Civic Intelligence

Living Independently for Today

EIN 81-0455476 • 501(c)3 • Billings, MT

Profile

Provide assistance to people with diabilities so that they can live independently.

1201 Grand Ave 1Billings, MT 59102

lifft.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

69th percentile

$105,060

Higher top officer pay than 69% of similar nonprofits.

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

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

Asset Growth

45th percentile

1.8%

Faster asset growth than 45% of similar nonprofits.

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

Revenue Growth

44th percentile

4.2%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$2,011,160

Up $36,203 (+1.8%) from 2023

Liabilities

Down

$144,716

Down $6,010 (-4.0%) from 2023

Net Assets

Up

$1,866,444

Up $42,213 (+2.3%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin41st percentile

Revenue

Up

$3,666,544

Up $146,216 (+4.2%) from 2023

Expenses

Up

$3,644,213

Up $551,567 (+18%) from 2023

Net Income

Down

$22,331

Down $405,351 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $381,665Liabilities 2010: $77,635Net Assets 2010: $304,0302010Assets 2011: $362,097Liabilities 2011: $123,526Net Assets 2011: $238,5712011Assets 2012: $320,946Liabilities 2012: $84,758Net Assets 2012: $236,1882012Assets 2013: $384,354Liabilities 2013: $106,872Net Assets 2013: $277,4822013Assets 2014: $427,617Liabilities 2014: $89,177Net Assets 2014: $338,4402014Assets 2015: $456,338Liabilities 2015: $109,392Net Assets 2015: $346,9462015Assets 2016: $567,983Liabilities 2016: $86,393Net Assets 2016: $481,5902016Assets 2017: $623,097Liabilities 2017: $117,798Net Assets 2017: $505,2992017Assets 2018: $739,769Liabilities 2018: $82,522Net Assets 2018: $657,2472018Assets 2019: $680,341Liabilities 2019: $82,468Net Assets 2019: $597,8732019Assets 2020: $1,144,063Liabilities 2020: $77,149Net Assets 2020: $1,066,9142020Assets 2021: $1,271,215Liabilities 2021: $90,304Net Assets 2021: $1,180,9112021Assets 2022: $1,483,163Liabilities 2022: $86,614Net Assets 2022: $1,396,5492022Assets 2023: $1,974,957Liabilities 2023: $150,726Net Assets 2023: $1,824,2312023Assets 2024: $2,011,160Liabilities 2024: $144,716Net Assets 2024: $1,866,4442024

Highlighted filing

2024

Assets$2,011,160
Liabilities$144,716
Net Assets$1,866,444
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,756,1692010Expenses 2011: $1,806,9522011Expenses 2012: $1,538,8072012Expenses 2013: $1,601,1082013Revenue 2014: $1,625,887Expenses 2014: $1,564,929Net Income 2014: $60,9582014Revenue 2015: $1,742,834Expenses 2015: $1,734,328Net Income 2015: $8,5062015Revenue 2016: $2,041,234Expenses 2016: $1,906,590Net Income 2016: $134,6442016Revenue 2017: $2,013,850Expenses 2017: $1,990,141Net Income 2017: $23,7092017Revenue 2018: $2,053,659Expenses 2018: $1,901,711Net Income 2018: $151,9482018Revenue 2019: $1,860,059Expenses 2019: $1,919,433Net Income 2019: -$59,3742019Revenue 2020: $2,429,333Expenses 2020: $1,960,292Net Income 2020: $469,0412020Revenue 2021: $2,426,198Expenses 2021: $2,312,201Net Income 2021: $113,9972021Revenue 2022: $3,005,682Expenses 2022: $2,790,044Net Income 2022: $215,6382022Revenue 2023: $3,520,328Expenses 2023: $3,092,646Net Income 2023: $427,6822023Revenue 2024: $3,666,544Expenses 2024: $3,644,213Net Income 2024: $22,3312024

Highlighted filing

2024

Revenue$3,666,544
Expenses$3,644,213
Net Income$22,331
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,011,160
Liabilities
$144,716
Net assets
$1,866,444
Revenue
$3,666,544
Expenses
$3,644,213
Net income
$22,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.14$1.87$3.67$3.64$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.97$0.15$1.82$3.52$3.09$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.09$1.40$3.01$2.79$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.09$1.18$2.43$2.31$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.08$1.07$2.43$1.96$0.47
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.08$0.60$1.86$1.92$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$2.05$1.90$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.12$0.51$2.01$1.99$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.09$0.48$2.04$1.91$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.11$0.35$1.74$1.73$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.09$0.34$1.63$1.56$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.11$0.28$1.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.24$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.12$0.24$1.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.08$0.30$1.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 16, 2025
Return Version
2023v6.0
Gross Receipts
$3,666,544
Mission and Program Overview

