Civic Intelligence

Life Exchange Center

EIN 80-0731251 • 501(c)3 • Cleveland, OH

Profile

It is a beacon of hope and recovery from individuals with mental health/substance use issues. The Center is designed to assist with the recovery process by providing social support, educational programs, and life skills training for individuals in recovery.

13407 Kinsman RoadCleveland, OH 44120

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.37x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.51x

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

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

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$66,157

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

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

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

38th percentile

0.9%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$1,010,770

Down $122,807 (-11%) from 2023

Liabilities

Down

$369,224

Down $48,292 (-12%) from 2023

Net Assets

Down

$641,546

Down $74,515 (-10%) from 2023

Revenue

Up

$728,428

Up $6,158 (+0.9%) from 2023

Expenses

Up

$802,943

Up $40,763 (+5.3%) from 2023

Net Income

Down

-$74,515

Down $34,605 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $7,901Liabilities 2012: $7,641Net Assets 2012: $2602012Assets 2013: $27,246Liabilities 2013: $28,514Net Assets 2013: -$1,2682013Assets 2014: $49,208Liabilities 2014: $46,877Net Assets 2014: $2,3312014Assets 2015: $48,926Liabilities 2015: $26,392Net Assets 2015: $22,5342015Assets 2016: $141,625Liabilities 2016: $42,642Net Assets 2016: $98,9832016Assets 2017: $171,543Liabilities 2017: $68,478Net Assets 2017: $103,0652017Assets 2018: $193,834Liabilities 2018: $39,535Net Assets 2018: $154,2992018Assets 2019: $938,011Liabilities 2019: $373,379Net Assets 2019: $564,6322019Assets 2020: $1,049,203Liabilities 2020: $360,071Net Assets 2020: $689,1322020Assets 2021: $1,149,913Liabilities 2021: $391,780Net Assets 2021: $758,1332021Assets 2022: $1,183,857Liabilities 2022: $427,886Net Assets 2022: $755,9712022Assets 2023: $1,133,577Liabilities 2023: $417,516Net Assets 2023: $716,0612023Assets 2024: $1,010,770Liabilities 2024: $369,224Net Assets 2024: $641,5462024

Highlighted filing

2024

Assets$1,010,770
Liabilities$369,224
Net Assets$641,546

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $242,2592012Revenue 2013: $202,663Expenses 2013: $204,191Net Income 2013: -$1,5282013Revenue 2014: $256,101Expenses 2014: $252,502Net Income 2014: $3,5992014Revenue 2015: $398,825Expenses 2015: $378,622Net Income 2015: $20,2032015Revenue 2016: $598,918Expenses 2016: $522,469Net Income 2016: $76,4492016Revenue 2017: $567,194Expenses 2017: $563,112Net Income 2017: $4,0822017Revenue 2018: $576,822Expenses 2018: $555,588Net Income 2018: $21,2342018Revenue 2019: $1,034,163Expenses 2019: $623,830Net Income 2019: $410,3332019Revenue 2020: $675,417Expenses 2020: $548,276Net Income 2020: $127,1412020Revenue 2021: $796,148Expenses 2021: $740,958Net Income 2021: $55,1902021Revenue 2022: $682,699Expenses 2022: $684,861Net Income 2022: -$2,1622022Revenue 2023: $722,270Expenses 2023: $762,180Net Income 2023: -$39,9102023Revenue 2024: $728,428Expenses 2024: $802,943Net Income 2024: -$74,5152024

Highlighted filing

2024

Revenue$728,428
Expenses$802,943
Net Income-$74,515

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.2
Gross Receipts
$728,428
Mission and Program Overview

Mission

It is a beacon of hope and recovery from individuals with mental health/substance use issues. The Center is designed to assist with the recovery process by providing social support, educational programs, and life skills training for individuals in recovery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$766,378$736,024▼ $30,354
Cash and Non-Interest-Bearing Accounts$307,267$166,753▼ $140,514
Accounts Receivable$52,604$105,405▲ $52,801
Investments Program Related$5,251--
Prepaid Expenses and Deferred Charges$1,827$2,338▲ $511
Pledges and Grants Receivable$250$250→ $0
Total Assets$1,133,577$1,010,770▼ $122,807
Liabilities
Mortgage Notes Payable Secured by Investment Property$300,970$289,720▼ $11,250
Deferred Revenue$83,366$50,000▼ $33,366
Accounts Payable and Accrued Expenses$27,929$27,277▼ $652
Unsecured Notes Loans Payable$5,251$2,227▼ $3,024
Total Liabilities$417,516$369,224▼ $48,292
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$716,061$641,546▼ $74,515
Total Net Assets Fund Balance$716,061$641,546▼ $74,515
Total Liabilities and Net Assets / Fund Balance$1,133,577$1,010,770▼ $122,807

