Civic Intelligence

Life Tools Community Development Corporation

EIN 27-0070164 • 501(c)3 • Douglasville, GA

Profile

Our mission is to prepare and equip individuals for economic and life challenging situations as it relates to their personal growth and development.

5357 Chapel Hill RoadDouglasville, GA 30135

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.16x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

54th percentile

9.6%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$826,105

Down $69,760 (-7.8%) from 2023

Liabilities

Down

$89,245

Down $5,800 (-6.1%) from 2023

Net Assets

Down

$736,860

Down $63,960 (-8.0%) from 2023

Revenue

Down

$602,767

Down $2,584 (-0.4%) from 2023

Expenses

Up

$666,727

Up $134,968 (+25%) from 2023

Net Income

Down

-$63,960

Down $137,552 (-187%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2014: $147,305Liabilities 2014: $0Net Assets 2014: $147,3052014Assets 2016: $192,251Liabilities 2016: $3,135Net Assets 2016: $189,1162016Assets 2017: $214,990Liabilities 2017: $16,023Net Assets 2017: $198,9672017Assets 2018: $242,669Liabilities 2018: $21,649Net Assets 2018: $221,0202018Assets 2019: $275,725Liabilities 2019: $17,923Net Assets 2019: $257,8022019Assets 2020: $575,195Liabilities 2020: $110,720Net Assets 2020: $464,4752020Assets 2021: $697,031Liabilities 2021: $110,934Net Assets 2021: $586,0972021Assets 2022: $842,553Liabilities 2022: $115,325Net Assets 2022: $727,2282022Assets 2023: $895,865Liabilities 2023: $95,045Net Assets 2023: $800,8202023Assets 2024: $826,105Liabilities 2024: $89,245Net Assets 2024: $736,8602024

Highlighted filing

2024

Assets$826,105
Liabilities$89,245
Net Assets$736,860

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2014: $189,844Expenses 2014: $174,579Net Income 2014: $15,2652014Revenue 2016: $274,925Expenses 2016: $256,475Net Income 2016: $18,4502016Revenue 2017: $271,715Expenses 2017: $261,864Net Income 2017: $9,8512017Revenue 2018: $409,825Expenses 2018: $387,774Net Income 2018: $22,0512018Revenue 2019: $546,225Expenses 2019: $509,443Net Income 2019: $36,7822019Revenue 2020: $673,034Expenses 2020: $466,360Net Income 2020: $206,6742020Revenue 2021: $645,702Expenses 2021: $523,384Net Income 2021: $122,3182021Revenue 2022: $707,573Expenses 2022: $566,442Net Income 2022: $141,1312022Revenue 2023: $605,351Expenses 2023: $531,759Net Income 2023: $73,5922023Revenue 2024: $602,767Expenses 2024: $666,727Net Income 2024: -$63,9602024

Highlighted filing

2024

Revenue$602,767
Expenses$666,727
Net Income-$63,960

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$602,767
Mission and Program Overview

Mission

Our mission is to prepare and equip individuals for economic and life challenging situations as it relates to their personal growth and development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$505,748$480,719▼ $25,029
Cash and Non-Interest-Bearing Accounts$380,533$338,514▼ $42,019
Prepaid Expenses and Deferred Charges$5,117$5,696▲ $579
Accounts Receivable$192--
Total Assets$895,865$826,105▼ $69,760
Other Assets Total$4,275$1,176▼ $3,099
Liabilities
Mortgage Notes Payable Secured by Investment Property$79,412$75,177▼ $4,235
Accounts Payable and Accrued Expenses$15,633$13,468▼ $2,165
Deferred Revenue-$600-
Total Liabilities$95,045$89,245▼ $5,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$800,820$736,860▼ $63,960
Total Net Assets Fund Balance$800,820$736,860▼ $63,960
Total Liabilities and Net Assets / Fund Balance$895,865$826,105▼ $69,760

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$117,623$2,832-
Other Land Buildings$45,319$80,524-
Land$170,600--
Equipment$37,526$80,197-
Leasehold Improvements$109,651$9,378-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Frank SmithExecutive DirectorFT$25,831$25,831

Board Members and Trustees

NameTitle
David DivinePresident
Andrew DoyleyBoard Member
Brandon SwaffordBoard Member
Chris PittsBoard Member
David WilsonBoard Member
Tj KishBoard Member
Dan HolmesBoard Membersecretary
Jarell MikellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$508,429
Program Service Revenue
$94,338
Investment Income
$0
Other Revenue
$0
All Other Contributions
$508,429
Change in Net Assets
$-63,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,832
Salaries, Compensation, and Employee Benefits$229,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$233,460$49,247-$282,707
Current Officers, Directors, Trustees, and Key Employees$220,263--$220,263
Depreciation Depletion-$53,054-$53,054
Other Expenses$38,852$15,969-$38,852
Occupancy-$22,180-$22,180
Office Expenses$6,806--$6,806
Insurance-$5,405-$5,405
Pension Plan Contributions-$4,930-$4,930
Payroll Taxes-$4,524-$4,524
Travel$3,869--$3,869
Advertising-$3,322-$3,322
Interest-$2,518-$2,518
Fees for Services Accounting-$550-$550
Other Employee Benefits-$178-$178
Total Functional Expenses$503,250$163,477$0$666,727
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The 990 is submitted to the executive pastor and lead pastor for review. Once they approve, the 990 is given to the board of directors for final review prior to being submitted to the irs.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is reviewed when a board member is being considered to provide goods or services for which payment is expected. Bids are reviewed from at least three services prior to determining which bid would be accepted.

CEO executive director top management comp Part VI line 15A

The salaries are determined by a board chairman and are comparable to similar organizations.

Governing documents etc available to public Part VI line 19

No significant changes have been made to the organization or its governing documents.

Filing and Contact Details

Filer

Filer Name
Life Tools Community Development Corporation
EIN
27-0070164
In Care Of
% FRANK SMITH
Phone
7704895990
Address
5357 CHAPEL HILL ROAD, DOUGLASVILLE, GA 30135

Signing Officer

Name
Frank Smith
Title
Executive Director
Phone
7704895990
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Payroll for Pastors LLC
Address
PO Box 580548, Pleasant Prairie, WI 53158
Preparer
Nancy Mcfarland
Phone
2626580420
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Form 9901, part ix, line 24e - other expensesprogram expenses - faith in actionbenevolence $17,018program expenses - the pantrypantry expenses $10,484benevolence $66efsp - $7,717food - $136,558hospitality - $301supplies - $3,177vehicle - $6,018program expenses - the care placebenevolence - $65service expense - $8,475supplies - $190vehicle - $130management & generaldues & subscriptions $ 7,768miscellaneous - $3,058

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0508429
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0582412
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0651221
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0586294
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0606347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02934703
IRS990ScheduleA/PublicSupportCY170Pct00.83340
IRS990ScheduleA/PublicSupportPY170Pct00.87450
IRS990ScheduleA/PublicSupportTotal170Amt02445688
IRS990ScheduleA/SubstantialContributorsTotAmt0489015
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0508429
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0582412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0651221
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0586294
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0606347
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02934703
IRS990ScheduleA/TotalSupportAmt02934703
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0117623
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02832
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0120455
IRS990ScheduleD/EquipmentGrp/BookValueAmt037526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080197
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0117723
IRS990ScheduleD/LandGrp/BookValueAmt0170600
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0170600
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0109651
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09378
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0119029
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045319
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080524
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0125843
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0480719
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS SUBMITTED TO THE EXECUTIVE PASTOR AND LEAD PASTOR FOR REVIEW. ONCE THEY APPROVE, THE 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR FINAL REVIEW PRIOR TO BEING SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED WHEN A BOARD MEMBER IS BEING CONSIDERED TO PROVIDE GOODS OR SERVICES FOR WHICH PAYMENT IS EXPECTED. BIDS ARE REVIEWED FROM AT LEAST THREE SERVICES PRIOR TO DETERMINING WHICH BID WOULD BE ACCEPTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARIES ARE DETERMINED BY A BOARD CHAIRMAN AND ARE COMPARABLE TO SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO SIGNIFICANT CHANGES HAVE BEEN MADE TO THE ORGANIZATION OR ITS GOVERNING DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 9901, PART IX, LINE 24E - OTHER EXPENSESPROGRAM EXPENSES - FAITH IN ACTIONBENEVOLENCE $17,018PROGRAM EXPENSES - THE PANTRYPANTRY EXPENSES $10,484BENEVOLENCE $66EFSP - $7,717FOOD - $136,558HOSPITALITY - $301SUPPLIES - $3,177VEHICLE - $6,018PROGRAM EXPENSES - THE CARE PLACEBENEVOLENCE - $65SERVICE EXPENSE - $8,475SUPPLIES - $190VEHICLE - $130MANAGEMENT & GENERALDUES & SUBSCRIPTIONS $ 7,768MISCELLANEOUS - $3,058
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0895865
IRS990/TotalAssetsEOYAmt0826105
IRS990/TotalAssetsGrp/BOYAmt0895865
IRS990/TotalAssetsGrp/EOYAmt0826105
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0508429
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0163477
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503250
IRS990/TotalFunctionalExpensesGrp/TotalAmt0666727
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt095045
IRS990/TotalLiabilitiesEOYAmt089245
IRS990/TotalLiabilitiesGrp/BOYAmt095045
IRS990/TotalLiabilitiesGrp/EOYAmt089245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0800820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0736860
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0503250
IRS990/TotalProgramServiceRevenueAmt094338
IRS990/TotalReportableCompFromOrgAmt025831
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094338
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0602767
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0895865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0826105
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt03869
IRS990/TravelGrp/TotalAmt03869
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07704895990
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE TOOLS COMMUNITY DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0270070164
ReturnHeader/Filer/InCareOfNm0% FRANK SMITH
ReturnHeader/Filer/PhoneNum07704895990
ReturnHeader/Filer/USAddress/AddressLine1Txt05357 CHAPEL HILL ROAD
ReturnHeader/Filer/USAddress/CityNm0DOUGLASVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452040185
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Payroll for Pastors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 580548
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasant Prairie
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053158
ReturnHeader/PreparerPersonGrp/PhoneNum02626580420
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY MCFARLAND
ReturnHeader/ReturnTs02025-05-05T17:32:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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