Civic Intelligence

Life Skills Training Center Inc

EIN 42-0999011 • 501(c)3 • Le Mars, IA

Profile

Life skills training center, inc. Will assist individuals with disabilities to achieve their highest desired level of independence and inclusion within their communities.

PO Box 1506Le Mars, IA 51031

www.lifeskillstrainingcenter.net

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

6.1%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$49,154

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,424,872

Up $195,984 (+16%) from 2023

Liabilities

Up

$191,966

Up $92,682 (+93%) from 2023

Net Assets

Up

$1,232,906

Up $103,302 (+9.1%) from 2023

Revenue

Up

$1,686,830

Up $258,501 (+18%) from 2023

Expenses

Up

$1,583,528

Up $8,111 (+0.5%) from 2023

Net Income

Up

$103,302

Up $250,390 (+170%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $880,447Liabilities 2011: $54,043Net Assets 2011: $826,4042011Assets 2012: $880,742Liabilities 2012: $69,805Net Assets 2012: $810,9372012Assets 2013: $807,975Liabilities 2013: $64,556Net Assets 2013: $743,4192013Assets 2014: $807,571Liabilities 2014: $66,052Net Assets 2014: $741,5192014Assets 2015: $919,377Liabilities 2015: $70,868Net Assets 2015: $848,5092015Assets 2016: $983,627Liabilities 2016: $73,692Net Assets 2016: $909,9352016Assets 2017: $953,573Liabilities 2017: $57,590Net Assets 2017: $895,9832017Assets 2018: $1,007,215Liabilities 2018: $47,072Net Assets 2018: $960,1432018Assets 2019: $1,008,986Liabilities 2019: $49,265Net Assets 2019: $959,7212019Assets 2020: $1,201,692Liabilities 2020: $64,796Net Assets 2020: $1,136,8962020Assets 2021: $1,397,942Liabilities 2021: $91,239Net Assets 2021: $1,306,7032021Assets 2022: $1,357,523Liabilities 2022: $80,831Net Assets 2022: $1,276,6922022Assets 2023: $1,228,888Liabilities 2023: $99,284Net Assets 2023: $1,129,6042023Assets 2024: $1,424,872Liabilities 2024: $191,966Net Assets 2024: $1,232,9062024

Highlighted filing

2024

Assets$1,424,872
Liabilities$191,966
Net Assets$1,232,906

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,009,631Expenses 2011: $1,024,954Net Income 2011: -$15,3232011Revenue 2012: $1,025,945Expenses 2012: $1,041,412Net Income 2012: -$15,4672012Revenue 2013: $972,759Expenses 2013: $1,040,277Net Income 2013: -$67,5182013Revenue 2014: $1,025,656Expenses 2014: $1,027,556Net Income 2014: -$1,9002014Revenue 2015: $1,120,080Expenses 2015: $1,013,090Net Income 2015: $106,9902015Revenue 2016: $1,135,204Expenses 2016: $1,073,778Net Income 2016: $61,4262016Revenue 2017: $1,103,221Expenses 2017: $1,117,173Net Income 2017: -$13,9522017Revenue 2018: $1,241,867Expenses 2018: $1,177,707Net Income 2018: $64,1602018Revenue 2019: $1,215,040Expenses 2019: $1,215,462Net Income 2019: -$4222019Revenue 2020: $1,470,584Expenses 2020: $1,293,409Net Income 2020: $177,1752020Revenue 2021: $1,560,210Expenses 2021: $1,390,403Net Income 2021: $169,8072021Revenue 2022: $1,440,777Expenses 2022: $1,470,788Net Income 2022: -$30,0112022Revenue 2023: $1,428,329Expenses 2023: $1,575,417Net Income 2023: -$147,0882023Revenue 2024: $1,686,830Expenses 2024: $1,583,528Net Income 2024: $103,3022024

Highlighted filing

2024

Revenue$1,686,830
Expenses$1,583,528
Net Income$103,302

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.19$1.23$1.69$1.58$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.10$1.13$1.43$1.58$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.08$1.28$1.44$1.47$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.09$1.31$1.56$1.39$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.06$1.14$1.47$1.29$0.18
2019Summary only. Only limited summary data is available for this year.$1.01$0.05$0.96$1.22$1.22$0.00
2018Summary only. Only limited summary data is available for this year.$1.01$0.05$0.96$1.24$1.18$0.06
2017Summary only. Only limited summary data is available for this year.$0.95$0.06$0.90$1.10$1.12$0.01
2016Summary only. Only limited summary data is available for this year.$0.98$0.07$0.91$1.14$1.07$0.06
2015Summary only. Only limited summary data is available for this year.$0.92$0.07$0.85$1.12$1.01$0.11
2014Summary only. Only limited summary data is available for this year.$0.81$0.07$0.74$1.03$1.03$0.00
2013Summary only. Only limited summary data is available for this year.$0.81$0.06$0.74$0.97$1.04$0.07
2012Summary only. Only limited summary data is available for this year.$0.88$0.07$0.81$1.03$1.04$0.02
2011Summary only. Only limited summary data is available for this year.$0.88$0.05$0.83$1.01$1.02$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,691,456
Mission and Program Overview

