2026-08-17T11:55:19-05:00 2025-12-31 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2025-01-01 264197696 CENTER FOR HEALTHY LIVING INC CENT 7049092070 6030 PARK SOUTH DRIVE CHARLOTTE NC 28210 LYNN IVEY CEO & FOUNDER 7049092070 2026-08-14 1 PAULA P TILLEY P00051456 7043770239 2026-08-13 2025 2025-03-06 01:10:19Z THE IVEY LYNN IVEY 6030 PARK SOUTH DRIVE CHARLOTTE NC 28210 985587 0 X WWW.THEIVEY.COM X 2008 NC TO SERVE INDIVIDUALS LIVING WITH EARLY MEMORY OR COGNITION CONCERNS AND THEIR CAREGIVERS THROUGH PROGRAMS DESIGNED TO OPTIMIZE BRAIN HEALTH FOR AGING WELL, PROMOTE MEMORY WELLNESS, AND PROVIDE RESPITE AND EDUCATION FOR THE WHOLE FAMILY AS WELL AS THE ENTIRE CHARLOTTE COMMUNITY. 5 5 13 31 0 0 5187320 320623 786140 664962 1 2 0 0 5973461 985587 0 0 0 0 813221 835721 0 0 81491 821095 809607 1634316 1645328 4339145 -659741 6163647 6076290 2053933 2626317 4109714 3449973 X CENTER FOR HEALTHY LIVING, LLC (CFHL) OPERATES FOR CHARITABLE AND EDUCATIONAL PURPOSES, PROVIDING ADULT MEMORY WELLNESS DAY SERVICES TO INDIVIDUALS EXPERIENCING EARLY MEMORY OR COGNITIVE CHANGES ASSOCIATED WITH NEURODEGENERATIVE DISEASES, SUCH AS DEMENTIA AND PARKINSON'S. THESE SERVICES ARE DESIGNED TO ENHANCE QUALITY OF LIFE, MITIGATE SOCIAL ISOLATION, AND PROLONG INDEPENDENT LIVING. CONCURRENTLY, CFHL DELIVERS VITAL EDUCATION, SUPPORT, AND RESPITE CARE TO FAMILIES, BUILDING HEALTH, STRENGTH, AND RESILIENCE THROUGHOUT THE CAREGIVING JOURNEY. 0 0 1153481 651933 MEMORY WELLNESS DAY SERVICES: CFHL DELIVERS A COMPREHENSIVE DAILY REGIMEN OF ENGAGING LIFE ENRICHMENT ACTIVITIES, PHYSICAL EXERCISE, CURRENT EVENTS DISCUSSIONS, STRUCTURED ART AND MUSIC THERAPIES, AND NUTRITIONAL SUPPORT. STAFF MAINTAIN DAILY COMMUNICATION WITH FAMILIES REGARDING THE HEALTH AND SOCIAL ENGAGEMENT OF PARTICIPANTS. O 60 UNIQUE INDIVIDUALS WERE DIRECTLY SERVED THROUGH THE DAY PROGRAM IN 2025. O OVER 180 FAMILY MEMBERS RECEIVED TARGETED EDUCATION, SUPPORT, AND RESPITE CARE 3550 13029 OUTREACH AND EDUCATION: CFHL SERVES AS A VITAL PUBLIC EDUCATIONAL RESOURCE COMMITTED TO COGNITIVE HEALTH EDUCATION, HEALTHY AGING, AND CAREGIVER SUPPORT FOR THE COMMUNITY AT LARGE. O BRAIN HEALTH WORKSHOPS: OVER 130 INDIVIDUALS HAVE ATTENDED CFHL'S SPECIALIZED BRAIN HEALTH WORKSHOPS SINCE ITS INCEPTION IN 2022. O CAREGIVER SUPPORT GROUPS: MORE THAN 380 FAMILY MEMBERS IN 2025 ATTENDED FREE CAREGIVER SUCCESS SUPPORT GROUPS, WHICH ARE OPEN TO THE PUBLIC AND HOSTED FOUR TIMES EACH MONTH. O COMMUNITY EVENTS: IN 2025, CFHL HOSTED, HELD, OR PRESENTED AT MORE THAN 30 EVENTS FOR A CUMULATIVE AUDIENCE OF OVER 3,300 ATTENDEES. SINCE TRACKING BEGAN IN 2022, THAT NUMBER HAS REACHED OVER 7,300 CUMULATIVE ATTENDEES. VOLUNTEER MOBILIZATION:A DEDICATED TEAM OF APPROXIMATELY 33 VOLUNTEERS ACTIVELY SUPPORTED THE ORGANIZATION'S MISSION, CONTRIBUTING OVER 950 HOURS OF DIRECT SERVICE IN 2025. COLLEGIATE INTERNSHIP & FELLOWSHIP PROGRAM: AS A REGIONAL COMMUNITY LEARNING CENTER, CFHL SPONSORS COLLEGIATE INTERNSHIPS AND PROFESSIONAL FELLOWSHIPS IN PARTNERSHIP WITH NUMEROUS UNIVERSITIES ACROSS THE