2026-02-10T14:58:19-06:00 2025-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2024-07-01 237122199 LIFE TREATMENT CENTERS INC LIFE 5742335433 1402 S MICHIGAN ST SOUTH BEND IN 46613 AMY GRILL KALKA CEO 5742335433 2026-01-29 1 0 MARGENE ZINK P01222961 5742894011 2026-01-29 2024 2025-03-06 01:10:19Z AMY GRILL KALKA 1402 S MICHIGAN ST SOUTH BEND IN 46613 2824428 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 10 61 0 0 0 1738908 1651964 334222 457278 163018 170542 40271 41418 2276419 2321202 3253 1450 0 0 1847844 1812507 0 0 25412 846563 823760 2697660 2637717 -421241 -316515 4140701 3843301 145796 122696 3994905 3720605 TO IMPROVE THE QUALITY OF LIFE FOR PERSONS WITH SUBSTANCE USE DISORDERS BY PROVIDING COMPREHENSIVE SUBSTANCE USE DISORDER TREATMENT SERVICES. 0 0 2098482 1450 498696 OUTPATIENT SUBSTANCE USE DISORDER TREATMENT AND RECOVERY RESIDENTIAL TREATMENT SERVICES FOR INDIVIDUALS DIAGNOSED WITH A SUBSTANCE USE DISORDER. 2098482 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 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 7 0 61 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 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 0.50 X 0 0 0 ELLEN VIEBACH BOARD MEMBER 0.50 X 0 0 0 KARA YEOMANS BOARD MEMBER 0.50 X 0 0 0 LAURA BENNETT BOARD MEMBER 0.50 X 0 0 0 CASSIDY O'BLOCK BOARD MEMBER 0.50 X 0 0 0 GRACE OSUNNUGA BOARD MEMBER 0.50 X 0 0 0 CHARLES LAMBDIN BOARD MEMBER 0.50 X 0 0 0 SHELDON SCOTT BOARD MEMBER 0.50 X 0 0 0 JASON TAEGE TREASURER 0.50 X X 0 0 0 JOEL BOWERS SECRETARY 0.50 X X 0 0 0 ROGER ANTONIU VICE PRESIDENT 0.50 X X 0 0 0 TJ JORGENSEN PRESIDENT 0.50 X X 0 0 0 TIM SMITH CHIEF EXECUTIVE OFFICER 40.00 X 116331 0 26163 AMY GRILL KALKA CHIEF EXECUTIVE OFFICER 40.00 X 85095 0 25370 201426 0 51533 1 0 0 0 0 1601758 50206 117582 1651964 RECOVERY WORKS 900099 322024 322024 MEDICAID CLAIMS 900099 98397 98397 CLIENT FEES 900099 36197 36197 RECOVERY RESIDENCE 900099 660 660 457278 76949 76949 31200 0 31200 31200 31200 596819 503226 93593 93593 93593 VENDING:SODA AND CANDY 900099 5771 5771 MISCELLANEOUS 900099 4447 4447 10218 2321202 498696 0 170542 1450 1450 252959 210302 42499 158 1237554 1028863 207921 770 213218 175670 37417 131 108776 90433 18275 68 12798 1512 11286 49530 5849 43681 17750 17750 24285 24285 39359 21649 17710 56541 56541 185727 165476 20251 26449 26449 10816 10816 1680 1680 81659 66563 15096 69175 57553 11622 VENDING, FOOD AND WATER 187395 187395 CONTRACT FEES 19866 19866 KITCHEN AND RESIDENTIAL 19451 19451 MEDICAL SUPPLIES 11301 11301 9978 9978 2637717 2098482 513823 25412 14774 25586 190213 28066 245405 448506 9673 19527 2426708 1570721 865268 855987 2793003 2448851 22365 16778 4140701 3843301 118855 104851 26941 17845 145796 122696 X 3994905 3720605 3994905 3720605 4140701 3843301 -316515 42215 0 X X 0 1 X 1 1 1 X 2559465 2539958 2131899 1738908 1651964 10622194 2559465 2539958 2131899 1738908 1651964 10622194 10622194 51215 64506 80171 129716 108149 433757 11019 9328 11558 8271 10219 50395 11106346 1891276 0.95640 0.96050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174035 174035 1801602 1285448 516154 368701 247306 121395 82370 37967 44403 855987 X 2363417 42215 42215 2321202 0 2321202 2637717 0 2637717 0 2637717 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 2021 THROUGH 2023 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. ROGER ANTONIU BOARD MEMBER 18651 CONTRACT IT SERVICES - SERVICES WERE PROVIDED AT A COST LESS THAN FAIR MARKET VALUE. 0 TJ JORGENSEN BOARD MEMBER 23800 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 X 3 117582 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 - FEEDING AMERICA 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 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 REVIEWS 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.