Nonprofit · EIN 46-0346445
LIVE CENTER INC
Tax-exempt · LEMMON, SD 57638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,758,832 | $2,088,141 | $670,691 | $3,049,295 | $158,859 | $2,890,436 |
| June 30, 2024 | 990 | $2,485,363 | $1,926,953 | $558,410 | $2,445,848 | $226,103 | $2,219,745 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $115,510
- of which government grants
- $105,150
- Program service revenue
- $2,585,648
- Investment income
- $55,393
- Net gain from sales of assets
- $6,800
- Net income from fundraising events
- $1,930
- Other revenue
- $2,281
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $181,715
- Other salaries and wages
- $1,216,573
- Salaries, compensation and benefits (total)
- $1,786,758
- Professional fundraising fees
- $0
- Accounting fees
- $18,734
- Occupancy
- $82,874
- Travel
- $23,175
- Depreciation
- $68,404
- Program services (functional)
- $1,869,305
- Management and general (functional)
- $218,836
Balance sheet and other
- Total assets, start of year
- $2,445,848
- Total assets, end of year
- $3,049,295
- Total liabilities, end of year
- $158,859
- Net assets, end of year
- $2,890,436
- Land, buildings and equipment
- $384,327
- Net assets without donor restrictions
- $2,890,436
- Gross receipts
- $2,758,832
- Employees
- 34
- Volunteers
- 5
- Year formed
- 1978
- State of legal domicile
- SD
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 |
|---|---|---|---|---|
| JULIE PETERSON | EXECUTIVE DI Officer | 37.5 | $85,201 | $19,860 |
| JILL ANDERSON | ASSISTANT DI Officer | 37.5 | $57,504 | $15,813 |
| NEAL PINNOW | PRESIDENT Trustee or director, Officer | 0.15 | $0 | $0 |
| STEVE ANDERSON | VICE PRESIDE Trustee or director, Officer | 0.15 | $0 | $0 |
| LYNDSE SHOCKLEY | SECRETARY Trustee or director, Officer | 0.15 | $0 | $0 |
| TANNA BOLTE | TREASURER Trustee or director, Officer | 0.15 | $0 | $0 |
| BOBBI FROELICH | FUNDRAISING Trustee or director, Officer | 0.15 | $0 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JULIE PETERSON | EXECUTIVE DI Officer | 37.5 | $72,737 | $18,010 |
| JILL ANDERSON | ASSISTANT DI Officer | 37.5 | $49,269 | $13,771 |
| KELLIE FIKE | PRESIDENT Trustee or director, Officer | 0.15 | $0 | $0 |
| STEVE ANDERSON | VICE PRESIDE Trustee or director, Officer | 0.15 | $0 | $0 |
| LYNDSE SHOCKLEY | SECRETARY Trustee or director, Officer | 0.15 | $0 | $0 |
| TANNA BOLTE | TREASURER Trustee or director, Officer | 0.15 | $0 | $0 |
| NEAL PINNOW | FUNDRAISING Trustee or director, Officer | 0.15 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 59, LEMMON, SD 57638-0059
- Principal officer (990 for 2024)
- JULIE PETERSON, PO BOX 59, LEMMON, SD 57638
- Signed the 990
- JULIE PETERSON, EXECUTIVE DIRECTOR
- Phone
- (605) 374-3742
- Website
- WWW.LIVECENTERINC.COM
- Return prepared by
- KETEL THORSTENSON LLP
Mission
PRIVATE, NON-PROFIT COMMUNITY SUPPORT PROVIDER DEDICATED TO SUPPORTING PEOPLE TO ACHIEVE OPTIMAL HEALTH, PERSONAL GOALS, AND INCLUSION IN THE COMMUNITY.
Program accomplishments
- LIVE, INC. PROVIDES THE FOLLOWING SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITIES: CASE MANAGEMENT, HABILITATION TRAINING, RESIDENTIAL SERVICES, VOCATIONAL SERVICES, RECREATIONAL SERVICES AND NURSING SERVICES. LIVE, INC. STRIVES FOR EMPOWERMENT AND INCLUSION IN ALL SETTINGS AND SUPPORTS PEOPLE TO WORK, LIVE AND RECREATE IN THE COMMUNITY TO THE BEST OF EACH PERSON'S ABILITY. PEOPLE ARE SUPPORTED IN TWO GROUP HOMES AS WELL AS APARTMENTS WITHIN THE COMMUNITY AND ARE SUPERVISED AT VARIOUS BUSINESSES IN THE LEMMON AREA FOR WORK OPPORTUNITIES. EIGHTEEN (18) INDIVIDUALS WERE SUPPORTED THROUGHOUT THE YEAR.Expenses $1,869,305 · revenue $2,585,648
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
- 46-0346445
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,049,295
- Income (IRS master file)
- $2,758,832
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,758,832 | $2,088,141 | $3,049,295 | XML |
| 990 | June 2024 | $2,485,363 | $1,926,953 | $2,445,848 | XML |
| 990 | June 2023 | $1,931,680 | $1,761,731 | $1,939,963 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 46-0346445).
Questions about LIVE CENTER INC
- What is the EIN of LIVE CENTER INC?
- The employer identification number (EIN) of LIVE CENTER INC is 46-0346445.
- Is LIVE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to LIVE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVE CENTER 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 LIVE CENTER 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 LIVE CENTER 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 LIVE CENTER INC?
- The 990 for the year ended June 30, 2025 names JULIE PETERSON.
- Who are the officers and directors of LIVE CENTER INC?
- The 990 for the year ended June 30, 2025 lists 7 people; 2 received compensation from the organization, the highest $85,201 (JULIE PETERSON, EXECUTIVE DI).
- How much revenue does LIVE CENTER INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,758,832, expenses of $2,088,141 and total assets of $3,049,295 at year end.
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