2023-05-05T14:01:19-05:00 2022-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2021-07-01 237122199 LIFE TREATMENT CENTERS INC LIFE 5742335433 1402 S MICHIGAN ST SOUTH BEND IN 46613 AMY GRILL KALKA CHIEF FINANCIAL OFFICER 5742335433 2023-05-04 1 AMY GRILL KALKA 999009999 MARGENE ZINK P01222961 5742894011 2023-05-04 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z AMY GRILL KALKA 1402 S MICHIGAN ST SOUTH BEND IN 46613 2953451 0 X LIFETREATMENTCENTERS.ORG X 1972 IN TO IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITY, BY PROVIDING A FULL RANGE OF SERVICES FOR PREVENTION, EDUCATION AND TREATMENT OF ALCOHOL, DRUG AND GAMBLING ADDICTIONS. 12 11 71 0 0 0 2559465 2539958 468885 329659 24051 44506 36727 38344 3089128 2952467 0 0 0 0 1624661 1521494 0 0 29379 679303 738497 2303964 2259991 785164 692476 4214388 4315163 417260 119679 3797128 4195484 TO IMPROVE THE QUALITY OF LIFE FOR PERSONS WITH ADDICTIONS BY PROVIDING COMPREHENSIVE ADDICTION TREATMENT SERVICES. 0 0 1590979 368987 TREATMENT OF DRUG AND ALCOHOL ADDICTED CLIENTS, RESIDENTIAL THERAPY OF SUBSTANCE ABUSE CLIENTS, RESIDENTIAL SERVICES FOR SUBSTANCE ABUSE CLIENTS, TREATMENT FOR GAMBLING ADDICTIONS. 1590979 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 5 0 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X AMY GRILL KALKA 5742335433 1402 S MICHIGAN ST SOUTH BEND IN 46613 RACHEL WOLVOS BOARD MEMBER 1.00 X 0 0 0 ROBERT FRANK BOARD MEMBER 1.00 X 0 0 0 ELLEN VIEBACH BOARD MEMBER 1.00 X 0 0 0 BETH WITTLING BOARD MEMBER 1.00 X 0 0 0 LAURA WAITE BOARD MEMBER 1.00 X 0 0 0 MAX VIEBACH BOARD MEMBER 1.00 X 0 0 0 GRACE OSUNNUGA BOARD MEMBER 1.00 X 0 0 0 CHARLES LAMBDIN BOARD MEMBER 1.00 X 0 0 0 JASON TAEGE TREASURER 1.00 X X 0 0 0 JOEL BOWERS SECRETARY 1.00 X X 0 0 0 ROGER ANTONIU VICE PRESIDENT 1.00 X X 0 0 0 TJ JORGENSEN PRESIDENT 1.00 X X 24150 0 0 JULIA SHAPIRO CHIEF EXECUTIVE OFFICER 40.00 X 144689 0 6680 168839 0 6680 1 0 1 0 0 42 10208 2438859 90849 116417 2539958 RECOVERY WORKS 900099 252619 252619 MEDICAID CLAIMS 900099 44775 44775 CLIENT FEES 900099 32265 32265 329659 34506 34506 30000 0 30000 30000 30000 10000 0 10000 10000 10000 0 10208 984 -984 -984 VENDING: SODA AND CAND 900099 7104 7104 MISCELLANEOUS 900099 2224 2224 9328 2952467 368987 0 43522 146439 17573 128866 1067589 873026 190428 4135 216485 158031 57720 734 90981 66743 23928 310 14462 701 13761 66127 3205 62922 41175 40925 250 24200 24200 62144 34144 28000 57679 57679 136944 119282 17662 22626 22626 2491 2491 1435 1435 47120 41331 5789 63766 46995 16771 VENDING, FOOD AND WATER 160367 160367 MISCELLANEOUS 17042 17042 CONTRACT FEES 16442 16442 MEDICAL SUPPLIES 3539 3539 938 938 2259991 1590979 639633 29379 1177839 1468995 632726 633262 373530 250281 100 0 24914 19246 1935186 1406021 530913 529165 1474366 1414214 4214388 4315163 120160 99856 16697 19823 280403 0 417260 119679 X 3797128 4189059 6425 3797128 4195484 4214388 4315163 692476 -294120 0 X X 0 1 X 1 1 1 X 1492616 1552604 1722463 2559465 2539958 9867106 1492616 1552604 1722463 2559465 2539958 9867106 9867106 37527 40011 57009 51215 64506 250268 29055 28541 5313 0 0 62909 11547 13374 12014 11019 9328 57282 10237565 3209733 0.96380 0.95740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174035 174035 772393 503549 268844 715616 700491 15125 273142 201981 71161 529165 X 2658652 -294120 305 -293815 2952467 0 2952467 2260296 305 305 2259991 0 2259991 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE ORGANIZATION'S 2018 THROUGH 2020 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 0 0 0 0 0 0 0 0 0 JULIA SHAPIRO CHIEF EXECUTIVE OFFICER 144689 0 0 0 0 0 0 0 6680 0 151369 0 0 0 ROGER ANTONIU BOARD MEMBER 37725 CONTRACT IT SERVICES - SERVICES WERE PROVIDED AT A COST LESS THAN FAIR MARKET VALUE. 0 TJ JORGENSEN BOARD MEMBER 24150 MONTHLY MARKETING AND ADVERTISING, ALONG WITH SPECIAL EVENT ADVERTISING ON AN AS NEEDED BASIS. SERVICES WERE PROVIDED AT A COST LESS THAN FAIR MARKET VALUE. 0 JULIUS SHAPIRO BROTHER OF OFFICER JULIA SHAPIRO 38482 SECURITY SERVICES 0 X 3 116417 USDA COST-PER-POUND 0 0 0 PART I, COLUMN (B): LIFE TREATMENT CENTERS, INC. RECEIVED FOOD ITEMS FROM THE FOOD BANK OF NORTHERN INDIANA, TRADER JOE'S, AND CULTIVATE FOOD RESCUE. TO DETERMINE THE VALUE OF FOOD DONATED, THE MOST RECENTLY PUBLISHED COST-PER-POUND PRICE IN THE USDA DONATED FOODS CATALOG WAS USED, WHICH IS FOUND IN THE FNS ELECTRONIC USDA DONATED FOODS ORDERING SYSTEM, WEB-BASED SUPPLY CHAIN MANAGEMENT (WBSCM). FORM 990, PART VI, SECTION A, LINE 2 ELLEN AND MAX VIEBACH ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER REVIEWS THE FORM 990 AND DISCUSSES ITS CONTENTS WITH THE BOARD BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW THE POLICIES ANNUALLY. STAFF IS NOTIFIED OF ANY POLICY CHANGE AT THE TIME OF THE CHANGE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO DETERMINES THE OTHER OFFICERS AND KEY EMPLOYEES' SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PAGE 6 LINE 15A COMPENSATION FOR THE CEO AND TOP MANAGEMENT IS ALL REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS WHO MAKE THE FINAL DECISION.