2024-05-14T15:34:57-05:00 2023-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2022-07-01 931215381 LIFEWAYS INC LIFE 5418899167 702 SUNSET DRIVE ONTARIO OR 97914 STEVEN JENSEN CFO 5418239005 2024-05-13 1 STEVEN JENSEN 999009999 0 MARGARET FLOWERS P00748716 2083338965 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN JENSEN 702 SUNSET DRIVE ONTARIO OR 97914 35426073 0 X WWW.LIFEWAYS.ORG X 1994 OR WE WILL HELP PEOPLE IN OUR COMMUNITIES ACHIEVE AND MAINTAIN EMOTIONAL WELL-BEING. 7 7 335 8 -5728 0 168595 2317042 28359751 25016929 110582 -219299 205402 144923 28844330 27259595 0 0 0 0 19844604 17935801 0 0 0 7839444 6135644 27684048 24071445 1160282 3188150 25599056 22504763 10731730 4449287 14867326 18055476 X WE WILL HELP PEOPLE IN OUR COMMUNITIES ACHIEVE AND MAINTAIN EMOTIONAL WELL-BEING. 0 1 13349513 18171444 PROVIDED OUTPATIENT AND RESPITE MENTAL HEALTH SERVICES PRIMARILY TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES OF OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES. 2399488 3590242 PROVIDED RESIDENTIAL AND ACUTE MENTAL HEALTH SERVICES TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES OF OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES. 2965617 3322096 PROVIDED PREVENTION AND RECOVERY SERVICES FOR ALCOHOL AND DRUG TREATMENT, GAMBLING ADDICTIONS AND PREVENTION SERVICES, AND DOMESTIC VIOLENCE AND INTERVENTION SERVICES PRIMARILY TO THE RESIDENTS OF MALHEUR AND UMATILLA COUNTIES IN OREGON UNDER REQUIREMENTS OF OREGON REVISED STATUTES FOR COUNTIES TO PROVIDE SUCH SERVICES. 18714618 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 39 0 1 335 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X THE ORGANIZATION 5418899167 702 SUNSET DRIVE ONTARIO OR 97914 DAVE WALDO CHAIRMAN/PRESIDENT 0.50 X X 0 0 0 MIKE HANIGAN VP / VICE-CHAIRMAN 0.50 X X 0 0 0 SANDRA LARE MEDICAL DIRECTOR, RESIGNED NOVEMBER 2022 0.50 X 0 0 0 ANNE WILDE DIRECTOR, TERM ENDED APRIL 2023 0.50 X 0 0 0 CORY JAKOBSON DIRECTOR 0.50 X 0 0 0 RACHEL REYNA DIRECTOR, TERM ENDED APRIL 2023 0.50 X 0 0 0 JUDGE DAN JOYCE DIRECTOR 0.50 X 0 0 0 DENNIS BURKE DIRECTOR / FORMER INTERIM CEO 0.50 X X 0 0 0 TIMOTHY HOEKSTRA CEO 40.00 X 42146 0 0 STEVEN JENSEN CFO / CEO 40.00 X 165307 0 0 BARRY BORGER CONTROLLER / CFO 40.00 X 114460 0 0 SANDRA LARE CHIEF MEDICAL OFFICER 40.00 X 300023 0 0 RANDI NIELSEN NURSE PRACTIONER / APRN 40.00 X 205640 0 0 GEORGINA JOHNSON NURSE PRACTIONER / APRN 40.00 X 184252 0 0 KIERSTEN HOGG NURSE PRACTIONER / APRN 40.00 X 140544 0 0 ANDREA RECLA CLINICAL DIRECTOR OF INTENSIVE PATIENT SERVICES 40.00 X 135916 0 0 1288288 0 0 18 0 1 0 0 2314630 2412 2317042 PATIENT REVENUE 621400 25016929 25016929 25016929 37975 37975 138241 60171 78070 78070 -5728 83798 7849033 8106307 -257274 -257274 -257274 OTHER 621400 66853 66853 66853 27259595 25083782 -5728 -135501 261452 214182 47270 14291923 11653622 2638301 306069 241003 65066 2151055 1693762 457293 925302 728592 196710 1576973 1190879 386094 221199 94076 127123 77458 60279 17179 898855 219927 678928 838493 796199 42294 50200 46053 4147 269491 237295 32196 402097 367085 35012 601150 114123 487027 PROGRAM SUPPLIES 456227 439263 16964 WRAP-AROUND EXPENSE 412039 412039 STAFF EXPENSES 224084 153865 70219 MISCELLANEOUS 107378 52374 55004 24071445 18714618 5356827 0 5410528 8456457 1067597 1069350 2459375 1853711 243038 206595 15056635 4137985 16418518 10918650 