Civic Intelligence

Living in Transition Effectively

EIN 85-1853856 • 501(c)3 • Milford, IN

Profile

Addiction recovery and support

208 W Catherine StMilford, IN 46542

www.literecoveryhub.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

41st percentile

-1.5%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

31st percentile

-21%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

115%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$47,041

Down $12,443 (-21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$47,041

No earlier filing loaded for comparison.

Revenue

Up

$362,270

Up $193,461 (+115%) from 2023

Expenses

Up

$367,730

Up $251,652 (+217%) from 2023

Net Income

Down

-$5,460

Down $58,191 (-110%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2021: $3,870Liabilities 2021: $0Net Assets 2021: $3,8702021Assets 2023: $59,484Liabilities 2023: $02023Assets 2024: $47,041Liabilities 2024: $0Net Assets 2024: $47,0412024

Highlighted filing

2024

Assets$47,041
Liabilities$0
Net Assets$47,041

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $2,550Expenses 2021: $252Net Income 2021: $2,2982021Revenue 2023: $168,809Expenses 2023: $116,078Net Income 2023: $52,7312023Revenue 2024: $362,270Expenses 2024: $367,730Net Income 2024: -$5,4602024

Highlighted filing

2024

Revenue$362,270
Expenses$367,730
Net Income-$5,460

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$362,270
Mission and Program Overview

Mission

Addiction recovery and support

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$48,811$41,041▼ $7,770
Land, Buildings, and Equipment, Net$10,160$6,000▼ $4,160
Prepaid Expenses and Deferred Charges$513--
Total Assets$59,484$47,041▼ $12,443
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,484$47,041▼ $12,443
Total Net Assets Fund Balance$59,484$47,041▼ $12,443
Total Liabilities and Net Assets / Fund Balance$59,484$47,041▼ $12,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,000$1,500$7,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris CottonPresident
Conny BumgadnerAt Large
Deb HarneyAt Large
Jason SizemoreAt Large
Michael HarrisAt Large
Robyn PalmerAt Large
Tom Van MeterAt Large
Tammy CottonOfficer
Dave McfaddenSecretary
Tim GillumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$339,966
Program Service Revenue
$22,304
Investment Income
$0
Other Revenue
$0
All Other Contributions
$119,598
Change in Net Assets
$-5,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$186,416
Other Expenses$179,016
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,196--$132,196
Other Expenses$33,815$8,014-$41,829
Current Officers, Directors, Trustees, and Key Employees-$39,464-$39,464
Fees for Services Other$29,057$8,646-$37,703
Office Expenses-$26,583-$26,583
Occupancy-$20,531-$20,531
Payroll Taxes$11,499$3,257-$14,756
Advertising$12,450$1,302-$13,752
Fees for Services Accounting-$5,956-$5,956
All Other Expenses-$5,596-$5,596
Depreciation Depletion$4,673--$4,673
Insurance-$3,826-$3,826
Benefits to Members$2,298--$2,298
Travel-$296-$296
Fees for Services Legal-$21-$21
Total Functional Expenses$244,238$123,492$0$367,730
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Chris cotton and tammy cotton are married

Form 990 governing body review Part VI line 11

The return was reviewed by management prior to filing. A complete copy of form 990 was provided to the board of directors for review and comment before submission.

Conflict of interest policy compliance Part VI line 12C

The organization requires annual conflict-of-interest disclosures from board members and officers. Any conflicts identified are reviewed by the board.

CEO executive director top management comp Part VI line 15A

The organization uses a formal process to determine the compensation of the executive director and any key employees. This process includes: review and approval by the board of directors or an authorized committee; use of comparability data, such as nonprofit salary surveys or compensation of similar positions at comparable organizations; and documentation of the decision-making process in the board minutes. No member involved in the approval votes on their own compensation.

Other officer or key employee compensation Part VI line 15B

The organization uses a formal process to determine the compensation of any key employees. This process includes: review and approval by the board of directors or an authorized committee; use of comparability data, such as nonprofit salary surveys or compensation of similar positions at comparable organizations; and documentation of the decision-making process in the board minutes. No member involved in the approval votes on their own compensation. Compensation reported for key employees reflects salary, benefits, and other reportable amounts paid during the tax year. The organization determines compensation based on job responsibilities, experience, and comparable positions within similar nonprofit

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Living in Transition Effectively Inc
EIN
85-1853856
In Care Of
% TIM GILLUM
Phone
5745281602
Address
208 W CATHERINE ST, MILFORD, IN 46542

Signing Officer

Name
Tim Gillum
Title
Treasurer
Phone
5743060006
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2020
Legal Domicile
In
Voting Board Members
9
Independent Board Members
8
Employees
10
Volunteers
25

Preparer

Firm
Wild Thing Tax Inc
Address
PO Box 130, Syracuse, IN 46567
Preparer
Alexandria Wild
Phone
5742753892
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Section 1231 loss on disposal of vehicles

List of other fees for services expenses Part IX line 11G

Contractors for program services

List of other expenses Part IX line 24E

PROFESSIONAL FEES

Raw XML Appendix396 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHRIS COTTON AND TAMMY COTTON ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WAS REVIEWED BY MANAGEMENT PRIOR TO FILING. A COMPLETE COPY OF FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES ANNUAL CONFLICT-OF-INTEREST DISCLOSURES FROM BOARD MEMBERS AND OFFICERS. ANY CONFLICTS IDENTIFIED ARE REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION USES A FORMAL PROCESS TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND ANY KEY EMPLOYEES. THIS PROCESS INCLUDES: REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR AN AUTHORIZED COMMITTEE; USE OF COMPARABILITY DATA, SUCH AS NONPROFIT SALARY SURVEYS OR COMPENSATION OF SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS; AND DOCUMENTATION OF THE DECISION-MAKING PROCESS IN THE BOARD MINUTES. NO MEMBER INVOLVED IN THE APPROVAL VOTES ON THEIR OWN COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION USES A FORMAL PROCESS TO DETERMINE THE COMPENSATION OF ANY KEY EMPLOYEES. THIS PROCESS INCLUDES: REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR AN AUTHORIZED COMMITTEE; USE OF COMPARABILITY DATA, SUCH AS NONPROFIT SALARY SURVEYS OR COMPENSATION OF SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS; AND DOCUMENTATION OF THE DECISION-MAKING PROCESS IN THE BOARD MINUTES. NO MEMBER INVOLVED IN THE APPROVAL VOTES ON THEIR OWN COMPENSATION. COMPENSATION REPORTED FOR KEY EMPLOYEES REFLECTS SALARY, BENEFITS, AND OTHER REPORTABLE AMOUNTS PAID DURING THE TAX YEAR. THE ORGANIZATION DETERMINES COMPENSATION BASED ON JOB RESPONSIBILITIES, EXPERIENCE, AND COMPARABLE POSITIONS WITHIN SIMILAR NONPROFIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SECTION 1231 LOSS ON DISPOSAL OF VEHICLES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACTORS FOR PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROFESSIONAL FEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0TIM GILLUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05743060006
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING IN TRANSITION EFFECTIVELY INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0851853856
ReturnHeader/Filer/InCareOfNm0% TIM GILLUM
ReturnHeader/Filer/PhoneNum05745281602
ReturnHeader/Filer/USAddress/AddressLine1Txt0208 W CATHERINE ST
ReturnHeader/Filer/USAddress/CityNm0MILFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273894682
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wild Thing Tax Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Syracuse
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046567
ReturnHeader/PreparerPersonGrp/PhoneNum05742753892
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDRIA WILD
ReturnHeader/ReturnTs02025-11-17T18:07:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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