2026-04-01T10:03:54-07:00 2025-12-31 454213536 HeltonSchuetze CPA LLC 206 Derby Court Acworth GA 30102 990 2025-01-01 274270641 LIVE2540 INC LIVE 6788840679 PO BOX 2434 CARTERSVILLE GA 30120 DARYL ROBERTS PRESIDENT 6788840679 2026-03-10 true JOANNE SCHUETZE CPA P00988488 6785962771 2026-04-01 X 2025 2025-03-06 01:10:19Z DARYL ROBERTS PO BOX 2434 CARTERSVILLE GA 30120 3624360 false X LIVE2540.ORG X 2011 GA LIVE2540 EXISTS TO PROVIDE, QUALITY, COMPASSIONATE HEALTHCARE TO THE MOST VULNERABLE CHILDREN LIVING IN LIBERIA, WEST AFRICA. 7 5 12 50 0 0 2096241 3275736 0 2514 16736 64647 81706 2163402 3374178 1385390 1371765 0 402800 562049 0 422587 202577 931332 1990767 2865146 172635 509032 1025105 1672565 161872 245777 863233 1426788 LIVE2540 EXISTS TO PROVIDE QUALITY, COMPASSIONATE HEALTHCARE TO THE MOST VULNERABLE CHILDREN LIVING IN LIBERIA, WEST AFRICA. false false 2189661 0 0 FUND MEDICAL CARE, MEDICAL SUPPLIES, STAFF SALARIES, FACILITIES, FOOD, AND SCHOOL TUITION. 2189661 true true false false false false false false false false true false false true true false true false false false false true false false false false false false false false false false false false false false true false false false false false false false false false false true 1 0 12 true false false false false false false false false false false X 7 5 true false false false false false false true true false false true true true true true true true true false GA X DARYL ROBERTS 7705476171 PO BOX 2434 CARTERSVILLE GA 30120 DARYL ROBERTS PRESIDENT 40.00 X 92000 0 0 JAMES HALL DIRECTOR 5.00 X 0 0 0 SHERRY KERR DIRECTOR OF FINANCE 40.00 X 9400 0 0 HALEY MINESINGER SECRETARY 5.00 X 44200 0 0 GLENN JORDAN DIRECTOR 5.00 X 0 0 0 LUKE BURTON DIRECTOR 5.00 X 0 0 0 JOSEPH TATE HENSHAW DIRECTOR (2026) 5.00 X 0 0 0 CHRISSY ROBERTS SECRETARY THRU 2025 5.00 X 0 0 0 145600 0 0 false false false 3275736 3275736 16736 0 0 331888 250182 81706 81706 3374178 98442 0 0 1371765 1371765 145600 51629 81272 12699 327816 327816 0 0 6151 1599 3937 615 46209 12014 29574 4621 36273 9431 23215 3627 117699 489 12764 104446 78425 0 0 78425 77973 0 14337 63636 55928 0 55928 0 229690 220811 7741 1138 4747 0 4747 0 2744 0 2744 0 11366 0 11366 0 OTHER PROGRAM EXPENSE 194107 194107 0 0 DONOR DEVELOPMENT 102546 0 0 102546 BANK AND CREDIT CARD FEES 56107 0 5273 50834 2865146 2189661 252898 422587 29551 15257 985363 1504734 7872 45654 2319 1342 25775 6769 19006 86572 1025105 1672565 36809 39979 125063 120826 0 84972 161872 245777 X 863233 1426788 863233 1426788 1025105 1672565 509032 54523 X false true X true false X 0 0 347743 1036508 2838914 1193930 3275736 8692831 209143 221857 243865 226937 331888 1233690 0 0 556886 1258365 3082779 1420867 3607624 9926521 18599 9740 33120 18878 33135 113472 0 18599 9740 33120 18878 33135 113472 9813049 15 140 2161 48407 16736 67459 15 140 2161 48407 16736 67459 556901 1258505 3084940 1469274 3624360 9993980 0.98190 0.97790 0.00670 0.00750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 9468 316 9152 16307 6453 9854 19006 OPERATING LEASE ROU ASSET 84972 SECURITY DEPOSIT 1600 86572 OPERATING LEASE ROU LIABILITY 84972 84972 3624360 3624360 -250182 -250182 3374178 3115328 3115328 -250182 -250182 2865146 Pt XI, Line 4b COST OF MERCHANDISE SOLD REDUCED TOTAL INCOME ON 990, REPORTED AS PROGRAM COST ON AUDITED STATEMENT. Pt XII, Line 4b COST OF MERCHANDISE SOLD REPORTED AS PROGRAM COST ON AUDITED STATEMENT, REDUCED TOTAL INCOME ON 990. Sub-Saharan Africa SUPPORT OF ORPHANS 1565873 WIRE 1 false false false false false false KIMBERLY C ROBERTS SPOUSE OF PRESIDENT 77000 WAGES false LUKE A ROBERTS CHILD OF PRESIDENT 35938 WAGES false Pt VI, Line 2 DARYL ROBERTS, PRESIDENT, AND CHRISSY ROBERTS, SECRETARY, ARE MARRIED. CHRISSY STEPPED DOWN FROM THE BOARD IN OCTOBER 2025. Pt VI, Line 11b THE FORM 990 IS PROVIDED TO THE BOARD FOR THEIR REVIEW AND APPROVAL BEFORE FILING. Pt VI, Line 12c TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE 1) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING; 2) WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY ENFORCED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPRESSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. Pt VI, Line 15a THE BOARD REVIEWS COMPENSATION DATA FOR SIMILAR SIZED ORGANIZATIONS TO DETERMINE THE ANNUAL COMPENSATION FOR THE EXECUTIVE TEAM. Pt VI, Line 15b THE BOARD REVIEWS COMPENSATION DATA FOR SIMILAR SIZED ORGANIATIONS TO DETERMINE THE ANNUAL COMPENSATION FOR KEY EMPLOYEES. Pt VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMETS AVAILABLE TO THE PUBLIC UPON REQUEST.