Living Logos
Living Logos faces consistent deficit spending despite volunteer leadership and zero liabilities.
EIN: 201948482 · Belle Fourche, SD · NTEE: X20 · Updated: 2026-03-28
Is Living Logos Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Living Logos directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Living Logos
Living Logos (EIN: 201948482) is a nonprofit organization based in Belle Fourche, SD, classified under NTEE code X20. The organization reported total revenue of $98K and total assets of $12K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Living Logos's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Living Logos with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Living Logos allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating a volunteer-led organization. This minimizes administrative costs but may limit the organization's capacity for professional growth and complex operations.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Living Logos's IRS 990 filings:
- Consistent deficit spending in recent years (e.g., 2023 expenses $90,739 vs. revenue $75,064)
- Declining revenue trend since 2021 peak ($98,930 in 2021 to $75,064 in 2023)
- Small and fluctuating asset base ($11,478 in 2023, down from $33,961 in 2021)
Strengths
The following positive indicators were identified for Living Logos:
- Zero reported liabilities across all filings, indicating no debt burden
- Consistent reporting of 0% officer compensation, suggesting volunteer leadership and low administrative overhead
- Long history of consistent IRS 990 filings (13 filings), indicating transparency and compliance
- Consistent operation for over a decade, demonstrating resilience
Frequently Asked Questions about Living Logos
Is Living Logos a legitimate charity?
Based on AI analysis of IRS 990 filings, Living Logos (EIN: 201948482) some concerns. Mission Score: 65/100. 3 red flags identified, 4 strengths noted.
How does Living Logos spend its money?
Living Logos directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Living Logos tax-deductible?
Living Logos is registered as a tax-exempt nonprofit (EIN: 201948482). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Living Logos a good charity?
Living Logos appears to be a dedicated, volunteer-led organization with a long history of operations. Its consistent deficit spending in recent years (e.g., $90,739 expenses vs. $75,064 revenue in 2023) raises concerns about long-term financial sustainability, but the absence of liabilities is a positive sign. The lack of officer compensation suggests a strong commitment to mission over personal gain.
How does Living Logos manage its finances given the deficit spending?
The organization has experienced expenses exceeding revenue in several recent periods (e.g., 2023, 2022). This suggests they may be utilizing accumulated reserves from prior years' surpluses (e.g., 2021 had $98,930 revenue vs. $84,431 expenses) or relying on non-cash contributions not fully reflected in revenue figures to cover operational gaps.
What is the trend in Living Logos's revenue?
Living Logos's revenue has fluctuated over the years. It peaked at $98,930 in 2021 but has since declined to $75,064 in 2023, indicating a recent downward trend in funding.
Filing History
IRS 990 filing history for Living Logos showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Living Logos's revenue has declined by 19.5%, moving from $93K to $75K. Total assets increased by 18.4% over the same period, from $10K to $11K. Total functional expenses rose by 3.9%, from $87K to $91K. In its most recent filing year (2023), Living Logos reported a deficit of $16K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $75K | $91K | $11K | $0 | — | — |
| 2022 | $87K | $94K | $27K | $0 | — | View 990 |
| 2021 | $99K | $84K | $34K | $0 | — | — |
| 2020 | $72K | $64K | $19K | $0 | — | View 990 |
| 2019 | $69K | $63K | $11K | $0 | — | View 990 |
| 2018 | $64K | $64K | $6K | $0 | — | View 990 |
| 2017 | $64K | $63K | $6K | $0 | — | View 990 |
| 2016 | $71K | $70K | $5K | $0 | — | View 990 |
| 2015 | $64K | $64K | $5K | $0 | — | View 990 |
| 2014 | $76K | $76K | $4K | $0 | — | View 990 |
| 2013 | $73K | $76K | $4K | $0 | — | View 990 |
| 2012 | $87K | $90K | $7K | $0 | — | View 990 |
| 2011 | $93K | $87K | $10K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $75K, expenses of $91K, and assets of $11K (revenue -14.0% year-over-year).
- 2022: Revenue of $87K, expenses of $94K, and assets of $27K (revenue -11.8% year-over-year).
- 2021: Revenue of $99K, expenses of $84K, and assets of $34K (revenue +36.9% year-over-year).
- 2020: Revenue of $72K, expenses of $64K, and assets of $19K (revenue +5.1% year-over-year).
- 2019: Revenue of $69K, expenses of $63K, and assets of $11K (revenue +8.1% year-over-year).
- 2018: Revenue of $64K, expenses of $64K, and assets of $6K (revenue +-0.0% year-over-year).
- 2017: Revenue of $64K, expenses of $63K, and assets of $6K (revenue -9.8% year-over-year).
- 2016: Revenue of $71K, expenses of $70K, and assets of $5K (revenue +9.5% year-over-year).
- 2015: Revenue of $64K, expenses of $64K, and assets of $5K (revenue -15.7% year-over-year).
- 2014: Revenue of $76K, expenses of $76K, and assets of $4K (revenue +5.0% year-over-year).
- 2013: Revenue of $73K, expenses of $76K, and assets of $4K (revenue -16.4% year-over-year).
- 2012: Revenue of $87K, expenses of $90K, and assets of $7K (revenue -6.7% year-over-year).
- 2011: Revenue of $93K, expenses of $87K, and assets of $10K.
Data Sources and Methodology
This transparency report for Living Logos is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.