CHARLOTTE AREA AND THE BROADER SOUTHEASTERN UNITED STATES. IN 2025, INTERNS AND FELLOWS COMPLETED APPROXIMATELY 400 HOURS OF CLINICAL AND ADMINISTRATIVE FIELD EXPERIENCE IN SUPPORT OF CFHL'S PROGRAMS AND COMMUNITY MISSION.COMMUNITY VENUE INTEGRATION: CFHL ROUTINELY OPENS ITS FACILITY AS A SHARED VENUE, INVITING LOCAL COMMUNITY ORGANIZATIONS TO HOST THEIR MEETINGS, EDUCATIONAL FORUMS, AND SPECIAL EVENTS 1157031 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NC X LYNN IVEY 7049092070 6030 PARK SOUTH DRIVE CHARLOTTE NC 28210 MINDY MIRALIA DIRECTOR 1.00 X 0 0 0 BEN GILCHRIST DIRECTOR 1.00 X 0 0 0 RICK MENZE CHAIR 1.00 X X 0 0 0 FRED HARRIS DIRECTOR 1.00 X 0 0 0 TRACY READING DIRECTOR 1.00 X 0 0 0 LYNN A IVEY CEO & FOUNDER 40.00 X 50899 0 0 50899 0 0 0 0 0 0 0 320623 320623 MEMBER DAILY ATTENDANC 624100 635543 635543 BRAIN HEALTH SERVICES 624100 13029 13029 MEMBER ENROLLMENT FEES 624100 11400 11400 OTHER PROGRAM REVENUE 624100 3105 3105 TRANSPORTATION FEES 624100 1885 1885 664962 2 2 985587 664964 0 0 50899 2545 10180 38174 698489 602202 81026 15261 28293 24393 3282 618 58040 50039 6733 1268 25522 25522 69675 69675 69694 49833 11761 8100 13412 10311 1362 1739 11840 3920 7920 39098 30240 8858 93256 86461 4530 2265 155180 155180 68200 63085 5115 24821 16835 7986 OUTREACH AND EDUCATION 100225 92708 7517 REPAIRS AND MAINTENANCE 58344 53968 2917 1459 FOOD AND SUPPLIES 31603 31603 MEDICAL AND ACTIVITIES 19974 19974 28763 18914 4759 5090 1645328 1157031 406806 81491 130896 112537 5061 4262 6235261 275770 6027690 5959491 6163647 6076290 49205 66227 1475 0 2003253 973641 0 1586449 2053933 2626317 X 4109714 3449973 4109714 3449973 6163647 6076290 -659741 0 X 0 0 0 X 458893 607299 408350 5187320 320623 6982485 458893 607299 408350 5187320 320623 6982485 4937445 2045040 44 4 1 2 51 6982536 3297860 0.29290 0.29790 X CENTER FOR HEALTHY LIVING (CFHL) MEETS THE FACTS AND CIRCUMSTANCES TEST UNDER SECTION 1.170A-9(F)(3) OF THE TREASURY REGULATIONS AS EXPLAINED BELOW.CFHL MEETS THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.170A-9(F)(3)(I) AS OVER THE FIVE-YEAR PERIOD ENDED DECEMBER 31, 2025, IN THE AGGREGATE, CFHL RECEIVED 29.29% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC AND OTHER PUBLIC CHARITIES. CFHL RECEIVED A ONE-TIME LARGE DONATION OF $4,920,300 FROM A USUAL CONTRIBUTOR DURING THE 2024 TAX YEAR CAUSING THE PUBLIC SUPPORT PERCENTAGE TO FALL BELOW 33 AND A 1/3%. TO SATISFY SECTION 1.170A-9(F)(3)(II) OF THE TREASURY REGULATIONS, AN ORGANIZATION "MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A)(I) THROUGH (B)(1)(A)(VI)."DURING THE YEAR ENDED DECEMBER 31, 2025, CFHL MAINTAINED AN ACTIVE AND ONGOING PROGRAM DESIGNED TO ENGAGE THE GENERAL PUBLIC, INCREASE AWARENESS OF ITS CHARITABLE MISSION, AND ATTRACT FINANCIAL SUPPORT FROM A BROAD RANGE OF INDIVIDUALS AND ORGANIZATIONS. - CFHL MAINTAINED AN ACTIVE PUBLIC WEBSITE THROUGHOUT THE YEAR THAT PROVIDED INFORMATION REGARDING THE ORGANIZATION'S MISSION, PROGRAMS, AND SERVICES AND OFFERED MEMBERS OF THE GENERAL PUBLIC THE OPPORTUNITY TO