Civic Intelligence

Living Environmental Foundation Inc

EIN 39-1229296 • 501(c)3 • Wautoma, WI

Profile

The organization's primary exempt purpose is to provide a group home and adult family homes to provide residential services for persons in need of personal living skills and who may be headed for independent living.

PO Box 638Wautoma, WI 54982-0368

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-4.3%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$278,948

Up $44,220 (+19%) from 2023

Liabilities

Up

$40,496

Up $11,246 (+38%) from 2023

Net Assets

Up

$238,452

Up $32,974 (+16%) from 2023

Revenue

Down

$359,501

Down $16,141 (-4.3%) from 2023

Expenses

Down

$326,532

Down $17,980 (-5.2%) from 2023

Net Income

Up

$32,969

Up $1,839 (+5.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $244,061Liabilities 2010: $83,747Net Assets 2010: $160,3142010Assets 2011: $170,423Liabilities 2011: $67,279Net Assets 2011: $103,1442011Assets 2012: $184,474Liabilities 2012: $63,717Net Assets 2012: $120,7572012Assets 2013: $209,219Liabilities 2013: $70,753Net Assets 2013: $138,4662013Assets 2014: $195,568Liabilities 2014: $58,079Net Assets 2014: $137,4892014Assets 2015: $154,105Liabilities 2015: $72,778Net Assets 2015: $81,3272015Assets 2016: $176,571Liabilities 2016: $44,730Net Assets 2016: $131,8412016Assets 2017: $167,075Liabilities 2017: $35,749Net Assets 2017: $131,3262017Assets 2018: $164,936Liabilities 2018: $32,033Net Assets 2018: $132,9032018Assets 2019: $168,656Liabilities 2019: $34,585Net Assets 2019: $134,0712019Assets 2020: $273,781Liabilities 2020: $45,701Net Assets 2020: $228,0802020Assets 2021: $226,191Liabilities 2021: $40,171Net Assets 2021: $186,0202021Assets 2022: $214,223Liabilities 2022: $39,692Net Assets 2022: $174,5312022Assets 2023: $234,728Liabilities 2023: $29,250Net Assets 2023: $205,4782023Assets 2024: $278,948Liabilities 2024: $40,496Net Assets 2024: $238,4522024

Highlighted filing

2024

Assets$278,948
Liabilities$40,496
Net Assets$238,452

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $793,6802010Expenses 2011: $606,1232011Expenses 2012: $537,5182012Revenue 2013: $588,857Expenses 2013: $571,148Net Income 2013: $17,7092013Revenue 2014: $597,428Expenses 2014: $598,405Net Income 2014: -$9772014Revenue 2015: $508,104Expenses 2015: $564,266Net Income 2015: -$56,1622015Revenue 2016: $600,184Expenses 2016: $549,670Net Income 2016: $50,5142016Revenue 2017: $524,555Expenses 2017: $525,070Net Income 2017: -$5152017Revenue 2018: $450,816Expenses 2018: $449,239Net Income 2018: $1,5772018Revenue 2019: $445,556Expenses 2019: $444,388Net Income 2019: $1,1682019Revenue 2020: $543,813Expenses 2020: $449,804Net Income 2020: $94,0092020Revenue 2021: $462,261Expenses 2021: $504,321Net Income 2021: -$42,0602021Revenue 2022: $335,937Expenses 2022: $347,426Net Income 2022: -$11,4892022Revenue 2023: $375,642Expenses 2023: $344,512Net Income 2023: $31,1302023Revenue 2024: $359,501Expenses 2024: $326,532Net Income 2024: $32,9692024

Highlighted filing

2024

Revenue$359,501
Expenses$326,532
Net Income$32,969

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.40$2.38$3.60$3.27$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.29$2.05$3.76$3.45$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.40$1.75$3.36$3.47$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.40$1.86$4.62$5.04$0.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.46$2.28$5.44$4.50$0.94
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.35$1.34$4.46$4.44$0.01
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.65$0.32$1.33$4.51$4.49$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.36$1.31$5.25$5.25$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.45$1.32$6.00$5.50$0.51
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.73$0.81$5.08$5.64$0.56
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.58$1.37$5.97$5.98$0.01
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.09$0.71$1.38$5.89$5.71$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.64$1.21$5.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.67$1.03$6.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.84$1.60$7.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.2
Gross Receipts
$359,501
Mission and Program Overview

Mission

The organizations primary exempt purpose is to provide a group home and adult family homes to provide residential services for persons in need of personal living skills and who may be headed for independent living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$115,795$142,207▲ $26,412
Land, Buildings, and Equipment, Net$99,246$92,568▼ $6,678
Accounts Receivable$19,687$44,173▲ $24,486
Total Assets$234,728$278,948▲ $44,220
Liabilities
Accounts Payable and Accrued Expenses$29,250$40,496▲ $11,246
Total Liabilities$29,250$40,496▲ $11,246
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$205,478$238,452▲ $32,974
Total Net Assets Fund Balance$205,478$238,452▲ $32,974
Total Liabilities and Net Assets / Fund Balance$234,728$278,948▲ $44,220

