Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2014.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
54 cents of each dollar spent went to programs.
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
3 people listed on the 990; $37K paid to officers and key staff.
James McWhinney’s $37K as President is at the 33rd percentile of top reported officer pay among 1636 $100K–1M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 1 named individual · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| James McWhinney | $37,426 | $68,602 | $68,937 | $66,785 | $63,077 | $59,640 |
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 15aNo
Programs and updates
Provides homeless individuals with training, education, recovery support, and essential drop-in services like meals and medical care.
Questions for Life Essentials Foundation
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Assistance to homeless individuals by offering meals, medical care, temporary housing, laundry services, legal services, and training and recovery programs.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2025 990, line by line.
Download 990
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $88K | $109K |
| InvestmentsLn 11–13 | $86K | $123K |
| Land, buildings, equipmentLn 10c | $30K | $30K |
| Total assetsLn 16 | $204K | $262K |
| LiabilitiesLn 26 | $5K | $2K |
| Net assetsLn 32 | $199K | $260K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $21K | $21K | ||
| Benefits paid to or for membersLn 4 | $3K | $3K | ||
| Pay of current officers, directors and key staffLn 5 | $37K | $0 | $19K | $19K |
| Pay of disqualified personsLn 6 | $36K | $36K | $0 | $0 |
| Other employee benefitsLn 9 | $4K | $4K | $0 | $0 |
| Payroll taxesLn 10 | $3K | $420 | $1K | $1K |
| Accounting feesLn 11c | $10K | $0 | $10K | $0 |
| Investment management feesLn 11f | $974 | $0 | $974 | $0 |
| Other fees for servicesLn 11g | $19K | $0 | $19K | $0 |
| Office expensesLn 13 | $575 | $288 | $287 | $0 |
| Information technologyLn 14 | $14K | $7K | $7K | $0 |
| OccupancyLn 16 | $39K | $39K | $0 | $0 |
| TravelLn 17 | $7K | $0 | $7K | $0 |
| InsuranceLn 23 | $861 | $0 | $861 | $0 |
| Other expenses (24a–d)Ln 24 | $6K | $5K | $1K | $411 |
| All other expensesLn 24e | $13K | $0 | $13K | $40 |
| Total functional expensesLn 25 | $215K | $115K | $79K | $21K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest Viewing | $276K | $215K | $60K | $260K | 990 PDF |
| FY2024 | $244K | $288K | −$44K | $199K | 990 PDF |
| FY2023 | $205K | $348K | −$143K | $243K | 990 PDF |
| FY2022 | $291K | $349K | −$58K | $391K | 990 PDF |
| FY2021 | $558K | $329K | $229K | $466K | 990 PDF |
| FY2020 | $320K | $236K | $84K | $244K | 990 PDF |
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Schedules filed Part IV
See the full FY2025 990 (6 parts)
Part I · Summary $275,772 revenue, 12 lines filed
Part VI · Governance 2 of 3 board members independent, 4 to look at
Part VIII · Statement of revenue $275,772 across 6 lines filed
Part IX · Statement of functional expenses $215,295 across 16 lines filed
Part X · Balance sheet $261,819 assets, 9 lines filed
Part XI · Reconciliation of net assets $259,840 net assets at year end
Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File
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