Civic Intelligence

Life Works

990 • Fiscal year 2016 • EIN 91-1224762

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

906 New York StreetLongview, WA 98632

(360) 577-9093

Siviq Scores

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

Liabilities / Assets

50th percentile

0.18x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.11x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

50th percentile

2.0%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$82,160

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

41st percentile

-0.3%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

4.9%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$5,162,113

Down $15,802 (-0.3%) from 2015

Net Assets

Up

$4,253,013

Up $164,158 (+4.0%) from 2015

Liabilities

Down

$909,100

Down $179,960 (-17%) from 2015

Revenue

Up

$8,209,677

Up $385,844 (+4.9%) from 2015

Expenses

Up

$8,045,519

Up $170,752 (+2.2%) from 2015

Net Income

Up

$164,158

Up $215,092 (+422%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,311,062Liabilities 2010: $1,876,594Net Assets 2010: $3,434,4682010Assets 2011: $5,371,696Liabilities 2011: $1,833,416Net Assets 2011: $3,538,2802011Assets 2012: $5,461,538Liabilities 2012: $1,668,847Net Assets 2012: $3,792,6912012Assets 2013: $5,475,816Liabilities 2013: $1,472,395Net Assets 2013: $4,003,4212013Assets 2014: $5,633,387Liabilities 2014: $1,493,598Net Assets 2014: $4,139,7892014Assets 2015: $5,177,915Liabilities 2015: $1,089,060Net Assets 2015: $4,088,8552015Assets 2016: $5,162,113Liabilities 2016: $909,100Net Assets 2016: $4,253,0132016Assets 2017: $5,193,130Liabilities 2017: $844,006Net Assets 2017: $4,349,1242017Assets 2018: $5,751,356Liabilities 2018: $1,108,972Net Assets 2018: $4,642,3842018Assets 2019: $5,503,847Liabilities 2019: $803,537Net Assets 2019: $4,700,3102019Assets 2020: $6,036,397Liabilities 2020: $609,807Net Assets 2020: $5,426,5902020Assets 2021: $6,545,098Liabilities 2021: $638,927Net Assets 2021: $5,906,1712021Assets 2022: $7,236,267Liabilities 2022: $854,221Net Assets 2022: $6,382,0462022Assets 2023: $7,346,480Liabilities 2023: $915,632Net Assets 2023: $6,430,8482023Assets 2024: $10,658,874Liabilities 2024: $1,296,747Net Assets 2024: $9,362,1272024

Highlighted filing

2016

Assets$5,162,113
Liabilities$909,100
Net Assets$4,253,013

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,975,0712010Expenses 2011: $6,502,1562011Expenses 2012: $6,618,7352012Revenue 2013: $7,018,981Expenses 2013: $6,808,251Net Income 2013: $210,7302013Revenue 2014: $7,461,877Expenses 2014: $7,325,509Net Income 2014: $136,3682014Revenue 2015: $7,823,833Expenses 2015: $7,874,767Net Income 2015: -$50,9342015Revenue 2016: $8,209,677Expenses 2016: $8,045,519Net Income 2016: $164,1582016Revenue 2017: $8,858,101Expenses 2017: $8,761,990Net Income 2017: $96,1112017Revenue 2018: $10,204,901Expenses 2018: $9,911,641Net Income 2018: $293,2602018Revenue 2019: $10,752,209Expenses 2019: $10,694,283Net Income 2019: $57,9262019Revenue 2020: $12,935,654Expenses 2020: $12,209,374Net Income 2020: $726,2802020Revenue 2021: $12,190,026Expenses 2021: $11,710,445Net Income 2021: $479,5812021Revenue 2022: $12,751,481Expenses 2022: $12,275,606Net Income 2022: $475,8752022Revenue 2023: $14,327,788Expenses 2023: $14,278,986Net Income 2023: $48,8022023Revenue 2024: $17,186,220Expenses 2024: $17,492,720Net Income 2024: -$306,5002024

Highlighted filing

2016

Revenue$8,209,677
Expenses$8,045,519
Net Income$164,158
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$8,575,624
Mission and Program Overview