Mission

Life skills training center, inc. Will assist individuals with disabilities to achieve their highest desired level of independence and inclusion within their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$300,479$874,929▲ $574,450
Savings and Temporary Cash Investments$801,627$415,339▼ $386,288
Accounts Receivable$92,162$80,896▼ $11,266
Prepaid Expenses and Deferred Charges$4,999$24,935▲ $19,936
Cash and Non-Interest-Bearing Accounts$7,726$12,964▲ $5,238
Inventories for Sale or Use$4,244$3,269▼ $975
Total Assets$1,228,888$1,424,872▲ $195,984
Other Assets Total$17,651$12,540▼ $5,111
Liabilities
Accounts Payable and Accrued Expenses$51,607$145,050▲ $93,443
Other Liabilities$47,677$46,916▼ $761
Total Liabilities$99,284$191,966▲ $92,682
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,122,543$1,224,235▲ $101,692
Net Assets With Donor Restrictions$7,061$8,671▲ $1,610
Total Net Assets Fund Balance$1,129,604$1,232,906▲ $103,302
Total Liabilities and Net Assets / Fund Balance$1,228,888$1,424,872▲ $195,984

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$598,574$648,954$1,247,528
Equipment$138,929$433,370$572,299
Other Land Buildings$80,873$124,301$205,174
Land$56,553-$56,553
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica La FleurExecutive DiFT$49,154$49,154

Board Members and Trustees

NameTitle
Steve AlbertPresident
Chris HarveyDirector
Donald NoreDirector
Emily KlingbeilDirector
Jeremy BollinDirector
Mark VonnahmeDirector
Mike Van OtterlooDirector
Julie TheisenSecretary
Denise AnthonyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$406,981
Program Service Revenue
$1,253,283
Investment Income
$23,678
Other Revenue
$2,888
All Other Contributions
$266,981
Change in Net Assets
$103,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,104,178
Other Expenses$479,350
Total Fundraising Expense$73,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$650,923$165,254$57,193$873,370
Occupancy$124,886$5,984$917$131,787
Other Employee Benefits$70,930$27,973$3,573$102,476
Depreciation Depletion$65,750$2,799-$68,549
Payroll Taxes$48,790$12,424$4,950$66,164
Insurance$49,108$2,989$526$52,623
Current Officers, Directors, Trustees, and Key Employees-$49,154-$49,154
Fees for Services Accounting$39,421$1,678-$41,099
Office Expenses$29,916$9,370$937$40,223
Fees for Services Management$12,103$7,811$108$20,022
Travel$17,955$36-$17,991
Pension Plan Contributions$7,918$3,605$1,491$13,014
Conferences and Meetings$6,345$5,868$28$12,241
Advertising$11,068--$11,068
Other Expenses$3,731-$3,558$3,558
Total Functional Expenses$1,215,302$294,945$73,281$1,583,528
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages/vacation Payable$40,857
Operating Lease Payable$12,540
Other Payroll Liabilities$-6,481
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The completed foem 990 and required schedules are reviewed by the executive director and then forwarded to the president of the board of directors for review and authorization/signiture. Copies are provided to all board directors.

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

Executive director annually reviews corporate compliance policy and written report is prepared. Annual review of board and employee conflict of interest policies is accomplished with annual written verification/acknowledgement of review and disclosure of any known or potential conflicts of interest. Board of directors are presented with written reports of annual reviews and process is documented in meeting minutes.

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

Development and adoptation by the board of directors of the executive compensation policy and procedures which ensures review by independent persons and the use of comparibility data. All discussion and board actions are documented and recorded in accordance with established regulations and agency policy on record retention. Compensation with an approved salary scale for each person is ratified by action of the full board of directors as part of annual budget approval process.

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

Key employees/officers compensation is established within the guidelines of the board-approved salary scale for individual positions. All compensation within established salary structure reviewed and approved by the finance/executive committee and ratified by action of the full board of directors on an annual basis.

