LifeCircles PACE

Legal name: Life Circles

Nonprofit profile at a glance

EIN
260170498
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Muskegon, MI, US
Phone
(231) 733-8686
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$44,264,259
Expenses
$43,239,509
Assets
$26,814,295
Liabilities
$3,829,100

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Heidi Gras (Executive Director)

Highest reported compensation

  • Steve Fetyko (Treasurer): $552,720 total reported compensation
  • Luke Reynolds (Director): $297,838 total reported compensation
  • Daniel Caldwell (Physician Assistant): $203,508 total reported compensation

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

Overview

Mission

LifeCircles PACE provides all-inclusive care for older adults, enabling them to live independently in their homes and communities.

What it reported doing in 2024

Coordinate the delivery of health care service to residents living in Muskegon County and portions of Ottawa and Allegan counties. The number of participants enrolled in the program June 30, 2025 was 457

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 81
  • Accountability: 65
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 55.6%; rating input score 56; 9th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 76th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 88.2% of revenue deployed · 90.2% of spending went to programs
  • Governance: 5 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $39M in reported program spending
  • Leadership: top reported pay $553K · 15 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $11.1M reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 17 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.

  • Review — Accountability: Independent voting board scored 56/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.