Living Improvement for the Elderly Center

Nonprofit profile at a glance

EIN
731184845
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Stillwater, OK, USA
Phone
4053770978
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$405,902
Expenses
$422,629
Assets
$312,921
Liabilities
$14,421

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JENNIFER BROOKE KIMMEL (Vice President)
  • KERI MILLARD (President)
  • STEPHANIE SURRATT (President)
  • MARIBETH OUTHIER (EXECUTIVE DIRECTOR)

People named in this filing

  • JENNIFER BROOKE KIMMEL (Vice President)
  • KERI MILLARD (President)
  • BRANNA KEELER (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist older adults with health issues or disabilitating conditions to remain living in the community: maintain/improve their levels of functioning: and provide respite, support and education to caregivers. The mission is accomplished through heath and socail services provided in a day program.

What it reported doing in 2025

The life adult day center provides a variety of health and social related services designed to meet the needs of older disabled or socially isolated adults in a protective daytime group setting. The mission for the program is to provide interventions that assist the person to maintain/improve funtional abilities as well as provide support and respite to their caregiver in an attempt to delay the need for 24 hour care. These services help the person to stay in their community,

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.5%; rating input score 98
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.1%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 97.5% of revenue deployed · 92.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $389K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 27/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.