LifeScape

Nonprofit profile at a glance

EIN
237072116
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Sioux Falls, SD, USA
Phone
(605) 444-9550
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$46,632,124
Expenses
$43,953,003
Assets
$30,564,387
Liabilities
$10,191,268

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

Leadership & pay

21 people listed

Executive titles in this filing

  • STEVEN WATKINS (CEO)

Highest reported compensation

  • STEVEN WATKINS (CEO): $464,972 total reported compensation
  • STEVE WILSON (CFO): $270,433 total reported compensation
  • JESSICA IMMEKER (DIRECTOR OF NURSING ADULT): $128,525 total reported compensation

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

Overview

Mission

Our mission is to provide resources to enhance the lives of children and adults served by LifeScape.

What it reported doing in 2024

Adult services served 466 adults in fy25 with developmental and acquired disabilities. Due to growing demand for residential homes where adults we support can live, lifescape continues to open one new home a year featuring eight bedrooms to help with the growing demand for our adult residential services, in fy25 Washington home opened near brandon, sd. 258 of those adults live in 38 lifescape residential homes in sioux falls.more than 260 adults participated in lifescape's day services program, where people supported can come together to enjoy arts and crafts, games, and go out into the community to live as independently as they can. Lifescape adult services also provide supported employment opportunities where 65 adults are able to work in the community thanks to nearly 90 local businesses partnering with lifescape. Of those 65 adults in supported employment, 15 were external clients, increasing the program's participation by more than 30%.123 adults are able to live independently or with their families through our supported living program. Lifescape also provides conflict-free case management and family support 360 programs. Lifescape uses a person-centered and self-directed approach to helping people lead fulfilling lives with as much independence as possible, which is why lifescape is proud to be accredited by the council on quality and leadership. New in fy25, virtual support services began at lifescape, to ensure the health, safety, and well-being of adults supported. The services help foster independence while providing valuable resources and guidance to direct support professionals. The vss program is designed to enhance the care and support provided at adult residential locations through technology and expert personnel.

Operating model

Revenue model
Other-operating. 93% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 66th 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: Fail
    • 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: 5.7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 82.1% of revenue deployed · 86.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $38.1M in reported program spending
  • Leadership: top reported pay $465K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $6M reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 9 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: 4 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.