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$163,460-
Land$22,615--
Equipment$3,914$17,667-
Leasehold Improvements$66,039$75,755-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sara StelterPresident
Dave JohnsonVice President
Dan ArellanoDirector
Jeff DittlDirector
Toby TrochinskiDirector
Joan OlsonSecretary
Paul TheyelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$336,466
Investment Income
$0
Other Revenue
$23,035
Change in Net Assets
$32,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$247,087
Other Expenses$79,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,544$71,646$0$229,190
Payroll Taxes$11,801$5,496$0$17,297
Occupancy$13,857$0$0$13,857
Depreciation Depletion$8,744$88$0$8,832
All Other Expenses$7,771$0$0$7,771
Insurance$6,203$1,093$0$7,296
Office Expenses$0$3,892$0$3,892
Travel$2,102$0$0$2,102
Other Expenses$1,953$0$0$1,953
Interest$1,182$0$0$1,182
Advertising$921$0$0$921
Pension Plan Contributions$0$600$0$600
Fees for Services Accounting$295$0$0$295
Total Functional Expenses$242,751$83,781$0$326,532
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
Yes
Annual disclosure for covered persons
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Living Environmental Foundation Inc
EIN
39-1229296
Phone
9207873774
Address
PO Box 638, WAUTOMA, WI 54982-0368

Signing Officer

Name
Paul THEYEL
Title
Treasurer
Phone
9207873774
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul THEYEL
Formed
1975
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
0

Preparer

Firm
Keith J Brownlow
Address
PO Box 717, Wautoma, WI 54982
Preparer
Keith Brownlow
Phone
9207870797
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the treasurer with the executive director and bookkeeper. Any unresolved questions and issues are brought before the board. The treasure signs and files form 990.

Pt VI, Line 15B

Annually, at the first board meeting, the entire board evaluates the executive director and determines the salary for the year. The executive director is not present for the discussion.

Pt VI, Line 19

Public may attend board meetings and request information from the board.

Pt VI, Line 7A

The organization has a commitee to elect or appoint members to the governing board.

Raw XML AppendixShowing 400 of 428 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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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05496
IRS990/PayrollTaxesGrp/ProgramServicesAmt011801
IRS990/PayrollTaxesGrp/TotalAmt017297
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0600
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0600
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Paul THEYEL
IRS990/PriorPeriodAdjustmentsAmt05
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623210
IRS990/ProgramServiceRevenueGrp/Desc0Payment of Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0336466
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt081799
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt082932
IRS990/PYOtherRevenueAmt0984
IRS990/PYProgramServiceRevenueAmt0292859
IRS990/PYRevenuesLessExpensesAmt031130
IRS990/PYSalariesCompEmpBnftPaidAmt0261580
IRS990/PYTotalExpensesAmt0344512
IRS990/PYTotalRevenueAmt0375642
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt032969
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: MISCELLANEOUS 2020: 18248. 2021: 0. 2022: 1278.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01799
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt097882
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0113452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0373843
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0325888
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0557261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0427683
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01684675
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01278
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt018248
IRS990ScheduleA/OtherIncome509Grp/TotalAmt019526
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98930
IRS990ScheduleA/PublicSupportPY509Pct00.98720
IRS990ScheduleA/PublicSupportTotal509Amt01798127
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0375642
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0334659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0562261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0525565
IRS990ScheduleA/Total509Grp/TotalAmt01798127
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01817653
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/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0163460
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0163460
IRS990ScheduleD/EquipmentGrp/BookValueAmt03914
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017667
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt021581
IRS990ScheduleD/LandGrp/BookValueAmt022615
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt022615
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt066039
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt075755
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0141794
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092568
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the treasurer with the executive director and bookkeeper. Any unresolved questions and issues are brought before the board. The treasure signs and files form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, at the first board meeting, the entire board evaluates the executive director and determines the salary for the year. The executive director is not present for the discussion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Public may attend board meetings and request information from the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization has a commitee to elect or appoint members to the governing board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234728
IRS990/TotalAssetsEOYAmt0278948
IRS990/TotalAssetsGrp/BOYAmt0234728
IRS990/TotalAssetsGrp/EOYAmt0278948
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083781
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242751
IRS990/TotalFunctionalExpensesGrp/TotalAmt0326532
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029250
IRS990/TotalLiabilitiesEOYAmt040496
IRS990/TotalLiabilitiesGrp/BOYAmt029250
IRS990/TotalLiabilitiesGrp/EOYAmt040496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205478
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238452
IRS990/TotalProgramServiceExpensesAmt0242751
IRS990/TotalProgramServiceRevenueAmt0336466
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0359501
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0359501
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0234728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0278948
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt02102
IRS990/TravelGrp/TotalAmt02102
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0W8742 Browndeer Dr
IRS990/USAddress/CityNm0WAUTOMA
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054982
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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