Let Them Live 
The information on this page was last updated 10/5/2026. If you see errors or omissions, please email: [email protected]
Summary
A non-profit organization dedicated to saving babies from abortion by empowering mothers.
Contact information
Mailing address:
Let Them Live
5220 New Haven Ave,
Fort Wayne, IN 46803
Website: letthemlive.org
Phone: (260) 200-3789
Email: [email protected]
Organization details
EIN: 833480264
CEO/President: Nathan Berning
Chairman: Emily Berning
Board size: 6
Founder: Nathan and Emily Berning
Ruling year: 2019
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
We envision a culture where women never feel like abortion is their only option simply because of their financial situation.
Mission statement
73% of women have abortions due to financial burden. Let Them Live offers them financial support so that they can choose life instead.
Statement of faith
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Pro-Life
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1134 of 1590 | 23 of 33 |
| Fund acquisition rating | | 1417 of 1591 | 31 of 33 |
| Resource allocation rating | | 1521 of 1591 | 30 of 33 |
| Asset utilization rating | | 21 of 1590 | 1 of 33 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 11% | 29% | 21% | 22% | 18% | 17% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 11% | 29% | 21% | 21% | 18% | 17% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 97% | 100% | 100% | 100% | 100% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 11% | 30% | 21% | 21% | 18% | 19% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 3% | 0% | 0% | 0% | 0% | 0% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 79% | 60% | 66% | 68% | 77% | 59% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 97% | 99% | 102% | 100% | 90% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 58% | 66% | 69% | 77% | 53% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | 3% | 1% | -2% | 0% | 10% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | 53% | 36% | -77% | 9% | 83% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 10% | 13% | 11% | 5% | 22% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.07 | 16.26 | 25.18 | 23.07 | 21.19 | 7.76 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.44 | 1.23 | 1.22 | 1.06 | 1.09 | 1.02 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.09 | 19.99 | 30.75 | 24.38 | 23.10 | 7.93 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 10.13 | 0.00 | 12.57 | 19.01 | 24.70 | 0.00 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.00 | 0.08 | 0.05 | 0.04 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.01 | 0.60 | 0.36 | 0.47 | 0.50 | 1.51 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 12% | 0% | 21% | 53% | 4% | 0% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 15% | 48% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 66% | 6% | 3% | 2% | 5% | 13% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $196,772 | $116,920 | $146,722 | $121,941 | $113,881 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $0 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $196,772 | $116,920 | $146,722 | $121,941 | $113,881 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $25,650 | $24,215 | $7,863 | $10,502 | $2,549 |
| Other long-term assets | $19,493 | $1,638 | $491 | $534 | $0 |
| Total long-term assets | $45,143 | $25,853 | $8,354 | $11,036 | $2,549 |
| Total assets | $241,915 | $142,773 | $155,076 | $132,977 | $116,430 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $0 | $9,301 | $7,717 | $4,937 | $0 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $0 | $9,301 | $7,717 | $4,937 | $0 |
| Debt | $0 | $20,830 | $75,000 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $20,830 | $75,000 | $0 | $0 |
| Total liabilities | $0 | $30,131 | $82,717 | $4,937 | $0 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $241,915 | $112,642 | $72,359 | $128,040 | $116,430 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $241,915 | $112,642 | $72,359 | $128,040 | $116,430 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $4,050,263 | $3,633,509 | $3,516,361 | $2,824,495 | $999,720 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $12 | $6 | $2,011 | $2 | $0 |
| Other revenue | $12,557 | $2,236 | $3,202 | $4,468 | $0 |
| Total other revenue | $12,569 | $2,242 | $5,213 | $4,470 | $0 |
| Total revenue | $4,062,832 | $3,635,751 | $3,521,574 | $2,828,965 | $999,720 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $2,373,240 | $2,383,745 | $2,441,068 | $2,173,202 | $530,918 |
| Management and general | $375,424 | $458,812 | $379,628 | $129,308 | $199,231 |
| Fundraising | $1,184,895 | $752,911 | $756,559 | $514,845 | $173,168 |
| Total expenses | $3,933,559 | $3,595,468 | $3,577,255 | $2,817,355 | $903,317 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $129,273 | $40,283 | ($55,681) | $11,610 | $96,403 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $129,273 | $40,283 | ($55,681) | $11,610 | $96,403 |
Compensation
| Name | Title | Compensation |
| Nathan Berning | CEO & Exec D | $176,296 |
| Emily Berning | President | $140,000 |
| Hollie Rocca | Vice Preside | $102,000 |
| Christopher Irak | Treasurer | $88,892 |
| Molly Rethemeyer | Secretary | $73,029 |
Compensation data as of: 12/31/2024
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 10/5/2026. To update the information below, please email: [email protected]
History
Let Them Live was founded by Nathan and Emily Berning in 2019 after they were connected with a woman who was homeless and abortion-minded because she couldn't pay her bills.
They emptied their bank account and gave her the financial assistance she needed to keep her baby. After saving her and her baby from abortion, they realized that many other women were getting abortions due to financial burden often caused by the father of the baby or from lack of support from immediate friends and family. And so Let Them Live was born - with a mission dedicated to financially and emotionally supporting these moms so that they can confidently choose life for their babies.
Let Them Live's innovative and compassionate model of financial and emotional assistance to abortion-minded mothers has a proven track record of success. Supporters can now experience the same joy that Nathan and Emily had that comes with saving a life from abortion through their donations to Let Them Live. Based out of Fort Wayne, Indiana, Let Them Live now assists hundreds of moms from all over the United States each year. Consider joining the fight against abortion by donating, volunteering, or spreading our message of love and support online.