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Changing Lives S&P Llc

Victor T Pernell Mbr
  • Columbus, GA
  • Tax-exempt since Oct. 2017
  • EIN: 81-1624165

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Youth Development / Youth Development Programs, Other (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$917k (2023)

Expenses
$893k (2023)

Total Assets
$82.1k (2023)

Total Liabilities
$312k (2023)

Source: Form 990 tax filings from 2016 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$917,051
Expenses
$892,848
Net Income
$24,203
Net Assets
-$230,349
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $915,757
99.9%
Investment Income $1,294
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $76,430
8.6%
Professional Fundraising Fees $0
Other Salaries and Wages $489,549
54.8%
Assets/Debt
Total Assets $82,114
Total Liabilities $312,463
Net Assets -$230,349
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $38,301 $0 $0
Victor Pernell (Ceo) $38,129 $0 $0

Document Links

990
Filed on Sept. 18, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$679,973
Expenses
$823,069
Net Income
-$143,096
Net Assets
-$254,552
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $679,973
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $104,000
12.6%
Professional Fundraising Fees $0
Other Salaries and Wages $393,923
47.9%
Assets/Debt
Total Assets $77,454
Total Liabilities $332,006
Net Assets -$254,552
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $52,000 $0 $0
Victor Pernell (Ceo) $52,000 $0 $0

Document Links

990
Filed on Sept. 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$870,668
Expenses
$975,882
Net Income
-$105,214
Net Assets
-$111,454
Notable Sources of Revenue Percent of Total Revenue
Contributions $63,582
7.3%
Program Services $811,485
93.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$4,399
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $173,500
17.8%
Professional Fundraising Fees $0
Other Salaries and Wages $415,200
42.5%
Assets/Debt
Total Assets $150,244
Total Liabilities $261,698
Net Assets -$111,454
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $86,750 $0 $0
Victor Pernell (Ceo) $86,750 $0 $0

Document Links

990
Filed on Nov. 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$961,763
Expenses
$986,429
Net Income
-$24,666
Net Assets
-$6,240
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $963,147
> 100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,384
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $128,000
13.0%
Professional Fundraising Fees $0
Other Salaries and Wages $453,773
46.0%
Assets/Debt
Total Assets $251,455
Total Liabilities $257,695
Net Assets -$6,240
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $64,000 $0 $0
Victor Pernell (Ceo) $64,000 $0 $0

Document Links

990
Filed on Nov. 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$891,748
Expenses
$920,855
Net Income
-$29,107
Net Assets
$18,426
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $891,748
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $103,500
11.2%
Professional Fundraising Fees $0
Other Salaries and Wages $451,106
49.0%
Assets/Debt
Total Assets $107,535
Total Liabilities $89,109
Net Assets $18,426
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $53,000 $0 $0
Victor Pernell (Ceo) $50,500 $0 $0

Document Links

990
Filed on Sept. 8, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$828,361
Expenses
$784,154
Net Income
$44,207
Net Assets
$43,705
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $828,361
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $98,000
12.5%
Professional Fundraising Fees $0
Other Salaries and Wages $392,381
50.0%
Assets/Debt
Total Assets $103,101
Total Liabilities $59,396
Net Assets $43,705
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $49,000 $0 $0
Victor Pernell (Ceo) $49,000 $0 $0

Document Links

990
Filed on March 25, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$457,594
Expenses
$430,986
Net Income
$26,608
Net Assets
$26,608
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $457,594
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $31,400
7.3%
Professional Fundraising Fees $0
Other Salaries and Wages $198,481
46.1%
Assets/Debt
Total Assets $26,608
Total Liabilities $0
Net Assets $26,608
Compensation
Key Employees and Officers Compensation Related Other
Curtis Stephens (Ceo) $15,700 $0 $0
Victor Pernell (Ceo) $15,700 $0 $0

Document Links

990
Filed on June 8, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$124,961
Expenses
$138,199
Net Income
-$13,238
Net Assets
-$13,237
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $124,961
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $1
Total Liabilities $13,238
Net Assets -$13,237

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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