2013-11-22T12:14:15-06:00 2013-06-30 KETEL THORSTENSON LLP PO BOX 3140 RAPID CITY SD 577093140 990 2012-07-01 460346445 LIVE CENTER INC LIVE 6053743742 PO BOX 59 LEMMON SD 57638 BRETT ODENBACH 6053743742 2013-11-22 true JOHN B WALKER CPA 6053425630 2013-11-22 2012 2015-11-30 17:44:51Z BECKY NEWHALL PO BOX 59 LEMMON SD 57638 1659746 false X X 1978 SD PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. 4 4 50 0 342705 349573 1309328 1297017 -4336 3991 2288 6096 1649985 1656677 59312 0 1396458 1260913 0 0 402296 463840 1798754 1784065 -148769 -127388 929638 782321 141144 121215 788494 661106 X PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY. false true 1148217 963165 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. 294323 306159 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. 109115 59312 30693 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. 1551655 true false false false false false false false true false true false false false false true true false true false false false false false false false false true false false false false false false false false false false false false false false false true true false false false true 6 0 50 true false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true false true true false false X BECKY NEWHALL 6053743742 PO BOX 59 LEMMON SD 57638 CAROLYN PENFIELD 1.50 X X 0 0 0 ROSEMARY DREISKE 1.50 X X 0 0 0 JEANNA KOHN 1.50 X X 0 0 0 BRETT ODENBACH 1.50 X X 0 0 0 RANDY SCHWAB 37.50 X 58654 0 0 58654 false false false 236958 112615 349573 TUITION 900099 1075691 1075691 ROOM, BOARD, AND TRANSPORTATI 900099 145691 145691 PRODUCTION 900099 31293 31293 THEATER 900099 28445 28445 FOOD SERVICE 900099 11900 11900 3997 3997 1297017 991 991 3850 2237 1613 1613 1613 3000 3000 3000 3000 5315 832 4483 4483 1656677 1297017 10087 59312 59312 69584 61234 8350 855960 765970 89990 36525 31743 4782 229672 168072 61600 69172 62601 6571 16826 5553 11273 40831 31740 9091 8455 6341 2114 109203 106646 2557 97209 83265 13944 44056 44566 -510 10615 2942 7673 SUPPLIES 112387 106514 5873 SMALL EQUIPMENT 15231 15156 75 BAD DEBT 4950 4950 MISCELLANEOUS 4077 4077 1784065 1551655 232410 0 53235 72451 293592 255792 173221 113738 19975 4129 25085 40034 1239456 965849 332513 273607 32017 22570 929638 782321 109211 98729 31933 22486 141144 121215 X 788494 661106 788494 661106 929638 782321 -127388 X false true X true false X false true X 23873 23873 637592 464195 173397 577991 501654 76337 273607 1659746 3069 3069 1656677 1656677 1787134 3069 3069 1784065 1784065 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 true true true true true true true false false false false false false false false true false true 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 true LEMMON AREA CHARITABLE AND ECON DEV 100 3RD ST WEST LEMMON SD 57638 363983577 501C3 59312 BOOK PALACE THEATRE GENERAL SUPPORT 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANT CONSISTED OF REAL ESTATE PROPERTY AND WAS MADE TO A 501(C)(3) ORGANIZATION. 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 LIVE CENTER RESIDENTIAL INC 910 3RD AVE EAST LEMMON SD 57638 460372193 RENT SD 3 9 LIVE CENTE LIVE CENTER INC true false false false false false false false false false false true false false false false true false false false