Living Free, Inc. formerly Turning Point Ministries 
Summary
Living Free, Inc. is a nonprofit organization that provides training, materials, and services to churches and para-church organizations to help people with life-controlling problems. Living Free is an equipping ministry whose goal is to assist local churches in mobilizing itself to help people within its sphere of influence to overcome life-controlling problems. The Living Free team is committed to an interdenominational and intercultural ministry through the media of seminars and curriculum. They operate from Chattanooga, Tennessee. Some of their materials include programs in Focused Discipleship, Marriage and Family, General Discipleship, Leadership Training, and Youth Groups. In addition some of these materials are translated into Spanish, Russian, German, Italian, Dutch, Polish, and Czech. A Board of Directors governs TPM, and it is a nonprofit. Contributions to it are fully tax deductible to the extent allowed by law. It is a member of the Evangelical Council for Financial Accountability (ECFA).
Contact information
Mailing address:
PO Box 22127
6101 Preservation Dr 37416
Chattanooga, TN 37422-2127
Website: www.livingfree.org
Phone: (423) 899-5714
Email: tp@turningpointministries.org
Organization details
EIN: 581881966
CEO/President: Dr. Jimmy Ray Lee
Chairman: Mr. James Heartfield
Board size: 16
Founder: Dr. Jimmy Ray Lee
Year founded: 1988
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 1992
Purpose
Living Free, Inc. is a nonprofit organization that provides training, materials, and services to churches and para-church organizations to help people with life-controlling problems. Living Free is an equipping ministry whose goal is to assist local churches in mobilizing itself to help people within its sphere of influence to overcome life-controlling problems. The Living Free team is committed to an interdenominational and intercultural ministry through the media of seminars and curriculum. They operate from Chattanooga, Tennessee. Some of their materials include programs in Focused Discipleship, Marriage and Family, General Discipleship, Leadership Training, and Youth Groups. In addition some of these materials are translated into Spanish, Russian, German, Italian, Dutch, Polish, and Czech. A Board of Directors governs TPM, and it is a nonprofit. Contributions to it are fully tax deductible to the extent allowed by law. It is a member of the Evangelical Council for Financial Accountability (ECFA).
Mission statement
Living Free uses the following to communicate its purpose:
Living Free's purpose is to assist the local church in establishing an effective, on going, biblically based, small group ministry to help people overcome and/or remain free of life-controlling problems.
Statement of faith
Living Free uses the following to communicate its values:
(1) We believe the Bible to be the inspired, the only infallible, authoritative Word of God.
(2) We believe that there is one God, eternally existent in three persons; Father, Son and Holy Spirit.
(3) We believe in the deity of Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death through His shed blood, in His bodily resurrection, in His ascension to the right hand of the Father, and in His personal return in power and glory.
(4) We believe that for the salvation of lost and sinful men regeneration by the Holy Spirit is absolutely essential.
(5) We believe in the present ministry of the Holy Spirit, by whose indwelling the Christian is enabled to live a godly life.
(6) We believe in the resurrection of both the saved and the lost, they that are saved unto the resurrection of life and they that are lost unto the resurrection of damnation.
(7) We believe in the spiritual unity of believers in our Lord Jesus Christ.
Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Christian Growth
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 625 of 733 | 50 of 56 |
| Fund acquisition rating | | 700 of 734 | 51 of 56 |
| Resource allocation rating | | 685 of 734 | 53 of 56 |
| Asset utilization rating | | 200 of 733 | 14 of 56 |
Financial ratios
| Funding ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 26% | 20% | 17% | 19% | 14% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 11% | 11% | 10% | 11% | 9% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 83% | 42% | 53% | 59% | 58% | 61% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 10% | 11% | 10% | 9% | 9% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 17% | 58% | 47% | 41% | 42% | 39% |
| Operating ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Program expense ratio Program expense ratio = Program services / Total expenses | 78% | 64% | 63% | 62% | 64% | 68% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 107% | 100% | 105% | 119% | 92% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 69% | 63% | 65% | 77% | 62% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | -7% | 0% | -5% | -19% | 8% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 4% | -15% | 1% | -10% | -32% | 12% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 13% | 25% | 26% | 29% | 27% | 23% |
| Investing ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.15 | 1.68 | 1.42 | 1.51 | 1.43 | 1.07 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.37 | 3.97 | 3.09 | 3.32 | 3.13 | 2.33 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.08 | 6.66 | 4.38 | 5.01 | 4.47 | 2.49 |
| Liquidity ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Current ratio Current ratio = Total current assets / Total current liabilities | 11.47 | 5.61 | 6.31 | 4.72 | 9.94 | 14.67 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.09 | 0.18 | 0.16 | 0.21 | 0.10 | 0.07 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.01 | 1.48 | 2.30 | 1.89 | 2.41 | 4.50 |
