Civic Intelligence

Life-Trac Family Ministries

EIN 91-1438034 • 501(c)3 • Monitor, WA

Profile

To enhance marriage and family relationships.

C0 Greg Mcpherson PO Box 242Monitor, WA 98836

www.lifetrac.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

4th percentile

-622%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$39,048

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 103.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-70%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $235,871 (-100%) from 2020

Liabilities

Down

$0

Down $642 (-100%) from 2020

Net Assets

Down

$0

Down $235,229 (-100%) from 2020

Revenue

Down

$37,812

Down $88,509 (-70%) from 2020

Expenses

Up

$273,041

Up $91,208 (+50%) from 2020

Net Income

Down

-$235,229

Down $179,717 (-324%) from 2020

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $197,777Liabilities 2010: $4,401Net Assets 2010: $193,3762010Assets 2011: $185,975Liabilities 2011: $3,136Net Assets 2011: $182,8392011Assets 2012: $162,804Liabilities 2012: $2,579Net Assets 2012: $160,2252012Assets 2013: $234,485Liabilities 2013: $555Net Assets 2013: $233,9302013Assets 2014: $224,534Liabilities 2014: $329Net Assets 2014: $224,2052014Assets 2015: $224,308Liabilities 2015: $1,689Net Assets 2015: $222,6192015Assets 2016: $249,337Liabilities 2016: $964Net Assets 2016: $248,3732016Assets 2017: $298,848Liabilities 2017: $1,298Net Assets 2017: $297,5502017Assets 2018: $322,240Liabilities 2018: $2,096Net Assets 2018: $320,1442018Assets 2019: $291,968Liabilities 2019: $1,227Net Assets 2019: $290,7412019Assets 2020: $235,871Liabilities 2020: $642Net Assets 2020: $235,2292020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$400K$200K$0-$200K-$400KExpenses 2010: $321,0212010Expenses 2011: $330,0552011Expenses 2012: $324,2702012Revenue 2013: $312,100Expenses 2013: $238,431Net Income 2013: $73,6692013Revenue 2014: $237,926Expenses 2014: $228,680Net Income 2014: $9,2462014Revenue 2015: $240,348Expenses 2015: $241,934Net Income 2015: -$1,5862015Revenue 2016: $275,471Expenses 2016: $249,717Net Income 2016: $25,7542016Revenue 2017: $293,779Expenses 2017: $244,602Net Income 2017: $49,1772017Revenue 2018: $299,905Expenses 2018: $277,310Net Income 2018: $22,5952018Revenue 2019: $242,059Expenses 2019: $271,462Net Income 2019: -$29,4032019Revenue 2020: $126,321Expenses 2020: $181,833Net Income 2020: -$55,5122020Revenue 2021: $37,812Expenses 2021: $273,041Net Income 2021: -$235,2292021

Highlighted filing

2021

Revenue$37,812
Expenses$273,041
Net Income-$235,229

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.2
Gross Receipts
$37,812
Mission and Program Overview

Mission

To enhance marriage and family relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$235,229$0▼ $235,229
Savings and Temporary Cash Investments$224,944$0▼ $224,944
Cash and Non-Interest-Bearing Accounts$10,927$0▼ $10,927
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$235,871$0▼ $235,871
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$642$0▼ $642
Total Liabilities$642$0▼ $642
Net Assets / Fund Balance
Total Net Assets Fund Balance$235,229$0▼ $235,229
Total Liabilities and Net Assets / Fund Balance$235,871$0▼ $235,871
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg McphersonPresidentFT$27,131$11,917$39,048
Candy McphersonVice PresidentPT$11,350-$11,350

Board Members and Trustees

NameTitle
Julie BallardBoard Member (thru 6/2021)
Robin CareyBoard Member (thru 6/2021)
David DefinaTreasurer (thru 6/2021)
Revenue and Support

