Nonprofit · EIN 81-1624165
CHANGING LIVES S&P LLC
Also known as VICTOR T PERNELL MBR
Tax-exempt · COLUMBUS, GA 31907
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $952,607 | $929,723 | $22,884 | $96,655 | $314,161 | -$217,506 |
| December 31, 2024 | 990 | $946,000 | $956,466 | -$10,466 | $81,910 | $322,725 | -$240,815 |
| December 31, 2023 | 990 | $917,051 | $892,848 | $24,203 | $82,114 | $312,463 | -$230,349 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $951,582
- Investment income
- $0
- Other revenue
- $1,025
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $84,000
- Other salaries and wages
- $466,759
- Salaries, compensation and benefits (total)
- $610,645
- Professional fundraising fees
- $0
- Accounting fees
- $19,473
- Occupancy
- $112,524
- Travel
- $21
- Depreciation
- $2,198
- Program services (functional)
- $874,940
- Management and general (functional)
- $54,783
Balance sheet and other
- Total assets, start of year
- $81,910
- Total assets, end of year
- $96,655
- Total liabilities, end of year
- $314,161
- Net assets, end of year
- -$217,506
- Land, buildings and equipment
- $5,000
- Gross unrelated business income
- $1,025
- Gross receipts
- $952,607
- Employees
- 44
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- GA
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 |
|---|---|---|---|
| CURTIS STEPHENS | CEO Officer | 40 | $41,500 |
| VICTOR PERNELL | CEO Officer | 20 | $41,500 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURTIS STEPHENS | CEO Officer | 40 | $36,500 |
| VICTOR PERNELL | CEO Officer | 20 | $36,500 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURTIS STEPHENS | CEO Officer | 40 | $38,301 |
| VICTOR PERNELL | CEO Officer | 20 | $38,129 |
Address and contacts
- Address (IRS master file)
- 3575 MACON ROAD, COLUMBUS, GA 31907-8200
- Principal officer (990 for 2025)
- CURTIS STEPHENS, 3575 MACON ROAD, COLUMBUS, GA 31906
- Signed the 990
- VICTOR PERNELL, CEO
- Phone
- (706) 570-8074
- Return prepared by
- MCCONNELL & JONES LLP
Mission
TO IMPROVE THE LIVES OF AT RISK YOUTH BY TEACHING STRUCTURE AND PROVIDING THERAPY, ENABLING THEM TO LEAD SUCCESSFUL LIVES, SAVING LIVES, CHANGING LIVES AND PRODUCING FUTURE LEADERS.
Program accomplishments
- TO IMPROVE THE LIVES OF AT RISK YOUTH BY TEACHING STRUCTURE AND PROVIDING THERAPY, ENABLING THEM TO LEAD SUCCESSFUL LIVES, SAVING LIVES, CHANGING LIVES AND PRODUCING FUTURE LEADERS. SERVED AN AVERAGE OF 13 BOYS PER MONTH. MAINTAINED TWO HOMES FOR BOYS. PROVIDED QUALITY IN HOME CARE AND NUTURING ATMOSPHERE BY QUALIFIED STAFF. PROVIDED INDIVIDUAL COUNSELING WITH A CERTIFIED THERAPIST. PROVIDED INDEPENDENT LIVING SKILLS FOR THOSE YOUTH AGES OF 12 TO 18 YEARS OF AGE; GROUP THERAPY; COGNITIVE BEHAVIORAL THERAPY GROUPS, DIALECTICAL BEHAVIORAL THERAPY GROUPS AND SOCIAL SKILLS GROUPS FOR ALL YOUTH.Expenses $874,940 · revenue $951,582
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
- 81-1624165
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $96,655
- Income (IRS master file)
- $952,607
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $952,607 | $929,723 | $96,655 | XML |
| 990 | December 2024 | $946,000 | $956,466 | $81,910 | XML |
| 990 | December 2023 | $917,051 | $892,848 | $82,114 | XML |
| 990 | December 2022 | $679,973 | $823,069 | $77,454 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 81-1624165).
Questions about CHANGING LIVES S&P LLC
- What is the EIN of CHANGING LIVES S&P LLC?
- The employer identification number (EIN) of CHANGING LIVES S&P LLC is 81-1624165.
- Is CHANGING LIVES S&P LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to CHANGING LIVES S&P LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANGING LIVES S&P LLC 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 CHANGING LIVES S&P LLC 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 CHANGING LIVES S&P LLC 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 CHANGING LIVES S&P LLC?
- The 990 for the year ended December 31, 2025 names CURTIS STEPHENS.
- Who are the officers and directors of CHANGING LIVES S&P LLC?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $41,500 (CURTIS STEPHENS, CEO).
- How much revenue does CHANGING LIVES S&P LLC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $952,607, expenses of $929,723 and total assets of $96,655 at year end.
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