Civic Intelligence

Living Independently for Today & Tomorrow Incorporated

990 • Fiscal year 2019 • EIN 81-0455476

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 04, 2020

Organization ProfileLIFFT.ORG
1201 Grand Ave 1Billings, MT 59102

(406) 294-5193

Siviq Scores

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

Liabilities / Assets

56th percentile

0.12x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

-3.2%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

46th percentile

$53,230

Higher top officer pay than 46% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

14th percentile

-8.0%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

23rd percentile

-9.4%

Faster revenue growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$680,341

Down $59,428 (-8.0%) from 2018

Net Assets

Down

$597,873

Down $59,374 (-9.0%) from 2018

Liabilities

Down

$82,468

Down $54 (-0.1%) from 2018

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin30th percentile

Revenue

Down

$1,860,059

Down $193,600 (-9.4%) from 2018

Expenses

Up

$1,919,433

Up $17,722 (+0.9%) from 2018

Net Income

Down

-$59,374

Down $211,322 (-139%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$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

2019

Assets$680,341
Liabilities$82,468
Net Assets$597,873
Open 2019 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,860,059
Expenses$1,919,433
Net Income-$59,374
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 4, 2020
Return Version
2018v3.2
Gross Receipts
$1,860,059
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$454,194$537,083▲ $82,889
Pledges and Grants Receivable$93,392$77,248▼ $16,144
Cash and Non-Interest-Bearing Accounts$8,245$33,085▲ $24,840
Land, Buildings, and Equipment, Net$26,982$17,556▼ $9,426
Prepaid Expenses and Deferred Charges$16,169$11,369▼ $4,800
Accounts Receivable$140,787$4,000▼ $136,787
Total Assets$739,769$680,341▼ $59,428
Liabilities
Accounts Payable and Accrued Expenses$82,522$82,468▼ $54
Total Liabilities$82,522$82,468▼ $54
Net Assets / Fund Balance
Unrestricted Net Assets$657,247$597,873▼ $59,374
Total Net Assets Fund Balance$657,247$597,873▼ $59,374
Total Liabilities and Net Assets / Fund Balance$739,769$680,341▼ $59,428

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,556$254,960$272,516
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ClelandExecutive DiFT$45,374$7,856$53,230

Board Members and Trustees

NameTitle
Chad HookerPresident
Lavonne KautzmannDirector
Ian ElliotSecretary
Paula McmahonTreasurer
Dan MacdonaldVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$398,346
Program Service Revenue
$1,455,726
Investment Income
$5,987
Other Revenue
$0
All Other Contributions
$3,604
Change in Net Assets
$-59,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,860,059
Total Revenue per Audited Statements
$1,860,059
Total Revenue per Form 990
$1,860,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,677,790
Other Expenses$241,643
Total Fundraising Expense$13,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,265,516$28,328$3,147$1,296,991
Other Employee Benefits$171,777$12,735$1,307$185,819
Payroll Taxes$127,367$8,208$852$136,427
Current Officers, Directors, Trustees, and Key Employees-$53,230$5,323$58,553
Occupancy$49,959$5,551-$55,510
Office Expenses$27,114$5,268$164$32,546
Travel$21,620$901-$22,521
Insurance$18,698$2,078-$20,776
Fees for Services Other$17,356$1,650-$19,006
Fees for Services Accounting-$11,315-$11,315
Depreciation Depletion$9,426--$9,426
Other Expenses$9,056$913$545$9,056
Advertising$1,709-$1,709$3,418
Conferences and Meetings$2,419$127-$2,546
All Other Expenses$2,301$220-$2,521
Fees for Services Legal-$600-$600
Total Functional Expenses$1,774,172$132,214$13,047$1,919,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,919,433
Total Expenses per Audited Statements$1,919,433
Total Expenses per Form 990$1,919,433
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 trusttees and key employees are required to disclose annually iinterest 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 teh board by comparing wages for comparable positoins in teh 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
Executive Director
Phone
4062945193
Signed
2020-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Ramalho
Formed
1997
Legal Domicile
Mt
Voting Board Members
6
Independent Board Members
6
Employees
195

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 Appendix389 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/EquipmentGrp/BookValueAmt017556
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IRS990ScheduleD/RevenueSubtotalAmt01860059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017556
IRS990ScheduleD/TotalExpensesPerForm990Amt01919433
IRS990ScheduleD/TotalRevenuePerForm990Amt01860059
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01860059
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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 TRUSTTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY IINTEREST 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 TEH BOARD BY COMPARING WAGES FOR COMPARABLE POSITOINS IN TEH 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01774172
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ReturnHeader/BusinessOfficerGrp/PersonNm0CARLOS RAMALHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04062945193
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING INDEPENDENTLY FOR TODAY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND TOMORROW INC
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ReturnHeader/FilingSecurityInformation/IPDt02020-08-05
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ReturnHeader/FilingSecurityInformation/IPTm010:01:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811036915
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0598081548
ReturnHeader/PreparerPersonGrp/PhoneNum04065427001
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SALLY HENSEL CPA
ReturnHeader/ReturnTs02020-08-05T10:01:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$680,341
Liabilities
$82,468
Net assets
$597,873
Revenue
$1,860,059
Expenses
$1,919,433
Net income
-$59,374
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