Nonprofit · EIN 26-4255425
MODERN LIVING SERVICES
Tax-exempt · KENNEWICK, WA 99336
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $125,950 | $141,610 | -$15,660 | $1,112,213 | $297,135 | $815,078 |
| December 31, 2024 | 990 (amended) | $140,808 | $87,297 | $53,511 | $1,130,738 | $300,000 | $830,738 |
| December 31, 2023 | 990 | $166,732 | $106,922 | $59,810 | $777,227 | $0 | $777,227 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,661
- Program service revenue
- $64,911
- Investment income
- $103
- Net income from fundraising events
- $47,275
- Other revenue
- $47,275
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $21,563
- Salaries, compensation and benefits (total)
- $23,497
- Professional fundraising fees
- $0
- Legal fees
- $45
- Depreciation
- $36,573
- Program services (functional)
- $74,084
- Management and general (functional)
- $63,869
- Fundraising (functional)
- $3,657
Balance sheet and other
- Total assets, start of year
- $1,130,738
- Total assets, end of year
- $1,112,213
- Total liabilities, end of year
- $297,135
- Net assets, end of year
- $815,078
- Land, buildings and equipment
- $906,107
- Net assets without donor restrictions
- $815,078
- Gross receipts
- $199,448
- Employees
- 1
- Volunteers
- 20
- Year formed
- 2009
- State of legal domicile
- WA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michele Spaulding | President Trustee or director, Officer | 8 | $0 |
| Andrea Mallonee | Trustee Trustee or director, Officer | 8 | $0 |
| Joy Geimer | Trustee Trustee or director | 2 | $0 |
| Dave Messinger | Trustee Trustee or director | 2 | $0 |
| Carolyn Gayner | Secretary Trustee or director, Officer | 2 | $0 |
| Nick Lippold | Vice President Trustee or director, Officer | 2 | $0 |
| Codi Couchman | Trustee Trustee or director | 2 | $0 |
| Loralee Larsen | Trustee Trustee or director | 2 | $0 |
| Casey Kasselder | Trustee Trustee or director | 2 | $0 |
| Corey Chun | Treasurer Trustee or director, Officer | 2 | $0 |
| Robbin Itsit | Trustee Trustee or director | 2 | $0 |
| Dana Siegel | Trustee Trustee or director | 2 | $0 |
| George Talley | Trustee Trustee or director | 2 | $0 |
| Martin Loving | Trustee Trustee or director | 2 | $0 |
| Joe Andrews | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michele Spaulding | Treasurer Trustee or director, Officer | 8 | $0 |
| Ray Giener | President Trustee or director, Officer | 8 | $0 |
| Andrea Mallonee | Vice President Trustee or director, Officer | 8 | $0 |
| Joy Geimer | Trustee Trustee or director | 2 | $0 |
| Dave Messinger | Trustee Trustee or director | 2 | $0 |
| Carolyn Gayner | Trustee Trustee or director | 2 | $0 |
| Nick Lippold | Trustee Trustee or director | 2 | $0 |
| Codi Couchman | Trustee Trustee or director | 2 | $0 |
| Loralee Larsen | Trustee Trustee or director | 2 | $0 |
| Casey Kasselder | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michele Spaulding | Treasurer Trustee or director, Officer | 8 | $0 |
| Ray Giener | President Trustee or director, Officer | 8 | $0 |
| Andrea Mallonee | Vice President Trustee or director, Officer | 8 | $0 |
| Joy Geimer | Trustee Trustee or director | 2 | $0 |
| Dave Messinger | Trustee Trustee or director | 2 | $0 |
| Carolyn Gayner | Trustee Trustee or director | 2 | $0 |
| Nick Lippold | Trustee Trustee or director | 2 | $0 |
| Codi Couchman | Trustee Trustee or director | 2 | $0 |
| Loralee Larsen | Trustee Trustee or director | 2 | $0 |
| Casey Kasselder | Trustee Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7046, KENNEWICK, WA 99336-0603
- In care of
- % LISA L PLATT
- Mailing address (990-N for 2016)
- PO Box 7046, Kennewick WA 99336
- Principal officer (990 for 2025)
- Michele Spaulding, PO Box 7046, Kennewick, WA 99336
- Principal officer (990-N for 2016)
- Michele Spaulding, 5804 W 12th Ave, Kennewick WA 99338
- Signed the 990
- Michele Spaulding, Treasurer
- Phone
- (509) 491-1338
- Return prepared by
- INSIGHT ACCOUNTING SOLUTIONS LLC
Mission
The organization provides alternative housing, life skills and educational resources to intellectually and developmentally disabled individuals in Benton and Franklin counties.
Program accomplishments
- Provide alternative housing, life skills and educational resources to intellectually and developmentally disabled individuals.Expenses $74,084
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4255425
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P73)
- Assets (IRS master file)
- $1,112,213
- Income (IRS master file)
- $199,448
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $125,950 | $141,610 | $1,112,213 | XML |
| 990 | December 2024 | $140,808 | $87,297 | $1,130,738 | IRS |
| 990 | December 2023 | $166,732 | $106,922 | $777,227 | XML |
| 990 | December 2022 | $143,655 | $43,473 | $717,417 | IRS |
| 990 | December 2021 | $78,045 | $26,599 | $617,235 | IRS |
| 990 | December 2020 | $265,939 | $50,514 | $565,789 | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Michele Spaulding | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-4255425).
Questions about MODERN LIVING SERVICES
- What is the EIN of MODERN LIVING SERVICES?
- The employer identification number (EIN) of MODERN LIVING SERVICES is 26-4255425.
- Is MODERN LIVING SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to MODERN LIVING SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MODERN LIVING SERVICES 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 MODERN LIVING SERVICES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MODERN LIVING SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MODERN LIVING SERVICES?
- The 990 for the year ended December 31, 2025 names Michele Spaulding.
- Who are the officers and directors of MODERN LIVING SERVICES?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does MODERN LIVING SERVICES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $125,950, expenses of $141,610 and total assets of $1,112,213 at year end.
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- CHRIST THE HOPE OF NATIONS CRUSADES INTERNATIONAL EIN 83-3121199 · last filed 990-EZ for 2023