Mission

Provide assistance to people with diabilities so that they can live independently.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$44,888$1,257,993▲ $1,213,105
Savings and Temporary Cash Investments$1,476,007$707,744▼ $768,263
Pledges and Grants Receivable$344,370--
Prepaid Expenses and Deferred Charges$17,359$17,359→ $0
Cash and Non-Interest-Bearing Accounts$92,293$16,626▼ $75,667
Accounts Receivable$40$8,940▲ $8,900
Total Assets$1,974,957$2,011,160▲ $36,203
Other Assets Total-$2,498-
Liabilities
Other Liabilities-$92,779-
Accounts Payable and Accrued Expenses$150,726$26,084▼ $124,642
Deferred Revenue-$25,853-
Total Liabilities$150,726$144,716▼ $6,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,824,231$1,866,444▲ $42,213
Total Net Assets Fund Balance$1,824,231$1,866,444▲ $42,213
Total Liabilities and Net Assets / Fund Balance$1,974,957$2,011,160▲ $36,203

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,250,061$272,443$1,522,504
Equipment$7,932$89,408$97,340
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carlos RamalhoExec Dir/secFT$102,000$3,060$105,060
Debra AcostaTreasurer-$45,560$1,170$46,730

Board Members and Trustees

NameTitle
Karen AndersonChair
Katie DayVice-chair
Revenue and Support

Revenue Composition

Contributions and Grants
$667,149
Program Service Revenue
$2,927,296
Investment Income
$53,288
Other Revenue
$18,811
All Other Contributions
$133,460
Change in Net Assets
$22,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,919,390
Other Expenses$724,823
Total Fundraising Expense$30,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,071,283$252,038$11,904$2,335,225
Payroll Taxes$190,944$27,435$1,097$219,476
Other Employee Benefits$179,815$24,665$1,033$205,513
Occupancy$167,098$18,567-$185,665
Current Officers, Directors, Trustees, and Key Employees-$147,931$11,245$159,176
Advertising$93,055$16,422-$109,477
Travel$51,304$570$5,130$57,004
All Other Expenses$36,769$10,239-$47,008
Depreciation Depletion$45,347--$45,347
Fees for Services Other$42,053--$42,053
Office Expenses$34,847$3,872-$38,719
Insurance$26,946$2,994-$29,940
Other Expenses$16,200$17,551$247$17,551
Fees for Services Accounting-$6,068-$6,068
Fees for Services Legal-$3,670-$3,670
Total Functional Expenses$3,066,066$547,491$30,656$3,644,213
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 Payroll$53,182
Accrued Leave$39,597
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Governance Explanations

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

“Members of the board of directors and management are provided a copy of the form 990 to review for authorization of filing.”

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

“The officers, directors, or trustees and key employees are required to disclose annually interest that could give rise to conflicts. The organization monitors and enforces this via meeting and discussions.”

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

“The executive director is reviewed annually by the board of directors. Salary is determined by the board by comparing wages for comparable positions in the billings montana area and various wage surveys.”

Form 990, Page 6, Part VI, Line 19

“The organizations documents are available upon request at their office in billings montana.”

Filing and Contact Details

Filer

Filer Name
Living Independently for Today
EIN
81-0455476
Phone
4062945193
Address
1201 GRAND AVE 1, BILLINGS, MT 59102

Signing Officer

Name
Carlos Ramalho
Title
Exec Dir/secretary
Phone
4062945193
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Ramalho
Formed
1997
Legal Domicile
Mt
Voting Board Members
4
Independent Board Members
2
Employees
240

Preparer

Firm
Sally M Hensel CPA Pc
Address
2825 STOCKYARD RD STE I1, MISSOULA, MT 59808-1548
Preparer
Sally Hensel CPA
Phone
4065427001
Raw XML Appendix381 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS AND MANAGEMENT ARE PROVIDED A COPY OF THE FORM 990 TO REVIEW FOR AUTHORIZATION OF FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS, DIRECTORS, OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTEREST THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION MONITORS AND ENFORCES THIS VIA MEETING AND DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. SALARY IS DETERMINED BY THE BOARD BY COMPARING WAGES FOR COMPARABLE POSITIONS IN THE BILLINGS MONTANA AREA AND VARIOUS WAGE SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS DOCUMENTS ARE AVAILABLE UPON REQUEST AT THEIR OFFICE IN BILLINGS MONTANA.
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 19
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLOS RAMALHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR/SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04062945193
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING INDEPENDENTLY FOR TODAY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND TOMORROW INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0810455476
ReturnHeader/Filer/PhoneNum04062945193
ReturnHeader/Filer/USAddress/AddressLine1Txt01201 GRAND AVE 1
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811036915
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALLY M HENSEL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02825 STOCKYARD RD STE I1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISSOULA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0598081548
ReturnHeader/PreparerPersonGrp/PhoneNum04065427001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SALLY HENSEL CPA
ReturnHeader/ReturnTs02025-06-18T18:08:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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