Civic Intelligence

Living Independence for Everyone

990 • Fiscal year 2016 • EIN 38-2685452

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 13, 2017

2307 N Monroe StMonroe, MI 48161

(734) 242-6800

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.20x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

68th percentile

9.4%

Higher net margin than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.3%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,998,191

Up $199,283 (+11%) from 2015

Net Assets

Up

$1,594,489

Up $180,158 (+13%) from 2015

Liabilities

Up

$403,702

Up $19,125 (+5.0%) from 2015

Revenue

Up

$1,276,648

Up $28,661 (+2.3%) from 2015

Expenses

Up

$1,157,116

Up $36,749 (+3.3%) from 2015

Net Income

Down

$119,532

Down $8,088 (-6.3%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,582,314Liabilities 2010: $513,849Net Assets 2010: $1,068,4652010Assets 2011: $1,804,267Liabilities 2011: $582,962Net Assets 2011: $1,221,3052011Assets 2012: $1,625,629Liabilities 2012: $469,376Net Assets 2012: $1,156,2532012Assets 2013: $1,544,635Liabilities 2013: $412,076Net Assets 2013: $1,132,5592013Assets 2014: $1,773,956Liabilities 2014: $401,793Net Assets 2014: $1,372,1632014Assets 2015: $1,798,908Liabilities 2015: $384,577Net Assets 2015: $1,414,3312015Assets 2016: $1,998,191Liabilities 2016: $403,702Net Assets 2016: $1,594,4892016Assets 2017: $2,075,435Liabilities 2017: $352,736Net Assets 2017: $1,722,6992017Assets 2018: $2,140,345Liabilities 2018: $328,607Net Assets 2018: $1,811,7382018Assets 2019: $1,974,944Liabilities 2019: $203,799Net Assets 2019: $1,771,1452019Assets 2020: $2,211,581Liabilities 2020: $181,368Net Assets 2020: $2,030,2132020Assets 2022: $2,378,516Liabilities 2022: $192,770Net Assets 2022: $2,185,7462022Assets 2023: $2,216,065Liabilities 2023: $159,522Net Assets 2023: $2,056,5432023Assets 2024: $1,947,141Liabilities 2024: $159,015Net Assets 2024: $1,788,1262024

Highlighted filing

2016

Assets$1,998,191
Liabilities$403,702
Net Assets$1,594,489

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,216,4832010Revenue 2011: $1,463,406Expenses 2011: $1,203,662Net Income 2011: $259,7442011Expenses 2012: $1,168,5872012Revenue 2013: $1,117,214Expenses 2013: $1,259,360Net Income 2013: -$142,1462013Revenue 2014: $1,214,331Expenses 2014: $1,127,292Net Income 2014: $87,0392014Revenue 2015: $1,247,987Expenses 2015: $1,120,367Net Income 2015: $127,6202015Revenue 2016: $1,276,648Expenses 2016: $1,157,116Net Income 2016: $119,5322016Revenue 2017: $1,289,337Expenses 2017: $1,198,487Net Income 2017: $90,8502017Revenue 2018: $1,295,550Expenses 2018: $1,194,089Net Income 2018: $101,4612018Revenue 2019: $1,340,512Expenses 2019: $1,381,105Net Income 2019: -$40,5932019Revenue 2020: $1,372,322Expenses 2020: $1,333,409Net Income 2020: $38,9132020Revenue 2022: $1,615,650Expenses 2022: $1,478,530Net Income 2022: $137,1202022Revenue 2023: $1,802,464Expenses 2023: $1,599,900Net Income 2023: $202,5642023Revenue 2024: $1,407,432Expenses 2024: $1,675,849Net Income 2024: -$268,4172024

Highlighted filing

2016

Revenue$1,276,648
Expenses$1,157,116
Net Income$119,532
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$1,276,648
Mission and Program Overview

Mission

Provide nutritious meals for senior citizens at home or at a congregate site

To provide nutritious meals for senior citizens at home or at a congregate site.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,098,722$1,147,564▲ $48,842
Savings and Temporary Cash Investments$214,971$288,780▲ $73,809
Pledges and Grants Receivable$99,578$198,831▲ $99,253
Cash and Non-Interest-Bearing Accounts$277,716$196,329▼ $81,387
Rtn Earn Endowment Incm Other Fnds$0$180,158▲ $180,158
Accounts Receivable$105,981$166,687▲ $60,706
Prepaid Expenses and Deferred Charges$1,940--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,798,908$1,998,191▲ $199,283
Liabilities
Mortgage Notes Payable Secured by Investment Property$351,000$333,435▼ $17,565
Accounts Payable and Accrued Expenses$33,577$70,267▲ $36,690
Total Liabilities$384,577$403,702▲ $19,125
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,414,331$1,594,489▲ $180,158
Total Liabilities and Net Assets / Fund Balance$1,798,908$1,998,191▲ $199,283

