,399$389$27,788
Insurance-$12,680-$12,680
Occupancy-$7,377-$7,377
Travel-$126$6,615$6,741
Fees for Services Other-$3,965-$3,965
Advertising-$2,045-$2,045
Fees for Services Accounting-$1,425-$1,425
Information Technology-$878-$878
Fees for Services Legal-$764-$764
Total Functional Expenses$3,689,400$190,413$74,377$3,954,190
International Activity

International Summary

Offices
0
Employees
0
Spending
$3,701,066

International Compliance

Foreign grant records maintained
Yes
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaGrants to Recipients Located in Region-00$3,689,400
South AsiaFundraising-00$11,666
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$56,672
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$287,920-$23,247-
Total Events$287,920-$56,672$-56,672
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David MoorheadFamily member of Marcy Moorhead, Director of OperationsCompensation and benefitsNo$43,816
Marcy MoorheadFamily member of David Moorhead, PresidentCompensationNo$20,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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

“David Moorhead and Marcy Moorhead - family relationship”

Form 990, Part VI, Section A, line 8B

“The organization does not have a committee with authority to act on behalf of the governing body. Therefore, this question has been answered "no" in accordance with the instructions.”

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

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

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

“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Leadership Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

Form 990, Part VI, Section C, line 18

“The organization makes its Form 990 available on the organization's website and Form 990 and Form 1023 are available upon request.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Set Free Alliance
EIN
46-4741584
Phone
8649623310
Address
PO Box 1709, Simpsonville, SC 29681

Signing Officer

Name
David Moorhead
Title
President
Phone
8649623310
Signed
2017-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Moorhead
Formed
2014
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
25

Preparer

Firm
Capin Crouse LLP
Address
1255 Lakes Parkway Suite 130, Lawrenceville, GA 30043
Preparer
Francis K Brown II
Phone
6785185301
Supplemental Narrative

Additional Explanations

Form 990, Heading, Box C:

“The organization's physical address is 879 Ne Main Street, Suite A, Simpsonville, SC 29681. Mail is not received at the organization's physical address.”

Form 990, Part XII, Line 2C:

“The organization's governing body assumes responsibility for oversight of the review of its financial statements and selection of an independent accountant.”

Financial Statement Notes

Part X, Line 2:

“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Organization was formed in 2014, and files information tax returns in the U.S. and various states.”

