Civic Intelligence

Life Essentials Inc

990 • Fiscal year 2020 • EIN 31-1324922

Jul 01, 2019 to Mar 31, 2020 • Filed on Nov 12, 2020

40 South Perry Street No 130Dayton, OH 45402

(937) 586-0545

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

31st percentile

-6.9%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$57,897

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-21%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $187,788 (-100%) from 2019

Net Assets

Down

$0

Down $147,772 (-100%) from 2019

Liabilities

Down

$0

Down $40,016 (-100%) from 2019

Revenue

Down

$415,481

Down $111,264 (-21%) from 2019

Expenses

Down

$444,032

Down $132,367 (-23%) from 2019

Net Income

Up

-$28,551

Up $21,103 (+43%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $347,048Liabilities 2010: $39,214Net Assets 2010: $307,8342010Assets 2011: $303,197Liabilities 2011: $42,108Net Assets 2011: $261,0892011Assets 2012: $290,281Liabilities 2012: $45,496Net Assets 2012: $244,7852012Assets 2013: $297,838Liabilities 2013: $51,538Net Assets 2013: $246,3002013Assets 2014: $235,514Liabilities 2014: $42,195Net Assets 2014: $193,3192014Assets 2015: $274,514Liabilities 2015: $37,916Net Assets 2015: $236,5982015Assets 2016: $220,131Liabilities 2016: $39,482Net Assets 2016: $180,6492016Assets 2017: $235,382Liabilities 2017: $38,892Net Assets 2017: $196,4902017Assets 2018: $236,818Liabilities 2018: $39,392Net Assets 2018: $197,4262018Assets 2019: $187,788Liabilities 2019: $40,016Net Assets 2019: $147,7722019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2020

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $458,7872010Expenses 2011: $449,4992011Expenses 2012: $489,6302012Expenses 2013: $508,1262013Revenue 2014: $458,884Expenses 2014: $511,864Net Income 2014: -$52,9802014Revenue 2015: $525,036Expenses 2015: $481,759Net Income 2015: $43,2772015Revenue 2016: $449,032Expenses 2016: $504,983Net Income 2016: -$55,9512016Revenue 2017: $552,613Expenses 2017: $536,768Net Income 2017: $15,8452017Revenue 2018: $535,114Expenses 2018: $534,181Net Income 2018: $9332018Revenue 2019: $526,745Expenses 2019: $576,399Net Income 2019: -$49,6542019Revenue 2020: $415,481Expenses 2020: $444,032Net Income 2020: -$28,5512020

Highlighted filing

2020

Revenue$415,481
Expenses$444,032
Net Income-$28,551
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Mar 31, 2020
Signed
Nov 12, 2020
Return Version
2019v5.1
Gross Receipts
$415,889
Mission and Program Overview

Mission

To support living in the least restrictive environment, reduce social isolation, and enhance the quality of life for seniors and adults with mental illness through support services and advocacy.

The mission of life essentials is to be the community leader in providing professional, person-centered services to enhance the well-being of vulnerable adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$141,895$0▼ $141,895
Accounts Receivable$18,772$0▼ $18,772
Cash and Non-Interest-Bearing Accounts$13,172$0▼ $13,172
Prepaid Expenses and Deferred Charges$7,148$0▼ $7,148
Land, Buildings, and Equipment, Net$6,801$0▼ $6,801
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$187,788$0▼ $187,788
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$40,016$0▼ $40,016
Total Liabilities$40,016$0▼ $40,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,772$0▼ $147,772
Net Assets With Donor Restrictions$0--
Total Net Assets Fund Balance$147,772$0▼ $147,772
Total Liabilities and Net Assets / Fund Balance$187,788$0▼ $187,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda Crouch-roepkenExecutive DirectorFT$51,490$6,407$57,897
Cathy ShoupBookkeeperPT$26,583$532$27,115

Board Members and Trustees

NameTitle
Eli SperryPresident
Joe SzokeVice President
Julia M BeldenTrustee
Ross E SzlagTrustee
Ted GudorfSecretary
Marion JacksonTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,521
Program Service Revenue
$115,464
Investment Income
$48
Other Revenue
$448
All Other Contributions
$247,169
Change in Net Assets
$-28,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$340,430
Other Expenses$103,602
Total Fundraising Expense$41,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,436$25,878$17,841$201,155
Current Officers, Directors, Trustees, and Key Employees$50,292$16,668$11,112$78,072
Other Employee Benefits$35,052$3,201$769$39,022
Fees for Services Other$16,008$4,171$2,569$22,748
Payroll Taxes$16,904$3,141$2,136$22,181
Occupancy$16,236$2,669-$18,905
Insurance$10,346$1,764-$12,110
Office Expenses$5,632$960$5,339$11,931
Fees for Services Legal$9,400--$9,400
Fees for Services Accounting$9,300--$9,300
Travel$7,133$68$37$7,238
Depreciation Depletion-$3,746-$3,746
Other Expenses$644$331$1,528$644
Conferences and Meetings$535$41$49$625
Total Functional Expenses$339,465$62,979$41,588$444,032
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Part VI, Section B, Line 11B

The board of trustees reviewed and approved the 990 return prior to filing.

