Civic Intelligence

Life Skills Centers Inc.

990 • Fiscal year 2016 • EIN 38-2480541

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 17, 2017

53 Crocker BoulevardMount Clemens, MI 48043

(586) 468-3682

Siviq Scores

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

Liabilities / Assets

56th percentile

0.24x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.12x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

63rd percentile

6.6%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$147,065

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

74th percentile

10%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

4.9%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,192,195

Up $293,750 (+10%) from 2015

Net Assets

Up

$2,425,438

Up $434,363 (+22%) from 2015

Liabilities

Down

$766,757

Down $140,613 (-15%) from 2015

Revenue

Up

$6,541,127

Up $304,318 (+4.9%) from 2015

Expenses

Up

$6,107,292

Up $260,044 (+4.4%) from 2015

Net Income

Up

$433,835

Up $44,274 (+11%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,093,655Liabilities 2011: $722,584Net Assets 2011: $1,371,0712011Assets 2012: $2,067,357Liabilities 2012: $589,786Net Assets 2012: $1,477,5712012Assets 2013: $1,809,378Liabilities 2013: $424,144Net Assets 2013: $1,385,2342013Assets 2014: $2,226,668Liabilities 2014: $625,154Net Assets 2014: $1,601,5142014Assets 2015: $2,898,445Liabilities 2015: $907,370Net Assets 2015: $1,991,0752015Assets 2016: $3,192,195Liabilities 2016: $766,757Net Assets 2016: $2,425,4382016Assets 2017: $3,726,142Liabilities 2017: $644,026Net Assets 2017: $3,082,1162017Assets 2018: $4,480,407Liabilities 2018: $642,797Net Assets 2018: $3,837,6102018Assets 2019: $5,055,759Liabilities 2019: $1,105,286Net Assets 2019: $3,950,4732019Assets 2020: $4,779,310Liabilities 2020: $914,019Net Assets 2020: $3,865,2912020Assets 2021: $5,882,620Liabilities 2021: $910,245Net Assets 2021: $4,972,3752021Assets 2022: $5,879,860Liabilities 2022: $897,460Net Assets 2022: $4,982,4002022Assets 2023: $6,024,903Liabilities 2023: $778,053Net Assets 2023: $5,246,8502023Assets 2025: $6,570,669Liabilities 2025: $1,222,267Net Assets 2025: $5,348,4022025

Highlighted filing

2016

Assets$3,192,195
Liabilities$766,757
Net Assets$2,425,438

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $6,037,044Expenses 2011: $5,802,147Net Income 2011: $234,8972011Expenses 2012: $6,207,8222012Revenue 2013: $6,206,252Expenses 2013: $6,298,589Net Income 2013: -$92,3372013Revenue 2014: $6,253,941Expenses 2014: $6,037,661Net Income 2014: $216,2802014Revenue 2015: $6,236,809Expenses 2015: $5,847,248Net Income 2015: $389,5612015Revenue 2016: $6,541,127Expenses 2016: $6,107,292Net Income 2016: $433,8352016Revenue 2017: $6,836,862Expenses 2017: $6,179,667Net Income 2017: $657,1952017Revenue 2018: $7,015,738Expenses 2018: $6,269,680Net Income 2018: $746,0582018Revenue 2019: $7,097,480Expenses 2019: $6,997,725Net Income 2019: $99,7552019Revenue 2020: $5,049,492Expenses 2020: $5,153,943Net Income 2020: -$104,4512020Revenue 2021: $5,264,696Expenses 2021: $4,163,398Net Income 2021: $1,101,2982021Revenue 2022: $5,151,914Expenses 2022: $5,147,161Net Income 2022: $4,7532022Revenue 2023: $5,622,427Expenses 2023: $5,370,256Net Income 2023: $252,1712023Revenue 2025: $6,418,898Expenses 2025: $6,347,446Net Income 2025: $71,4522025

Highlighted filing

2016

Revenue$6,541,127
Expenses$6,107,292
Net Income$433,835
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 17, 2017
Return Version
2015v3.0
Gross Receipts
$6,545,431
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$979,939$1,427,462▲ $447,523
Land, Buildings, and Equipment, Net$821,449$873,063▲ $51,614
Accounts Receivable$750,674$614,353▼ $136,321
Prepaid Expenses and Deferred Charges$185,146$158,723▼ $26,423
Cash and Non-Interest-Bearing Accounts$113,321$69,328▼ $43,993
Total Assets$2,898,445$3,192,195▲ $293,750
Other Assets Total$47,916$49,266▲ $1,350
Liabilities
Mortgage Notes Payable Secured by Investment Property$492,918$439,741▼ $53,177
Accounts Payable and Accrued Expenses$414,452$327,016▼ $87,436
Total Liabilities$907,370$766,757▼ $140,613
Net Assets / Fund Balance
Unrestricted Net Assets$1,991,075$2,425,438▲ $434,363
Total Net Assets Fund Balance$1,991,075$2,425,438▲ $434,363
Total Liabilities and Net Assets / Fund Balance$2,898,445$3,192,195▲ $293,750

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,126,053-$2,126,053
Land$25,000-$25,000
Leasehold Improvements$14,645-$14,645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dale WagnerExec. DirectFT$147,065$147,065
Frank FornerDirector-$700$700
Gary ManzoSecretary-$600$600
Justin RussoPresident-$600$600
Michael NickersonVice Preside-$500$500
Douglas AndersonTreasurer-$400$400
Matthew LindgrenDirector-$400$400
Jaclyn UlfigDirector-$300$300
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,486,413
Investment Income
$17,722
Other Revenue
$36,992
Change in Net Assets
$433,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,208,428
Other Expenses$1,898,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,100,005$320,993-$3,420,998
Occupancy$596,645--$596,645
Other Employee Benefits$515,556$22,577-$538,133
Payroll Taxes$229,353$19,944-$249,297
Depreciation Depletion$204,787$36,131-$240,918
Other Expenses$116,979$8,125-$125,104
All Other Expenses$83,722$32,195-$115,917
Office Expenses-$23,875-$23,875
Fees for Services Accounting-$23,342-$23,342
Insurance$17,426$4,109-$21,535
Fees for Services Other-$14,256-$14,256
Fees for Services Legal-$1,155-$1,155
Fees for Services Management-$100-$100
Total Functional Expenses$5,568,613$538,679$0$6,107,292
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
Audit committee
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

The board of directors reviews the form 990 before filing.