25599056 22504763 1694028 1762973 10747 13234 9026955 2673080 10731730 4449287 X 14437299 16234989 430027 1820487 14867326 18055476 25599056 22504763 3188150 0 X X 0 1 X 1 0 X 24782014 26391935 30796582 168595 2317042 84456168 24782014 26391935 30796582 168595 2317042 84456168 84456168 49645 44968 27239 207525 116045 445422 3802 -5722 -1920 84899670 55512061 0.99480 0.99640 X 1719469 1719469 11113533 2404788 8708745 1155606 917592 238014 1068027 815605 252422 10918650 X 27319766 60171 60171 27259595 0 27259595 24131616 60171 60171 24071445 0 24071445 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 OR 2022. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 60,171. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 60,171. X 0 0 0 0 0 0 0 0 0 SANDRA LARE CHIEF MEDICAL OFFICER 300023 0 0 0 0 0 0 0 0 0 300023 0 0 0 RANDI NIELSEN NURSE PRACTIONER / APRN 205640 0 0 0 0 0 0 0 0 0 205640 0 0 0 GEORGINA JOHNSON NURSE PRACTIONER / APRN 184252 0 0 0 0 0 0 0 0 0 184252 0 0 0 STEVEN JENSEN CFO / CEO 165307 0 0 0 0 0 0 0 0 0 165307 0 0 0 PART I, LINE 3 AN OUTSIDE, INDEPENDENT CONSULTANT WAS HIRED TO DETERMINE THE CEO COMPENSATION PACKAGE. JOB FAMILIES (OFFICERS/EMPLOYEES) ARE COMPARED AGAINST A REGIONAL DATABASE CALLED PAYSCALES TO SET PAY RANGES. ALSO, AN INDEPENDENT CONSULTING COMPANY HAS BEEN CONTRACTED WITH TO REVIEW AND AUDIT CURRENT COMPENSATION PACKAGES FOR OFFICERS WITHIN THE COMPANY - NO INFORMATION REGARDING THE OUTCOME OF THIS AUDIT IS AVAILABLE AT THIS TIME. FIELD-WALDO INSURANCE AGENCIES ENTITY MORE THAN 35% OWNED BY DAVE WALDO 124855 FIELD-WALDO INSURANCE AGENCIES PROVIDES INSURANCE SERVICES TO LIFEWAYS. 0 FORM 990, PART III, LINE 3 LIFEWAYS CLOSED THE IDAHO OUTPATIENT MENTAL HEALTH LOCATION IN CALDWELL. WE ARE NO LONGER THE SERVICE PROVIDER AT THE WIDCCC (WESTERN IDAHO COMMUNITY CRISIS CENTER) IN CALDWELL. SW DISTRICT HEALTH RUNS WIDCCC, AND PATHWAYS OF IDAHO IS THEIR NEW SERVICE PROVIDER. BOTH OPERATIONS WERE CEASED DUE TO NEGATIVE CASH FLOW. WE ALSO SOLD ASPEN SPRING'S (SRTF, FORMERLY ASPEN SPRINGS PSYCHIATRIC HOSPITAL) ASSETS. IT WAS CLOSED PREVIOUSLY AND THE ASSETS SOLD IN FYE 06.30.2023. COMMUNITY COUNSELING SOLUTIONS BOUGHT THE ASSETS FROM US. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE PRESIDENT, CEO, VICE PRESIDENT AND SECRETARY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990 BEFORE FILING AND MAKES COPIES AVAILABLE TO THE BOARD OF DIRECTORS AS REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. BOARD MEMBERS ARE REQUIRED TO DISCLOSE AND DOCUMENT IN WRITING ANY CONFLICTS OF INTEREST THAT ARISE. THE BOARD REVIEWS ALL CONFLICTS OF INTEREST AND DETERMINES WHETHER OR NOT INTERESTED PARTIES MUST ABSTAIN FROM VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 AN OUTSIDE, INDEPENDENT CONSULTANT WAS HIRED TO DETERMINE THE CEO COMPENSATION PACKAGE. JOB FAMILIES (OFFICERS/EMPLOYEES) ARE COMPARED AGAINST A REGIONAL DATABASE CALLED PAYSCALES TO SET PAY RANGES. AN INDEPENDENT CONSULTING COMPANY HAS BEEN CONTRACTED WITH TO REVIEW AND AUDIT CURRENT COMPENSATION PACKAGES FOR OFFICERS WITHIN THE COMPANY; THE COMPANY WILL UTILIZE THE FINDINGS OF THE AUDIT TO ESTABLISH COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MAINTAINED AT ITS PLACE OF BUSINESS AND ARE MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE SELECTION PROCESS OR OVERSIGHT PROCESS FROM THE PRIOR YEAR.