Living Alternatives INC FY2020 filing

Tax-deductible

Tyler, TX501(c)(3)Human ServicesEIN 75-2425265Revenue $818K in FY2020

On file with the IRSlivalt.orgPo Box 131466, 75713-1466 · Tyler, TXTax-exempt since Oct 1992Publicly supported charity — 170(b)(1)(A)(vi)

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To promote a culture of life for women, children and families through outreach to those experiencing unplanned pregnancy through fostering, adoption, education and provision of resources.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$30K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $153K a year · 15% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$30K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$818K
Spent
$727K
To programs
67%
Net assets
$2.6M
By yearFY2020–FY2024
Revenue
$818K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$818K
FY2021$1.3M
FY2022$948K
FY2023$1.1M
FY2024$927K
Expenses
$727K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$727K
FY2021$838K
FY2022$836K
FY2023$956K
FY2024$974K
Net assets
$2.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.6M
FY2021$3.0M
FY2022$3.1M
FY2023$3.3M
FY2024$3.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $487K Management & general 31% · $229K Fundraising 2% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $30K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$28,750Pt VII · Sec A
$1,662Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lorin Roncancio’s $5K as Executive Dir. is at the 2nd percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2021FY2020
Steven Roquemore—$70,208$28,750
Lorin Roncancio$4,531——
Beverly Kline——$1,662

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports women, children, and families facing unplanned pregnancies with fostering, adoption, education, and resources.

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Provided by the organization

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3 programs · $436K · in their own filed words · FY2020
01

The AXIA Center is a mentoring program for young women in unplanned pregnancies offering free pregnancy tests, prenatal development information, and sexual abstinence education. Life skills and parenting classes are taught allowing the young women to earn credit points toward the purchase of baby clothing, small furniture items and baby…

$207Kprogram expense
02

Maternity Home is a state licensed facility that provides housing, continued education, development of life skills & decision-making and provides transportation to medical care for pregnant women. Services are offered free of charge. The home is located in Lindale, TX.

$187Kprogram expense
03

Adoption Services works alongside young women facing unplanned pregnancy who wish to make an adoption decision. Adoption Services includes FORthe1 Program seeking Christian families to provide care for orphans in the Texas Foster Care system.

$41Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$6K
Grants paid · 5 grants · $232K · 2020–2024
Youth with a MissionTX · FY2024$21,356
Youth with a MissionTX · FY2023$81,419
Youth with a MissionTX · FY2022$44,737
Youth with a MissionTX · FY2021$45,552
Youth with a MissionTX · FY2020$38,628

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$818K
Ln 12
Gifts and grantsLn 1h$804K
Fees for servicesLn 2g$33K
Investment incomeLn 3$4K
Money outPt IX
$727K
Ln 25
Programscol B$487K
Managementcol C$229K
Fundraisingcol D$12K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$864K
Total assetsLn 16$2.6M
LiabilitiesLn 26$17K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$804K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$477K
Fees for servicesLn 2g$33K
Investment incomeLn 3$4K
Gains on assetsLn 7$4K
Total revenueLn 12$818K
Assets in detailPt X, end of year
CashLn 1$864K
SavingsLn 2$0
Cash and savings togetherLn 1–2$864K
InvestmentsLn 11–13$528
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$92K
Total assetsLn 16$2.6M
LiabilitiesLn 26$17K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 59
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$821K$864K
InvestmentsLn 11–13$528$528
Land, buildings, equipmentLn 10c$885K$1.6M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$14K$17K
Net assetsLn 32$2.5M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$39K$39K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$30K$30K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$116K$50K$66K$98
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$247$13K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$27K$12K$15K
Advertising and promotionLn 12$21K$1K$19K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$175K$146K$28K
TravelLn 17$12K$6K$7K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$79K$71K$8K
InsuranceLn 23$37K$32K$5K
Other expenses (24a–d)Ln 24$135K$73K$49K$12K
All other expensesLn 24e$45K$26K$18K$1
Total functional expensesLn 25$727K$487K$229K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $927K$974K−$47K$3.3M 990 PDF
FY2023 $1.1M$956K$167K$3.3M 990 PDF
FY2022 $948K$836K$113K$3.1M 990 PDF
FY2021 $1.3M$838K$439K$3.0M 990 PDF
FY2020 Viewing $818K$727K$91K$2.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $818,061 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $754,647$803,745
I-9 Program service revenuePrior year $55,145$33,495
I-10 Investment incomePrior year −$19,830$3,968
I-11 Other revenuePrior year $39,526−$23,147
I-12 Total revenuePrior year $829,488$818,061
I-13 Grants and similar amounts paidPrior year $41,706$38,628
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $82,364$159,382
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $519,944$529,287
I-18 Total expensesPrior year $644,014$727,297
I-19 Revenue less expensesPrior year $185,474$90,764
Part VI · Governance 10 of 11 board members independent, 5 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $818,061 across 12 lines filed
VIII-1c Fundraising events$477,061
VIII-1f All other contributions, gifts and grants$326,684
VIII-1g Noncash contributions (included above)$1,200
VIII-1h Total contributions, gifts and grants$803,745
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $33,495$33,495
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $14,694$14,694
VIII-7 Net gain or loss on sales of assetsRelated to mission $3,968$3,968
VIII-8 Net income from fundraising events−$67,948
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $30,107$30,107
VIII-12 Total revenueRelated to mission $82,264$818,061
Part IX · Statement of functional expenses $727,297 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $38,628$38,628
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $30,412$30,412
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $49,839 · Management $66,033 · Fundraising $98$115,970
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $247 · Management $12,753$13,000
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $12,136 · Management $14,835$26,971
IX-12 Advertising and promotionPrograms $1,429 · Management $19,410$20,839
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $146,360 · Management $28,219$174,579
IX-17 TravelPrograms $5,515 · Management $6,830$12,345
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $70,894 · Management $7,728$78,622
IX-23 InsurancePrograms $31,971 · Management $4,889$36,860
IX-24 Other expenses (24a–d)Programs $73,431 · Management $49,361 · Fundraising $11,714$134,506
IX-24e All other expensesPrograms $26,098 · Management $18,466 · Fundraising $1$44,565
IX-25 Total functional expensesPrograms $486,960 · Management $228,524 · Fundraising $11,813$727,297
Part X · Balance sheet $2,586,811 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $820,501$863,914
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $12,500$0
X-4 Accounts receivableStart of year $291$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $885,108$1,630,787
X-11 Publicly traded securitiesStart of year $528$528
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $779,317$91,582
X-16 Total assetsStart of year $2,498,245$2,586,811
X-17 Accounts payable and accrued expensesStart of year $12,350$9,025
X-25 Other liabilitiesStart of year $1,299$7,852
X-26 Total liabilitiesStart of year $14,259$16,877
X-27 Net assets without donor restrictionsStart of year $2,106,524$2,453,177
X-28 Net assets with donor restrictionsStart of year $377,462$116,757
X-32 Total net assets or fund balancesStart of year $2,483,986$2,569,934
X-33 Total liabilities and net assetsStart of year $2,498,245$2,586,811
Part XI · Reconciliation of net assets $2,569,934 net assets at year end
XI-1 Total revenue$818,061
XI-2 Total expenses$727,297
XI-3 Revenue less expenses$90,764
XI-4 Net assets at start of year$2,483,986
XI-8 Prior period adjustments−$4,816
XI-10 Net assets at end of year$2,569,934

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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