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$701,432$193,540-
Other Land Buildings$44,280$134,855-
Land$302,835--
Equipment$99,017$107,240-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy WagasyChairman
John PaskoV Chairman
Diane WashingtonBoard Member
Larry VanwashenovaBoard Member
Ron MarshallBoard Member
Sharon MumaBoard Member
Denise BradenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,092,089
Program Service Revenue
$184,319
Investment Income
$240
Other Revenue
$0
All Other Contributions
$17,643
Change in Net Assets
$119,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,276,648
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$161,082
Total Revenue per Audited Statements
$1,437,730
Total Revenue per Form 990
$1,276,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$621,609
Salaries, Compensation, and Employee Benefits$535,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,901$29,243-$346,144
Other Employee Benefits$127,569$26,129-$153,698
Office Expenses$64,122$7,124-$71,246
Depreciation Depletion$62,570$6,952-$69,522
Occupancy$35,950$3,994-$39,944
Current Officers, Directors, Trustees, and Key Employees-$35,665-$35,665
Travel$34,571--$34,571
Fees for Services Accounting$13,964$1,551-$15,515
Interest$12,342$1,371-$13,713
Information Technology$5,165$574-$5,739
Other Expenses$731$81-$812
Total Functional Expenses$1,044,432$112,684$0$1,157,116

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,257,572
Expenses per Audited Statements$1,157,116
Total Expenses per Form 990$1,157,116
Expenses Not Reported on Form 990$100,456
Expenses Not Reported on Financial Statements$0
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11

The form 990 is provided to board members to be approved at a board meeting.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Living Independence for Everyone
EIN
38-2685452
Phone
7342426800
Address
2307 N MONROE ST, MONROE, MI 48161

Signing Officer

Name
Frankie Foidl
Title
Executiove Director
Phone
7342426800
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frankie Foidl
Formed
1985
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
38
Volunteers
0

Preparer

Firm
Bacarella & Associates Pllc
Address
PO BOX 984, MONROE, MI 48161
Preparer
William J Bacarella
Phone
7342426544
Raw XML Appendix390 raw XML fields

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/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0693
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt05237935
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01094626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01064948
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01065198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0957403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01055760
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05237935
IRS990ScheduleA/TotalSupportAmt05238628
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0701432
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0193540
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0894972
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0161082
IRS990ScheduleD/DonatedServicesUseFcltsAmt0100456
IRS990ScheduleD/EquipmentGrp/BookValueAmt099017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107240
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0206257
IRS990ScheduleD/ExpensesNotReportedAmt0100456
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01157116
IRS990ScheduleD/LandGrp/BookValueAmt0302835
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0302835
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044280
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0134855
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0179135
IRS990ScheduleD/RevenueNotReportedAmt0161082
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01276648
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01147564
IRS990ScheduleD/TotalExpensesPerForm990Amt01157116
IRS990ScheduleD/TotalRevenuePerForm990Amt01276648
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01437730
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01257572
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO BOARD MEMBERS TO BE APPROVED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01798908
IRS990/TotalAssetsEOYAmt01998191
IRS990/TotalAssetsGrp/BOYAmt01798908
IRS990/TotalAssetsGrp/EOYAmt01998191
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01092089
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112684
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01044432
IRS990/TotalFunctionalExpensesGrp/TotalAmt01157116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0384577
IRS990/TotalLiabilitiesEOYAmt0403702
IRS990/TotalLiabilitiesGrp/BOYAmt0384577
IRS990/TotalLiabilitiesGrp/EOYAmt0403702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01414331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01594489
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01044432
IRS990/TotalProgramServiceRevenueAmt0184319
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01276648
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01798908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01998191
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt034571
IRS990/TravelGrp/TotalAmt034571
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02307 N MONROE ST
IRS990/USAddress/CityNm0MONROE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048161
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LIFEINDEPENDENCE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANKIE FOIDL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIOVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07342426800
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING INDEPENDENCE FOR EVERYONE
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0382685452
ReturnHeader/Filer/PhoneNum07342426800
ReturnHeader/Filer/USAddress/AddressLine1Txt02307 N MONROE ST
ReturnHeader/Filer/USAddress/CityNm0MONROE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048161
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271287713
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BACARELLA & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 984
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048161
ReturnHeader/PreparerPersonGrp/PhoneNum07342426544
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM J BACARELLA
ReturnHeader/ReturnTs02017-02-13T06:49:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.16$1.79$1.41$1.68$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.16$2.06$1.80$1.60$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.19$2.19$1.62$1.48$0.14
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.21$0.18$2.03$1.37$1.33$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.20$1.77$1.34$1.38$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.33$1.81$1.30$1.19$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.35$1.72$1.29$1.20$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.40$1.59$1.28$1.16$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.38$1.41$1.25$1.12$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.77$0.40$1.37$1.21$1.13$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.41$1.13$1.12$1.26$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.47$1.16$1.17
2011Summary only. Only limited summary data is available for this year.$1.80$0.58$1.22$1.46$1.20$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.51$1.07$1.22
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits