Nonprofit · EIN 71-0451006
INDEPENDENT LIVING INC
Tax-exempt · FORT SMITH, AR 72917
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $76,329 | $75,804 | $525 | $793,182 | $1,732,399 | -$939,217 |
| June 30, 2025 | 990 | $151,527 | $152,910 | -$1,383 | $783,401 | $1,723,143 | -$939,742 |
| June 30, 2024 | 990 | $145,368 | $167,476 | -$22,108 | $726,522 | $1,664,881 | -$938,359 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $75,823
- Investment income
- $506
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $4,953
- Salaries, compensation and benefits (total)
- $6,045
- Professional fundraising fees
- $0
- Occupancy
- $35,965
- Depreciation
- $22,611
- Program services (functional)
- $75,804
Balance sheet and other
- Total assets, start of year
- $783,401
- Total assets, end of year
- $793,182
- Total liabilities, end of year
- $1,732,399
- Net assets, end of year
- -$939,217
- Land, buildings and equipment
- $556,761
- Net assets without donor restrictions
- -$939,217
- Gross receipts
- $76,329
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1973
- State of legal domicile
- AR
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 | From related orgs |
|---|---|---|---|---|
| KATIE RAINES | EXECUTIVE DIRECTOR - BOST Officer | 5 | $0 | $215,333 |
| VERLYNE G MILLER | DIRECTOR OF FINANCE - BOST Officer | 5 | $0 | $104,103 |
| CATHI MCMAHAN | PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| KIRBY COCKRUM | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| JAKE SIBLEY | TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| SUSAN HINSHAW | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| ASHELY WISDOM | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| BRANDON O'NEAL | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| CHRIS HENDRICK | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| JENNIFER JOHNSON | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| KENNETH TURNER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| KIMBERLY MOLINARO | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| LARRY ZIGERELLI | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| LEEANN NEIDECKER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| MARIE HOLLAND | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY ANN ARNOLD | BOARD MEMBER Trustee or director | 0.1 | $0 |
| RICH GREEN | BOARD MEMBER Trustee or director | 0.1 | $0 |
| TAMMY CHASE | BOARD MEMBER Trustee or director | 0.1 | $0 |
| TRAVIS NEER | BOARD MEMBER Trustee or director | 0.1 | $0 |
990 for the year ended June 30, 2025: 19 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KATIE RAINES | EXECUTIVE DIRECTOR - BOST Officer | 5 | $0 | $202,127 |
| VERLYNE G MILLER | DIRECTOR OF FINANCE - BOST Officer | 5 | $0 | $89,404 |
| CATHI MCMAHAN | PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| KIRBY COCKRUM | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| JAKE SIBLEY | TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| SUSAN HINSHAW | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| ASHELY WISDOM | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| BRANDON O'NEAL | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| CHRIS HENDRICK | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| JENNIFER JOHNSON | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| KENNETH TURNER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| KIMBERLY MOLINARO | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| LARRY ZIGERELLI | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| LEEANN NEIDECKER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| MARIE HOLLAND | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| MARY ANN ARNOLD | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| RICH GREEN | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| TAMMY CHASE | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| TRAVIS NEER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KATIE RAINES | EXECUTIVE DIRECTOR - BOST Key employee | 5 | $0 | $230,854 |
| TAMMY CHASE | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| KEN TURNER | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| SUSAN BILLINGSLY | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| ROGER YOUNG | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| LARRY ZIGERELLI | TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| RICK GREEN | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| CATHI MCMAHAN | PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| KIMBERLY MOLINARO | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
| JENNIFER JOHNSON | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 11495, FORT SMITH, AR 72917-1495
- In care of
- % STEPHANIE MEALER
- Principal officer (990 for 2025)
- VERLYNE G MILLER, PO BOX 11495, FORT SMITH, AR 72917
- Signed the 990
- VERLYNE G MILLER, DIRECTOR OF FINANCE
- Phone
- (479) 478-5606
- Return prepared by
- LITTLE SHANEYFELT MARSHALL & CO PA
Mission
TO ESTABLISH PLACES OF RESIDENCE FOR ADULTS WHO ARE DEVELOPMENTALLY DISABLED SO AS TO ENABLE THEM TO HAVE AVAILABLE AN ENVIRONMENT WHICH IS CONDUSIVE TO THEIR BECOMING AND REMAINING PRODUCTIVE MEMBERS IN SOCIETY.
Program accomplishments
- FURNISH HUD HOUSING FOR THE DEVELOPMENTALLY DISABLED.Expenses $75,804 · revenue $76,329
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 71-0451006
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $793,182
- Income (IRS master file)
- $76,329
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $76,329 | $75,804 | $793,182 | XML |
| 990 | June 2025 | $151,527 | $152,910 | $783,401 | XML |
| 990 | June 2024 | $145,368 | $167,476 | $726,522 | XML |
| 990 | June 2023 | $137,251 | $167,839 | $731,215 | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | 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 71-0451006).
Questions about INDEPENDENT LIVING INC
- What is the EIN of INDEPENDENT LIVING INC?
- The employer identification number (EIN) of INDEPENDENT LIVING INC is 71-0451006.
- Is INDEPENDENT LIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to INDEPENDENT LIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INDEPENDENT LIVING 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 INDEPENDENT LIVING INC 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 INDEPENDENT LIVING INC 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 INDEPENDENT LIVING INC?
- The 990 for the year ended December 31, 2025 names VERLYNE G MILLER.
- Who are the officers and directors of INDEPENDENT LIVING INC?
- The 990 for the year ended December 31, 2025 lists 19 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENT LIVING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $76,329, expenses of $75,804 and total assets of $793,182 at year end.
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