The Life Change Center

Nonprofit profile at a glance

EIN
880402361
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Sparks, NV, USA
Phone
7753557734
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$4,690,314
Expenses
$4,418,258
Assets
$4,077,445
Liabilities
$1,999,050

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

Leadership & pay

9 people listed

Executive titles in this filing

  • David J Firestone (Executive Director)
  • Mark R Gammon (President)

Highest reported compensation

  • David J Firestone (Executive Director): $137,394 total reported compensation
  • Ryan Zeller (Medical Director): $36,000 total reported compensation

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

Overview

Mission

Substance Abuse Counseling; Medication and Assisted Treatment

What it reported doing in 2024

Substance abuse counseling; mental health services and case management in association with medication; and assisted treatment for over 850 individuals 70 percent of whom are at or below the poverty level.

Operating model

Revenue model
Earned-program. 85% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Accountability: 91
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 95.5%; rating input score 95
  • Fundraising efficiency: $8.54 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 3.9%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 95.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.2M in reported program spending
  • Leadership: top reported pay $137K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.