LIVE CENTER INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LIVE CENTER INC (EIN 46-0346445)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-22
- IRS object ID
- 201323269349300902
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2013-11-22T12:14:15-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KETEL THORSTENSON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460346445 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIVE | NameControl |
| Phone | 6053743742 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRETT ODENBACH | Name |
| Title | TREASURER | Title |
| Phone | 6053743742 | Phone |
| Date Signed | 2013-11-22 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN B WALKER CPA | Name |
| Phone | 6053425630 | Phone |
| Date Prepared | 2013-11-22 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BECKY NEWHALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 1659746 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 50 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 342705 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 349573 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1309328 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1297017 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -4336 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3991 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2288 | OtherRevenuePriorYear |
| Other Revenue Current Year | 6096 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1649985 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1656677 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 59312 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1396458 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1260913 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 402296 | OtherExpensePriorYear |
| Other Expenses Current Year | 463840 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1798754 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1784065 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -148769 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -127388 | RevenuesLessExpensesCY |
| Total Assets BOY | 929638 | TotalAssetsBOY |
| Total Assets EOY | 782321 | TotalAssetsEOY |
| Total Liabilities BOY | 141144 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 121215 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 788494 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 661106 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | true | SignificantChange |
| Expense | 1148217 | Expense |
| Revenue | 963165 | Revenue |
| Description | 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 294323 | Expense |
| Revenue | 306159 | Revenue |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 109115 | Expense |
| Grants | 59312 | Grants |
| Revenue | 30693 | Revenue |
| Description | PUBLIC THEATRE WITH MOVIE SHOWINGS FRIDAY - SUNDAY EVENINGS. THE THEATRE PROVIDES PRE-EMPLOYMENT TRAINING FOR FOUR (4) INDIVIDUALS SUPPORTED BY LIVE, INC. PEOPLE SUPPORTED MAY ATTEND THE PUBLIC SHOWINGS, AND A PRIVATE MATINEE IS HELD ON MONDAY AFTERNOON FOR THOSE UNABLE TO ATTEND THE PUBLIC SHOWINGS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1551655 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 50 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BECKY NEWHALL | NamePerson |
| Telephone Number | 6053743742 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CAROLYN PENFIELD | ||||||
| PRESIDENT | 1.50 | X | X | 0 | 0 | 0 |
| ROSEMARY DREISKE | ||||||
| VICE PRESIDE | 1.50 | X | X | 0 | 0 | 0 |
| JEANNA KOHN | ||||||
| SECRETARY | 1.50 | X | X | 0 | 0 | 0 |
| BRETT ODENBACH | ||||||
| TREASURER | 1.50 | X | X | 0 | 0 | 0 |
| RANDY SCHWAB | ||||||
| EXEC DIRECTO | 37.50 | X | 58654 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 58654 | TotalReportableCompFromOrg |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Government Grants | 236958 | GovernmentGrants |
| All Other Contributions | 112615 | AllOtherContributions |
| Total Contributions | 349573 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 900099 | 1075691 | 1075691 |
| ROOM, BOARD, AND TRANSPORTATI | 900099 | 145691 | 145691 |
| PRODUCTION | 900099 | 31293 | 31293 |
| THEATER | 900099 | 28445 | 28445 |
| FOOD SERVICE | 900099 | 11900 | 11900 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3997 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3997 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1297017 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 991 | TotalRevenueColumn |
| Exclusion | $991 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3850 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 2237 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1613 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1613 | TotalRevenueColumn |
| Exclusion | $1,613 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 3000 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 3000 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3000 | TotalRevenueColumn |
| Exclusion | $3,000 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 5315 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 832 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4483 | TotalRevenueColumn |
| Exclusion | $4,483 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1656677 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1297017 | RelatedOrExemptFunctionIncome |
| Exclusion | $10,087 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59312 | Total |
| Program Services | 59312 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69584 | Total |
| Program Services | 61234 | ProgramServices |
| Management And General | 8350 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 855960 | Total |
| Program Services | 765970 | ProgramServices |
| Management And General | 89990 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36525 | Total |
| Program Services | 31743 | ProgramServices |
| Management And General | 4782 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229672 | Total |
| Program Services | 168072 | ProgramServices |
| Management And General | 61600 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69172 | Total |
| Program Services | 62601 | ProgramServices |
| Management And General | 6571 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16826 | Total |
| Program Services | 5553 | ProgramServices |
