Civic Intelligence

Life Plan Trust Incorporated

990 • Fiscal year 2024 • EIN 58-1928259

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 16, 2025

Organization Profilelifeplantrustnc.org
800 W Williams Street Ste 231-IApex, NC 27502

(919) 589-0017

Siviq Scores

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

Liabilities / Assets

57th percentile

0.05x

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

2024 filings • NTEE E • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.14x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • NTEE E • $500k-$1M nonprofits • Source year 2024

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2024 filings • NTEE E • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$105,783

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 36.9% of source-year revenue.

2024 filings • NTEE E • $500k-$1M nonprofits • Source year 2024

Asset Growth

37th percentile

-0.2%

Faster asset growth than 37% of similar nonprofits.

2024 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.8%

Faster revenue growth than 48% of similar nonprofits.

2024 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$711,885

Down $1,503 (-0.2%) from 2023

Net Assets

Down

$672,837

Down $6,284 (-0.9%) from 2023

Liabilities

Up

$39,048

Up $4,781 (+14%) from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin16th percentile

Revenue

Up

$286,666

Up $18,348 (+6.8%) from 2023

Expenses

Down

$328,898

Down $23,315 (-6.6%) from 2023

Net Income

Up

-$42,232

Up $41,663 (+50%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$800K$600K$400K$200K$0Assets 2011: $398,597Liabilities 2011: $29,842Net Assets 2011: $368,7552011Assets 2012: $495,301Liabilities 2012: $29,595Net Assets 2012: $465,7062012Assets 2013: $626,317Liabilities 2013: $26,853Net Assets 2013: $599,4642013Assets 2014: $666,978Liabilities 2014: $38,827Net Assets 2014: $628,1512014Assets 2015: $595,950Liabilities 2015: $33,924Net Assets 2015: $562,0262015Assets 2016: $642,659Liabilities 2016: $39,822Net Assets 2016: $602,8372016Assets 2017: $527,077Liabilities 2017: $31,527Net Assets 2017: $495,5502017Assets 2018: $497,459Liabilities 2018: $23,405Net Assets 2018: $474,0542018Assets 2019: $441,266Liabilities 2019: $33,144Net Assets 2019: $408,1222019Assets 2020: $575,778Liabilities 2020: $30,863Net Assets 2020: $544,9152020Assets 2021: $611,516Liabilities 2021: $34,518Net Assets 2021: $576,9982021Assets 2022: $775,360Liabilities 2022: $37,875Net Assets 2022: $737,4852022Assets 2023: $713,388Liabilities 2023: $34,267Net Assets 2023: $679,1212023Assets 2024: $711,885Liabilities 2024: $39,048Net Assets 2024: $672,8372024Assets 2025: $661,273Liabilities 2025: $23,481Net Assets 2025: $637,7922025

Highlighted filing

2024

Assets$711,885
Liabilities$39,048
Net Assets$672,837
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $421,701Expenses 2011: $420,001Net Income 2011: $1,7002011Revenue 2012: $522,803Expenses 2012: $423,240Net Income 2012: $99,5632012Revenue 2013: $483,248Expenses 2013: $349,849Net Income 2013: $133,3992013Revenue 2014: $428,333Expenses 2014: $444,143Net Income 2014: -$15,8102014Revenue 2015: $438,036Expenses 2015: $478,736Net Income 2015: -$40,7002015Revenue 2016: $468,426Expenses 2016: $401,532Net Income 2016: $66,8942016Revenue 2017: $257,254Expenses 2017: $377,090Net Income 2017: -$119,8362017Revenue 2018: $326,084Expenses 2018: $347,335Net Income 2018: -$21,2512018Revenue 2019: $242,086Expenses 2019: $313,295Net Income 2019: -$71,2092019Revenue 2020: $482,227Expenses 2020: $330,413Net Income 2020: $151,8142020Revenue 2021: $280,129Expenses 2021: $336,382Net Income 2021: -$56,2532021Revenue 2022: $588,642Expenses 2022: $350,425Net Income 2022: $238,2172022Revenue 2023: $268,318Expenses 2023: $352,213Net Income 2023: -$83,8952023Revenue 2024: $286,666Expenses 2024: $328,898Net Income 2024: -$42,2322024Revenue 2025: $256,683Expenses 2025: $346,911Net Income 2025: -$90,2282025

Highlighted filing

2024

Revenue$286,666
Expenses$328,898
Net Income-$42,232
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 16, 2025
Return Version
2023v6.0
Gross Receipts
$819,786
Mission and Program Overview

Mission

To promote and operate a service program to provide financial management and personal advocacy services to families of persons with severe and persistent mental illness and/or developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$614,192$583,014▼ $31,178
Cash and Non-Interest-Bearing Accounts$61,147$58,202▼ $2,945
Accounts Receivable$1,208$55,550▲ $54,342
Land, Buildings, and Equipment, Net$5,362$6,116▲ $754
Savings and Temporary Cash Investments$25,546$4,066▼ $21,480
Prepaid Expenses and Deferred Charges$4,933$3,937▼ $996
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$713,388$711,885▼ $1,503
Other Assets Total$1,000$1,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,267$39,048▲ $4,781
Total Liabilities$34,267$39,048▲ $4,781
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$679,121$672,837▼ $6,284
Total Net Assets Fund Balance$679,121$672,837▼ $6,284
Total Liabilities and Net Assets / Fund Balance$713,388$711,885▼ $1,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,116$23,916$30,032
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janita MoodyExecutive DirectorFT$87,448$18,335$105,783