MAKE DONATIONS ONLINE. THE ORGANIZATION CONTINUOUSLY SOLICITS AND ACCEPTS CONTRIBUTIONS FROM THE GENERAL PUBLIC AND RECEIVES CONTRIBUTIONS FROM BOTH LARGE AND SMALL DONORS. - CFHL ALSO WORKED WITH COMMUNITY PARTNERS AND DONORS TO EXPAND AWARENESS OF ITS MISSION AND PROGRAMS. MANY OF THE COMMUNITY EVENTS DESCRIBED BELOW WERE HELD AT OTHER CARE FACILITIES, SOCIAL CENTERS, AND OTHER HEALTHCARE ESTABLISHMENTS. - IN ADDITION, CFHL ACTIVELY ENGAGED THE COMMUNITY THROUGH EXTENSIVE OUTREACH AND EDUCATIONAL ACTIVITIES. DURING 2025, REPRESENTATIVES OF CFHL PARTICIPATED IN MORE THAN 100 COMMUNITY EVENTS, ENGAGING MORE THAN 3,000 INDIVIDUALS THROUGH SOCIAL ENGAGEMENT, EDUCATION, AND OUTREACH ACTIVITIES. THE MAJORITY OF THESE ACTIVITIES WERE CONDUCTED OFF-SITE IN THE COMMUNITY, FURTHER EXPANDING THE ORGANIZATION'S EXPOSURE TO AND INTERACTION WITH THE GENERAL PUBLIC.THESE ONGOING FUNDRAISING, COMMUNITY OUTREACH, EDUCATIONAL, AND PUBLIC ENGAGEMENT ACTIVITIES DEMONSTRATE THAT CFHL MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM DESIGNED TO ATTRACT NEW AND ADDITIONAL SUPPORT FROM THE GENERAL PUBLIC, CONSISTENT WITH THE REQUIREMENTS OF TREASURY REGULATION 1.170A-9(F)(3)(II).THE FOLLOWING PERTINENT FACTORS ARE CONSIDERED UNDER TREASURY REGULATION 1.170A-9(F)(3)(III) IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED:A) PERCENTAGE OF FINANCIAL SUPPORT - OVER THE FIVE-YEAR PERIOD ENDED DECEMBER 31, 2025, CFHL RECEIVED 29.29% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC AND OTHER PUBLIC CHARITIES, AS DEFINED UNDER THE TREASURY REGULATIONS. THIS PERCENTAGE SUBSTANTIALLY EXCEEDS THE 10% MINIMUM REQUIRED UNDER THE FACTS-AND-CIRCUMSTANCES TEST AND IS ONLY MODESTLY BELOW THE 33 AND A 1/3% PUBLIC SUPPORT THRESHOLD.B) SOURCES OF SUPPORT - DURING 2025, CFHL RECEIVED SUPPORT FROM MORE THAN 160 SEPARATE DONORS, INCLUDING FOUNDATIONS, INDIVIDUALS, AND OTHER NONPROFIT ORGANIZATIONS. THE AVERAGE DONATION WAS APPROXIMATELY $1,800, WITH MORE THAN 100 DONORS CONTRIBUTING $200 OR LESS. C) REPRESENTATIVE GOVERNING BODY - DURING 2025, CFHL WAS GOVERNED BY FIVE UNRELATED DIRECTORS REPRESENTING A BROAD RANGE OF BUSINESS, PROFESSIONAL, NONPROFIT, SENIOR-LIVING, AND COMMUNITY EXPERIENCE. THE BOARD MEMBERS HAVE NO FAMILY RELATIONSHIPS WITH ONE ANOTHER AND COLLECTIVELY REPRESENT BROAD INTERESTS WITHIN THE CHARLOTTE COMMUNITY RATHER THAN THE PRIVATE INTERESTS OF A LIMITED GROUP.1. RICK MENZE, BOARD CHAIRRICK IS A RETIRED BUSINESS EXECUTIVE WHO SERVED 15 YEARS AS PRESIDENT OF SEM PRODUCTS. HE HAS HELD NUMEROUS LEADERSHIP ROLES WITH INDUSTRY, CIVIC, RELIGIOUS, AND CHARITABLE ORGANIZATIONS THROUGHOUT THE CHARLOTTE COMMUNITY. RICK ALSO FOUNDED AND CHAIRED CARMEL COUNTRY CLUB'S EMPLOYEE ASSISTANCE FUND, WHICH RAISED MORE THAN $500,000 TO SUPPORT EMPLOYEES AND THEIR FAMILIES.2. MINDY MIRALIA, BOARD MEMBERMINDY IS AN AUTHOR, SPEAKER, AND FORMER INTERNATIONAL BUSINESS EXECUTIVE WITH AN MBA IN FINANCE. HER CAREER INCLUDED INTERNATIONAL ASSIGNMENTS AND EXTENSIVE EXPERIENCE IN FINANCIAL SERVICES AND MERGERS AND ACQUISITIONS. SINCE