Revenue Composition

Contributions and Grants
$36,925
Program Service Revenue
$825
Investment Income
$62
Other Revenue
$0
All Other Contributions
$36,925
Change in Net Assets
$-235,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$189,888
Salaries, Compensation, and Employee Benefits$52,125
Other Expenses$31,028
Total Fundraising Expense$3,627
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$189,888--$189,888
Current Officers, Directors, Trustees, and Key Employees$43,178$4,813$2,407$50,398
Fees for Services Accounting$6,922$814$407$8,143
Office Expenses$5,105$601$300$6,006
Travel$4,717$555$278$5,550
Occupancy$3,780$420-$4,200
Information Technology$2,287$269$135$2,691
Payroll Taxes$1,233$137$69$1,439
All Other Expenses$994$175-$1,169
Fees for Services Legal$525$62$31$618
Insurance$489$55-$544
Other Salaries and Wages-$288-$288
Fees for Services Other-$250-$250
Other Expenses$45$8-$53
Total Functional Expenses$260,967$8,447$3,627$273,041
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grace City ChurchWenatchee, WA501(c)(3)General Support$189,888
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Greg mcpherson, president and candy mcpherson, vice president are spouses.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the president and other management staff of the organization.

Form 990, Part VI, Section C, Line 19

Articles of incorporation and bylaws are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Life-trac Family Ministries
EIN
91-1438034
Phone
5097823206
Address
C0 GREG MCPHERSON PO BOX 242, MONITOR, WA 98836

Signing Officer

Name
Greg Mcpherson
Title
President
Phone
5097823206
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Mcpherson
Formed
1988
Legal Domicile
Wa
Voting Board Members
2
Independent Board Members
0
Employees
3
Volunteers
13

Preparer

Firm
Cliftonlarsonallen Llp
Address
517 NORTH MISSION STREET SUITE B, WENATCHEE, WA 98801
Preparer
Jonathan Bishop
Phone
5096635622
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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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0424
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01821
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.63990
IRS990ScheduleA/PublicSupportPY509Pct00.61480
IRS990ScheduleA/PublicSupportTotal509Amt0639816
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt07775
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt025648
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt091160
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0102774
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0130882
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0358239
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt037750
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0126069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0241525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0299356
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0293355
IRS990ScheduleA/Total509Grp/TotalAmt0998055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt037812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0126321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0242059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0299905
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0293779
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0999876
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0189888
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GRACE CITY CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0262711403
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0277 MELODY LANE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WENATCHEE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098807
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT RECIPIENT IS A CHURCH WHOSE MISSION IS INLINE WITH THE MISSION AND PURPOSE OF LIFE-TRAC FAMILY MINISTRIES. AS THE ORGANIZATION HAS DISSOLVED, NO FURTHER MONITORING OF THE USE OF GRANT FUNDS WILL OCCUR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0GENERAL DONATION OF ASSETS UPON TERMINATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1GENERAL DONATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0GRACE CITY CHURCH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1GRACE CITY CHURCH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12021-07-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0262711403
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1262711403
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt04888
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1185000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1ACUTAL COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0277 MELODY LANE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1277 MELODY LANE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WENATCHEE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1WENATCHEE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0WA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1WA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd098807
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd198807
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: GREG MCPHERSON
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: GREG MCPHERSON WILL BE AN INDEPENDENT CONTRACTOR FOR GRACE CITY CHURCH PROVIDING COUNSELING SERVICES TO INDIVIDUALS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GREG MCPHERSON, PRESIDENT AND CANDY MCPHERSON, VICE PRESIDENT ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PRESIDENT AND OTHER MANAGEMENT STAFF OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTICLES OF INCORPORATION AND BYLAWS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0235871
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0235871
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt036925
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03627
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08447
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273041
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0642
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0642
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0235229
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt011917
IRS990/TotalProgramServiceExpensesAmt0260967
IRS990/TotalProgramServiceRevenueAmt0825
IRS990/TotalReportableCompFromOrgAmt038481
IRS990/TotalRevenueGrp/ExclusionAmt062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0825
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037812
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0235871
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00

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