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$682,274$196,557$878,831
Equipment$32,023$29,670$61,693
Other Land Buildings$0$36,600$36,600
Land$19,500-$19,500
Leasehold Improvements$2,227$11,720$13,947
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darlene Darby-BaldwinExecutive DirectorFT$66,157$66,157

Board Members and Trustees

NameTitle
James PooleBoard President
Terry LesterBoard Vice President
Catherine WrightBoard Member
Cheryl Ann WilliamsBoard Member
Linda EdwardsBoard Member
Omar BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$727,519
Program Service Revenue
$0
Investment Income
$834
Other Revenue
$75
Change in Net Assets
$-74,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$403,421
Salaries, Compensation, and Employee Benefits$399,522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$294,596$5,415$0$300,011
Current Officers, Directors, Trustees, and Key Employees$66,157$0$0$66,157
Depreciation Depletion$48,128$0$0$48,128
Office Expenses$44,038$0$0$44,038
Insurance$25,857$17,822$0$43,679
Occupancy$31,712$1,796$0$33,508
Payroll Taxes$33,354$0$0$33,354
Travel$29,230$4,050$0$33,280
Other Expenses$2,426$15$0$2,441
Interest$135$0$0$135
Total Functional Expenses$761,969$40,974$0$802,943
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
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
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
Filing and Contact Details

Filer

Filer Name
Life Exchange Center
EIN
80-0731251
Phone
2167521774
Address
13407 Kinsman Road, Cleveland, OH 44120
Doing Business As
Same

Signing Officer

Name
James Poole
Title
President
Phone
2167521774
Signed
2025-04-21
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
8

Preparer

Firm
Kevin L Penn Inc
Address
11811 SHAKER BLVD STE 421, CLEVELAND, OH 44120
Preparer
Kevin L Penn
Phone
2164211000
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board President and Accountant will review the 990 tax return prior to the Board meeting. The 990 tax return will then be presented to the full Board for approval.

Pt VI, Line 6

The Organization consist of Board members.

Pt VI, Line 12C

Conflict of interest and disclosure of certain interests are reviewed on an annual basis.

Pt VI, Line 15A

Compensation is determined by the Board of Directors.

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IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03604362
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0728428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0722270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0682699
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0796148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0674817
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03604362
IRS990ScheduleA/TotalSupportAmt03604362
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0682274
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0196557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0878831
IRS990ScheduleD/EquipmentGrp/BookValueAmt032023
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029670
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061693
IRS990ScheduleD/LandGrp/BookValueAmt019500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02227
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011720
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013947
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036600
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0736024
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board President and Accountant will review the 990 tax return prior to the Board meeting. The 990 tax return will then be presented to the full Board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization consist of Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest and disclosure of certain interests are reviewed on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is determined by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01133577
IRS990/TotalAssetsEOYAmt01010770
IRS990/TotalAssetsGrp/BOYAmt01133577
IRS990/TotalAssetsGrp/EOYAmt01010770
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IRS990/TotalContributionsAmt0727519
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040974
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0761969
IRS990/TotalFunctionalExpensesGrp/TotalAmt0802943
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0417516
IRS990/TotalLiabilitiesEOYAmt0369224
IRS990/TotalLiabilitiesGrp/BOYAmt0417516
IRS990/TotalLiabilitiesGrp/EOYAmt0369224
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0716061
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641546
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0761969
IRS990/TotalReportableCompFromOrgAmt066157
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0909
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0728428
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01133577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01010770
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04050
IRS990/TravelGrp/ProgramServicesAmt029230
IRS990/TravelGrp/TotalAmt033280
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05251
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt02227
IRS990/USAddress/AddressLine1Txt013407 Kinsman Road
IRS990/USAddress/CityNm0Cleveland
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044120
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Poole
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02167521774
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Life Exchange Center
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0800731251
ReturnHeader/Filer/PhoneNum02167521774
ReturnHeader/Filer/USAddress/AddressLine1Txt013407 Kinsman Road
ReturnHeader/Filer/USAddress/CityNm0Cleveland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044120
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341794580
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEVIN L PENN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011811 SHAKER BLVD STE 421
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044120
ReturnHeader/PreparerPersonGrp/PhoneNum02164211000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin L Penn
ReturnHeader/ReturnTs02025-10-03T15:05:37-07:00

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