Life Navigators INC FY2021 filing

Tax-deductible

Milwaukee, WI501(c)(3)Since 1949EIN 39-0978146Revenue $2.8M in FY2021

On file with the IRSlifenavigators.org7203 W Center St, 53210-1126 · Milwaukee, WITax-exempt since Jun 1986Publicly supported charity — 170(b)(1)(A)(vi)

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To improve the quality of Life for individuals with developmental and related disabilities, their families and the community through information, education and Life planning programs.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$190K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $505K a year · 16% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$190K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $14K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$151K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
-0.3% vs prior year
Spent
$2.5M
To programs
89%
Net assets
$3.8M
By yearFY2020–FY2025
Revenue
$2.8M
FY2021-0.3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$2.8M
FY2022$3.2M
FY2023$2.2M
FY2024$3.3M
FY2025$4.6M
Expenses
$2.5M
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.5M
FY2022$2.8M
FY2023$2.4M
FY2024$2.6M
FY2025$3.2M
Net assets
$3.8M
FY2021▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.4M
FY2021$3.8M
FY2022$3.8M
FY2023$3.8M
FY2024$4.8M
FY2025$6.5M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $2.2M Management & general 3% · $78K Fundraising 8% · $204K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990; $190K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$189,661Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director-At-Large
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Vicki Spataro-Wachniak$229,496$207,147$191,223$194,817$189,661$194,655

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves lives through information, education, and life planning for individuals with disabilities and their families.

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Provided by the organization

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3 programs · $1.9M · in their own filed words · FY2021
01

Care Management Unit

Providing care management to individuals with disabilities enrolled in the family care program to develop member centered plans, provide assessment and ongoing monitoring and service authorization services. 425 members were served in this program in 2021.

$1.5Mprogram expense
02

Guardianship

Life navigators will assist any individual who requires assistance making decisions, needing an advocate and support and monitoring health and safety. For guardianship, the court determines if they are eleigible for guardianship meeting the criteria of chapter 54 under the wisconsin state statute.

$205Kprogram expense
03

Dispensing information on areas impacting persons with disabilities, providing individual, group and systems advocacy training programming, community based social opportunities and providing in-home crisis intervention services to improve the quality of life for individuals with disabilities.