Form 990, Part VI, Section B, Line 12C

The board is required to annually complete a survey form detailing any relationships that may give rise to a conflict of interest.

Form 990, Part VI, Section B, Line 15

The board annually approves the compensation of the executive director by analyzing compensation of other executive directors from the 990s of other comparably sized entities.

Form 990, Part VI, Section C, Line 19

Form 1023 and the 990 are available for public inspection upon written request to the executive director.

Filing and Contact Details

Filer

Filer Name
Life Essentials Inc
EIN
31-1324922
Phone
9375860545
Address
40 SOUTH PERRY STREET NO 130, DAYTON, OH 45402

Signing Officer

Name
Rosalie Makridis
Title
Interim Executive Director
Phone
9375860545
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosalie Makridis
Formed
1991
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
11
Volunteers
75

Preparer

Firm
Flagel Huber Flagel
Address
3400 SOUTH DIXIE DRIVE, DAYTON, OH 45439
Preparer
Christopher C Mccaskey
Phone
9372993400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Merger with catholic social services of the miami valley -119,221.

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IRS990/ProgramServiceRevenueGrp/Desc0GUARDIANSHIP PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1CHUMS PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068959
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068959
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146505
IRS990/ProgSrvcAccomActy2Grp/Desc0CHUMS - THE PROGRAM IS INTENDED TO ENHANCE THE QUALITY OF LIFE FORCHUMS CLIENTS BY EQUIPPING THEM WITH TOOLS THAT PROMOTE SELF-MANAGEMENTOF THEIR MENTAL ILLNESS. LIFE ESSENTIALS STAFF FACILITATE THE PROGRAMBY COMBINING EDUCATION, NETWORKING AND BEHAVIORAL ACTIVATION SERVICES.PARTICIPANTS, AGES 50 YEARS AND OLDER, LEARN COMMON THEMES THATCONTRIBUTE TO THEIR RECOVERY AND SKILLS TO HELP MAINTAIN THEIRINDEPENDENCE, BOND WITH PEOPLE IN SIMILAR SITUATIONS AND TAKE BACKCONTROL OF THEIR LIVES. IN CURRENT YEAR, 17 CLIENTS RECEIVED 673 HOURSOF SERVICE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038198
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt046505
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt017082
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0448
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0315611
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0918
IRS990/PYOtherExpensesAmt0107377
IRS990/PYOtherRevenueAmt015147
IRS990/PYProgramServiceRevenueAmt0195069
IRS990/PYRevenuesLessExpensesAmt0-49654
IRS990/PYSalariesCompEmpBnftPaidAmt0469022
IRS990/PYTotalExpensesAmt0576399
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0526745
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28551
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt068959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141895
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LIFE ESSENTIALS MERGED WITH CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY (31-0536645) AS OF APRIL 7, 2020. THEREFORE, THEIR 2019 RETURN'S YEAR ENDED ON 3/31/20.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SHORT YEAR EXPLANATION:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0299521
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0315611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0332106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0324702
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0340644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01612584
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01686
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04689
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0448
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05832
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02673
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02137
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01687
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012777
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98930
IRS990ScheduleA/PublicSupportPY170Pct00.95840
IRS990ScheduleA/PublicSupportTotal170Amt01612584
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0299521
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0315611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0332106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0324702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0340644
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01612584
IRS990ScheduleA/TotalSupportAmt01630050
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/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TOTAL NET ASSETS IN MERGER WITH CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-04-07
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0310536645
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0119221
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0922 WEST RIVERVIEW AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DAYTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd045402
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: CATHY SHOUP
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: BECAME A SHORT TERM EMPLOYEE OF CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY TO ASSIST WITH THE BOOKKEEPING REQUIRED BY THE MERGER
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES REVIEWED AND APPROVED THE 990 RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS REQUIRED TO ANNUALLY COMPLETE A SURVEY FORM DETAILING ANY RELATIONSHIPS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANNUALLY APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BY ANALYZING COMPENSATION OF OTHER EXECUTIVE DIRECTORS FROM THE 990S OF OTHER COMPARABLY SIZED ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 1023 AND THE 990 ARE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERGER WITH CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY -119,221.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0187788
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0187788
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0299521
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041588

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