Lowther Building Fund Inc
EIN: 452492745 · Emporia, KS · NTEE: B99
| Metric | Value |
|---|---|
| Total Revenue | $265K |
| Total Expenses | $264K |
| Net Assets | $427K |
Is Lowther Building Fund Inc Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Lowther Building Fund Inc
Lowther Building Fund Inc (EIN: 452492745) is a nonprofit organization based in Emporia, KS, classified under NTEE code B99. The organization reported total revenue of $265K and total assets of $553K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lowther Building Fund Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lowther Building Fund Inc is a small nonprofit that has been operating for 13 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 1.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $236K |
| Total Expenses | $264K |
| Surplus / Deficit | $-27,876 |
| Total Assets | $598K |
| Total Liabilities | $171K |
| Net Assets | $427K |
| Operating Margin | -11.8% |
| Debt-to-Asset Ratio | 28.6% |
| Months of Reserves | 27.2 months |
Financial Health Grade: B
In 2023, Lowther Building Fund Inc reported a deficit of $28K with expenses exceeding revenue, holds 27.2 months of operating reserves (strong position), has a debt-to-asset ratio of 28.6% (moderate leverage).
Financial Trends
Over 12 years of filings (2012–2023), Lowther Building Fund Inc's revenue has grown at a compound annual growth rate (CAGR) of 1.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -2.4% | +3.1% | -7.4% |
| 2022 | -5.9% | +33.8% | -5.6% |
| 2021 | +31.9% | -6.0% | +7.1% |
| 2020 | -1.2% | -8.7% | -4.0% |
| 2019 | -32.1% | +0.4% | -6.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2013 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Lowther Building Fund Inc has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lowther Building Fund Inc with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $28K, with expenses exceeding revenue.
- Debt-to-asset ratio: 28.6%.
Frequently Asked Questions about Lowther Building Fund Inc
Is Lowther Building Fund Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Lowther Building Fund Inc (EIN: 452492745) insufficient data. 0 red flags identified, 0 strengths noted.
How does Lowther Building Fund Inc spend its money?
Detailed spending breakdown data is not yet available for Lowther Building Fund Inc. Check back for updated IRS 990 analysis.
Are donations to Lowther Building Fund Inc tax-deductible?
Lowther Building Fund Inc is registered as a tax-exempt nonprofit (EIN: 452492745). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Lowther Building Fund Inc located?
Lowther Building Fund Inc is headquartered in Emporia, Kansas and files with the IRS under EIN 452492745. It is classified under NTEE code B99.
How many years of IRS 990 filings does Lowther Building Fund Inc have?
Lowther Building Fund Inc has 12 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 $265K in total revenue.
Filing History
IRS 990 filing history for Lowther Building Fund Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Lowther Building Fund Inc's revenue has grown by 18.3%, moving from $199K to $236K. Total assets increased by 51% over the same period, from $396K to $598K. Total functional expenses rose by 52.2%, from $173K to $264K. In its most recent filing year (2023), Lowther Building Fund Inc reported a deficit of $28K, with expenses exceeding revenue. The organization holds $171K in liabilities against $598K in assets (debt-to-asset ratio: 28.6%), resulting in net assets of $427K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $236K | $264K | $598K | $171K | — | — |
| 2022 | $242K | $256K | $646K | $191K | — | View 990 |
| 2021 | $257K | $191K | $685K | $215K | — | View 990 |
| 2020 | $195K | $203K | $639K | $235K | — | — |
| 2019 | $197K | $223K | $666K | $254K | — | View 990 |
| 2018 | $290K | $222K | $710K | $272K | — | View 990 |
| 2017 | $215K | $219K | $658K | $288K | — | View 990 |
| 2016 | $205K | $188K | $679K | $305K | — | View 990 |
| 2015 | $348K | $211K | $679K | $322K | — | View 990 |
| 2014 | $225K | $214K | $544K | $324K | — | View 990 |
| 2013 | $202K | $203K | $487K | $278K | — | View 990 |
| 2012 | $199K | $173K | $396K | $186K | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $236K, expenses of $264K, and assets of $598K (revenue -2.4% year-over-year).
- 2022: Revenue of $242K, expenses of $256K, and assets of $646K (revenue -5.9% year-over-year).
- 2021: Revenue of $257K, expenses of $191K, and assets of $685K (revenue +31.9% year-over-year).
- 2020: Revenue of $195K, expenses of $203K, and assets of $639K (revenue -1.2% year-over-year).
- 2019: Revenue of $197K, expenses of $223K, and assets of $666K (revenue -32.1% year-over-year).
- 2018: Revenue of $290K, expenses of $222K, and assets of $710K (revenue +35.3% year-over-year).
- 2017: Revenue of $215K, expenses of $219K, and assets of $658K (revenue +4.6% year-over-year).
- 2016: Revenue of $205K, expenses of $188K, and assets of $679K (revenue -41.0% year-over-year).
- 2015: Revenue of $348K, expenses of $211K, and assets of $679K (revenue +54.2% year-over-year).
- 2014: Revenue of $225K, expenses of $214K, and assets of $544K (revenue +11.5% year-over-year).
- 2013: Revenue of $202K, expenses of $203K, and assets of $487K (revenue +1.4% year-over-year).
- 2012: Revenue of $199K, expenses of $173K, and assets of $396K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lowther Building Fund Inc:
Data Sources and Methodology
This transparency report for Lowther Building Fund Inc 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.