Form 990, Page 6, Part VI, Line 12C

The organization monitors and enforces compliance with the conflict of interest policy annually. Each director, officer and member of a committee with governing board of delegated powers is required to sign a statement which affirms such person a) has received a copy of the conflict of interest policy, b) has read and maintains to understand the policy and c) agrees to comply with the policy.

Form 990, Page 6, Part VI, Line 15A

Compensation for the organization's executives and top management officials is based on individual qualification as well as an analysis of the compensation of others in comparable organizations in the industry.

Form 990, Page 6, Part VI, Line 15B

The compensation process for officers and key employees is the same as the process used for executives and top management officials.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial reports are made available upon request at the organization's business office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Life Skills Centers Inc
EIN
38-2480541
Phone
5864683682
Address
53 CROCKER BOULEVARD, MOUNT CLEMENS, MI 48043

Signing Officer

Name
Dale Wagner
Title
Exec. Direct
Phone
5864683682
Signed
2017-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Wagner
Voting Board Members
8
Independent Board Members
7
Employees
261

Preparer

Firm
Innes & Lotito Pc
Address
22525 HALL RD STE A, MACOMB, MI 48042
Preparer
Michael Lotito
Phone
5864680200
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To provide vocational training and/or activity workshop programs for physically and/or mentally disabled or handicapped persons.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0821
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0418
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0353
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0552
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0725
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02869
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06523405
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt034122
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021672
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt028048
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015985
IRS990ScheduleA/OtherIncome170Grp/TotalAmt099827
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99590
IRS990ScheduleA/PublicSupportPY170Pct00.99630
IRS990ScheduleA/PublicSupportTotal170Amt025024421
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06236391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06253588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06205700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06328742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt025024421
IRS990ScheduleA/TotalSupportAmt025127117
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014645
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014645
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02126053
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02126053
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02165698
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE VOCATIONAL TRAINING AND/OR ACTIVITY WORKSHOP PROGRAMS FOR PHYSICALLY AND/OR MENTALLY DISABLED OR HANDICAPPED PERSONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD OF DELEGATED POWERS IS REQUIRED TO SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND MAINTAINS TO UNDERSTAND THE POLICY AND C) AGREES TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE ORGANIZATION'S EXECUTIVES AND TOP MANAGEMENT OFFICIALS IS BASED ON INDIVIDUAL QUALIFICATION AS WELL AS AN ANALYSIS OF THE COMPENSATION OF OTHERS IN COMPARABLE ORGANIZATIONS IN THE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION PROCESS FOR OFFICERS AND KEY EMPLOYEES IS THE SAME AS THE PROCESS USED FOR EXECUTIVES AND TOP MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL REPORTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02898445
IRS990/TotalAssetsEOYAmt03192195
IRS990/TotalAssetsGrp/BOYAmt02898445
IRS990/TotalAssetsGrp/EOYAmt03192195
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0261
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0538679
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05568613
IRS990/TotalFunctionalExpensesGrp/TotalAmt06107292
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0907370
IRS990/TotalLiabilitiesEOYAmt0766757
IRS990/TotalLiabilitiesGrp/BOYAmt0907370
IRS990/TotalLiabilitiesGrp/EOYAmt0766757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01991075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02425438
IRS990/TotalProgramServiceExpensesAmt05568613
IRS990/TotalProgramServiceRevenueAmt06486413
IRS990/TotalReportableCompFromOrgAmt0150565
IRS990/TotalRevenueGrp/ExclusionAmt0821
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06540306
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06541127
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02898445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03192195
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01991075
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02425438
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE WAGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECT
ReturnHeader/BusinessOfficerGrp/PhoneNum05864683682
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE SKILLS CENTERS INC
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0382480541
ReturnHeader/Filer/PhoneNum05864683682
ReturnHeader/Filer/USAddress/AddressLine1Txt053 CROCKER BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0MOUNT CLEMENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048043
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383074311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INNES & LOTITO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022525 HALL RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACOMB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048042
ReturnHeader/PreparerPersonGrp/PhoneNum05864680200
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LOTITO
ReturnHeader/ReturnTs02017-03-02T09:03:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.57$1.22$5.35$6.42$6.35$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$0.78$5.25$5.62$5.37$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.90$4.98$5.15$5.15$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.91$4.97$5.26$4.16$1.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$0.91$3.87$5.05$5.15$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$1.11$3.95$7.10$7.00$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.64$3.84$7.02$6.27$0.75
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.64$3.08$6.84$6.18$0.66
2016Detailed filing. Detailed filing data is available for this year.$3.19$0.77$2.43$6.54$6.11$0.43
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.91$1.99$6.24$5.85$0.39
2014Detailed filing. Detailed filing data is available for this year.$2.23$0.63$1.60$6.25$6.04$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.42$1.39$6.21$6.30$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.59$1.48$6.21
2011Summary only. Only limited summary data is available for this year.$2.09$0.72$1.37$6.04$5.80$0.23