Board Members and Trustees

NameTitle
Jayne TiptonPresident
Gail TillSecretary
Deb SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$110,864
Program Service Revenue
$157,882
Investment Income
$17,896
Other Revenue
$24
All Other Contributions
$110,864
Change in Net Assets
$-42,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,666
Revenue Not Reported on Form 990
$35,948
Total Revenue per Audited Statements
$322,614
Total Revenue per Form 990
$286,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$258,813
Other Expenses$70,085
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,114$12,721-$134,835
Current Officers, Directors, Trustees, and Key Employees$93,906$9,783-$103,689
Payroll Taxes$15,603$1,625-$17,228
Office Expenses$14,212$1,480-$15,692
Fees for Services Accounting$275$14,700-$14,975
Occupancy$13,287$1,384-$14,671
Travel$11,687$1,218-$12,905
Insurance$2,969$309-$3,278
Other Employee Benefits$2,772$289-$3,061
Depreciation Depletion$1,471$153-$1,624
Fees for Services Other$1,266--$1,266
Other Expenses$546$154-$546
Total Functional Expenses$284,753$44,145$0$328,898

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$328,898
Total Expenses per Audited Statements$328,898
Total Expenses per Form 990$328,898
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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

“Treasurer of the Board reviews the 990 before it is filed. After it is signed and filed, it is made available upon request to any Board member.”

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

“Upon joining the Board of Directors, potential Directors are provided with a copy of the policy to review, and asked about any conflicts at this point. Self reporting of conflicts is expected by members of the Board of Directors. Upon being made aware of such conflicts, the Board President would require that the Board member resolve the conflict, recuse themselves from any matter which constitutes a conflict, or they may be asked to resign the Board.”

Form 990, Part VI, Section B, Line 15A

“Executive DirectorThe Personnel Committee, a rotating committee of four to five Board members including the Board President, meets to review the Executive Director's performance review; recommends any salary adjustment to the Board of Directors at the meeting, where the full Board discusses and approves any action: any adjustment in compensation is reported to the Executive Director, who puts the new figure into the budget for the upcoming fiscal year. This process was last undertaken in January 2024.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Life Plan Trust Inc
EIN
58-1928259
Phone
9195890017
Address
800 W Williams Street Ste 231-I, Apex, NC 27502

Signing Officer

Name
Deb Smith
Title
Treasurer
Signed
2025-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janita Moody
Formed
1990
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
6

Preparer

Firm
Apple Koceja & Associates CPAS PA
Address
445 Dolley Madison Road Ste 202, Greensboro, NC 27410
Preparer
Vicki L Kendrick CPA
Phone
3368544277
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code except on net income derived from unrelated business activities. For the year ended June 30, 2024, the organization has determined that no income taxes are due for its activities. Accordingly, no provision for income tax has been recorded in the financial statements.”

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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0913396
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt023916
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt035948
IRS990ScheduleD/RevenueNotReportedAmt035948
IRS990ScheduleD/RevenueSubtotalAmt0286666
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code except on net income derived from unrelated business activities. For the year ended June 30, 2024, the organization has determined that no income taxes are due for its activities. Accordingly, no provision for income tax has been recorded in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06116
IRS990ScheduleD/TotalExpensesPerForm990Amt0328898
IRS990ScheduleD/TotalRevenuePerForm990Amt0286666
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0322614
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0328898
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Treasurer of the Board reviews the 990 before it is filed. After it is signed and filed, it is made available upon request to any Board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon joining the Board of Directors, potential Directors are provided with a copy of the policy to review, and asked about any conflicts at this point. Self reporting of conflicts is expected by members of the Board of Directors. Upon being made aware of such conflicts, the Board President would require that the Board member resolve the conflict, recuse themselves from any matter which constitutes a conflict, or they may be asked to resign the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive DirectorThe Personnel Committee, a rotating committee of four to five Board members including the Board President, meets to review the Executive Director's performance review; recommends any salary adjustment to the Board of Directors at the meeting, where the full Board discusses and approves any action: any adjustment in compensation is reported to the Executive Director, who puts the new figure into the budget for the upcoming fiscal year. This process was last undertaken in January 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy and financial statements available to the public 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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0800 W Williams Street Ste 231-I
IRS990/USAddress/CityNm0Apex
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027502
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0http://lifeplantrustnc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Deb Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Life Plan Trust Inc

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$711,885
Liabilities
$39,048
Net assets
$672,837
Revenue
$286,666
Expenses
$328,898
Net income
-$42,232
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$0.23$6.38$2.57$3.47$0.90
2024Detailed filing. Detailed filing data is available for this year.$7.12$0.39$6.73$2.87$3.29$0.42
2023Summary only. Only limited summary data is available for this year.$7.13$0.34$6.79$2.68$3.52$0.84
2022Summary only. Only limited summary data is available for this year.$7.75$0.38$7.37$5.89$3.50$2.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.35$5.77$2.80$3.36$0.56
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.31$5.45$4.82$3.30$1.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$0.33$4.08$2.42$3.13$0.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$0.23$4.74$3.26$3.47$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.32$4.96$2.57$3.77$1.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$0.40$6.03$4.68$4.02$0.67
2015Detailed filing. Detailed filing data is available for this year.$5.96$0.34$5.62$4.38$4.79$0.41
2014Summary only. Only limited summary data is available for this year.$6.67$0.39$6.28$4.28$4.44$0.16
2013Summary only. Only limited summary data is available for this year.$6.26$0.27$5.99$4.83$3.50$1.33
2012Summary only. Only limited summary data is available for this year.$4.95$0.30$4.66$5.23$4.23$1.00
2011Summary only. Only limited summary data is available for this year.$3.99$0.30$3.69$4.22$4.20$0.02