Lift Up the Vulnerable 



The information on this page was last updated 3/20/2026. If you see errors or omissions, please email: [email protected]
Summary
Invest in vulnerable children and women at-risk to human trafficking by empowering them to be changemakers in Sudan and South Sudan.
Contact information
Mailing address:
Lift Up the Vulnerable
P.O. BOX 22027
New York, NY 10087
Website: liftupthevulnerable.org
Phone: (646) 481-8948
Email: [email protected]
Organization details
EIN: 831980124
CEO/President: Audrey Moore
Chairman: Louise Coggins
Board size: 11
Founder:
Ruling year: 2019
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2021
Purpose
Lift Up the Vulnerable (LUV) is an ecumenical Christian mission organization that prevents the trafficking and oppression of vulnerable children and women in war zones.
In conflict zones such as Sudan and South Sudan, which are marked by violence and extreme poverty, the most vulnerable are kidnapped as child soldiers, sold as sex slaves, and trapped in forced labor.
Mission statement
To prevent the trafficking and oppression of vulnerable children and women and empower them to be changemakers in their communities.
Statement of faith
As an ecumenical Christian organization, LUV is on a mission to prevent human trafficking and empower change agents in war-torn nations.
The leaders of LUV come from many different walks of life and various denominations, but we stand united in our desire to serve like Christ, as we extend agape love and holistic care to those who Scripture names are closest to God's heart and who are the most vulnerable in our world - the orphan, widow, and refugee. Above all we acknowledge and treasure the immeasurable, explosive love of God, exhibited from the beginning of time. Out of love, God walked in the world in the embodiment of Jesus, who was crucified and resurrected - and we rejoice that He will come again to make all things new!
WE AFFIRM THE APOSTLES CREED:
We believe in God, the Father almighty, creator of heaven and earth.
We believe in Jesus Christ, God's only Son, our Lord,
who was conceived by the Holy Spirit,
born of the Virgin Mary,
suffered under Pontius Pilate,
was crucified, died, and was buried;
he descended to the dead.
On the third day he rose again;
he ascended into heaven,
he is seated at the right hand of the Father,
and he will come to judge the living and the dead.
We believe in the Holy Spirit,
the holy catholic Church,
the communion of saints,
the forgiveness of sins,
the resurrection of the body,
and the life everlasting.
Donor confidence score

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Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Anti-Trafficking
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | ![]() ![]() ![]() ![]() | 348 of 1423 | 6 of 22 |
| Fund acquisition rating | ![]() ![]() ![]() | 593 of 1423 | 9 of 22 |
| Resource allocation rating | ![]() ![]() ![]() | 611 of 1423 | 11 of 22 |
| Asset utilization rating | ![]() ![]() ![]() ![]() | 327 of 1424 | 5 of 22 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 7% | 9% | 5% | 6% | 9% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 7% | 7% | 9% | 5% | 6% | 9% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 97% | 100% | 99% | 100% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 8% | 8% | 8% | 5% | 6% | 8% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 3% | 0% | 1% | 0% | 0% | 0% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 83% | 82% | 86% | 85% | 82% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 81% | 105% | 98% | 98% | 104% |
Program output ratio Program output ratio = Program services / Total revenue | 75% | 67% | 86% | 85% | 83% | 85% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 19% | -5% | 2% | 2% | -4% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 11% | 51% | -20% | 5% | 7% | -11% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 9% | 10% | 9% | 8% | 10% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.02 | 1.91 | 3.11 | 2.48 | 2.48 | 2.12 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.81 | 1.00 | 1.00 | 1.00 | 1.21 | 1.35 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.77 | 1.91 | 3.11 | 2.48 | 3.00 | 2.87 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 16.94 | 132.10 | 38.75 | 92.19 | 244.16 | 377.86 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.06 | 0.01 | 0.03 | 0.01 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.53 | 6.24 | 3.76 | 4.78 | 3.98 | 4.17 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 7% | 10% | 20% | 17% | 17% | 18% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 10% | 18% | 16% | 17% | 18% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 90% | 47% | 26% | 33% | 33% | 38% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $1,358,422 | $675,415 | $723,957 | $668,628 | $525,978 |
| Receivables, inventories, prepaids | $74,547 | $120,762 | $201,025 | $67,035 | $97,105 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $1,432,969 | $796,177 | $924,982 | $735,663 | $623,083 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $0 | $0 | $0 | $139 |
| Other long-term assets | $0 | $0 | $0 | $155,211 | $218,481 |
| Total long-term assets | $0 | $0 | $0 | $155,211 | $218,620 |
| Total assets | $1,432,969 | $796,177 | $924,982 | $890,874 | $841,703 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $10,848 | $20,545 | $10,033 | $3,013 | $1,649 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $10,848 | $20,545 | $10,033 | $3,013 | $1,649 |
| Debt | $137,475 | $141,355 | $145,130 | $148,802 | $152,375 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $137,475 | $141,355 | $145,130 | $148,802 | $152,375 |
| Total liabilities | $148,323 | $161,900 | $155,163 | $151,815 | $154,024 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $825,587 | $456,006 | $509,127 | $739,059 | $687,679 |
| With donor restrictions | $459,059 | $178,271 | $260,692 | $0 | $0 |
| Net assets | $1,284,646 | $634,277 | $769,819 | $739,059 | $687,679 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $3,383,580 | $2,330,942 | $2,328,740 | $2,258,603 | $1,715,261 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $10,064 | $0 | $0 | $0 | $0 |
| Other revenue | $1,122 | $15,849 | $9,581 | $0 | $0 |
| Total other revenue | $11,186 | $15,849 | $9,581 | $0 | $0 |
| Total revenue | $3,394,766 | $2,346,791 | $2,338,321 | $2,258,603 | $1,715,261 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $2,275,261 | $2,019,438 | $1,977,845 | $1,883,656 | $1,460,730 |
| Management and general | $235,855 | $247,422 | $202,946 | $187,079 | $181,228 |
| Fundraising | $223,281 | $205,473 | $117,564 | $137,088 | $145,838 |
| Total expenses | $2,734,397 | $2,472,333 | $2,298,355 | $2,207,823 | $1,787,796 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $660,369 | ($125,542) | $39,966 | $50,780 | ($72,535) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $660,369 | ($125,542) | $39,966 | $50,780 | ($72,535) |
Compensation
| Name | Title | Compensation |
| Audrey Moore | CEO | $118,214 |
| Michael Alex Hill | CAO | $105,000 |
| Ida Kaastra Mutoigo | COO | $102,898 |
Compensation data as of: 12/31/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 3/20/2026. To update the information below, please email: [email protected]
History
See history at https://liftupthevulnerable.org/our-history/
