Civic Intelligence

Living Independence for Everyone

990 • Fiscal year 2020 • EIN 38-2685452

Oct 01, 2019 to Sep 30, 2020 • Filed on Jun 24, 2021

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

47th percentile

0.08x

Higher debt load relative to assets than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

49th percentile

0.13x

Higher debt load relative to revenue than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

44th percentile

2.8%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

2.4%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,211,581

Up $236,637 (+12%) from 2019

Net Assets

Up

$2,030,213

Up $259,068 (+15%) from 2019

Liabilities

Down

$181,368

Down $22,431 (-11%) from 2019

Revenue

Up

$1,372,322

Up $31,810 (+2.4%) from 2019

Expenses

Down

$1,333,409

Down $47,696 (-3.5%) from 2019

Net Income

Up

$38,913

Up $79,506 (+196%) from 2019

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

2020

Assets$2,211,581
Liabilities$181,368
Net Assets$2,030,213

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

2020

Revenue$1,372,322
Expenses$1,333,409
Net Income$38,913
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jun 24, 2021
Return Version
2019v5.2
Gross Receipts
$1,372,322
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$963,635$913,264▼ $50,371
Cash and Non-Interest-Bearing Accounts$574,806$510,542▼ $64,264
Savings and Temporary Cash Investments$284,637$312,690▲ $28,053
Accounts Receivable$78,399$298,494▲ $220,095
Pledges and Grants Receivable$73,467$176,591▲ $103,124
Total Assets$1,974,944$2,211,581▲ $236,637
Liabilities
Mortgage Notes Payable Secured by Investment Property$160,406$137,216▼ $23,190
Accounts Payable and Accrued Expenses$43,393$44,152▲ $759
Total Liabilities$203,799$181,368▼ $22,431
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,692,746$1,731,719▲ $38,973
Net Assets With Donor Restrictions$78,399$298,494▲ $220,095
Total Net Assets Fund Balance$1,771,145$2,030,213▲ $259,068
Total Liabilities and Net Assets / Fund Balance$1,974,944$2,211,581▲ $236,637

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$531,435$377,587-
Other Land Buildings$84,845$145,661-
Land$209,384--
Equipment$87,600$193,961-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy WagasyChairman
Andrea RinkerBoard Member
Diane WashingtonBoard Member
Larry VanwashenovaBoard Member
Ron MarshallBoard Member
Sharon MumaBoard Member
Denise BradenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,239,525
Program Service Revenue
$132,652
Investment Income
$145
Other Revenue
$0
All Other Contributions
$14,392
Change in Net Assets
$38,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,372,322
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$337,755
Total Revenue per Audited Statements
$1,710,077
Total Revenue per Form 990
$1,372,322
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$786,204
Salaries, Compensation, and Employee Benefits$547,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,464$69,733-$410,197
Payroll Taxes$113,717$23,291-$137,008
Depreciation Depletion$88,470$9,830-$98,300
Travel$38,372--$38,372
Occupancy$27,005$3,001-$30,006
Office Expenses$10,899$1,211-$12,110
Fees for Services Accounting$10,418$1,157-$11,575
Information Technology$6,990$777-$7,767
Interest$5,714$635-$6,349
Other Expenses$2,741$305-$3,046
Total Functional Expenses$1,214,481$118,928$0$1,333,409

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,451,009
Expenses per Audited Statements$1,333,409
Total Expenses per Form 990$1,333,409
Expenses Not Reported on Form 990$117,600
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Part VI, Section B, Line 11B

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

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

Documents are posted and reviewed with employees and board.

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
Cheri Boron
Title
Executive Director
Phone
7342426800
Signed
2021-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheri Boron
Formed
1985
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
31
Volunteers
0

Preparer

Firm
Walsh & Company Pc
Address
PO BOX 984, MONROE, MI 48161
Preparer
John Walsh
Phone
7342426544
Raw XML Appendix396 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/CurrentTaxYearMinus3YearsAmt01542
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0240
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06383
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0266893
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt05744507
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01239525
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01204631
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01124550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01081175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01094626
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05744507
IRS990ScheduleA/TotalSupportAmt05750890
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/BookValueAmt0531435
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0377587
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0909022
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0337755
IRS990ScheduleD/DonatedServicesUseFcltsAmt0117600
IRS990ScheduleD/EquipmentGrp/BookValueAmt087600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193961
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0281561
IRS990ScheduleD/ExpensesNotReportedAmt0117600
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01333409
IRS990ScheduleD/LandGrp/BookValueAmt0209384
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0209384
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt084845
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0145661
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0230506
IRS990ScheduleD/RevenueNotReportedAmt0337755
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01372322
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0913264
IRS990ScheduleD/TotalExpensesPerForm990Amt01333409
IRS990ScheduleD/TotalRevenuePerForm990Amt01372322
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01710077
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01451009
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO BOARD MEMBERS TO BE APPROVED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE POSTED AND REVIEWED WITH EMPLOYEES AND BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
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 C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01974944
IRS990/TotalAssetsEOYAmt02211581
IRS990/TotalAssetsGrp/BOYAmt01974944
IRS990/TotalAssetsGrp/EOYAmt02211581
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01239525
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01214481
IRS990/TotalFunctionalExpensesGrp/TotalAmt01333409
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203799
IRS990/TotalLiabilitiesEOYAmt0181368
IRS990/TotalLiabilitiesGrp/BOYAmt0203799
IRS990/TotalLiabilitiesGrp/EOYAmt0181368
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01771145
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02030213
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01214481
IRS990/TotalProgramServiceRevenueAmt0132652
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0132797
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01372322
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01974944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02211581
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt038372
IRS990/TravelGrp/TotalAmt038372
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/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERI BORON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07342426800
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-24
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/PreparerFirmEIN0382030285
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALSH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 984
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048161
ReturnHeader/PreparerPersonGrp/PhoneNum07342426544
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN WALSH
ReturnHeader/ReturnTs02021-07-01T08:50:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

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
2020Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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