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Nonprofiteer
← LIFEWAYS INC

Form 990 for tax year 2023

Filed by LIFEWAYS INC.

Totals

Total revenue
$29,574,050
Total expenses
$25,527,531
Contributions and grants received
$1,115,464
Grants paid
$0
Program service revenue
$28,353,270
Investment income
$205,285
Other revenue
-$99,969
Total assets, end of year
$26,544,309
Total liabilities, end of year
$4,442,314
Net assets or fund balances, end of year
$22,101,995
Program services expenses (Part IX)
$19,995,925
Management and general expenses
$5,531,606
Fundraising expenses
$0
Program service expenses (Part III)
$19,995,925

Program services were 78.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,115,235

  • 1f · All other contributions, gifts and grants

    $229

  • 2a · Program service revenue: PATIENT REVENUE

    total $28,232,457 · related or exempt $28,232,457

  • 2f · All other program service revenue

    total $120,813 · related or exempt $120,813

  • 3 · Investment income

    total $198,224 · excluded $198,224

  • 6a · Gross rents

    real property $132,654

  • 6b · Less rental expenses

    real property $232,623

  • 6c · Rental income or loss

    real property -$99,969

  • 6d · Net rental income or loss

    total -$99,969 · unrelated business -$203,544 · excluded $103,575

  • 7a · Gross sales of assets other than inventory

    other assets $7,061

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $7,061

  • 7d · Net gain or loss

    total $7,061 · excluded $7,061

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $320,183 · program services $268,637 · management and general $51,546

  • 7 · Other salaries and wages

    total $14,422,190 · program services $12,269,356 · management and general $2,152,834

  • 8 · Pension plan contributions

    total $394,041 · program services $301,202 · management and general $92,839

  • 9 · Other employee benefits

    total $2,383,129 · program services $1,821,646 · management and general $561,483

  • 10 · Payroll taxes

    total $1,086,909 · program services $830,826 · management and general $256,083

  • 11b · Fees: legal

    total $118,843 · management and general $118,843

  • 11g · Fees: other

    total $1,770,790 · program services $1,455,385 · management and general $315,405

  • 12 · Advertising and promotion

    total $216,277 · program services $87,846 · management and general $128,431

  • 13 · Office expenses

    total $64,005 · program services $53,460 · management and general $10,545

  • 14 · Information technology

    total $919,346 · program services $258,735 · management and general $660,611

  • 16 · Occupancy

    total $959,140 · program services $896,110 · management and general $63,030

  • 17 · Travel

    total $151,931 · program services $131,827 · management and general $20,104

  • 20 · Interest

    total $67,489 · program services $60,490 · management and general $6,999

  • 22 · Depreciation, depletion and amortization

    total $375,252 · program services $358,340 · management and general $16,912

  • 23 · Insurance

    total $659,917 · program services $126,887 · management and general $533,030

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $574,381 · program services $566,471 · management and general $7,910

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $426,678 · management and general $426,678

  • 24c · Other expenses: WRAP-AROUND EXPENSE

    total $318,031 · program services $318,031

  • 24d · Other expenses: STAFF EXPENSES

    total $234,416 · program services $190,664 · management and general $43,752

  • 24e · All other expenses

    total $64,583 · program services $12 · management and general $64,571

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,456,457 · end of year $12,174,803

  • 2 · Savings and temporary cash investments

    beginning of year $1,069,350 · end of year $1,084,759

  • 4 · Accounts receivable

    beginning of year $1,853,711 · end of year $1,987,116

  • 9 · Prepaid expenses and deferred charges

    beginning of year $206,595 · end of year $261,070

  • 10a · Land, buildings and equipment: cost or other basis

    $14,688,939

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,678,628

  • 10c · Land, buildings and equipment, net

    beginning of year $10,918,650 · end of year $11,010,311

  • 15 · Other assets

    beginning of year $0 · end of year $26,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,762,973 · end of year $1,892,994

  • 19 · Deferred revenue

    beginning of year $13,234

  • 23 · Secured mortgages and notes payable

    beginning of year $2,673,080 · end of year $2,549,320

  • 27 · Net assets without donor restrictions

    beginning of year $16,234,989 · end of year $20,583,672

  • 28 · Net assets with donor restrictions

    beginning of year $1,820,487 · end of year $1,518,323

Mission and programs · 2023

Mission

WE WILL HELP PEOPLE IN OUR COMMUNITIES ACHIEVE AND MAINTAIN EMOTIONAL WELL-BEING.

  • PROVIDED OUTPATIENT AND RESPITE MENTAL HEALTH SERVICES PRIMARILY TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES OF OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES.

    Expenses $13,480,258 · Revenue $20,539,959

  • PROVIDED RESIDENTIAL AND ACUTE MENTAL HEALTH SERVICES TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES OF OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES.

    Expenses $2,649,838 · Revenue $4,058,204

  • PROVIDED PREVENTION AND RECOVERY SERVICES FOR ALCOHOL AND DRUG TREATMENT, GAMBLING ADDICTIONS AND PREVENTION SERVICES, AND DOMESTIC VIOLENCE AND INTERVENTION SERVICES PRIMARILY TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES IN OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES.

    Expenses $3,865,829 · Revenue $3,755,107

As filed on the 2023 return.

Listed in Part VII

  • Dave Waldo

    CHAIRMAN/PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5

  • Dennis Burke

    VICE PRESIDENT/SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Mike Hanigan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Cory Jakobson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Steven Jensen

    CEO

    Total calculated
    $149,153
    From this org
    $126,082
    From related orgs
    $0
    Other
    $23,071
    Hours/week
    40

  • Barry Borger

    CONTROLLER / CFO

    Total calculated
    $125,876
    From this org
    $111,531
    From related orgs
    $0
    Other
    $14,345
    Hours/week
    40

  • Randi Nielsen

    NURSE PRACTIONER / APRN

    Total calculated
    $189,924
    From this org
    $172,788
    From related orgs
    $0
    Other
    $17,136
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,788
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,136
    Filer's total
    $189,924

  • Georgina Johnson

    NURSE PRACTIONER / APRN

    Total calculated
    $162,294
    From this org
    $147,146
    From related orgs
    $0
    Other
    $15,148
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,146
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,148
    Filer's total
    $162,294

  • Andrea Recla

    CLINICAL DIRECTOR OF INTENSIVE OUTPATIENT SERVICES

    Total calculated
    $161,489
    From this org
    $137,223
    From related orgs
    $0
    Other
    $24,266
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,223
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $24,266
    Filer's total
    $161,489

  • Kiersten Hogg

    NURSE PRACTIONER / APRN

    Total calculated
    $162,132
    From this org
    $133,261
    From related orgs
    $0
    Other
    $28,871
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,261
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $28,871
    Filer's total
    $162,132

  • Oscar Hernandez

    CRISIS SUPERVISOR

    Total calculated
    $149,124
    From this org
    $123,083
    From related orgs
    $0
    Other
    $26,041
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
AN OUTSIDE, INDEPENDENT CONSULTANT WAS HIRED TO DETERMINE THE CEO COMPENSATION PACKAGE. JOB FAMILIES (OFFICERS/EMPLOYEES) ARE COMPARED AGAINST A REGIONAL DATABASE CALLED PAYSCALES TO SET PAY RANGES. ALSO, AN INDEPENDENT CONSULTING COMPANY HAS BEEN CONTRACTED WITH TO REVIEW AND AUDIT CURRENT COMPENSATION PACKAGES FOR OFFICERS WITHIN THE COMPANY - NO INFORMATION REGARDING THE OUTCOME OF THIS AUDIT IS AVAILABLE AT THIS TIME.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
26 February 2025
IRS schema version
2023v6.0
Source object
202510649349301021

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