| Management And General | 11273 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40831 | Total |
| Program Services | 31740 | ProgramServices |
| Management And General | 9091 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8455 | Total |
| Program Services | 6341 | ProgramServices |
| Management And General | 2114 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109203 | Total |
| Program Services | 106646 | ProgramServices |
| Management And General | 2557 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97209 | Total |
| Program Services | 83265 | ProgramServices |
| Management And General | 13944 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44056 | Total |
| Program Services | 44566 | ProgramServices |
| Management And General | -510 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10615 | Total |
| Program Services | 2942 | ProgramServices |
| Management And General | 7673 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUPPLIES | 112387 | 106514 | 5873 |
| SMALL EQUIPMENT | 15231 | 15156 | 75 |
| BAD DEBT | 4950 | 4950 | |
| MISCELLANEOUS | 4077 | 4077 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1784065 | Total |
| Program Services | 1551655 | ProgramServices |
| Management And General | 232410 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53235 | BOY |
| EOY | 72451 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293592 | BOY |
| EOY | 255792 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 173221 | BOY |
| EOY | 113738 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19975 | BOY |
| EOY | 4129 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25085 | BOY |
| EOY | 40034 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1239456 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 965849 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 332513 | BOY |
| EOY | 273607 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32017 | BOY |
| EOY | 22570 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 929638 | BOY |
| EOY | 782321 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109211 | BOY |
| EOY | 98729 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31933 | BOY |
| EOY | 22486 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141144 | BOY |
| EOY | 121215 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 788494 | BOY |
| EOY | 661106 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 788494 | BOY |
| EOY | 661106 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 929638 | BOY |
| EOY | 782321 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -127388 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | true | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23873 | OtherCostOrOtherBasis |
| Book Value | 23873 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 637592 | OtherCostOrOtherBasis |
| Depreciation | 464195 | Depreciation |
| Book Value | 173397 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 577991 | OtherCostOrOtherBasis |
| Depreciation | 501654 | Depreciation |
| Book Value | 76337 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 273607 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 1659746 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 3069 | OtherRevenues |
| Revenue Not Rptd F990 | 3069 | RevenueNotRptdF990 |
| Revenue Subtotal | 1656677 | RevenueSubtotal |
| Total Revenue Per Form990 | 1656677 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1787134 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 3069 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 3069 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1784065 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1784065 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ESCROW LIABILITY ARRANGEMENT EXPLANATION | 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. |
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | AT JUNE 30, 2013, 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, 2010 TO 2013. |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | RENTAL EXPENSES 2,237 FUNDRAISING EXPENSES 832 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL EXPENSES 2,237 FUNDRAISING EXPENSE 832 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | OUR STUDENTS ARE HANDICAPPED WE RECEIVE REFERRALS FROM OTHER STATE HEALTH ORGANIZATIONS AND DO NOT SOLICIT ENROLLMENT |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | THE PROGRAM RECEIVES MONIES THROUGH TITLE XIX TITLE IIIB MONEY FOR TRANSPORTATION RTAP 5309 5311 GRANT FUNDS AND MEDICAID |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEMMON AREA CHARITABLE AND ECON DEV | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 3RD ST WEST | AddressLine1 |
| City | LEMMON | City |
| State | SD | State |
| ZIP Code | 57638 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 363983577 | EINOfRecipient |
| IRC Section | 501C3 | IRCSection |
| Amount Of Non Cash Assistance | 59312 | AmountOfNonCashAssistance |
| Method Of Valuation | BOOK | MethodOfValuation |
| Description Of Non Cash Assistance | PALACE THEATRE | DescriptionOfNonCashAssistance |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | THE GRANT CONSISTED OF REAL ESTATE PROPERTY AND WAS MADE TO A 501(C)(3) ORGANIZATION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ANY SIGNIFICANT CHANGES IN CONDUCT FOR PROGRAM SERVICES | FORM 990, PAGE 2, PART III, LINE 3 | ON DECEMBER 31, 2012 THE ORGANIZATION DONATED ALL ASSETS RELATED TO THE THEATER TO A 501(C)(3) NON-PROFIT ORGANIZATION. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION INCREASES ARE COST OF LIVING ONLY. WHEN A NEW EXECUTIVE DIRECTOR IS HIRED A REVIEW OF COMPARABLE SALARIES IS USED. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | RENTAL EXPENSES 2,237 FUNDRAISING EXPENSES 832 RENTAL EXPENSES -2,237 FUNDRAISING EXPENSE -832 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE CENTER RESIDENTIAL INC | BusinessNameLine1 |
Address US AddressUS
| 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 | PrimaryActivities |
| Legal Domicile State | SD | LegalDomicileState |
| Exempt Code Section | 3 | ExemptCodeSection |
| Public Charity Status | 9 | PublicCharityStatus |
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 Org | true | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | true | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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