Live Action does not meet the following 2 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
Live Action does not meet this Standard because:
- The Chief Executive Officer also serves as the chair of the board of directors.
Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
Live Action does not meet this Standard because:
- The paid Chief Executive Officer also serves as the chair of the board of directors.
Live Action meets the remaining 18 Standards for Charity Accountability.
Live Action reports that it creates and distributes pro-life content through educational media campaigns, visual storytelling, and investigative reporting to change people's minds about abortion and human rights. The organization produces in-depth reports on abortion, advocates for pro-life public policy at the federal and state level, and works to mobilize pro-life activists and grassroots supporters to speak on the value of human rights beginning in the womb. Some ($291,547 or 7%) of Live Action?s program activities are carried out in conjunction with fundraising appeals.
For the year ended December 31, 2020, Live Action's program expenses were:
Program services |
$3,958,364 |
Total Program Expenses: |
$3,958,364 |
-
Chief Executive
Lila Rose, Founder and President
-
Compensation*
$161,712
-
Chair of the Board
Lila Rose
-
Chair's Profession / Business Affiliation
Founder and President, Live Action
-
Board Size
5
-
Paid Staff Size
30
*2020 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Invitations to fund raising events, Planned giving arrangements, Print advertisements (newspapers, magazines, etc.), Telephone appeals, Cause- related marketing (affinity credit cards, consumer product sales, etc.), Other
Live Action incurred joint costs of $658,714 for informational materials and activities that included fundraising materials. Of those costs $367,167 was allocated to fundraising expenses and $291,547 was allocated to program expenses.
Fundraising costs were 12% of related contributions. (Related contributions, which totaled $7,315,094, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c) (3) of the Internal Revenue Code.It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Live Action's audited financial statements for the year ended December 31, 2020.
Source of Funds |
Contributions and grants |
$7,298,549 |
Sales of inventory, net |
$111,319 |
Investment income |
$34,925 |
In-kind contributions |
$16,545 |
Other |
$13,093 |
Honorarium |
$2,000 |
Sales of assets other than inventory, net |
($151) |
Total Income |
$7,476,280 |
- Programs: 77%
- Fundraising: 16%
- Administrative: 7%
Total Income |
$7,476,280 |
Program expenses |
$3,958,364 |
Fundraising expenses |
$845,314 |
Administrative expenses |
$397,374 |
Other expenses |
$0 |
Total expenses: |
$5,201,052 |
Income in Excess of Expenses |
$2,275,228 |
Beginning Net Assets |
$4,243,592 |
Other Changes In Net Assets |
$0 |
Ending Net Assets |
$6,518,823 |
Total Liabilities |
$135,386 |
Total Assets |
$6,654,209 |
Note: According to the organization's 2020 audited financial statements, Live Action received in-kind contributions totaling $16,545.