2024-05-07T09:13:21-04:00 2023-06-30 311158488 HIRTH NORRIS & GARRISON LLP 2425 OLD STRINGTOWN ROAD GROVE CITY OH 431232919 990 2022-07-01 311814483 LIFE START INC LIFE 6144785448 4889 SINCLAIR ROAD COLUMBUS OH 43204 LAWANDA STEWART AGENCY ADMINISTRATOR 6144785448 2024-05-06 true LAWANDA STEWART 999009999 true TIMOTHY R HARRIS P00194140 6148750803 2024-05-06 2022 2023-04-26 12:10:37Z LAWANDA STEWART 4889 SINCLAIR ROAD SUITE 110 COLUMBUS OH 43229 1725318 false X LIFESTARTINC.COM X 2001 LIFE START INC. IS A PRIVATE, NOT-FOR-PROFIT AGENCY PROVIDING FOSTER CARE AND ADOPTION SERVICES TO INFANTS, CHILDREN, AND YOUNG ADULTS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES AND FRAGILE MEDICAL CONDITIONS 5 5 14 0 133659 9928 1590651 1683917 1029 3063 464 28410 1725803 1725318 0 0 645182 608668 0 0 1156699 1179764 1801881 1788432 -76078 -63114 738650 666285 92289 83038 646361 583247 LIFE START INC. IS A PRIVATE, NOT-FOR-PROFIT AGENCY PROVIDING FOSTER CARE AND ADOPTION SERVICES TO INFANTS, CHILDREN, AND YOUNG ADULTS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES AND FRAGILE MEDICAL CONDITIONS false false 1617205 1725318 WORKS AND DEVELOPS RELATIONSHIPS WITH OHIO COUNTY GOVERNMENTAL AGENCY OF OHIO DEPT. OF JOBES AND FAMILY SERVICES TO BETTER PROVIDE FOSTER CARE AND ADOPTION SERVICES TO INFANTS, CHILDREN, AND YOUNG ADULTS WITH DISABILITIES AND MEDICAL CONDITIONS. 1617205 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 14 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false LAWANDA STEWART 6144785448 4889 SINCLAIR ROAD SUITE 110 COLUMBUS OH 43229 LAWANDA STEWART AGENCY ADMIN 40.00 X 51994 0 0 MARY HALL-ADKINS MEMBER AT LA 1.00 X 0 0 0 CYNTHIA FRANCIS PRESIDENT 1.00 X 0 0 0 DEBORAH SORRELL VICE PRESIDE 1.00 X 0 0 0 WILLIAM POWELSON TREASURER 1.00 X 0 0 0 CHAS KOTTENBROOK MEMBER AT LA 1.00 X 0 0 0 51994 false false false 9928 9928 FOSTER CARE INCOME 624110 1661932 1661932 TRAINING INCOME 624110 21985 21985 1683917 3063 3063 BWC REFUND 900099 28210 28210 MISCELLANEOUS 200 200 28410 1725318 1715390 51994 44195 7799 457840 389164 68676 61123 51955 9168 37711 32054 5657 36196 27421 8775 20502 17427 3075 10900 9265 1635 22911 19474 3437 16094 13680 2414 52558 7884 44674 18022 15319 2703 5154 773 4381 14805 12584 2221 FOSTER CARE PER DIEM 963298 963298 RESPITE CARE 10673 10673 MISCELLANEOUS 3940 591 3349 AMORTIZATION 3738 561 3177 973 887 86 1788432 1617205 171227 0 378419 339825 341811 286086 4859 3700 82998 78786 9365 4212 4196 32462 738650 666285 92289 51344 31694 92289 83038 X 646361 583247 646361 583247 738650 666285 X -63114 X false false X 370 179 10365 123659 9928 144501 370 179 10365 123659 9928 144501 3063 141438 504 2366 1092 1029 3063 8054 152555 1715390 0.92710 0.92100 X OPERATING LEASE 31694 31694 X 1753528 28210 28210 1725318 1725318 1816642 1816642 -28210 -28210 1788432 SCHEDULE D, PAGE 3, PART X LIFE START DOES NOT BELIEVE THERE ARE CURRENTLY ANY TAX POSITIONS WHICH HAVE A REASONABLE POSSIBILITY OF CHANGE FROM TAXING AUTHORITIES. THE INTERNAL REVENUE SERVICE IS CURRENTLY THE ONLY MAJOR AUTHORITY WITH JURISDICTION OVER THE TAX FILINGS OF LIFE START. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THERE WERE NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEAR ENDED JUNE 30, 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D BWC REBATE 28,210 SCHEDULE D, PAGE 4, PART XII, LINE 4B BWC REBATE -28,210 SCHEDULE D, PAGE 4, PART XIII PART X - FIN 48 FOOTNOTE LIFE START IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 1 70(B)(I)(A). LIFE START HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). LIFESTART FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BNEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, LIFE START MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF LIFE START, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD AND OFFICERS FOR REVIEW AND APPROVAL PRIOR TO BEING FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD SIGNS AN ANNUAL CONFLICT OF INTEREST STATEMENT. FORM 990, PAGE 6, PART VI, LINE 15A BOARD REVIEWS AND APPROVES ALL COMPENSATION PACKAGES. FORM 990, PAGE 6, PART VI, LINE 15B BOARD REVIEWS AND APPROVES ALL COMPENSATION PACKAGES OFFICERS AND EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 BWC REBATE 28,210 BWC REBATE -28,210