Raw XML AppendixShowing 400 of 479 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013242
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide support to children rescued from slavery and child trafficking primarily in India.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02045
IRS990/AdvertisingGrp/TotalAmt02045
IRS990/AllOtherContributionsAmt03430793
IRS990/AllOtherExpensesGrp/FundraisingAmt0389
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt027399
IRS990/AllOtherExpensesGrp/TotalAmt027788
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Jennifer McMakin
IRS990/BooksInCareOfDetail/PhoneNum08649623310
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1709
IRS990/BooksInCareOfDetail/USAddress/CityNm0Simpsonville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029681
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0632013
IRS990/CashNonInterestBearingGrp/EOYAmt0296894
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt023040
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt040776
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt063816
IRS990/CompensationFromOtherSrcsInd01
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt0287920
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03718713
IRS990/CYGrantsAndSimilarPaidAmt03689400
IRS990/CYInvestmentIncomeAmt0182
IRS990/CYOtherExpensesAmt097183
IRS990/CYOtherRevenueAmt0-56672
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-291967
IRS990/CYSalariesCompEmpBnftPaidAmt0167607
IRS990/CYTotalExpensesAmt03954190
IRS990/CYTotalFundraisingExpenseAmt074377
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03662223
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0SET FREE CAMPUS: The campus will provide a home for the rescued and abandoned children where all programs can be maximized for quality, including security, spiritual nurture, character development, education, and age appropriate vocational training. Presently, the children are spread out over many hours of traveling time throughout India making delivery of programs and services difficult and expensive. Capacity of the campus is approximately 2,000 children.CARING FOR RESCUED CHILDREN: Set Free Alliance partners with the Sylom Pastors League to rescue children caught in human trafficking or abandoned by desperately poor parents. Over 14,000 children have been rescued to date. Set Free Alliance supports the care of approximately 5,600 rescued and abandoned children who have nowhere else to go. The children are provided love and guidance, food, secure shelter, clothing, medical care, basic education, and age-appropriate vocational training.HERO: RESCUING AND REUNITING CHILDREN: Our HERO Program funds the physical rescue of children from slavery in India. Once rescued, data is collected on each child, and efforts are made to locate and reunite the child with his/her family. If the child has no place to go, they are placed in our care. In addition to rescuing the children, this program has successfully reunited more than 8,000 children with the families that they were once were taken from.The Organization uses 100% of general public donations to support the Set Free children in India. The 100% model depends on a group of visionary private donors whose combined effort covers the organization's operating costs, paying for everything from staff salaries and website design to reimbursing credit card transaction fees on donations to Set Free Alliance. This setup covers all of the necessary expenses of running the organization, and powers the 100% model so that all public donations for Set Free Alliance go directly to India.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03689400
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01425
IRS990/FeesForServicesAccountingGrp/TotalAmt01425
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0764
IRS990/FeesForServicesLegalGrp/TotalAmt0764
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03965
IRS990/FeesForServicesOtherGrp/TotalAmt03965
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt03689400
IRS990/ForeignGrantsGrp/TotalAmt03689400
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1049702
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Henry VanDyke
IRS990/Form990PartVIISectionAGrp/PersonNm1Greg Szabo
IRS990/Form990PartVIISectionAGrp/PersonNm2Harold Christian
IRS990/Form990PartVIISectionAGrp/PersonNm3David Hardy
IRS990/Form990PartVIISectionAGrp/PersonNm4Matt Ritter
IRS990/Form990PartVIISectionAGrp/PersonNm5Roland Bergeron
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Pereyo
IRS990/Form990PartVIISectionAGrp/PersonNm7Lisa Castellani
IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Frith
IRS990/Form990PartVIISectionAGrp/PersonNm9Cassandra Martin
IRS990/Form990PartVIISectionAGrp/PersonNm10David Moorhead
IRS990/Form990PartVIISectionAGrp/PersonNm11Marcy Moorhead
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1052200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman (part year)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director of Operations
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0287920
IRS990/FundraisingDirectExpensesAmt056672
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt03689400
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03718895
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0878
IRS990/InformationTechnologyGrp/TotalAmt0878
IRS990/InsuranceGrp/ManagementAndGeneralAmt012680
IRS990/InsuranceGrp/TotalAmt012680
IRS990/InvestmentIncomeGrp/ExclusionAmt0182
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0182
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Works in partnership to give new life to rescued slave children and other abandoned children in India. Set Free Alliance, with their partner organization, provides loving guidance, housing, food, clothing, medical services, basic education and vocational training.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt0632013
IRS990/NetAssetsOrFundBalancesEOYAmt0357218
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-56672
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-56672
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07377
IRS990/OccupancyGrp/TotalAmt07377
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033520
IRS990/OfficeExpensesGrp/TotalAmt033520
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt044333
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015939
IRS990/OtherSalariesAndWagesGrp/TotalAmt060272
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt043519
IRS990/PayrollTaxesGrp/TotalAmt043519
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01494
IRS990/PrincipalOfficerNm0David Moorhead
IRS990/PriorPeriodAdjustmentsAmt017172
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03518797
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02870618
IRS990/PYInvestmentIncomeAmt082
IRS990/PYOtherExpensesAmt016348
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0631913
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02886966
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03518879
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-291967
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072072
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03718713
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03518797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07237510
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0264
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt07182265
IRS990ScheduleA/SubstantialContributorsTotAmt055245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03718713
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03518797
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07237510
IRS990ScheduleA/TotalSupportAmt07237774
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/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Organization was formed in 2014, and files information tax returns in the U.S. and various states.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt03689400
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt111666
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to Recipients Located in Region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Fundraising
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt03689400
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Set Free Alliance gives 100% of general contribtutions to the rescued and abandoned children in India. The children receive shelter, food, medical care, basic education and age appropriate vocational training.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt03701066
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Set Free Alliance wires money to Sylom Blind Center, a registered NGO in India since 1989, designating where funds are allocated. Sylom Blind Center provides monthly expense reports on how funds are spent down to each rupee. Expenditures are discussed and reviewed by the Set Free Alliance management team. The Foreign Contribution Regulation Act (FCRA), an Indian legislation, is a law enacted by Parliament to regulate foreign contributions (especially monetary donations) provided by certain individuals or associations to NGOs and others within India. The FCRA gave them the #1 NGO ranking in Andhra Pradesh in 2016. Set Free Alliance also performs site visits.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1Expenses are accounted for based on the accural method of accounting.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 3:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt03701066
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0287920
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0287920
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt056672
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt033425
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt033425
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0287920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0287920
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-56672
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023247
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023247
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The organization provides a minister's housing allowance for the President, this benefit is not taxable.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1Fenton Moorhead Evangelistic Association (FMEA), an unrelated organization, supported Set Free Alliance as the organization established itself. FMEA paid the operating costs for Set Free Alliance for part of reporting year, this includes staff compensation. The value of the contributed staff compensation for David and Marcy Moorhead is included with the compensation paid by Set Free Alliance in Form 990, Part VII, Section A, Line 1a. The contributed support from FMEA is removed from Form 990, Part VIII and IX, as the support is considered contributed services and not considered in Revenue and Expense for Form 990 reporting. FMEA paid David Moorhead, President, $26,100 of salary, $2,700 of retirement benefits and $29,286 of other benefits. FMEA paid Marcy Moorhead, Director of Operations, $20,000 for salary.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VII, Section A, Line 5:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0David Moorhead
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Marcy Moorhead
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family member of Marcy Moorhead, Director of Operations
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Family member of David Moorhead, President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt043816
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt120000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Compensation and benefits
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Compensation
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Explanation for including David Moorhead and Marcy Moorhead in Schedule L, Part IV and Form 990, Part VII, Section A:The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A."
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part IV:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's physical address is 879 Ne Main Street, Suite A, Simpsonville, SC 29681. Mail is not received at the organization's physical address.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1David Moorhead and Marcy Moorhead - family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not have a committee with authority to act on behalf of the governing body. Therefore, this question has been answered "no" in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Leadership Committee is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its Form 990 available on the organization's website and Form 990 and Form 1023 are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization's governing body assumes responsibility for oversight of the review of its financial statements and selection of an independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Heading, Box C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0644478
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0332355
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0632013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$370,460
Liabilities
$13,242
Net assets
$357,218
Revenue
$3,662,223
Expenses
$3,954,190
Net income
-$291,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.04$1.20$0.16
2018Summary only. Only limited summary data is available for this year.$0.18$0.02$0.16$3.02$3.32$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.01$0.46$3.70$3.60$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$3.66$3.95$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.01$0.36$3.66$3.95$0.29
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$3.52$2.89$0.63
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits