LIVE CENTER INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LIVE CENTER INC (EIN 46-0346445)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-17
- IRS object ID
- 201423219349308667
- Schema version
- 2013v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T14:30:37-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460257538 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KETEL THORSTENSON LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3140 | AddressLine1 |
| City | RAPID CITY | City |
| State | SD | State |
| ZIP Code | 577093140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460346445 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVE | BusinessNameControlTxt |
| Phone | 6053743742 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 59 | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRETT ODENBACH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6053743742 | PhoneNum |
| Signature | 2014-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN B WALKER CPA | PreparerPersonNm |
| PTIN | P00179985 | PTIN |
| Phone | 6053425630 | PhoneNum |
| Preparation | 2014-11-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JULIE PETERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 59 | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,508,446 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 57 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $349,573 | PYContributionsGrantsAmt |
| CY Contributions Grants | $46,397 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,297,017 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,292,809 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,991 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,282 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,096 | PYOtherRevenueAmt |
| CY Other Revenue | $6,349 | CYOtherRevenueAmt |
| PY Total Revenue | $1,656,677 | PYTotalRevenueAmt |
| CY Total Revenue | $1,346,837 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $59,312 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $308,112 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,260,913 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,082,687 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $463,840 | PYOtherExpensesAmt |
| CY Other Expenses | $309,067 | CYOtherExpensesAmt |
| PY Total Expenses | $1,784,065 | PYTotalExpensesAmt |
| CY Total Expenses | $1,699,866 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$127,388 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$353,029 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $782,321 | TotalAssetsBOYAmt |
| Total Assets EOY | $423,059 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $121,215 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $114,982 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $661,106 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $308,077 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $1,117,712 | ExpenseAmt |
| Revenue | $1,238,785 | RevenueAmt |
| Desc | LIVE, INC. PROVIDES THE FOLLOWING SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITIES: CASE MANAGEMENT, HABILITATION TRAINING, RESIDENTIAL SERVICES, VOCATIONAL SERVICES, RECREATIONAL SERVICES AND NURSING SERVICES. LIVE, INC. STRIVES FOR EMPOWERMENT AND INCLUSION IN ALL SETTINGS AND SUPPORTS PEOPLE TO WORK, LIVE AND RECREATE IN THE COMMUNITY TO THE BEST OF EACH PERSON'S ABILITY. PEOPLE ARE SUPPORTED IN TWO GROUP HOMES AS WELL AS APARTMENTS WITHIN THE COMMUNITY AND ARE SUPERVISED AT VARIOUS BUSINESSES IN THE LEMMON AREA FOR WORK OPPORTUNITIES. TWENTY-FOUR (24) INDIVIDUALS WERE SUPPORTED THROUGHOUT THE YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $380,179 | ExpenseAmt |
| Grant | $308,112 | GrantAmt |
| Revenue | $54,024 | RevenueAmt |
| Desc | A PUBLIC TRANSPORTATION AGENCY SERVING THE PERKINS COUNTY AREA PROVIDING (MONDAY THROUGH FRIDAY AND SUNDAY) LOCAL TRANSPORTATION AND BI-MONTHLY TRIPS TO BISMARCK, N.D. AND RAPID CITY, S.D. THE AGENCY ALSO PROVIDES PUBLIC AND MEDICAL TRANSPORTATION FOR THE PEOPLE SUPPORTED BY LIVE, INC. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,497,891 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 57 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORI DRAYTON | PersonNm |
| Phone | 6053743742 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 59 | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CAROLYN PENFIELD | ||||||
| PRESIDENT | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROSEMARY DREISKE | ||||||
| VICE PRESIDE | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEANNA KOHN | ||||||
| SECRETARY | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRETT ODENBACH | ||||||
| TREASURER | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN ALTON | ||||||
| CO-EXC DIREC | 37.50 | Yes (X) | $40,672 | $0 | $10,723 | |
| REBECCA NEWHALL | ||||||
| FORMER EXC D | 37.50 | Yes (X) | $35,908 | $0 | $8,376 | |
| JULIE PETERSON | ||||||
| CO-EXEC DIRE | 37.50 | Yes (X) | $35,619 | $0 | $8,940 | |
| RANDY SCHWAB | ||||||
| FORMER EXC D | 37.50 | Yes (X) | $32,788 | $0 | $4,419 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $144,987 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $32,458 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $40,357 | GovernmentGrantsAmt |
| All Other Contributions | $6,040 | AllOtherContributionsAmt |
| Total Contributions | $46,397 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 900099 | $1,100,241 | $1,100,241 |
| ROOM, BOARD, AND TRANSPORTATI | 900099 | $157,936 | $157,936 |
| PRODUCTION | 900099 | $14,047 | $14,047 |
| FOOD SERVICE | 900099 | $12,796 | $12,796 |
| MISCELLANEOUS | 900099 | $7,789 | $7,789 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,292,809 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $482 | TotalRevenueColumnAmt |
| Exclusion | $482 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $162,409 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $161,609 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $800 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $800 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $800 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $1,849 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,849 | TotalRevenueColumnAmt |
| Exclusion | $1,849 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REVOCERED BAD DEBTS | Desc |
| Total Revenue Column | $4,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,500 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,346,837 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,298,109 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,331 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,112 | TotalAmt |
| Program Services | $308,112 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,494 | TotalAmt |
| Program Services | $128,035 | ProgramServicesAmt |
| Management And General | $17,459 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $675,340 | TotalAmt |
| Program Services | $603,870 | ProgramServicesAmt |
| Management And General | $71,470 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,691 | TotalAmt |
| Program Services | $19,212 | ProgramServicesAmt |
| Management And General | $1,479 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,062 | TotalAmt |
| Program Services | $123,276 | ProgramServicesAmt |
| Management And General | $52,786 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,100 | TotalAmt |
| Program Services | $59,116 | ProgramServicesAmt |
| Management And General | $5,984 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,564 | TotalAmt |
| Management And General | $12,564 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,533 | TotalAmt |
| Program Services | $38,539 | ProgramServicesAmt |
| Management And General | $4,994 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $856 | TotalAmt |
| Program Services | $214 | ProgramServicesAmt |
| Management And General | $642 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,903 | TotalAmt |
| Program Services | $94,209 | ProgramServicesAmt |
| Management And General | $3,694 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,669 | TotalAmt |
| Program Services | $28,396 | ProgramServicesAmt |
| Management And General | $10,273 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,326 | TotalAmt |
| Program Services | $14,693 | ProgramServicesAmt |
| Management And General | $1,633 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,939 | TotalAmt |
| Management And General | $8,939 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $79,070 | $72,797 | $6,273 |
| MISCELLANEOUS | $6,428 | $2,643 | $3,785 |
| SMALL EQUIPMENT | $4,779 | $4,779 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,699,866 | TotalAmt |
| Program Services | $1,497,891 | ProgramServicesAmt |
| Management And General | $201,975 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,451 | BOYAmt |
| EOY | $55,607 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,792 | BOYAmt |
| EOY | $120,710 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,738 | BOYAmt |
| EOY | $103,512 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,129 | BOYAmt |
| EOY | $3,368 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,034 | BOYAmt |
| EOY | $27,967 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $686,870 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $598,754 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,607 | BOYAmt |
| EOY | $88,116 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,570 | BOYAmt |
| EOY | $23,779 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $782,321 | BOYAmt |
| EOY | $423,059 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,729 | BOYAmt |
| EOY | $91,203 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,486 | BOYAmt |
| EOY | $23,779 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,215 | BOYAmt |
| EOY | $114,982 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661,106 | BOYAmt |