Mission

Life works is a nonprofit corporation that operates in southwest washington. Life works provides residential and vocational support for people with developmental disabilities to assist them in creating opportunities for living, learning, working, and growing in the community. In addition, life works manages an americorps grant which helps to build the capacity of individuals, organizations, and the community by connecting volunteer opportunities with residents of cowlitz and wahkiakum counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,383,408$3,128,490▼ $254,918
Cash and Non-Interest-Bearing Accounts$653,467$1,000,345▲ $346,878
Accounts Receivable$583,941$487,251▼ $96,690
Savings and Temporary Cash Investments$274,178$327,842▲ $53,664
Other Notes and Loans Receivable, Net$213,124$139,267▼ $73,857
Prepaid Expenses and Deferred Charges$53,897$57,636▲ $3,739
Investments Program Related$15,900$19,307▲ $3,407
Pledges and Grants Receivable-$1,975-
Total Assets$5,177,915$5,162,113▼ $15,802
Liabilities
Mortgage Notes Payable Secured by Investment Property$768,948$595,356▼ $173,592
Accounts Payable and Accrued Expenses$320,112$313,744▼ $6,368
Total Liabilities$1,089,060$909,100▼ $179,960
Net Assets / Fund Balance
Unrestricted Net Assets$4,085,448$4,249,606▲ $164,158
Temporarily Rstr Net Assets$3,407$3,407→ $0
Total Net Assets Fund Balance$4,088,855$4,253,013▲ $164,158
Total Liabilities and Net Assets / Fund Balance$5,177,915$5,162,113▼ $15,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,349,257$1,067,364$3,416,621
Land$539,637-$539,637
Other Land Buildings$180,136$268,657$448,793
Equipment$56,508$200,572$257,080
Leasehold Improvements$2,952$1,368$4,320
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HillExecutive DiFT$76,491$5,669$82,160

Board Members and Trustees

NameTitle
Keith LarsonPresident
Barry DahlDirector
Curtis CooneyDirector
Jori Scruggs-brownDirector
Mimi PreedyDirector
Paula StepankowskyDirector
Reed HadleyDirector
Steve PreedyDirector
Susan ChesleyDirector
Erica AgrenSecretary/tr
Margaret LapicVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$603,191
Program Service Revenue
$7,605,486
Investment Income
$25,428
Other Revenue
$-24,428
All Other Contributions
$235,118
Change in Net Assets
$164,158

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,209,677
Total Revenue per Audited Statements
$8,209,677
Total Revenue per Form 990
$8,209,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,106,739
Other Expenses$938,780
Total Fundraising Expense$34,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,677,819$278,921$23,982$5,980,722
Payroll Taxes$581,708$27,866$2,530$612,104
Other Employee Benefits$373,136$14,099-$387,235
Depreciation Depletion$81,739$79,055-$160,794
All Other Expenses$114,586$36,338-$150,924
Occupancy$88,135$20,673-$108,808
Current Officers, Directors, Trustees, and Key Employees-$74,511$7,649$82,160
Office Expenses$25,951$28,092-$54,043
Other Expenses$49,157$3,796-$52,953
Insurance$25,229$21,020-$46,249
Fees for Services Other$9,371$35,975-$45,346
Pension Plan Contributions$39,510$5,008-$44,518
Fees for Services Accounting-$29,121-$29,121
Interest$22,001--$22,001
Travel$9,821$2,074-$11,895
Advertising$4,710$2,617-$7,327
Fees for Services Legal-$2,776-$2,776
Total Functional Expenses$7,330,260$681,098$34,161$8,045,519

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,045,519
Total Expenses per Audited Statements$8,045,519
Total Expenses per Form 990$8,045,519
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,278
Fundraising Gross Income$3,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jeans and Jewel$60,970$3,850$28,278$-24,428
Total Events$60,970$3,850$28,278$-24,428
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
Backup withholding compliance
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
No
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

The audit firm prepares the 990 with the audit each year. The executive director reviews the 990 before it is submitted.

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

Any board member who fails to comply with the conflict of interest policy may in the discretion of the board of directors, be censured or be removed from the board. If an employee who is deemed to have substantial influence over life works fails to comply with the conflict of interest policy, he or she may be put on notice or terminated, in the discretion of the board of directors.

Form 990, Page 6, Part VI, Line 19

The governing documents and the financial statments are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Life Works
EIN
91-1224762
Phone
3605779093
Address
906 NEW YORK STREET, LONGVIEW, WA 98632

Signing Officer

Name
David Hill
Title
Executive Director
Phone
3605779093
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hill
Formed
1983
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
357
Volunteers
50

Preparer

Firm
Gl Booth Jg Davis & Associates Pllc
Address
1516 HUDSON AVE STE 201 P O BOX 14, LONGVIEW, WA 98632
Preparer
Mary E Spencer
Phone
3604258000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Life works is a nonprofit corporation that operates in southwest washington. Life works provides residential and vocational support for people with developmental disabilities to assist them in creating opportunities for living, learning, working, and growing in the community. In addition, life works manages an americorps grant which helps to build the capacity of individuals, organizations, and the community by connecting volunteer opportunities with residents of cowlitz and wahkiakum counties.

