Nonprofit · EIN 23-7122199
LIFE TREATMENT CENTERS INC
Tax-exempt · SOUTH BEND, IN 46613
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,321,202 | $2,637,717 | -$316,515 | $3,843,301 | $122,696 | $3,720,605 |
| June 30, 2024 | 990 | $2,276,419 | $2,697,660 | -$421,241 | $4,140,701 | $145,796 | $3,994,905 |
| June 30, 2023 | 990 | $2,436,896 | $2,496,363 | -$59,467 | $4,434,560 | $100,406 | $4,334,154 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,651,964
- of which government grants
- $1,601,758
- Program service revenue
- $457,278
- Investment income
- $170,542
- Net rental income
- $31,200
- Net gain from sales of assets
- $93,593
- Other revenue
- $41,418
Expenses
- Grants and similar amounts paid
- $1,450
- Compensation of officers, directors and key employees
- $252,959
- Other salaries and wages
- $1,237,554
- Salaries, compensation and benefits (total)
- $1,812,507
- Professional fundraising fees
- $0
- Legal fees
- $12,798
- Accounting fees
- $49,530
- Occupancy
- $185,727
- Travel
- $26,449
- Depreciation
- $81,659
- Program services (functional)
- $2,098,482
- Management and general (functional)
- $513,823
- Fundraising (functional)
- $25,412
Balance sheet and other
- Total assets, start of year
- $4,140,701
- Total assets, end of year
- $3,843,301
- Total liabilities, end of year
- $122,696
- Net assets, end of year
- $3,720,605
- Land, buildings and equipment
- $855,987
- Publicly traded securities
- $2,448,851
- Net assets without donor restrictions
- $3,720,605
- Gross receipts
- $2,824,428
- Employees
- 61
- Volunteers
- 0
- Year formed
- 1972
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIM SMITH | CHIEF EXECUTIVE OFFICER Officer | 40 | $116,331 | $26,163 |
| AMY GRILL KALKA | CHIEF EXECUTIVE OFFICER Officer | 40 | $85,095 | $25,370 |
| RACHEL WOLVOS | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| ELLEN VIEBACH | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KARA YEOMANS | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| LAURA BENNETT | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CASSIDY O'BLOCK | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| GRACE OSUNNUGA | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CHARLES LAMBDIN | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SHELDON SCOTT | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| JASON TAEGE | TREASURER Trustee or director, Officer | 0.5 | $0 | $0 |
| JOEL BOWERS | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| ROGER ANTONIU | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| TJ JORGENSEN | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIM SMITH | CHIEF EXECUTIVE OFFICER Officer | 40 | $95,383 | $11,610 |
| RACHEL WOLVOS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELLEN VIEBACH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BETH WITTLING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LAURA BENNETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CASSIDY O'BLOCK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GRACE OSSUNNUGA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHARLES LAMBDIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHELDON SCOTT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JASON TAEGE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOEL BOWERS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROGER ANTONIU | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| TJ JORGENSEN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TJ JORGENSEN | PRESIDENT Trustee or director, Officer | 1 | $24,150 |
| RACHEL WOLVOS | BOARD MEMBER Trustee or director | 1 | $0 |
| ELLEN VIEBACH | BOARD MEMBER Trustee or director | 1 | $0 |
| BETH WITTLING | BOARD MEMBER Trustee or director | 1 | $0 |
| LAURA BENNETT | BOARD MEMBER Trustee or director | 1 | $0 |
| CASSIDY O'BLOCK | BOARD MEMBER Trustee or director | 1 | $0 |
| GRACE OSUNNUGA | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES LAMBDIN | BOARD MEMBER Trustee or director | 1 | $0 |
| JASON TAEGE | TREASURER Trustee or director, Officer | 1 | $0 |
| JOEL BOWERS | SECRETARY Trustee or director, Officer | 1 | $0 |
| ROGER ANTONIU | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| TIMOTHY SMITH | CHIEF EXECUTIVE OFFICER Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1402 S MICHIGAN ST, SOUTH BEND, IN 46613-2214
- Principal officer (990 for 2024)
- AMY GRILL KALKA, 1402 S MICHIGAN ST, SOUTH BEND, IN 46613
- Signed the 990
- AMY GRILL KALKA, CEO
- Phone
- (574) 233-5433
- Website
- LIFETREATMENTCENTERS.ORG
- Return prepared by
- KRUGGEL LAWTON & COMPANY LLC
Mission
TO IMPROVE THE QUALITY OF LIFE FOR PERSONS WITH SUBSTANCE USE DISORDERS BY PROVIDING COMPREHENSIVE SUBSTANCE USE DISORDER TREATMENT SERVICES.
Program accomplishments
- OUTPATIENT SUBSTANCE USE DISORDER TREATMENT AND RECOVERY RESIDENTIAL TREATMENT SERVICES FOR INDIVIDUALS DIAGNOSED WITH A SUBSTANCE USE DISORDER.Expenses $2,098,482 · grants $1,450 · revenue $498,696
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7122199
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1971
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F22Z)
- Assets (IRS master file)
- $3,843,301
- Income (IRS master file)
- $2,824,428
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,321,202 | $2,637,717 | $3,843,301 | XML |
| 990 | June 2024 | $2,276,419 | $2,697,660 | $4,140,701 | XML |
| 990 | June 2023 | $2,436,896 | $2,496,363 | $4,434,560 | XML |
| 990 | June 2022 | $2,952,467 | $2,259,991 | $4,315,163 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7122199).
Questions about LIFE TREATMENT CENTERS INC
- What is the EIN of LIFE TREATMENT CENTERS INC?
- The employer identification number (EIN) of LIFE TREATMENT CENTERS INC is 23-7122199.
- Is LIFE TREATMENT CENTERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to LIFE TREATMENT CENTERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIFE TREATMENT CENTERS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIFE TREATMENT CENTERS INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIFE TREATMENT CENTERS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIFE TREATMENT CENTERS INC?
- The 990 for the year ended June 30, 2025 names AMY GRILL KALKA.
- Who are the officers and directors of LIFE TREATMENT CENTERS INC?
- The 990 for the year ended June 30, 2025 lists 14 people; 2 received compensation from the organization, the highest $116,331 (TIM SMITH, CHIEF EXECUTIVE OFFICER).
- How much revenue does LIFE TREATMENT CENTERS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,321,202, expenses of $2,637,717 and total assets of $3,843,301 at year end.
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All nonprofits in SOUTH BEND · Indiana · Mental health and crisis intervention