$193Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 3 funders$14K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$805K
Other incomeLn 4–11$331K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.2M
Managementcol C$78K
Fundraisingcol D$204K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$4.0M
LiabilitiesLn 26$151K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$805K
Government grantsLn 1e$266K
Noncash giftsLn 1g$40K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$202K
Other incomeLn 4–11$331K
Gains on assetsLn 7$153K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$84K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$129K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$1.3M
Total assetsLn 16$4.0M
LiabilitiesLn 26$151K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 536
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$274K$129K
InvestmentsLn 11–13$1.7M$2.1M
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$3.6M$4.0M
LiabilitiesLn 26$167K$151K
Net assetsLn 32$3.4M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$214K$118K$43K$53K
Other salaries and wagesLn 7$1.5M$1.4M$20K$30K
Other employee benefitsLn 9$203K$200K−$548$3K
Payroll taxesLn 10$118K$110K$4K$5K
Legal feesLn 11b$3K$2K$25$76
Accounting feesLn 11c$33K$31K$702$984
Investment management feesLn 11f$17K$17K
Other fees for servicesLn 11g$96$68$1$27
Advertising and promotionLn 12$45K$14K$217$31K
Office expensesLn 13$15K$13K$230$2K
OccupancyLn 16$51K$49K$835$2K
TravelLn 17$24K$23K$282$1K
Conferences, conventions and meetingsLn 19$8K$7K$37$2K
InterestLn 20$212$212
Depreciation, depletion and amortizationLn 22$45K$43K$734$1K
InsuranceLn 23$24K$23K$353$657
Other expenses (24a–d)Ln 24$140K$90K$885$50K
All other expensesLn 24e$58K$46K$8K$4K
Total functional expensesLn 25$2.5M$2.2M$78K$204K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.6M$3.2M$1.4M$6.5M 990 PDF
FY2024 $3.3M$2.6M$704K$4.8M 990 PDF
FY2023 $2.2M$2.4M−$271K$3.8M 990 PDF
FY2022 $3.2M$2.8M$405K$3.8M 990 PDF
FY2021 Viewing $2.8M$2.5M$340K$3.8M 990 PDF
FY2020 $2.8M$2.4M$438K$3.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,797,914 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,049,704$804,675
I-9 Program service revenuePrior year $1,463,381$1,460,183
I-10 Investment incomePrior year $67,414$201,578
I-11 Other revenuePrior year $225,693$331,478
I-12 Total revenuePrior year $2,806,192$2,797,914
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,925,635$1,994,473
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $442,592$463,878
I-18 Total expensesPrior year $2,368,227$2,458,351
I-19 Revenue less expensesPrior year $437,965$339,563
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,797,914 across 11 lines filed
VIII-1a Federated campaigns$36,059
VIII-1e Government grants$265,677
VIII-1f All other contributions, gifts and grants$502,939
VIII-1g Noncash contributions (included above)$40,046
VIII-1h Total contributions, gifts and grants$804,675
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,460,183$1,460,183
VIII-3 Investment incomeExcluded from tax $48,931$48,931
VIII-7 Net gain or loss on sales of assetsRelated to mission $152,647$152,647
VIII-8 Net income from fundraising eventsExcluded from tax $328,525$328,525
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,953$2,953
VIII-12 Total revenueRelated to mission $1,615,783 · Unrelated business $0 · Excluded from tax $377,456$2,797,914
Part IX · Statement of functional expenses $2,458,351 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $117,551 · Management $42,745 · Fundraising $53,432$213,728
IX-7 Other salaries and wagesPrograms $1,409,890 · Management $19,958 · Fundraising $29,525$1,459,373
IX-9 Other employee benefitsPrograms $200,273 · Management −$548 · Fundraising $3,382$203,107
IX-10 Payroll taxesPrograms $109,574 · Management $3,610 · Fundraising $5,081$118,265
IX-11b Legal feesPrograms $2,425 · Management $25 · Fundraising $76$2,526
IX-11c Accounting feesPrograms $31,109 · Management $702 · Fundraising $984$32,795
IX-11f Investment management feesFundraising $17,455$17,455
IX-11g Other fees for servicesPrograms $68 · Management $1 · Fundraising $27$96
IX-12 Advertising and promotionPrograms $13,643 · Management $217 · Fundraising $31,201$45,061
IX-13 Office expensesPrograms $13,145 · Management $230 · Fundraising $1,714$15,089
IX-16 OccupancyPrograms $48,794 · Management $835 · Fundraising $1,535$51,164
IX-17 TravelPrograms $22,706 · Management $282 · Fundraising $1,326$24,314
IX-19 Conferences, conventions and meetingsPrograms $6,535 · Management $37 · Fundraising $1,546$8,118
IX-20 InterestManagement $212$212
IX-22 Depreciation, depletion and amortizationPrograms $42,865 · Management $734 · Fundraising $1,348$44,947
IX-23 InsurancePrograms $22,608 · Management $353 · Fundraising $657$23,618
IX-24 Other expenses (24a–d)Programs $89,520 · Management $885 · Fundraising $50,032$140,437
IX-24e All other expensesPrograms $46,019 · Management $7,571 · Fundraising $4,456$58,046
IX-25 Total functional expensesPrograms $2,176,725 · Management $77,849 · Fundraising $203,777$2,458,351
Part X · Balance sheet $3,960,678 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $103,468$84,287
X-2 Savings and temporary cash investmentsStart of year $170,187$44,669
X-3 Pledges and grants receivable$30,000
X-4 Accounts receivableStart of year $265,044$311,448
X-9 Prepaid expenses and deferred chargesStart of year $27,669$20,868
X-10c Land, buildings and equipment, netStart of year $1,378,483$1,333,535
X-11 Publicly traded securitiesStart of year $1,434,413$1,873,408
X-12 Other securitiesStart of year $225,181$262,463
X-16 Total assetsStart of year $3,604,445$3,960,678
X-17 Accounts payable and accrued expensesStart of year $162,227$150,672
X-26 Total liabilitiesStart of year $167,424$150,672
X-27 Net assets without donor restrictionsStart of year $3,273,129$3,557,260
X-28 Net assets with donor restrictionsStart of year $163,892$252,746
X-32 Total net assets or fund balancesStart of year $3,437,021$3,810,006
X-33 Total liabilities and net assetsStart of year $3,604,445$3,960,678
Part XI · Reconciliation of net assets $3,810,006 net assets at year end
XI-1 Total revenue$2,797,914
XI-2 Total expenses$2,458,351
XI-3 Revenue less expenses$339,563
XI-4 Net assets at start of year$3,437,021
XI-5 Net unrealized gains (losses) on investments$33,422
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,810,006

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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