Civic Intelligence

Life-Line Inc.

990 • Fiscal year 2016 • EIN 74-2504370

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 28, 2016

6 South 760 EastKaysville, UT 84037

(801) 726-5251

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

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

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

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

Net Margin

97th percentile

81%

Higher net margin than 97% of similar nonprofits.

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

Top Officer Pay

35th percentile

$3,000

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

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

Asset Growth

66th percentile

6.5%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Up

$1,721,840

Up $105,460 (+6.5%) from 2015

Net Assets

Up

$1,718,808

Up $592,059 (+53%) from 2015

Liabilities

Down

$3,032

Down $486,599 (-99%) from 2015

Revenue

Down

$730,430

Down $1,186,400 (-62%) from 2015

Expenses

Down

$138,371

Down $2,197,832 (-94%) from 2015

Net Income

Up

$592,059

Up $1,011,432 (+241%) 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 2011: $2,076,127Liabilities 2011: $898,165Net Assets 2011: $1,177,9622011Assets 2012: $1,910,325Liabilities 2012: $892,776Net Assets 2012: $1,017,5492012Assets 2013: $1,846,842Liabilities 2013: $877,966Net Assets 2013: $968,8762013Assets 2014: $2,400,422Liabilities 2014: $854,300Net Assets 2014: $1,546,1222014Assets 2015: $1,616,380Liabilities 2015: $489,631Net Assets 2015: $1,126,7492015Assets 2016: $1,721,840Liabilities 2016: $3,032Net Assets 2016: $1,718,8082016Assets 2017: $1,592,691Liabilities 2017: $0Net Assets 2017: $1,592,6912017Assets 2018: $1,470,189Liabilities 2018: $0Net Assets 2018: $1,470,1892018Assets 2019: $1,254,273Liabilities 2019: $0Net Assets 2019: $1,254,2732019Assets 2020: $987,114Liabilities 2020: $0Net Assets 2020: $987,1142020Assets 2021: $722,198Liabilities 2021: $0Net Assets 2021: $722,1982021Assets 2022: $610,812Liabilities 2022: $0Net Assets 2022: $610,8122022Assets 2023: $490,433Liabilities 2023: $0Net Assets 2023: $490,4332023Assets 2024: $352,343Liabilities 2024: $0Net Assets 2024: $352,3432024Assets 2025: $240,239Liabilities 2025: $0Net Assets 2025: $240,2392025

Highlighted filing

2016

Assets$1,721,840
Liabilities$3,032
Net Assets$1,718,808

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,838,347Expenses 2011: $2,187,952Net Income 2011: -$349,6052011Revenue 2012: $2,079,525Expenses 2012: $2,239,938Net Income 2012: -$160,4132012Revenue 2013: $2,239,551Expenses 2013: $2,288,224Net Income 2013: -$48,6732013Revenue 2014: $3,167,194Expenses 2014: $2,589,948Net Income 2014: $577,2462014Revenue 2015: $1,916,830Expenses 2015: $2,336,203Net Income 2015: -$419,3732015Revenue 2016: $730,430Expenses 2016: $138,371Net Income 2016: $592,0592016Revenue 2017: $18,796Expenses 2017: $144,913Net Income 2017: -$126,1172017Revenue 2018: $30,295Expenses 2018: $152,797Net Income 2018: -$122,5022018Revenue 2019: $68,146Expenses 2019: $284,062Net Income 2019: -$215,9162019Revenue 2020: -$1,822Expenses 2020: $265,337Net Income 2020: -$267,1592020Revenue 2021: $20,857Expenses 2021: $285,773Net Income 2021: -$264,9162021Revenue 2022: $9,270Expenses 2022: $120,656Net Income 2022: -$111,3862022Revenue 2023: $10,933Expenses 2023: $131,312Net Income 2023: -$120,3792023Revenue 2024: $22,710Expenses 2024: $160,800Net Income 2024: -$138,0902024Revenue 2025: $26,051Expenses 2025: $138,155Net Income 2025: -$112,1042025

Highlighted filing

2016

Revenue$730,430
Expenses$138,371
Net Income$592,059
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 28, 2016
Return Version
2015v2.0
Gross Receipts
$2,070,273
Mission and Program Overview

Mission

Life line helps youths and their families suffering from substance abuse, depression, family relationship problems, criminal behavior, school problems, pornography, out of control and other destructive behaviors that prevent youth from being happy and successful.

