2025-03-05T11:09:05-06:00 2024-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2023-07-01 931215381 LIFEWAYS INC LIFE 5418899167 702 SUNSET DRIVE ONTARIO OR 97914 STEVEN JENSEN CEO 5418239005 2025-02-26 1 0 MARGARET FLOWERS P00748716 2083338965 2025-02-26 2023 2025-03-06 01:10:19Z STEVEN JENSEN 702 SUNSET DRIVE ONTARIO OR 97914 29806673 0 X WWW.LIFEWAYS.ORG X 1994 OR WE WILL HELP PEOPLE IN OUR COMMUNITIES ACHIEVE AND MAINTAIN EMOTIONAL WELL-BEING. 4 4 317 4 -203544 0 2317042 1115464 25016929 28353270 -219299 205285 144923 -99969 27259595 29574050 0 0 0 0 17935801 18606452 0 0 0 6135644 6921079 24071445 25527531 3188150 4046519 22504763 26544309 4449287 4442314 18055476 22101995 WE WILL HELP PEOPLE IN OUR COMMUNITIES ACHIEVE AND MAINTAIN EMOTIONAL WELL-BEING. 0 0 13480258 20539959 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. 2649838 4058204 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. 3865829 3755107 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. 19995925 1 1 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 54 0 1 317 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 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 DENNIS BURKE VICE PRESIDENT/SECRETARY/TREASURER 0.50 X X 0 0 0 MIKE HANIGAN DIRECTOR 0.50 X 0 0 0 CORY JAKOBSON DIRECTOR 0.50 X 0 0 0 STEVEN JENSEN CEO 40.00 X 126082 0 23071 BARRY BORGER CONTROLLER / CFO 40.00 X 111531 0 14345 RANDI NIELSEN NURSE PRACTIONER / APRN 40.00 X 172788 0 17136 GEORGINA JOHNSON NURSE PRACTIONER / APRN 40.00 X 147146 0 15148 ANDREA RECLA CLINICAL DIRECTOR OF INTENSIVE OUTPATIENT SERVICES 40.00 X 137223 0 24266 KIERSTEN HOGG NURSE PRACTIONER / APRN 40.00 X 133261 0 28871 OSCAR HERNANDEZ CRISIS SUPERVISOR 40.00 X 123083 0 26041 951114 0 148878 15 0 1 0 INJURY CARE EMS 4850 NROSEPOINT WAY SUITE 100 BOISE ID 83713 MEDICAL EMERGENCY SERVICES 180997 DR ROBERTO NEGRON 413 N ALLUMBAUGH ST SUITE 101 BOISE ID 83704 PSYCHIATRIST 176000 EDOZIE AGBUNNORH 2435 W CRENSHAW ST KUNA ID 83634 HEALTHCARE 164025 DIVINA OLIVER 582 WATER GROVE DR EAGLE ID 83616 HEALTHCARE CONSULTANT 128887 4 1115235 229 1115464 PATIENT REVENUE 621400 28232457 28232457 120813 120813 28353270 198224 198224 132654 232623 -99969 -99969 -203544 103575 7061 0 7061 7061 7061 29574050 28353270 -203544 308860 320183 268637 51546 14422190 12269356 2152834 394041 301202 92839 2383129 1821646 561483 1086909 830826 256083 118843 118843 1770790 1455385 315405 216277 87846 128431 64005 53460 10545 919346 258735 660611 959140 896110 63030 151931 131827 20104 67489 60490 6999 375252 358340 16912 659917 126887 533030 PROGRAM SUPPLIES 574381 566471 7910 BAD DEBT EXPENSE 426678 426678 WRAP-AROUND EXPENSE 318031 318031 STAFF EXPENSES 234416 190664 43752 64583 12 64571 25527531 19995925 5531606 0 8456457 12174803 1069350 1084759 1853711 1987116 206595 261070 14688939 3678628 10918650 11010311 0 26250 22504763 26544309 1762973 1892994 13234 2673080 2549320 4449287 4442314 X 16234989 20583672 1820487 1518323 18055476 22101995 22504763 26544309 4046519 0 X X 0 1 X 1 1 1 X 26391935 30796582 168595 2317042 1115464 60789618 26391935 30796582 168595 2317042 1115464 60789618 60789618 44968 27239 207525 116045 330878 726655 3802 -5722 -203544 -205464 61310809 82842106 0.99150 0.99480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1785989 1785989 11612717 2705451 8907266 1290233 973177 317056 11010311 X 29806673 232623 232623 29574050 0 29574050 25760154 232623 232623 25527531 0 25527531 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 2024 OR 2023. 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 232,623. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 232,623. X 0 0 0 0 0 0 0 0 0 RANDI NIELSEN NURSE PRACTIONER / APRN 172788 0 0 0 0 0 0 0 17136 0 189924 0 0 0 GEORGINA JOHNSON NURSE PRACTIONER / APRN 147146 0 0 0 0 0 0 0 15148 0 162294 0 0 0 KIERSTEN HOGG NURSE PRACTIONER / APRN 133261 0 0 0 0 0 0 0 28871 0 162132 0 0 0 ANDREA RECLA CLINICAL DIRECTOR OF INTENSIVE OUTPA 137223 0 0 0 0 0 0 0 24266 0 161489 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 141139 FIELD-WALDO INSURANCE AGENCIES PROVIDES INSURANCE SERVICES TO LIFEWAYS. 0 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.