Luther Community Service Center Inc
Luther Community Service Center Inc consistently operates debt-free with growing assets and no executive compensation.
EIN: 208515422 · Luther, OK · NTEE: S80 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $43K |
| Total Expenses | $55K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $60,645 |
| Net Assets | $77K |
| Transparency Score | 92/100 |
Is Luther Community Service Center Inc Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Luther Community Service Center Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Luther Community Service Center Inc
Luther Community Service Center Inc (EIN: 208515422) is a nonprofit organization based in Luther, OK, classified under NTEE code S80. The organization reported total revenue of $43K and total assets of $69K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Luther Community Service Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Luther Community Service Center Inc is a micro nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $61K |
| Total Expenses | $55K |
| Surplus / Deficit | +$6K |
| Total Assets | $77K |
| Net Assets | $77K |
| Operating Margin | 9.2% |
| Months of Reserves | 16.8 months |
Financial Health Grade: A
In 2023, Luther Community Service Center Inc reported a surplus of $6K with revenue exceeding expenses, holds 16.8 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Luther Community Service Center Inc's revenue has declined at a compound annual growth rate (CAGR) of -1.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -14.4% | +25.8% | +7.8% |
| 2022 | +22.5% | +16.4% | +61.0% |
| 2021 | +25.4% | -2.8% | +83.7% |
| 2020 | -2.3% | -19.8% | +44.1% |
| 2019 | -8.4% | -8.0% | -6.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Luther Community Service Center Inc with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Luther Community Service Center Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% 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:
- The organization reported a surplus of $6K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive salaries, which is highly commendable for a small organization of this size (latest revenue $60,645).
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.
Strengths
The following positive indicators were identified for Luther Community Service Center Inc:
- Consistent 0% officer compensation, ensuring funds are used for programs.
- Zero liabilities across all reported periods, indicating strong financial management.
- Steady growth in assets, from $8,657 in 2014 to $76,909 in 2023.
- Consistent positive net income in recent years (e.g., $5,571 surplus in 2023).
- Regular and transparent IRS 990 filings over 13 periods.
Frequently Asked Questions about Luther Community Service Center Inc
Is Luther Community Service Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Luther Community Service Center Inc (EIN: 208515422) appears legitimate. Mission Score: 92/100. 0 red flags identified, 5 strengths noted.
How does Luther Community Service Center Inc spend its money?
Luther Community Service Center Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Luther Community Service Center Inc tax-deductible?
Luther Community Service Center Inc is registered as a tax-exempt nonprofit (EIN: 208515422). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Luther Community Service Center Inc CEO make?
Luther Community Service Center Inc's highest-compensated officer earns $60,645 annually. The organization reported $43K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Luther Community Service Center Inc's spending goes to programs?
Luther Community Service Center Inc directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Luther Community Service Center Inc compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Luther Community Service Center Inc is above average for NTEE category S80 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Luther Community Service Center Inc located?
Luther Community Service Center Inc is headquartered in Luther, Oklahoma and files with the IRS under EIN 208515422. It is classified under NTEE code S80.
How many years of IRS 990 filings does Luther Community Service Center Inc have?
Luther Community Service Center Inc 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 $43K in total revenue.
Is Luther Community Service Center Inc a good charity?
Based on the available financial data, Luther Community Service Center Inc appears to be a very good charity. It consistently operates without debt, has growing assets, and reports 0% officer compensation, indicating that all funds are directed towards its mission.
How has the organization's financial health changed over time?
The organization's financial health has improved significantly over time. Assets have grown from $8,657 in 2014 to $76,909 in 2023, and it has consistently maintained $0 in liabilities, demonstrating increasing stability and capacity.
What is the trend in revenue and expenses?
Revenue and expenses have fluctuated but generally show a positive trend, with revenue often exceeding expenses in recent years (e.g., 2023 revenue $60,645 vs. expenses $55,074), contributing to asset growth. There were periods of slight deficits, such as in 2019 and 2018, but these were minor and did not impact the overall positive trajectory.
Filing History
IRS 990 filing history for Luther Community Service Center Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Luther Community Service Center Inc's revenue has declined by 18.9%, moving from $75K to $61K. Total assets increased by 190.4% over the same period, from $26K to $77K. Total functional expenses fell by 12.3%, from $63K to $55K. In its most recent filing year (2023), Luther Community Service Center Inc reported a surplus of $6K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $61K | $55K | $77K | $0 | — | View 990 |
| 2022 | $71K | $44K | $71K | $0 | — | — |
| 2021 | $58K | $38K | $44K | $0 | — | — |
| 2020 | $46K | $39K | $24K | $0 | — | — |
| 2019 | $47K | $48K | $17K | $0 | — | View 990 |
| 2018 | $51K | $52K | $18K | $0 | — | View 990 |
| 2017 | $56K | $52K | $19K | $0 | — | View 990 |
| 2016 | $46K | $42K | $15K | $0 | — | View 990 |
| 2015 | $48K | $47K | $10K | $0 | — | View 990 |
| 2014 | $50K | $54K | $9K | $0 | — | View 990 |
| 2013 | $32K | $90K | $13K | $0 | — | View 990 |
| 2012 | $176K | $132K | $71K | $0 | — | View 990 |
| 2011 | $75K | $63K | $26K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $61K, expenses of $55K, and assets of $77K (revenue -14.4% year-over-year).
- 2022: Revenue of $71K, expenses of $44K, and assets of $71K (revenue +22.5% year-over-year).
- 2021: Revenue of $58K, expenses of $38K, and assets of $44K (revenue +25.4% year-over-year).
- 2020: Revenue of $46K, expenses of $39K, and assets of $24K (revenue -2.3% year-over-year).
- 2019: Revenue of $47K, expenses of $48K, and assets of $17K (revenue -8.4% year-over-year).
- 2018: Revenue of $51K, expenses of $52K, and assets of $18K (revenue -8.4% year-over-year).
- 2017: Revenue of $56K, expenses of $52K, and assets of $19K (revenue +21.2% year-over-year).
- 2016: Revenue of $46K, expenses of $42K, and assets of $15K (revenue -4.4% year-over-year).
- 2015: Revenue of $48K, expenses of $47K, and assets of $10K (revenue -2.1% year-over-year).
- 2014: Revenue of $50K, expenses of $54K, and assets of $9K (revenue +55.1% year-over-year).
- 2013: Revenue of $32K, expenses of $90K, and assets of $13K (revenue -81.8% year-over-year).
- 2012: Revenue of $176K, expenses of $132K, and assets of $71K (revenue +135.1% year-over-year).
- 2011: Revenue of $75K, expenses of $63K, and assets of $26K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Luther Community Service Center Inc:
Data Sources and Methodology
This transparency report for Luther Community Service Center 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.