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IRS990/MissionDesc0LIFE WORKS IS A NONPROFIT CORPORATION THAT OPERATES IN SOUTHWEST WASHINGTON. LIFE WORKS PROVIDES RESIDENTIAL AND VOCATIONAL SUPPORT FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES TO ASSIST THEM IN CREATING OPPORTUNITIES FOR LIVING, LEARNING, WORKING, AND GROWING IN THE COMMUNITY. IN ADDITION, LIFE WORKS MANAGES AN AMERICORPS GRANT WHICH HELPS TO BUILD THE CAPACITY OF INDIVIDUALS, ORGANIZATIONS, AND THE COMMUNITY BY CONNECTING VOLUNTEER OPPORTUNITIES WITH RESIDENTS OF COWLITZ AND WAHKIAKUM COUNTIES.
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IRS990/PayrollTaxesGrp/FundraisingAmt02530
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0581708
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05008
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039510
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01975
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt053897
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IRS990/PrincipalOfficerNm0DAVID HILL
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IRS990/ProgramServiceRevenueGrp/Desc0DSHS CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1COUNTY EMPLOYMENT CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc2VOCATIONAL SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3CLIENT PARTICIPATION
IRS990/ProgramServiceRevenueGrp/Desc4AMERICORP SITE FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1658441
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3171489
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IRS990/ReconcilationRevenueExpnssAmt0164158
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0274178
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0590461
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt041379
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt026891386
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0200572
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-24428
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIFE WORKS IS A NONPROFIT CORPORATION THAT OPERATES IN SOUTHWEST WASHINGTON. LIFE WORKS PROVIDES RESIDENTIAL AND VOCATIONAL SUPPORT FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES TO ASSIST THEM IN CREATING OPPORTUNITIES FOR LIVING, LEARNING, WORKING, AND GROWING IN THE COMMUNITY. IN ADDITION, LIFE WORKS MANAGES AN AMERICORPS GRANT WHICH HELPS TO BUILD THE CAPACITY OF INDIVIDUALS, ORGANIZATIONS, AND THE COMMUNITY BY CONNECTING VOLUNTEER OPPORTUNITIES WITH RESIDENTS OF COWLITZ AND WAHKIAKUM COUNTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AUDIT FIRM PREPARES THE 990 WITH THE AUDIT EACH YEAR. THE EXECUTIVE DIRECTOR REVIEWS THE 990 BEFORE IT IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY BOARD MEMBER WHO FAILS TO COMPLY WITH THE CONFLICT OF INTEREST POLICY MAY IN THE DISCRETION OF THE BOARD OF DIRECTORS, BE CENSURED OR BE REMOVED FROM THE BOARD. IF AN EMPLOYEE WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER LIFE WORKS FAILS TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, HE OR SHE MAY BE PUT ON NOTICE OR TERMINATED, IN THE DISCRETION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND THE FINANCIAL STATMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$1.30$9.36$17.2$17.5$0.31
2023Detailed filing. Detailed filing data is available for this year.$7.35$0.92$6.43$14.3$14.3$0.05
2022Detailed filing. Detailed filing data is available for this year.$7.24$0.85$6.38$12.8$12.3$0.48
2021Detailed filing. Detailed filing data is available for this year.$6.55$0.64$5.91$12.2$11.7$0.48
2020Detailed filing. Detailed filing data is available for this year.$6.04$0.61$5.43$12.9$12.2$0.73
2019Detailed filing. Detailed filing data is available for this year.$5.50$0.80$4.70$10.8$10.7$0.06
2018Detailed filing. Detailed filing data is available for this year.$5.75$1.11$4.64$10.2$9.91$0.29
2017Detailed filing. Detailed filing data is available for this year.$5.19$0.84$4.35$8.86$8.76$0.10
2016Detailed filing. Detailed filing data is available for this year.$5.16$0.91$4.25$8.21$8.05$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.18$1.09$4.09$7.82$7.87$0.05
2014Detailed filing. Detailed filing data is available for this year.$5.63$1.49$4.14$7.46$7.33$0.14
2013Detailed filing. Detailed filing data is available for this year.$5.48$1.47$4.00$7.02$6.81$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$1.67$3.79$6.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$1.83$3.54$6.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$1.88$3.43$5.98