Lifeways Inc

Nonprofit profile at a glance

EIN
680529279
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rapid City, SD, USA
Phone
6057166555
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$998,025
Expenses
$796,420
Assets
$2,158,024
Liabilities
$152,666

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

Leadership & pay

8 people listed

Executive titles in this filing

  • AFTON KLODE (PRESIDENT)

Highest reported compensation

  • MICHELE BRINK-GLUHOSKY (EXECUTIVE DI): $77,088 total reported compensation

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

Overview

Mission

The corporation offers alcohol, tobacco and other drug prevention services to youth in rapid city and custer, South Dakota, working with the rapid city & custer areas in South Dakota to provide prevention education in schools. The organization runs interventions to screen and refer students in crisis due to potential alcohol, tobacco, and other drug use and to provide individual family and group counseling for students experiencing difficulties related to alcohol and drug use. The organization also conducts prevention groups for students who have violated district alcohol and other drug use regulations, facilitates support groups for students, and assists district staff in the supervision of prevention activities.

What it reported doing in 2024

Lifeways is a nonprofit, state accredited adolescent alcohol and drug agency providing proactive prevention, early intervention and outpatient treatment agency. In the past 19 years, lifeways has implemented universal, selective, and indicated evidence-based prevention strategies in the rapid city & custer areas in South Dakota. Lifeways is the only prevention agency with addiction counselors in the schools, impacting over 7,000 students every year. Lifeways continuum of services may include evidence-based curriculum in the classroom, school-wide awareness campaigns led by peer- to-peer mentors, individual/group support, early intervention programming, assessments, in-school recovery support for students returning from treatment, parent education/support, and outpatient treatment with a family education component.

Operating model

Revenue model
Earned-program. 73% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.3%; rating input score 55
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 55.3% of revenue deployed · 72.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $577K in reported program spending
  • Leadership: top reported pay $77K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.