Form 990, Page 6, Part VI, Line 19

All policies and procedures related to governing documents are made available upon written request within limitations on duplication or removal from premises. Report of financial incomes and expenses are presented annually at annual meeting open to the public and also written independent audit report is made available to the board and public at the annual meeting. The board of directors are provided written financial statements at all bi-monthly meetings and approval recorded in meeting minutes.

Filing and Contact Details

Filer

Filer Name
Life Skills Training Center Inc
EIN
42-0999011
Phone
7125469554
Address
PO BOX 1506, LE MARS, IA 51031

Signing Officer

Name
Jessica La Fleur
Title
Executive Director
Phone
7125469554
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica La Fleur
Formed
1972
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
83
Volunteers
28

Preparer

Firm
Williams & Company CPA Pc
Address
21 1ST AVENUE NW, LE MARS, IA 51031
Preparer
Justin H Jacobsma CPA
Phone
7125467801
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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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IRS990/MissionDesc0LIFE SKILLS TRAINING CENTER, INC. WILL ASSIST INDIVIDUALS WITH DISABILITIES TO ACHIEVE THEIR HIGHEST DESIRED LEVEL OF INDEPENDENCE AND INCLUSION WITHIN THEIR COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SERVICE OBJECTIVES ARE TO PROVIDE LAUNDRY AND OTHER CLEANING SERVICES TO CUSTOMERS. SERVICES ARE PROVIDED BY THE INDIVIDUAL CLIENTS THAT ARE TRAINED BY THE LIFE SKILLS TRAINING CENTER STAFF. THE PURPOSE OF THE LAUNDRY AND CLEANING SERVICES ARE TO ALLOW THE CLIENTS TO HAVE JOB EXPERIENCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FOEM 990 AND REQUIRED SCHEDULES ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN FORWARDED TO THE PRESIDENT OF THE BOARD OF DIRECTORS FOR REVIEW AND AUTHORIZATION/SIGNITURE. COPIES ARE PROVIDED TO ALL BOARD DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR ANNUALLY REVIEWS CORPORATE COMPLIANCE POLICY AND WRITTEN REPORT IS PREPARED. ANNUAL REVIEW OF BOARD AND EMPLOYEE CONFLICT OF INTEREST POLICIES IS ACCOMPLISHED WITH ANNUAL WRITTEN VERIFICATION/ACKNOWLEDGEMENT OF REVIEW AND DISCLOSURE OF ANY KNOWN OR POTENTIAL CONFLICTS OF INTEREST. BOARD OF DIRECTORS ARE PRESENTED WITH WRITTEN REPORTS OF ANNUAL REVIEWS AND PROCESS IS DOCUMENTED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEVELOPMENT AND ADOPTATION BY THE BOARD OF DIRECTORS OF THE EXECUTIVE COMPENSATION POLICY AND PROCEDURES WHICH ENSURES REVIEW BY INDEPENDENT PERSONS AND THE USE OF COMPARIBILITY DATA. ALL DISCUSSION AND BOARD ACTIONS ARE DOCUMENTED AND RECORDED IN ACCORDANCE WITH ESTABLISHED REGULATIONS AND AGENCY POLICY ON RECORD RETENTION. COMPENSATION WITH AN APPROVED SALARY SCALE FOR EACH PERSON IS RATIFIED BY ACTION OF THE FULL BOARD OF DIRECTORS AS PART OF ANNUAL BUDGET APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEY EMPLOYEES/OFFICERS COMPENSATION IS ESTABLISHED WITHIN THE GUIDELINES OF THE BOARD-APPROVED SALARY SCALE FOR INDIVIDUAL POSITIONS. ALL COMPENSATION WITHIN ESTABLISHED SALARY STRUCTURE REVIEWED AND APPROVED BY THE FINANCE/EXECUTIVE COMMITTEE AND RATIFIED BY ACTION OF THE FULL BOARD OF DIRECTORS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL POLICIES AND PROCEDURES RELATED TO GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST WITHIN LIMITATIONS ON DUPLICATION OR REMOVAL FROM PREMISES. REPORT OF FINANCIAL INCOMES AND EXPENSES ARE PRESENTED ANNUALLY AT ANNUAL MEETING OPEN TO THE PUBLIC AND ALSO WRITTEN INDEPENDENT AUDIT REPORT IS MADE AVAILABLE TO THE BOARD AND PUBLIC AT THE ANNUAL MEETING. THE BOARD OF DIRECTORS ARE PROVIDED WRITTEN FINANCIAL STATEMENTS AT ALL BI-MONTHLY MEETINGS AND APPROVAL RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIFE SKILLS FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0LIFE SKILLS FOUNDATION INC
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