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

$98KRevenue
$12KAssets
65/100Mission Score (Good)
X20
Living Logos Financial Summary
MetricValue
Total Revenue$98K
Total Expenses$91K
Program Spending85%
Net Assets$11K
Transparency Score65/100

Search Intent Cockpit

Living Logos Form 990, Revenue, CEO Pay, and IRS Filing Signals

Living Logos is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Living Logos in one place.

Form 990 Filing Summary

13 filing years are available, with latest revenue of $75K and expenses of $91K.

Revenue and Expenses

Living Logos reported $75K in revenue and $91K in expenses, a deficit of $16K.

Executive Compensation

Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.

Charity Score and Red Flags

65/100 mission score, 3 red flags, and 4 strengths are shown from structured and AI review.

Is Living Logos Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

IRS 990 Data Cockpit

Where the Money Comes From and Where It Goes

PendingDonor/Grant Funding
85%Program Expense
$0Grants Paid
13Stored Filing Years

Revenue Source Mix

Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.

Expense Deployment

Living Logos Expense Deployment
Program services$77K (85%)

Across stored filings, Living Logos shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.

Decision Cockpit

One-Stop Donor, Research, and Peer Context Hub

Living Logos Donor Decision Matrix
Decision LensSignalWhat to Inspect Next
LegitimacySome ConcernsGood filing record; 3 red flags identified
Mission spend85% to programsExcellent
Financial durabilityGrade C13 stored filing years
Peer contextCompare with River Of Life Community ChurchSouth Dakota and Religion context

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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.

Organization Overview

21Years Operating
MicroSize Classification
13Years of Filings
MixedRevenue Trajectory

Living Logos is a micro nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.8%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$75K
Total Expenses$91K
Surplus / Deficit$-15,675
Total Assets$11K
Net Assets$11K
Operating Margin-20.9%
Months of Reserves1.5 months

Financial Health Grade: C

In 2023, Living Logos reported a deficit of $16K with expenses exceeding revenue, holds 1.5 months of operating reserves (limited).

Financial Trends

Over 13 years of filings (2011–2023), Living Logos's revenue has declined at a compound annual growth rate (CAGR) of -1.8%.

YearRevenue ChangeExpense ChangeAsset Change
2023-14.0%-3.5%-57.7%
2022-11.8%+11.4%-20.0%
2021+36.9%+31.9%+74.5%
2020+5.1%+1.1%+73.1%
2019+8.1%-0.9%+93.3%

IRS Tax-Exempt Classification

IRS Classification Codes7000
IRS Ruling Date2005

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Living Logos demonstrates consistent, albeit modest, financial activity over the past decade. The organization's revenue has fluctuated, with the latest reported revenue at $75,064 in 2023, a decrease from $98,930 in 2021. A notable trend is that expenses have frequently exceeded revenue in recent years, such as in 2023 where expenses were $90,739 against $75,064 in revenue, and in 2022 with $94,059 in expenses against $87,251 in revenue. This indicates a pattern of deficit spending, which could impact long-term financial stability if not addressed. The organization maintains a relatively small asset base, with $11,478 in assets in 2023, and has consistently reported zero liabilities, which is a positive indicator of financial solvency in terms of debt. However, the consistent deficit spending suggests that the organization may be drawing down on reserves or relying on prior year surpluses to cover operational costs. The absence of officer compensation reported across all filings suggests a volunteer-driven leadership, which can be a strength in terms of minimizing administrative overhead, but also raises questions about the capacity for growth and professional management. Given the available data, a detailed breakdown of spending efficiency (program vs. admin vs. fundraising) is not explicitly provided in the summary. However, the consistent reporting of zero officer compensation points to a lean administrative structure. The organization's transparency is good in terms of filing its 990s consistently, but without more detailed expense categories, a full assessment of spending efficiency is challenging. The overall financial health appears stable but with a concerning trend of expenses exceeding revenue in recent periods.

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.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$75KTotal Revenue
$91KTotal Expenses
$11KTotal Assets
$11KNet Assets
  • The organization reported a deficit of $16K, with expenses exceeding revenue.

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?

Living Logos (EIN: 201948482) is a registered tax-exempt nonprofit based in South Dakota. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $98K. 3 red flags identified. 4 strengths noted. Financial health grade: C.

How does Living Logos spend its money?

Living Logos directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

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.

What percentage of Living Logos's spending goes to programs?

Living Logos directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Living Logos compare to similar nonprofits?

With a transparency score of 65/100 (Good), Living Logos is above average for NTEE category X20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Living Logos located?

Living Logos is headquartered in Belle Fourche, South Dakota and files with the IRS under EIN 201948482. It is classified under NTEE code X20.

How many years of IRS 990 filings does Living Logos have?

Living Logos has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $98K in total revenue.

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.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
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.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Living Logos:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

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.

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