| Solvency ratios | Sector median | 2019 | 2018 | 2017 | 2016 | 2015 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 8% | 28% | 28% | 31% | 28% | 24% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 23% | 23% | 24% | 25% | 21% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 74% | 43% | 51% | 46% | 50% | 71% |
Financials
| Balance sheet | |||||
| Assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Cash | $31,884 | $74,623 | $35,033 | $55,124 | $143,098 |
| Receivables, inventories, prepaids | $53,174 | $52,318 | $64,797 | $58,845 | $64,467 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $1,006 | $608 | $22,907 | $24,208 | $25,493 |
| Total current assets | $86,064 | $127,549 | $122,737 | $138,177 | $233,058 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $255,984 | $266,826 | $284,625 | $294,409 | $310,447 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $255,984 | $266,826 | $284,625 | $294,409 | $310,447 |
| Total assets | $342,048 | $394,375 | $407,362 | $432,586 | $543,505 |
| Liabilities | 2019 | 2018 | 2017 | 2016 | 2015 |
| Payables and accrued expenses | $5,984 | $11,219 | $17,354 | $5,586 | $7,896 |
| Other current liabilities | $9,361 | $8,999 | $8,652 | $8,317 | $7,995 |
| Total current liabilities | $15,345 | $20,218 | $26,006 | $13,903 | $15,891 |
| Debt | $80,094 | $89,435 | $98,409 | $107,006 | $115,254 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $80,094 | $89,435 | $98,409 | $107,006 | $115,254 |
| Total liabilities | $95,439 | $109,653 | $124,415 | $120,909 | $131,145 |
| Net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Unrestricted | $241,682 | $284,379 | $282,064 | $262,665 | $324,779 |
| Temporarily restricted | $4,927 | $343 | $883 | $49,012 | $87,581 |
| Permanently restricted | $0 | $0 | $0 | $0 | $0 |
| Net assets | $246,609 | $284,722 | $282,947 | $311,677 | $412,360 |
| Revenues and expenses | |||||
| Revenue | 2019 | 2018 | 2017 | 2016 | 2015 |
| Total contributions | $227,448 | $294,615 | $345,703 | $301,328 | $382,205 |
| Program service revenue | $307,723 | $266,193 | $240,247 | $216,060 | $248,730 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $48 | $41 | $58 | $58 | $98 |
| Other revenue | $0 | $0 | $290 | $0 | $26 |
| Total other revenue | $307,771 | $266,234 | $240,595 | $216,118 | $248,854 |
| Total revenue | $535,219 | $560,849 | $586,298 | $517,446 | $631,059 |
| Expenses | 2019 | 2018 | 2017 | 2016 | 2015 |
| Program services | $368,685 | $351,440 | $378,583 | $395,988 | $393,605 |
| Management and general | $144,768 | $147,250 | $177,287 | $164,592 | $132,207 |
| Fundraising | $59,879 | $60,384 | $59,158 | $57,549 | $53,870 |
| Total expenses | $573,332 | $559,074 | $615,028 | $618,129 | $579,682 |
| Change in net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Surplus (deficit) | ($38,113) | $1,775 | ($28,730) | ($100,683) | $51,377 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($38,113) | $1,775 | ($28,730) | ($100,683) | $51,377 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
History
Founded in 1988 by Dr. Jimmy Ray Lee in response to an invitation by a local church in Chattanooga, Tennessee, to help some members struggling with personal problems, Turning Point has grown from 38 participants to over 100,000 participants. Dr. Lee has years of experience helping struggling people overcome problems. He is the founder of two Teen Challenge Centers and Project 714, a national school-based prevention and intervention program for students.
Program accomplishments
- 2,500 churches have participated in Living Free with some 500,000 participants. Sixteen countries outside the USA are at various levels of development of the ministry. The curriculum has been or is in the process of being translated into 12 foreign languages.
- Some of Living Free's programs include:
- Focused Discipleship: Insight Group, Insight Group for Youth, Codependency, 12- Step, Depression, Spiritual Freedom, Anger, Loss and Grief, Eating Disorders, Racial Reconciliation, Shame
- Marriage and Family: Parenting, Marriage Foundations, Marriage Reconciliation, Overcoming Abusive Relationships, Single Adults
- General Discipleship: Knowing God, Ten Commandments, Romans 1-8 & 12, Godly Heroes of Hebrews 11, Godly Heroes for Youth, Angels
- Leadership Training: Living Free video-based small group training series, Caring Enough to Confront, Small Group Skills Guide
- Youth: Insight, Group for Youth, Godly Heroes Youth Edition, Character Counts, "Drug Monster" Video, Student Handbook, Prevention Resource Guide, Friendship 911 Series
- Other Group Resources: The Search for Significance, The Healthy Christian Life
- Spanish Language: Core Team Manual, Insight, Concerned Persons, Restoring Families
- Russian Language: Insight, Concerned Persons, Ten Commandments, Knowing God, Stepping Into Freedom, Small Groups Skill Guide, Living Free video
- Other Languages: German, Italian, Dutch, Polish, Czech, Croatian, French/Dutch (Belgium), French/Italian/German (Switzerland), Hungarian, Macedonian, Portuguese, Dutch/English (Aruba), French
- In cooperation with National Center for Youth Issues (NCYI), Living Free has completed the "Capacity Enhancement Campaign." They now have a new training facility and warehouse which is paid for in full. They have also purchased their present office building with a down payment of $100,000 and their monthly payments being lower than their previous lease payments.
- Living Free has added over 147 churches along with 23,676 participants to their programs.
- They have begun the production for the Spanish language version of the Living Free video training series. It should be available in April 2004.
- Living Free is working with representatives from Book of Hope, Global Teen Challenge, and Russian nationals to finalize plans for distributing Turning Point materials in Russia.
- They are also in the initial stages for beginning programs in France.
- Living Free has developed a new curriculum for cell groups, Sunday school, and follow-up discipleship groups called Authentic Living in an Artificial World.