SETTLING IN CHARLOTTE, SHE HAS REMAINED ACTIVE IN THE COMMUNITY AND LATER EXPANDED HER WORK INTO WELLNESS AND CAREGIVING.3. BEN GILCHRIST, BOARD MEMBERBEN HAS SERVED AS CEO AND EXECUTIVE DIRECTOR OF SOUTHMINSTER SINCE 2019 AND BRINGS MORE THAN 20 YEARS OF SENIOR-LIVING LEADERSHIP EXPERIENCE. HIS BACKGROUND SPANS NONPROFIT AND FOR-PROFIT ORGANIZATIONS, INCLUDING SKILLED NURSING, HOME HEALTH, SENIOR HOUSING, AND CONTINUING CARE RETIREMENT COMMUNITIES.4. FRED HARRIS, BOARD MEMBERFRED BEGAN HIS CAREER IN ACCOUNTING AND LAW BEFORE MOVING TO CHARLOTTE IN 1973. FOR MORE THAN 50 YEARS, HE HAS WORKED AS AN ENTREPRENEUR AND MANAGEMENT CONSULTANT, PRIMARILY SERVING CLIENTS IN THE HVAC INDUSTRY. HIS EXPERTISE INCLUDES BUSINESS MANAGEMENT, STRATEGIC PLANNING, ORGANIZATIONAL DEVELOPMENT, AND LEADERSHIP.5. TRACY READING, BOARD MEMBERTRACY RETIRED IN 2022 AFTER A 37-YEAR CAREER WITH NESTL USA, INCLUDING SERVING AS DIRECTOR OF SALES FOR THE EAST COAST DIVISION. HE BRINGS EXTENSIVE LEADERSHIP AND MANAGEMENT EXPERIENCE AND HAS A STRONG PERSONAL CONNECTION TO CFHL THROUGH HIS LATE WIFE, PAULI, WHO WAS A MEMBER FOR MORE THAN TWO YEARS.THE DIVERSITY OF THE DIRECTORS' PROFESSIONAL BACKGROUNDS, COMMUNITY INVOLVEMENT, AND RELEVANT EXPERTISE SUPPORTS THE CONCLUSION THAT CFHL'S GOVERNING BODY REPRESENTS THE BROAD INTERESTS OF THE COMMUNITY IT SERVES.D) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES - CFHL OPERATES FOR CHARITABLE AND EDUCATIONAL PURPOSES AND PROVIDES ADULT MEMORY WELLNESS DAY SERVICES DIRECTLY TO MEMBERS OF THE GENERAL PUBLIC EXPERIENCING EARLY MEMORY OR COGNITIVE CHANGES ASSOCIATED WITH NEURODEGENERATIVE DISEASES, INCLUDING DEMENTIA AND PARKINSON'S DISEASE. - THESE SERVICES ARE PROVIDED ON AN ONGOING BASIS AND ARE DESIGNED TO ENHANCE QUALITY OF LIFE, REDUCE SOCIAL ISOLATION, AND HELP INDIVIDUALS MAINTAIN INDEPENDENCE. CFHL ALSO PROVIDES EDUCATION, SUPPORT, AND RESPITE SERVICES TO FAMILIES AND CAREGIVERS THROUGHOUT THE CAREGIVING JOURNEY. - ACCORDINGLY, CFHL PROVIDES CHARITABLE AND EDUCATIONAL SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4292462 4292462 1646814 54542 1592272 224025 151161 72864 29018 27125 1893 42942 42942 0 5959491 LYNN IVEY OFFICER TO PROVIDE TEMPORARY OPERATING FUNDS X 679000 409983 0 1 1 LYNN IVEY OFFICER TO PROVIDE TEMPORARY OPERATING FUNDS X 563658 563658 0 1 1 973641 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AS OF 2025. IN 2025, OFFICERS AND STAFF GAVE REPORTS TO THE BOARD IN THEIR MEETINGS WHICH WERE INCLUDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL DISCLOSURE STATEMENTS ARE FILLED OUT TO DETERMINE IF ANY CONFLICTS OF INTEREST EXIST. IF A CONFLICT ARISES, THE BOARD MEMBER MUST DISCLOSE THE CONFLICT TO THE BOARD AND RECUSE THEMSELVES OF THE DISCUSSION OF AND VOTE ON THE ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES A COMPENSATION SYSTEM THAT DETERMINES THE CURRENT MARKET VALUE OF A POSITION BASED ON THE SKILLS, KNOWLEDGE, AND BEHAVIORS REQUIRED OF A FULLY COMPETENT INCUMBENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.