Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 81-0455476

LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED

Also known as LIFTT

Tax-exempt · BILLINGS, MT 59102

Financials

$3.5M$3.1M2022$3.7M$3.6M2023$3.7M$3.8M2024
Revenue Expenses · by fiscal year end
Financials of LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$3,719,988$3,823,271-$103,283$2,131,825$288,663$1,843,162
September 30, 2024990$3,666,544$3,644,213$22,331$2,011,160$144,716$1,866,444
September 30, 2023990$3,520,328$3,092,646$427,682$1,974,957$150,726$1,824,231
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$619,714
of which government grants
$520,300
Program service revenue
$3,072,334
Investment income
$22,940
Other revenue
$5,000

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$112,505
Other salaries and wages
$2,515,999
Salaries, compensation and benefits (total)
$3,117,757
Professional fundraising fees
$0
Legal fees
$3,559
Accounting fees
$7,349
Occupancy
$163,769
Travel
$41,985
Depreciation
$154,115
Program services (functional)
$3,300,265
Management and general (functional)
$506,844
Fundraising (functional)
$16,162

Balance sheet and other

Total assets, start of year
$2,011,160
Total assets, end of year
$2,131,825
Total liabilities, end of year
$288,663
Net assets, end of year
$1,843,162
Land, buildings and equipment
$1,256,341
Net assets without donor restrictions
$1,843,162
Gross receipts
$3,719,988
Employees
198
Year formed
1997
State of legal domicile
MT

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.

NameTitleHours / weekCompensationOther / benefits
CARLOS RAMALHOEXEC DIR
Trustee or director, Officer
40$109,234$3,271
KATIE DAYVICE-CHAIR
Trustee or director, Officer
2$0$0
GARRETT MILLSCHAIR
Trustee or director, Officer
2$0$0
KIM WILKERSECRETARY
Trustee or director, Officer
2$0$0
ERICA YAKAWICHTREASURER
Trustee or director, Officer
2$0$0
990 for the year ended September 30, 2024: 4 people
NameTitleHours / weekCompensationOther / benefits
CARLOS RAMALHOEXEC DIR/SEC
Trustee or director, Officer
40$102,000$3,060
DEBRA ACOSTATREASURER
Trustee or director, Officer
–$45,560$1,170
KAREN ANDERSONCHAIR
Trustee or director, Officer
–$0$0
KATIE DAYVICE-CHAIR
Trustee or director, Officer
–$0$0
990 for the year ended September 30, 2023: 7 people
NameTitleHours / weekCompensation
CARLOS RAMALHOEXECUTIVE DI
Officer
40$83,421
DEBRA ACOSTADIRECTOR
Trustee or director
2$0
KAREN ANDERSONSECRETARY
Trustee or director, Officer
2$0
KATIE DAYDIRECTOR
Trustee or director
2$0
PAULA MCMAHONTREASURER
Trustee or director, Officer
2$0
VACANTCHAIR
Trustee or director, Officer
–$0
VACANTVICE CHAIR
Trustee or director, Officer
–$0

Address and contacts

Address (IRS master file)
1241 CRAWFORD DR, BILLINGS, MT 59102-2442
In care of
% LORI B MILLER
Principal officer (990 for 2024)
CARLOS RAMALHO, 1201 GRAND AVE 1, BILLINGS, MT 59102
Signed the 990
CARLOS RAMALHO, EXEC DIR
Phone
(406) 294-5193
Website
LIFFT.ORG
Return prepared by
SALLY M HENSEL CPA PC

Mission

PROVIDE ASSISTANCE TO PEOPLE WITH DIABILITIES SO THAT THEY CAN LIVE INDEPENDENTLY.

990 for the year ended September 30, 2025

Program accomplishments

  • PROVIDE TRAINED HOUSEHOLD HELP, INDEPENDENT LIVING SKILLS, EDUCATION, EQUIPMENT AND RENOVATIONS FOR THOSE WITH DISABILITIES.
    Expenses $3,300,265 · revenue $3,423,629

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 yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
81-0455476
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
1993
Accounting year ends
September
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P80Z)
Assets (IRS master file)
$2,131,825
Income (IRS master file)
$3,719,988

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$3,719,988$3,823,271$2,131,825XML
990September 2024$3,666,544$3,644,213$2,011,160XML
990September 2023$3,520,328$3,092,646$1,974,957XML
990September 2022$3,005,682$2,790,044$1,483,163IRS
990September 2021–––IRS
990September 2020–––IRS
990September 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 81-0455476).

Questions about LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED

What is the EIN of LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED?
The employer identification number (EIN) of LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED is 81-0455476.
Is LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
Are donations to LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED 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 INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED 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 INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED 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 INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED?
The 990 for the year ended September 30, 2025 names CARLOS RAMALHO.
Who are the officers and directors of LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED?
The 990 for the year ended September 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $109,234 (CARLOS RAMALHO, EXEC DIR).
How much revenue does LIVING INDEPENDENTLY FOR TODAY & TOMORROW INCORPORATED have?
On its 990 for the year ended September 30, 2025 it reported revenue of $3,719,988, expenses of $3,823,271 and total assets of $2,131,825 at year end.

Other nonprofits in BILLINGS

All nonprofits in BILLINGS · Montana · Human services