Life Center Inc

Nonprofit profile at a glance

EIN
382418870
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Livonia, MI, USA
Phone
7342611094
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$13,978,422
Expenses
$13,902,471
Assets
$5,960,166
Liabilities
$1,606,019

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ERICH AUDRETSCH (PRESIDENT)
  • GLORIA LICATA (VICE PRESIDENT (OUTGOING))
  • MELISSA BRADLEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EDDIE THEIRL JARMAN (SECRETARY): $490,340 total reported compensation
  • ERICH AUDRETSCH (PRESIDENT): $340,752 total reported compensation
  • KENDRA ROBINSON (ACTING CFO): $246,947 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide for the supervision and operation of adult group homes and transitional programs for mentally and physically challenged children and adults.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 71
  • Accountability: 53
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 20%; rating input score 20; 6th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 81% of spending went to programs
  • Governance: 1 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11.3M in reported program spending
  • Leadership: top reported pay $490K · 11 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 20/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.