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Nonprofit · EIN 45-3265446

LIFE CIRCLE

Tax-exempt · SANTA FE, NM 87505

Financials

$229K$192K2023$425K$313K2024
Revenue Expenses · by fiscal year end
Financials of LIFE CIRCLE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$425,332$312,931$112,401$185,521$2,927$182,594
December 31, 2023990$228,514$192,225$36,289$70,672$228$70,444
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$180,734
Program service revenue
$244,541
Investment income
$57
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$69,375
Other salaries and wages
$134,633
Salaries, compensation and benefits (total)
$221,247
Professional fundraising fees
$0
Accounting fees
$3,651
Occupancy
$57,731
Travel
$371
Program services (functional)
$229,367
Management and general (functional)
$41,295
Fundraising (functional)
$42,269

Balance sheet and other

Total assets, start of year
$70,672
Total assets, end of year
$185,521
Total liabilities, end of year
$2,927
Net assets, end of year
$182,594
Net assets without donor restrictions
$167,594
Net assets with donor restrictions
$15,000
Gross receipts
$425,332
Employees
9
Year formed
2011
State of legal domicile
NM

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Lea VanMerkestynExecutive Director
Key employee, Highest-paid employee
40$69,375
Michael MunsonPresident
Trustee or director, Officer
4$0
Marcia PrefountaineSecretary
Trustee or director, Officer
1$0
Terry DuddingTreasurer
Trustee or director, Officer
4$0
Kimberly BergeDirector
Trustee or director
10$0
Cindy RinaldiDirector
Trustee or director
6$0
June TapiaDirector
Trustee or director
4$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
Lea VanMerkestynExecutive Director
Key employee
40$62,500
Michael MunsonPresident
Trustee or director, Officer
4$0
Celia OwensSecretary
Trustee or director, Officer
1$0
Terry DuddingTreasurer
Trustee or director, Officer
4$0
Kimberly BergeDirector
Trustee or director
10$0
Julie ReigerDirector
Trustee or director
4$0
Cindy RinaldiDirector
Trustee or director
6$0
June TapiaDirector
Trustee or director
4$0

Address and contacts

Address (IRS master file)
1800 ESPINACITAS ST STE A, SANTA FE, NM 87505-4331
In care of
% MICHAEL MUNSON
Mailing address (990-N for 2017)
PO Box 6022, Santa Fe NM 87502
Principal officer (990 for 2024)
Michael Munson, PO Box 6022, Santa Fe, NM 87502
Principal officer (990-N for 2017)
Michael Munson, 21 East Wildflower, Santa Fe NM 87506
Signed the 990
Michael Munson, President
Phone
(505) 690-3323
Return prepared by
Rainbow Bridge Services LLC

Mission

Our mission is to be a place to turn to for elders and their families to balance the many needs associated with aging. Life Circles Adult Day Center includes programming for elders living with dementia and elders who require support services to enhance their daily lives.

990 for the year ended December 31, 2024

Program accomplishments

  • Our mission is to be a place to turn to for elders and their families to balance the many needs associated with aging. Life Circles focus is to enhance the well-being of our clients as we provide socialization and daily joy for them while simultaneously providing respite for family caregivers. Life Circle Adult Day Center includes programming for elders living with dementia and elders who require support services to enhance their daily lives. Trained and loving staff provide client engagement by utilizing individual and group activities that meet the physical, cognitive, emotional, and spiritual needs of our aging elders. In 2024 the number of hours served was 16,028 meeting the needs of 43 families.
    Expenses $229,367 · grants $158,622 · revenue $244,541

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-3265446
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
2012
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E91)
Assets (IRS master file)
$185,521
Income (IRS master file)
$425,332

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$425,332$312,931$185,521IRS
990December 2023$228,514$192,225$70,672XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-N for 2017
Officer: Michael Munson
December 31, 2017≤ $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 45-3265446).

Questions about LIFE CIRCLE

What is the EIN of LIFE CIRCLE?
The employer identification number (EIN) of LIFE CIRCLE is 45-3265446.
Is LIFE CIRCLE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
Are donations to LIFE CIRCLE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIFE CIRCLE 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 CIRCLE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LIFE CIRCLE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of LIFE CIRCLE?
The 990 for the year ended December 31, 2024 names Michael Munson.
Who are the officers and directors of LIFE CIRCLE?
The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $69,375 (Lea VanMerkestyn, Executive Director).
How much revenue does LIFE CIRCLE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $425,332, expenses of $312,931 and total assets of $185,521 at year end.

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