Nonprofit · EIN 36-3873676
LIFE DIRECTIONS
Tax-exempt · DETROIT, MI 48221
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $787,163 | $777,600 | $9,563 | $374,077 | $159,423 | $214,654 |
| December 31, 2024 | 990 | $770,303 | $767,804 | $2,499 | $366,991 | $161,900 | $205,091 |
| December 31, 2023 | 990 | $728,469 | $783,077 | -$54,608 | $391,775 | $189,183 | $202,592 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $752,302
- of which government grants
- $10,000
- Program service revenue
- $22,346
- Investment income
- $12,515
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $278,510
- Salaries, compensation and benefits (total)
- $324,289
- Professional fundraising fees
- $0
- Accounting fees
- $28,140
- Occupancy
- $26,199
- Travel
- $7,549
- Program services (functional)
- $483,311
- Management and general (functional)
- $70,927
- Fundraising (functional)
- $223,362
Balance sheet and other
- Total assets, start of year
- $366,991
- Total assets, end of year
- $374,077
- Total liabilities, end of year
- $159,423
- Net assets, end of year
- $214,654
- Net assets without donor restrictions
- $154,654
- Net assets with donor restrictions
- $60,000
- Gross receipts
- $787,163
- Employees
- 6
- Year formed
- 1976
- State of legal domicile
- MI
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 |
|---|---|---|---|
| REV JOHN PHELPS CSSR | PRESIDENT & CEO Trustee or director, Officer | 0 | $0 |
| MARY ANN KREMPGES | DIRECTOR Trustee or director | 0 | $0 |
| PASCUALA HERRERA | DIRECTOR Trustee or director | 0 | $0 |
| ELLEN BURKHARDT OP | DIRECTOR Trustee or director | 0 | $0 |
| BROWN MARKS | CHAIR Trustee or director, Officer | 0 | $0 |
| RAYMOND MCCASKEY | VICE CHAIR Trustee or director, Officer | 0 | $0 |
| TOM PHELPS | DIRECTOR Trustee or director | 0 | $0 |
| TERRENCE LARKIN | NATIONAL TREASURER Trustee or director, Officer | 0 | $0 |
| DAN RANIERI | SECERTARY Trustee or director, Officer | 0 | $0 |
| REV KEVIN ZUBEL CSSR | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BROWN MARKS | CHAIR Trustee or director | 0 | $0 |
| RAYMOND MCCASKEY | VICE CHAIR Trustee or director | 0 | $0 |
| TERRANCE LARKIN | NATIONAL TREASURER Trustee or director | 0 | $0 |
| REV JOHN PHELPS CSSR | PRESIDENT & CEO Trustee or director, Officer | 0 | $0 |
| THOMAS HOWARD | VICE PRESISENT - QA Trustee or director, Officer | 0 | $0 |
| SR GAIL TRIPPETT CSJ | CORPORATE SECRETARY Trustee or director, Officer | 0 | $0 |
| REV ALEX STEINMILLER CP | VICE PRESIDENT - PROGRAM Trustee or director, Officer | 0 | $0 |
| HON THOMAS HATHAWAY | CORPORATE TREASURER Trustee or director, Officer | 0 | $0 |
| DAN RANIERI | SECERTARY Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BROWN MARKS | CHAIR Trustee or director | 0 | $0 |
| RAYMOND MCCASKEY | VICE CHAIR Trustee or director | 0 | $0 |
| TERRANCE LARKIN | NATIONAL TREASURER Trustee or director | 0 | $0 |
| HON THOMAS HATHAWAY | CORPORATE TREASURER Trustee or director, Officer | 0 | $0 |
| REV JOHN PHELPS CSSR | PRESIDENT & CEO Trustee or director, Officer | 0 | $0 |
| DAN RANIERI | SECERTARY Trustee or director, Officer | 0 | $0 |
| REV ALEX STEINMILLER CP | VICE PRESIDENT - PROGRAM Trustee or director, Officer | 0 | $0 |
| SR GAIL TRIPPETT CSJ | CORPORATE SECRETARY Trustee or director, Officer | 0 | $0 |
| THOMAS HOWARD | VICE PRESISENT - QA Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 8425 W MCNICHOLS RD, DETROIT, MI 48221-2546
- In care of
- % REV JOHN PHELPS CSSR
- Principal officer (990 for 2025)
- REV JOHN PHELPS CSSR, 8425 WEST MCNICHOLS, DETROIT, MI 48221
- Signed the 990
- REV JOHN PHELPS CSSR, PRESIDENT & CEO
- Phone
- (313) 420-0310
- Website
- WWW.LIFEDIRECTIONS.ORG
- Return prepared by
- AJ BOSSIO & CO PC
Mission
TO MOTIVATE AT RISK YOUNG ADULTS TO MATURE RESPONSIBLE, PRODUCTIVE ADULTS
Program accomplishments
- PROVIDE CONSULTATION, EVALUATION, RESEARCH AND TECHNICAL ASSISTANCE TO LOCAL UNITS OF LIFE DIRECTIONS REGARDING THEIR PURPOSE OF ASSISTING LOW INCOME STUDENTS AND TRAINING AT RISK YOUNG ADULTS AND THEIR FAMILIES.Expenses $483,311 · revenue $22,346
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
- 36-3873676
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L80Z)
- Assets (IRS master file)
- $374,077
- Income (IRS master file)
- $787,163
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $787,163 | $777,600 | $374,077 | XML |
| 990 | December 2024 | $770,303 | $767,804 | $366,991 | XML |
| 990 | December 2023 | $728,469 | $783,077 | $391,775 | XML |
| 990 | December 2022 | $675,112 | $679,807 | $469,591 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 36-3873676).
Questions about LIFE DIRECTIONS
- What is the EIN of LIFE DIRECTIONS?
- The employer identification number (EIN) of LIFE DIRECTIONS is 36-3873676.
- Is LIFE DIRECTIONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to LIFE DIRECTIONS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIFE DIRECTIONS 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 DIRECTIONS 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 LIFE DIRECTIONS 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 LIFE DIRECTIONS?
- The 990 for the year ended December 31, 2025 names REV JOHN PHELPS CSSR.
- Who are the officers and directors of LIFE DIRECTIONS?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does LIFE DIRECTIONS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $787,163, expenses of $777,600 and total assets of $374,077 at year end.
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