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Nonprofit · EIN 37-1632721

LIFE CENTER CORPORATION

Also known as WORD OF LIFE CHRISTIAN CHRUCH TABER

Tax-exempt (reinstated) · DECATUR, GA 30036

Financials

$119K$76K2021$96K$84K2023$75K$65K2024$34K$58K2025
Revenue Expenses · by fiscal year end
Financials of LIFE CENTER CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$34,381$58,277-$23,896$0$0$0
December 31, 2024990$75,348$64,908$10,440$0$0$0
December 31, 2023990$95,886$83,503$12,383$0$0$0
December 31, 2021990$119,119$75,944$43,175$0$0$0
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$34,381
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$17,680
Salaries, compensation and benefits (total)
$17,680
Professional fundraising fees
$0
Accounting fees
$375
Occupancy
$34,176
Management and general (functional)
$58,277

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets, end of year
$0
Gross receipts
$34,381
Employees
0

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.

NameTitleHours / weekCompensation
MICHAELMCCOY
Officer
40$0
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
MICHAEL MCCOYCEO
Officer
40$0
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
MICHAEL MCCOYCEO
Officer
40$0
990 for the year ended December 31, 2021: 1 people
NameTitleHours / weekCompensation
MICHAEL MCCOYCEO
Officer
40$0

Address and contacts

Address (IRS master file)
PO BOX 360331, DECATUR, GA 30036-0331
In care of
% MICHAEL MCCOY
Principal officer (990 for 2025)
MIKE MCCOY, PO BOX 360331, DECATUR, GA 30036
Signed the 990
MIKE MCCOY, PASTOR
Phone
(678) 705-1162
Return prepared by
ESKINDES ACCOUNTING AND TAX

Mission

IT IS OUR DESIRE TO BRING DELIVERANCE TO THOSE CAPTIVE TO SIN BY LIFTING UP THE SAVIOR JESUS CHRIST. TO ENCOURAGE, EDIFY AND IMPART RESTORATION TO THE BODY OF CHRIST AND CULTIVATE A SPIRIT OF WORSHIP

990 for the year ended December 31, 2025

Program accomplishments

  • TITHES AND OFFERINGS FROM MEMBERS AND NON MEMBERS OF THE CHURCH
    Expenses $58,277 · revenue $34,381

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for LIFE CENTER CORPORATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
37-1632721
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
2016
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Human services (P28)
Income (IRS master file)
$34,381

Revocation and reinstatement

Exemption revoked
May 15, 2014
Posted by the IRS
April 26, 2016
Reinstated
Effective May 15, 2014

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$34,381$58,277$0IRS
990December 2024$75,348$64,908$0IRS
990December 2023$95,886$83,503$0XML
990December 2022$92,406$120,112$0IRS
990December 2021$119,119$75,944$0XML
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 37-1632721).

Questions about LIFE CENTER CORPORATION

What is the EIN of LIFE CENTER CORPORATION?
The employer identification number (EIN) of LIFE CENTER CORPORATION is 37-1632721.
Is LIFE CENTER CORPORATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
Are donations to LIFE CENTER CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIFE CENTER CORPORATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LIFE CENTER CORPORATION 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 CENTER CORPORATION 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 CENTER CORPORATION?
The 990 for the year ended December 31, 2025 names MIKE MCCOY.
Who are the officers and directors of LIFE CENTER CORPORATION?
The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does LIFE CENTER CORPORATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $34,381, expenses of $58,277 and total assets of $0 at year end.

Other nonprofits in DECATUR

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