| EOY | $308,077 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661,106 | BOYAmt |
| EOY | $308,077 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $782,321 | BOYAmt |
| EOY | $423,059 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$353,029 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,113 | OtherCostOrOtherBasisAmt |
| Book Value | $12,113 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $477,938 | OtherCostOrOtherBasisAmt |
| Depreciation | $404,089 | DepreciationAmt |
| Book Value | $73,849 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,819 | OtherCostOrOtherBasisAmt |
| Depreciation | $194,665 | DepreciationAmt |
| Book Value | $2,154 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $88,116 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESTRICTED CASH- HELD FOR CLIENTS | Desc |
| Book Value | $23,779 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $23,779 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,342,337 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,342,337 | RevenueSubtotalAmt |
| Other Revenues Not Included | $4,500 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,500 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,346,837 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,695,366 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,695,366 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,500 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,500 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,699,866 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART IV, LINE 2B | THE ORGANIZATION IS A PAYEE REPRESENTATIVE OF A MAJORITY OF THE PERSONS SERVED FOR SOCIAL SECURITY PAYMENTS. THEREFORE, THE PERSONS' SERVED SOCIAL SECURITY PAYMENTS ARE REMITTED TO VARIOUS BANK ACCOUNTS HELD BY THE ORGANIZATION. THE ORGANIZATION THEN TRANSFERS THE MONEY TO THE BENEFICIARIES FOR HOUSING, FOOD, MEDICAL AND OTHER NEEDS. ACCORDINGLY, THESE TRANSACTIONS ARE RECORDED AS TRUST DEPOSITS AND A RELATED TRUST LIABILITY, WITH NO EFFECT ON NET ASSETS OF THE ORGANIZATION. |
| SCHEDULE D, PAGE 3, PART X | AT JUNE 30, 2014, THE ORGANIZATION BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES EXIST. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE ORGANIZATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED JUNE 30, 2011 TO 2014. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | BAD DEBT 4,500 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BAD DEBT 4,500 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | OUR STUDENTS ARE HANDICAPPED. WE RECEIVE REFERRALS FROM OTHER STATE HEALTH ORGANIZATIONS AND DO NOT SOLICIT ENROLLMENT. |
| SCHEDULE E, LINE 6 | THE PROGRAM RECEIVES MONIES THROUGH TITLE XIX, TITLE III-B MONEY FOR TRANSPORTATION, RTAP, 5309, 5311 GRANT FUNDS AND MEDICAID |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARROW TRANSIT | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 4 STREET W | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 463120023 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $118,185 | CashGrantAmt |
| Non Cash Assistance | $189,927 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
| Non Cash Assistance | BUSINESS ASSETS | NonCashAssistanceDesc |
| Purpose Of Grant | ESTABLISH ENTITIY | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE FUNDS AND ASSETS WERE GIVEN TO A TRANSPORTATION ORGANIZATION WITH 501(C)3 STATUS. THE ORGANIZATION'S CLIENTS USE THE TRANSPORTATION ORGANIZATION ON A DAILY BASIS. MONITORING IS PERFORMED BY VISUAL OBSERVATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 3 | ON OCTOBER 1, 2013 THE ORGANIZATION DONATED ALL ASSETS RELATED TO THE ARROW TRANSIT (ITS TRANSPORTATION DIVISION) TO A 501(C)(3) NON-PROFIT ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY A CPA AND REVIEWED BY THE PROJECT DIRECTOR AND BUSINESS MANAGER. THE 990 IS ALSO GIVEN TO THE BOARD PRIOR TO FILING FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANY DUALITY OF INTERESTS OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY GOVERNING BOARD MEMBER SHOULD BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH AN ANNUAL PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | NEW EXECUTIVE DIRECTOR'S SALARY WAS NEGOTIATED BASED ON THE PREVIOUS DIRECTOR'S SALARY. NO ADDITIONAL COMPENSATION WAS GIVEN TO TEMPORARY EXECUTIVE DIRECTORS |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | BAD DEBT -4,500 BAD DEBT 4,500 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE CENTER RESIDENTIAL INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 910 3RD AVE EAST | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460372193 | EIN |
| Primary Activities | RENT | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Exempt Code Section | 3 | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE CENTE | BusinessNameLine1 |
| Business Name Line2 | LIVE CENTER INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Comments