Assist groups involved in charitable, religious, education and/or scientific purposes. Assist troubled youth who struggle with substance abuse, addictions or other behavioral problems. Support education and awareness and clinical research for issues involving troubled youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,339,843$0▼ $1,339,843
Investments in Publicly Traded Securities-$1,203,033-
Cash and Non-Interest-Bearing Accounts$271,837$282,549▲ $10,712
Other Notes and Loans Receivable, Net-$236,258-
Accounts Receivable$4,700$0▼ $4,700
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,616,380$1,721,840▲ $105,460
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$483,000--
Accounts Payable and Accrued Expenses$6,631--
Other Liabilities-$3,032-
Total Liabilities$489,631$3,032▼ $486,599
Net Assets / Fund Balance
Unrestricted Net Assets$1,126,749$1,718,808▲ $592,059
Total Net Assets Fund Balance$1,126,749$1,718,808▲ $592,059
Total Liabilities and Net Assets / Fund Balance$1,616,380$1,721,840▲ $105,460
Compensation and Service Providers

Employees

NameTitleBaseTotal
Craig SheffieldChairman$3,000$3,000
Miriam SheffieldDirector$3,000$3,000

Board Members and Trustees

NameTitle
Carol RichinsDirector
Peter CarrierDirector
Scott LloydDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$989
Program Service Revenue
$62,686
Investment Income
$666,755
Other Revenue
$0
All Other Contributions
$989
Change in Net Assets
$592,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,323
Grants and Similar Amounts Paid$47,048
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$47,048--$47,048
Interest$22,284$22,284-$44,568
Occupancy$9,749$9,748-$19,497
Fees for Services Legal$4,051$4,052-$8,103
Fees for Services Other$3,000$3,000-$6,000
Other Expenses$2,349$2,350-$4,699
Insurance$899$899-$1,798
Fees for Services Accounting$500$500-$1,000
Office Expenses$52$51-$103
Total Functional Expenses$92,710$45,661$0$138,371
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Davis Education FoundationFarmington, UT-Support$30,000
Debra LynnsOgden, UT-Support$15,000
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unrealized Income$3,032
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

President and secretary/treasurer and related by marriage.

Form 990, Part VI, Line 11B: Form 990 Review Process

BOARD REVIEW

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Life-line Inc
EIN
74-2504370
Phone
8017265251
Address
6 SOUTH 760 EAST, KAYSVILLE, UT 84037

Signing Officer

Name
Craig Sheffield
Title
Chairman
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Sheffield
Formed
1986
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Rosen Fitzgerald Baggaley Meurer CPAs PLLC
Address
5911 S Fashion Blvd Ste 200, SALT LAKE CITY, UT 84107
Preparer
Mel Sanders CPA
Phone
8012881222
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IRS990/ReconcilationRevenueExpnssAmt0592059
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0989
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02202
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt066551
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt090627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt088959
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0249328
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06598
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt048110
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02658
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03685
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0699
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt061750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01810490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03097985
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02131294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01987342
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09027111
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06598
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt048110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03685
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt061750
IRS990ScheduleA/InvestmentIncomeCYPct00.00660
IRS990ScheduleA/InvestmentIncomePYPct00.00600
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99340
IRS990ScheduleA/PublicSupportPY509Pct00.99400
IRS990ScheduleA/PublicSupportTotal509Amt09276439
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01812692
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03164536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02221921
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02076301
IRS990ScheduleA/Total509Grp/TotalAmt09276439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07587
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01860802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03167194
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02225606
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02077000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09338189
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03032
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNREALIZED INCOME
IRS990ScheduleD/TotalLiabilityAmt03032
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt030000
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DAVIS EDUCATION FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1DEBRA LYNNS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt045 E STATE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11090 30TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FARMINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1OGDEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0UT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1UT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd084025
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd184403
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT AND SECRETARY/TREASURER AND RELATED BY MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01616380
IRS990/TotalAssetsEOYAmt01721840
IRS990/TotalAssetsGrp/BOYAmt01616380
IRS990/TotalAssetsGrp/EOYAmt01721840
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0989
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt092710
IRS990/TotalFunctionalExpensesGrp/TotalAmt0138371
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0489631
IRS990/TotalLiabilitiesEOYAmt03032
IRS990/TotalLiabilitiesGrp/BOYAmt0489631
IRS990/TotalLiabilitiesGrp/EOYAmt03032
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01126749
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01718808
IRS990/TotalProgramServiceExpensesAmt092710
IRS990/TotalProgramServiceRevenueAmt062686
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0729441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0730430
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01616380
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01721840
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01126749
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01718808
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01130 W CENTER STREET
IRS990/USAddress/CityNm0NORTH SALT LAKE
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084054
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.03$0.14$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.02$0.16$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.01$0.13$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.01$0.12$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.02$0.29$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.00$0.27$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.07$0.28$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.03$0.15$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.02$0.14$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.73$0.14$0.59
2015Detailed filing. Detailed filing data is available for this year.$1.62$0.49$1.13$1.92$2.34$0.42
2014Summary only. Only limited summary data is available for this year.$2.40$0.85$1.55$3.17$2.59$0.58
2013Summary only. Only limited summary data is available for this year.$1.85$0.88$0.97$2.24$2.29$0.05
2012Summary only. Only limited summary data is available for this year.$1.91$0.89$1.02$2.08$2.24$0.16
2011Summary only. Only limited summary data is available for this year.$2.08$0.90$1.18$1.84$2.19$0.35