Nonprofit · EIN 38-3119841
LIVING WAYS FOUNDATION INC
Tax-exempt · KALAMAZOO, MI 49001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $542,347 | $398,410 | $143,937 | $3,871,757 | $30,957 | $3,840,800 |
| September 30, 2024 | 990 | $546,496 | $186,837 | $359,659 | $3,824,902 | $130,727 | $3,694,175 |
| September 30, 2023 | 990 | $535,543 | $243,677 | $291,866 | $3,587,246 | $199,036 | $3,388,210 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $10,000
- of which government grants
- $10,000
- Program service revenue
- $486,460
- Investment income
- $45,887
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,024
- Occupancy
- $4,467
- Depreciation
- $92,692
- Program services (functional)
- $335,146
- Management and general (functional)
- $63,264
Balance sheet and other
- Total assets, start of year
- $3,824,902
- Total assets, end of year
- $3,871,757
- Total liabilities, end of year
- $30,957
- Net assets, end of year
- $3,840,800
- Land, buildings and equipment
- $2,004,228
- Net assets without donor restrictions
- $3,730,840
- Net assets with donor restrictions
- $109,960
- Gross receipts
- $542,347
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1993
- State of legal domicile
- MI
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Fiorella Spalvieri | Executive Director Officer | 1 | $0 | $132,087 | $5,781 |
| Dan Conklin | Secretary Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Steve Denenfeld | Vice President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Tim Harding | Member Trustee or director | 1 | $0 | $0 | $0 |
| Laurie Jefsen | President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Mike Kenny | Member Trustee or director | 1 | $0 | $0 | $0 |
| Dawn Pantaleo | Member Trustee or director | 1 | $0 | $0 | $0 |
| Beth Paldan | Member Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| FIORELLA SPALVIERI | EXECUTIVE DIRECTOR Officer | 40 | $0 | $122,560 | $5,228 |
| DAN CONKLIN | SECRETARY / TREAS Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DAWN PANTALEO | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| LAURIE JEFSEN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| IAN BLAIR JR | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| STEVE DENENFELD | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TIM HARDING | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MIKE KENNY | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| FIORELLA SPALVIERI | EXECUTIVE DIRECTOR Officer | 40 | $0 | $119,527 | $4,787 |
| DAN CONKLIN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MARK COMINS | SECRETARY / TREAS Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LAURIE JEFSEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| IAN BLAIR JR | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| STEVE DENENFELD | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TIM HARDING | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MIKE KENNY | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 626 REED AVE, KALAMAZOO, MI 49001-2971
- In care of
- % LARRY OBRIEN
- Principal officer (990 for 2024)
- Fiorella Spalvieri, 626 Reed St, Kalamazoo, MI 49001
- Signed the 990
- Fiorella Spalvieri, Executive Director
- Phone
- (269) 343-6355
- Return prepared by
- YEO & YEO PC
Mission
Living Ways Foundation is organized to raise, receive and administer funds for the benefit of Community Living Options' operations (a 501(c)(3) exempt organization in Kalamazoo, Michigan) and to hold and maintain residential and other assets for use by Community Living Options and its clients, in fulfillment of its charitable purposes.
Program accomplishments
- Develop and support housing and related services for physically and cognitively impaired individualsExpenses $335,146 · revenue $486,460
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-3119841
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1993
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $3,871,757
- Income (IRS master file)
- $542,347
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $542,347 | $398,410 | $3,871,757 | XML |
| 990 | September 2024 | $546,496 | $186,837 | $3,824,902 | XML |
| 990 | September 2023 | $535,543 | $243,677 | $3,587,246 | XML |
| 990 | September 2022 | $513,932 | $290,821 | $3,351,633 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 38-3119841).
Questions about LIVING WAYS FOUNDATION INC
- What is the EIN of LIVING WAYS FOUNDATION INC?
- The employer identification number (EIN) of LIVING WAYS FOUNDATION INC is 38-3119841.
- Is LIVING WAYS FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to LIVING WAYS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does LIVING WAYS FOUNDATION 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 LIVING WAYS FOUNDATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING WAYS FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LIVING WAYS FOUNDATION INC?
- The 990 for the year ended September 30, 2025 names Fiorella Spalvieri.
- Who are the officers and directors of LIVING WAYS FOUNDATION INC?
- The 990 for the year ended September 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LIVING WAYS FOUNDATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $542,347, expenses of $398,410 and total assets of $3,871,757 at year end.
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